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  • Capacity building: Focus on your strengths, not your weaknesses

    Winter 2021
    Newsletter: Profitable Solutions for Nonprofits

    Price: $225.00, Subscriber Price: $157.50

    Word count: 824

    Abstract: The economic crisis has many nonprofits scrambling to find funding. But equally important is making internal adjustments that can boost their ability to fulfill their long-term mission. This article explains how the capacity-building process bolsters an organization’s infrastructure, who should spearhead the effort and how to avoid wrong turns. A sidebar sums up the self-assessment element of capacity building.

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  • Charitable giving in a post-TCJA world – What you need to know in the wake of the new tax law

    August / September 2018
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 824

    Abstract: The Tax Cuts and Jobs Act (TCJA) will have a significant impact on estate planning and related aspects, such as charitable giving. Even though the TCJA reduces tax incentives for making charitable donations for some people, it encourages contributions for others. This article explains how the TCJA affects charitable giving.

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  • Brave new world – Microdonations matter now more than ever

    Fall 2017
    Newsletter: Nonprofit Observer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 824

    Abstract: Accepting microdonations ensures that anyone who wants to give to a nonprofit probably can. This article explains the concept and advantages of microdonations, lists several popular microdonating apps and covers nonprofit substantiation responsibilities. A sidebar talks about “giving communities,” a concept that describes the desire of budding and established philanthropists to make connections and build networks of their peers.

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  • Passive activity self-rental rule applies to S corporations

    November / December 2016
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 824

    Abstract: People who own both property and a business have an obvious temptation to lease that property to the business. But they need to be careful — they risk triggering the self-rental rule and catching the eye of the IRS. This article reviews the rule, summarizes one couple’s creative attempt to get around it by using an S corporation to lease their property to their business, and discusses the resulting court case. A sidebar explains how “grouping” may allow one to avoid the negative tax repercussions of the self-rental rule.

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  • Defined-value gifts: A formula for estate planning success?

    Year End 2015
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 824

    Abstract: Affluent families who wish to make large lifetime gifts should consider using defined-value clauses or other formula clauses to minimize or eliminate gift taxes. This article discusses why these clauses are especially effective when transferring assets that are difficult to value, such as closely held business interests or real estate. The article also includes a sidebar detailing four specific types of formula clauses.

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  • Are you in it for the long term? Consider making a strategic alliance

    October / November 2015
    Newsletter: Merger & Acquisition Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 824

    Abstract: Companies often enter into strategic alliances to pursue mutually beneficial goals, such as increased sales or lower costs. Such relationships can bear fruit in the short term and provide the perfect merger partner down the road. This article explains how an alliance enables parties to envision what a permanently combined organization might achieve — and smooth the way to an M&A deal. A sidebar discusses how to keep an alliance on track.

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  • Dispelling the myths about control premiums

    November / December 2014
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 824

    Abstract: Fewer concepts are more widely misunderstood in business valuation than the control premium. For one thing, whether a premium or discount is appropriate depends on the level of value. And even if a control premium is appropriate, quantifying it is a challenge — and is subject to a great deal of debate in the valuation community. This article explains how valuators decide what method is appropriate to determine whether a control premium makes sense.

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  • Accountable plans save employees tax dollars

    April / May 2012
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 824

    Abstract: With salaries on a plateau or rising only slightly at most nonprofits, employers should be alert to any way to give their employees a financial break. Having an accountable plan for business expense reimbursement is one way to save employees some money. This article explains how to set up a plan, follow reimbursement rules and account for expenses.

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  • Extend your reach – Cost segregation studies offer a profit-building opportunity

    Spring 2008
    Newsletter: Construction Industry Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 824

    Abstract: In a business climate of shrinking margins and increased competition, landing new construction contracts is more challenging than ever. This article describes how you can nail down more business by contributing your services to a cost segregation study. It also offers a full explanation of what a cost segregation study is and how your expertise would be used. (Updated 2/23/12)

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  • Marketability discounts – Appraisers relying less on empirical study averages  

    March / April 2010
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 824

    Abstract: With the widespread availability of public market databases, spreadsheet software and other analytical tools, valuators are no longer relying solely on empirical study averages to determine marketability discounts. They’re now placing greater emphasis on how to identify what truly affects marketability and how to better match empirical data to the specific attributes of each subject company. However, though pre-IPO and restricted stock studies may be somewhat under siege, their data is still worthwhile. Research has generated several insightful hypotheses.

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  • Are your independent contractors truly independent?

    June / July 2009
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 824

    Abstract: In today’s belt-tightening economy, some businesses are replacing downsized workers with independent contractors (ICs) to eliminate the costs of maintaining full-time employees. But just because your company considers workers as ICs doesn’t mean the IRS will. This article offers guidelines to help companies observe the distinction between supporting and controlling the way an employee works, and a sidebar warns that companies must be careful to protect the tax-qualified status of their benefit plans when reclassifying ICs as employees.

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  • Ending on a high note – How to close out a project without regrets

    Spring 2009
    Newsletter: Construction Industry Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 824

    Abstract: Closing out a construction project is a critical part of the job. So why is it so easy to let the final stages of a project fall apart? The key to closing out a project on a high note is to stay on top of all aspects of the project right down to the last detail. This article offers some tips on how to do just that. A sidebar offers additional advice on how to keep functional details top of mind when closing out a project.

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  • Price management – Addressing an overlooked aspect of integration

    August / September 2008
    Newsletter: Merger & Acquisition Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 824

    Abstract: Business buyers sometimes focus their efforts too narrowly on finding cost reduction efficiencies and pay little attention to revenue-generating activities such as price management. As this article explains, price management is an essential component of the integration process. Prices must be reviewed and adjusted as quickly as possible because most price benefits are realized in the first 12 months following closing.

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