828

Showing all 11 results

  • Is your cafeteria plan in compliance? Common mistakes can be a recipe for disaster

    September / October 2020
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 828

    Abstract: Cafeteria plans can be an attractive and cost-effective tool for offering benefits to employees, providing substantial tax savings for employer and employees alike. But all too often, businesses fail to fully appreciate the requirements that must be met to achieve these savings. One misstep could turn years of pretax salary reductions into taxable compensation, with potentially disastrous results. This article details how cafeteria plans work and lists pitfalls to avoid. A sidebar explains IRS guidance that eases cafeteria plan rules because of the COVID-19 pandemic.

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  • QOZ update – IRS issues additional proposed regulations

    September / October 2019
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 828

    Abstract: The IRS has released a second set of proposed regulations on the new tax incentives for investments in Qualified Opportunity Zones (QOZs). The incentives, created by the Tax Cuts and Jobs Act, permit taxpayers to defer, reduce and even permanently exclude capital gains on their investments. This article highlights the proposed regulations — most of which real estate investors can rely on until final regulations are published — including several provisions that are favorable for real estate investors. A short sidebar covers several transactions that can result in the loss of the QOZ tax deferral.

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  • Expanded depreciation deductions – How can you benefit from tax reform?

    Spring 2018
    Newsletter: Manufacturer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 828

    Abstract: In December 2017, President Trump signed the Tax Cuts and Jobs Act. This is the most comprehensive tax reform package in over three decades, and it will have a major tax impact on manufacturers and distributors in 2018. This article covers some expanded tax breaks for depreciation of capital expenditures. A sidebar explains the limitations that apply to luxury passenger vehicles.

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  • Site visits and management interviews – Why experts insist on touring a company’s facilities

    September / October 2017
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 828

    Abstract: Without site visits and management interviews, it can be difficult for a valuation professional to gather all of the information needed to fully understand a business’s operations. This article provides insight on how these steps facilitate the valuation process. A sidebar identifies three cases that showcase the importance of these procedures. Zeefe v. Zeefe, Ohio App. Dist. 8, No. 69975, Jan. 22, 1998 Kohler v. Commissioner, T.C. Memo. 2006-152, July 25, 2006 Anzalone v. Anzalone, Pa. Sup. Ct., 835 A. 2d 773, Oct. 28, 2003

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  • ESOPs offer a tax-efficient exit strategy for business owners

    May / June 2017
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 828

    Abstract: An employee stock ownership plan (ESOP) can help owners of closely held companies who are approaching retirement age balance conflicting goals. This article talks about potential tax and other benefits of ESOPs, along with the types of businesses that can use them, but also lists some drawbacks. A sidebar argues that owners of family businesses need to take steps to prevent succession struggles.

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  • Where’s Waldo? Locating missing plan participants

    Year End 2016
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 828

    Abstract: It’s not uncommon for previously active employed plan participants to fall off the radar screen. They include retirees and former employees that move away without informing the plan administrator. Before anyone realizes it, they become “lost” participants. This article sets out the steps to take when dealing with these participants.

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  • Bring your estate plan into the 21st century

    July / August 2015
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 828

    Abstract: Estate plans account for physical assets, such as real estate, art and collectibles, and vehicles. But do they cover “digital” assets such as e-mail and online bank accounts? If digital assets aren’t included in the estate plan, the deceased’s family members may have difficulty accessing them without going to court. This article explains how to include digital assets in an estate plan.

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  • Respect the record – Retaliation case turns on documentation

    March / April 2015
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 828

    Abstract: A woman who suffered from Crohn’s disease was provided accommodation regarding bathroom access and sick leave, but she was eventually terminated for performance and attendance issues. After her claim of unlawful discrimination failed in the district court, she asserted that these issues, cited at trial, were pretextual because they weren’t stated in the contract nonrenewal notice. But the appeals court held that there was no law requiring employers to list each and every reason for termination, and was satisfied with the documentation of her performance that her employer had provided. As this article says, the lesson of this case is fairly straightforward: The record matters. Collazo-Rosado v. University of Puerto Rico, No. 13-1641, Sept. 2, 2014 (1st Cir.)

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  • Choosing an investment manager – Who will handle your endowments?

    April / May 2012
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 828

    Abstract: A nonprofit with substantial endowments likely needs an investment manager — especially if that expertise doesn’t exist in-house and if the organization relies on endowments as a steady income stream. This article offers some suggestions for selecting the right professional. It looks at such issues as candidate background, compensation structure, and questions to ask. A sidebar shows how nonprofits with significant investments are taking steps to reduce volatility in their portfolios.

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  • Maintenance vs. capital improvement – The difference can mean more money in your pocket

    May / June 2011
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 828

    Abstract: Property owners often wrestle with how to classify their repair and upkeep costs — are they routine maintenance costs, which are immediately deductible against current income? Or are they capital expenditures that must be recovered over time through depreciation? This article discusses proposed IRS regulations that would help clarify how such costs should be treated for tax purposes. As a sidebar explains, the regulations also provide that “inherently facilitative” transaction costs must be capitalized.

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  • Save money and improve efficiency with a strategic alliance

    Spring 2010
    Newsletter: Nonprofit Observer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 828

    Abstract: Having to do more — a lot more — with less is almost every nonprofit’s biggest challenge these days. One of the best ways to meet this challenge is by doubling up, or forming a strategic alliance with another nonprofit, government entity or for-profit company. These impermanent alliances can help slash expenses and introduce new perspectives, but both groups need to consider many issues, including fundamental values, before joining forces.. A sidebar discusses “the tool of last resort” — a legal merger.

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