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Showing all 13 results
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Raley v. Brinkman – Should pass-through earnings be tax affected?
July / August 2021
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 809
Abstract: The Tennessee Court of Appeals recently weighed in on the ongoing debate over whether a pass-through entity’s projected future income should be reduced for hypothetical corporate income taxes when valuing the business. This article explains why the court found that so-called “tax affecting” was appropriate in this buyout case. Raley v. Brinkman, No. 2018-02002 (Tenn. App., July 30, 2020). Delaware Open MRI Radiology Associates v. Kessler, 898 A.2d 290 (Del. Ct. Ch., 2006). Estate of Jones, TC Memo 2019-101, August 19, 2019.
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Dinner’s on me! Big changes to meal and entertainment expense deductions
March / April 2021
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 809
Abstract: Players in the real estate industry have long incurred meal and entertainment expenses while conducting business. But in recent years, there’s been some confusion about what’s deductible and what’s not, given that the TCJA placed some new limits on the meal and expense deduction. Now the deduction for qualifying meals has temporarily increased to 100%, and some IRS guidance has provided more clarity on the TCJA’s limits. This article reviews the changes. A short sidebar covers some entertainment expenses that are deductible.
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How data analytics can help improve used car operations
Fall 2018
Newsletter: Auto Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 809
Abstract: The term “artificial intelligence” or “AI” may conjure up sci-fi images of robots and futuristic machines. But many businesses today, including auto dealerships, are using AI to obtain more accurate data and help owners and managers make better decisions. This article discusses the advantages of using data analytics to help improve used car operations through far-better-informed pricing. A sidebar highlights data analytics and VIN numbers.
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How data analytics can help improve used car operations
September / October 2018
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 809
Abstract: The term “artificial intelligence” or “AI” may conjure up sci-fi images of robots and futuristic machines. But many businesses today, including auto dealerships, are using AI to obtain more accurate data and help owners and managers make better decisions. This article discusses the advantages of using data analytics to help improve used car operations through far-better-informed pricing. A sidebar highlights data analytics and VIN numbers.
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Saving for college – Debunking some common Section 529 plan myths
Fall 2017
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 809
Abstract: Section 529 plans have become one of the most popular tools to save for children’s college education, largely because of their favorable tax treatment: If the funds are used to pay for qualified education expenses, the earnings accumulate tax-free. But myths about these plans exist. This article debunks five common myths, to help parents use Section 529 plans to full advantage.
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Fraud and the nonprofit – How to counter your vulnerabilities
Spring 2017
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 809
Abstract: Every organization — whether for-profit or nonprofit — is at risk of falling victim to costly acts of fraud. Nonprofits, though, have some common characteristics that can make them particularly susceptible to such schemes. This article discusses organizational weak spots and advises on ways to combat risks by implementing some simple controls. A sidebar discusses the “fraud triangle” of conditions that can lead to fraud.
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Preparing to sell a medical practice: 3 key steps
Winter 2015
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 809
Abstract: Whether a physician is considering selling his or her medical practice or has already made a firm decision to do so, three key preparation steps can help ensure a successful outcome. This article describes how to benchmark practice performance, review physician-owner payments and expenses, and prepare strategic and financial plans. As a sidebar explains, it’s also possible to consider a traditional SWOT (strengths, weaknesses, opportunities, threats) analysis of the practice’s operating environment.
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The GRAT: A limited time offer?
September / October 2013
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 809
Abstract: The grantor retained annuity trust (GRAT) has long been a popular tool for transferring wealth while minimizing or even eliminating gift and estate taxes. GRATs are particularly effective when interest rates are low, as they are now. But Congress may soon reduce their firepower, so now may be the time to include one or more GRATs as part of an estate planning arsenal. This article explains how GRATs work and notes proposed tax changes that would limit their benefits. A sidebar offers an example of a GRAT in action.
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Get ready to make RMDs by year end
August / September 2013
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 809
Abstract: In today’s economy, many individuals who are nearing retirement age have already decided how they’re going to spend their retirement benefits. It’s important that qualified plan participants understand the mandatory distribution rules, otherwise known as required minimum distributions (RMDs). This article summarizes RMD rules and what participants must do to avoid steep excise taxes.
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Lean, mean borrowing machines – Encourage borrowers to cut the fat from working capital
April / May 2013
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 809
Abstract: Working capital — current assets minus current liabilities — is traditionally a measure of liquidity. High liquidity generally equates with low risk, but excessive amounts of cash tied up in working capital detract from other spending options, such as expanding to new markets, buying equipment and paying down debt. This article discusses five best practices for reducing working capital. A sidebar cites a study showing that top performers have significantly lower working capital on hand than do mediocre companies.
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Are you ready for a plan audit?
Year End 2012
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 809
Abstract: Federal audits and investigations of retirement plans are on the rise. With proper preparation, plan sponsors can get through the process with minimal problems. A well-prepared employer will help simplify the audit process, minimize paperwork, lower administrative costs and reduce risks connected with an audit. This article describes what every sponsor can do to ease the audit process.
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Hospital-owned group practices – Breaking the ties that bind
Winter 2010
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 809
Abstract: Today, when many hospitals are in the buying mode, some practices are ready to join up but are wondering, “What if I want out in a few years?” Breaking up isn’t easy. Physicians must be prepared to deal with federal regulations, employee benefits, patient accounting and other day-to-day details, or else perhaps join another physician network instead of buying back the practice. Those who do buy will need to hire an appraiser to establish the practice’s fair market value; determine what proportion of profits or losses can be attributed to the physicians in the practice; and develop an exit strategy that covers the potential consequences of unwinding in the future.
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Be reasonable – Procedures, documentation essential when setting compensation
April / May 2008
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 809
Abstract: Nonprofits often vie against for-profit businesses for the same talent pool; to acquire and keep the employees you need, you must be competitive in your offers. But this offer-the-best-we-can approach is shadowed by growing regulatory pressures to provide “reasonable compensation” for key employees — and nothing more.