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  • Should you lend to a business with a track record of lawsuits?

    June / July 2020
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 821

    Abstract: Businesses may be subject to lawsuits for a multitude of reasons. While a lawsuit doesn’t, in and of itself, mean that the business or its leadership engaged in wrongdoing, it could affect the degree of inherent risk associated with any lending arrangements. This article suggests four steps lenders can take to evaluate the risk associated with pending lawsuits. The steps can help determine whether it makes sense to proceed with a prospective borrower’s application. A short sidebar discusses questions to ask about current and previous litigation to help understand the legal risk a prospective borrower faces.

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  • Exelon Corp. v. Commissioner – Attorney’s role in property valuation backfires

    July / August 2019
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 821

    Abstract: The key to a solid appraisal is the expert’s independence. Though it can sometimes be tempting to try to influence an appraiser’s conclusions, the potential consequences can be costly. This article summarizes a recent tax case where the Seventh Circuit Court of Appeals found that meddling by the taxpayer’s legal counsel in the appraisal process rendered the reports “useless,” leading to almost $90 million in underpayment penalties. A sidebar highlights limits on like-kind exchanges under the Tax Cuts and Jobs Act. Exelon Corp. v. Commissioner, 7th Cir., No. 17-2964, 17-2965, October 3, 2018

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  • It may be time to offer a self-directed brokerage account option

    Year End 2018
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 821

    Abstract: Self-directed brokerage accounts (SDBAs) within a 401(k) plan typically offer participants the ultimate investment smorgasbord: a virtually unlimited selection of stocks, bonds, exchange traded funds, and mutual funds to feast on. Yet relatively few sponsors — only 16% of plans on the platform of one of the largest 401(k) recordkeepers — offer them. This article looks at the pros and cons of SDBAs, as well as the ongoing monitoring and fiduciary aspects of these types of accounts. A short sidebar reviews recent market data about the typical SDBA account holder.

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  • Making sure your board reflects your constituency

    Winter 2018
    Newsletter: Nonprofit Observer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 821

    Abstract: Nonprofit boards need to reflect the people and interests they serve, as well as their local communities. This may require recruiting new members from diverse racial, economic, religious and other backgrounds. This article discusses the need for greater board diversity and provides tips on finding new members. A sidebar asks whether statistics match the stated desire of nonprofit leaders for greater board diversity.

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  • The nuts and bolts of parts inventory management

    Summer 2017
    Newsletter: Auto Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 821

    Abstract: The parts and service department can be one of the most profitable areas of a dealership — or it can be a drag on financial performance. The difference often amounts to how well parts inventory is managed. This article explores the cost of inventory count mistakes and the reasons behind them. It also offers corrective action to eliminate or reduce variances. A sidebar highlights several KPIs that can help improve parts inventory management.

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  • Ramp up your referrals – How to take an active role in generating new business

    Winter 2017
    Newsletter: Law Firm Management

    Price: $225.00, Subscriber Price: $157.50

    Word count: 821

    Abstract: Referrals are typically the leading producer of new business for law firms. In other words, referrals mean revenues. Coming as they do from third parties, referrals might seem to be out of your control, but you can actually take an active role in generating more referrals. This article highlights several steps in particular that can pay off when practiced regularly. A sidebar looks at ethics issues in regard to referrals.

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  • It’s a new generation – Why hospitals and physicians are looking for investment capital

    Winter 2016
    Newsletter: Rx for Practice Management / Practice Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 821

    Abstract: New payment models that reward organizations for keeping patients healthy and impose penalties for patient readmissions to hospitals are spurring doctors, hospitals, and delivery systems to reconsider the acquisitions and strategic partnerships that they first tried 20 years ago. This article explains how, just decades later, the health care landscape is very different and key players are much wiser. Moreover, physicians entering into collaborations with hospitals look for more than a quick capital gain on the sale of their practices, and the chance to practice a 9-to-5 day. A sidebar explains how to plan ahead for potential strategic partnerships.

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  • The Tax Court weighs in – Lessee’s “project costs” payment is rental income for lessor

    November / December 2015
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 821

    Abstract: Monthly rental payments made by a lessee constitutes taxable rental income. But rental income can encompass other types of payments, as well. This article discusses a taxpayer case which shows that, if lessors aren’t careful, they could find more tax liability than expected, resulting in significant IRS penalties. A sidebar notes how this case also indicates that proper reporting of rental income to the IRS isn’t always as straightforward as it may seem. Stough v. Commissioner, No. 8256-11, June 2, 2015 (U.S. Tax Court)

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  • Fraud toolbox: The nuts and bolts of financial statement fraud

    September / October 2015
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 821

    Abstract: Financial statement schemes continue to rank among the most costly types of occupational fraud for all types of organizations. The costs frequently include more than just the loss of assets — victimized companies also may suffer lost shareholder value, lower employee morale, premature tax liabilities and reputational damage. This article discusses the latest Report to the Nations on Occupational Fraud and Abuse, which compiled information on the impact of financial statement fraud and common fraud schemes. A sidebar looks at the report’s findings regarding who commits fraud.

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  • Connecting the dots – Data breach and plaintiff injuries

    July / August 2015
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 821

    Abstract: Data breach litigation can be extremely complex, and the law in this area is continuing to evolve. But it’s clear that forensic and other financial experts can help establish injury and causation by sifting through data to identify trends and patterns. This article discusses the difficulty of establishing injury and cites a 2013 Supreme Court decision that set out some requirements for proving an “injury in fact” sufficient to establish standing. A sidebar lists especially large breaches that occurred in 2014. Clapper v. Amnesty International, USA, 133 S. Ct. 1138 (2013).

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  • When it’s time to sell – Sometimes, an owner just knows

    February / March 2015
    Newsletter: Merger & Acquisition Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 821

    Abstract: There are times when putting a business up for sale is the best — or only — next step. All owners need to recognize the signs that they’ve reached this expiration date so they can properly prepare for a sale and start building the case for a reasonable price. This article describes personal and strategic reasons that may justify a sale, along with timing considerations. A sidebar offers pointers for surveying the buyer landscape.

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  • Projected cash flow — History doesn’t tell the whole story

    July / August 2011
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 821

    Abstract: Projected cash flow is an important measure of future economic benefits. Although some companies may grow at a relatively constant rate, a business’s historic cash flows may not be an accurate measure of its expected future performance — especially in an uncertain business climate. This article discusses the methods valuators use to project cash flow and notes the ways cash flow projections may help owners manage cash flow more efficiently or survive the monthly (or off-season) cash crunch.

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  • Turning your ownership interest into cash for retirement

    September / October 2011
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 821

    Abstract: Business owners have many options to get cash out of their businesses so they can retire comfortably. This article describes what’s involved in selling to different types of buyers: co-owners or family; managers or employees; or outsiders. Alternatively, one can derive cash from the business without selling it, through such vehicles as a deferred compensation agreement, a severance package, a covenant not to compete, or defined benefit plans and target benefit plans.

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