835

Showing all 12 results

  • Take advantage of CARES Act changes to retirement accounts

    August / September 2020
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 835

    Abstract: In this time of financial uncertainty brought about by the COVID-19 pandemic, individuals may be more concerned than ever about protecting their retirement accounts — or they might need to tap these funds now even though they haven’t yet reached retirement. This article explains several provisions of the Coronavirus Aid, Relief, and Economic Security (CARES) Act that may provide some assistance. It also suggests that it’s important for individuals to get professional advice to help determine the best course of action for their particular situations, and factor in the tax consequences. A sidebar discusses tax-advantaged distributions under the CARES Act.

    Read More

  • The best of both worlds? A new option for long-term care insurance

    April / May 2020
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 835

    Abstract: Premiums for traditional long-term care insurance often run thousands of dollars per year per person. Individuals are forced to weigh this cost against the likelihood that they may end up not tapping into their policies. This article discusses a new hybrid life and long-term care policy that might address the concerns with traditional long-term care coverage. It combines life and long-term care insurance, typically by adding a long-term care rider to a traditional life insurance policy — thus reducing the “use it or lose it” risk of traditional long-term care policies. A sidebar offers some other hybrid policy benefits and caveats.

    Read More

  • Making the most of ADUs

    January / February 2020
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 835

    Abstract: Accessory dwelling units (ADUs) are all the rage in urban areas, such as Los Angeles, Denver, Washington, D.C., San Francisco and Portland. The demand is expected to climb as the population ages and younger would-be homeowners are priced out of traditional houses. Not surprisingly, an ADU can boost a property’s value, depending on certain factors that appraisers consider. This article summarizes the basics of ADUs and reviews valuation basics, while a short sidebar covers the differences between ADUs and two-unit properties.

    Read More

  • What not to do in like-kind exchanges – Court finds sale-leaseback strategies produce loans

    May / June 2019
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 835

    Abstract: The Internal Revenue Code has long allowed taxpayers to use like-kind exchanges to defer taxable gains. That doesn’t necessarily mean a like-kind exchange will go unchallenged by the IRS, though. This article summarizes a recent case in which the agency — and two federal courts — found the company’s property transactions more akin to loans than like-kind exchanges. A short sidebar demonstrates why appraisers must be allowed to reach their conclusions independently. Exelon Corp. v. Comm’r, No. 17-2964, -2965, Oct. 3, 2018, 7th Cir.

    Read More

  • FASB issues new accounting rules for contributions and grants

    Winter 2019
    Newsletter: Profitable Solutions for Nonprofits

    Price: $225.00, Subscriber Price: $157.50

    Word count: 835

    Abstract: The FASB’s ASU No. 2018-08 provides much-needed clarification on the topic of accounting for contributions and grants. It lays out rules that will help nonprofits determine whether a grant or similar contract is indeed a contribution — and, if so, when they should recognize the revenue generated from it. This article discusses the origins of the update. It also covers the “provider” factor, what constitutes a conditional contribution, and the “simultaneous release” option. A sidebar highlights the new revenue recognition rules in ASU No. 2014-09, which addresses revenue from customer contracts.

    Read More

  • What to expect when the IRS comes a-knocking

    August / September 2017
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 835

    Abstract: Nothing can strike fear in the heart of a nonprofit like receiving the news that it’s been selected for an IRS audit — an audit can be intimidating, not to mention costly and time-consuming. This article discusses the IRS’s recently released internal guidance for requesting audit information from tax-exempt organizations. A sidebar highlights the agency’s nonmandatory best practices intended to make the overall process more effective for auditors — which, in turn, could save nonprofits time and resources.

    Read More

  • Efficiency can be a persuasive selling point

    February / March 2017
    Newsletter: Merger & Acquisition Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 835

    Abstract: When selling their business, owners often neglect to highlight a significant key value driver: efficiency. This article discusses technology upgrades, outsourcing, and manufacturing cost-cutting and explains how sellers can turn such efficiencies into selling points. A sidebar defines several widely adopted programs that help companies reduce errors and defects and increase overall productivity.

    Read More

  • Whom are you confusing? Clear labeling precludes trademark infringement claim

    April / May 2016
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 835

    Abstract: The eight-factor Sleekcraft test typically is used to determine whether a mark accused of trademark infringement gives rise to a likelihood of confusion. But as this article shows, the test isn’t always applicable — especially in the context of Internet search engines. It examines why the Ninth Circuit handed the defendant in Multi-Time Machine, Inc. v. Amazon.com, Inc. a victory. A sidebar explains that, unlike Multi-Time Machine Inc., most trademark infringement cases go to trial.

    Read More

  • Retire at your own risk – How to maximize value when exiting a private business

    January / February 2016
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 835

    Abstract: The oldest Baby Boomers will turn 70 this year. Although a lot of younger Boomers continue to be actively involved in the workforce, many older ones who started their own businesses are finally starting to retire. Removing a key person from daily business operations generally isn’t something that can be done overnight, however. It takes time to facilitate a seamless transition to new management that also maximizes cash flow to the retiree. This article identifies various exit strategies that owners might consider and the importance of having realistic expectations about market value. A sidebar reminds owners of all ages to draft a valid buy-sell agreement, because not all exits occur at retirement.

    Read More

  • The promise — and perils — of inversion deals – Why everyone’s talking about these cross-border mergers

    Year End 2014
    Newsletter: Merger & Acquisition Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 835

    Abstract: Corporate inversions have become the dominant means of making cross-border mergers. A buyer in the United States reduces its global tax exposure by finding a seller in another country with a lower corporate tax rate. Then the buyer “domiciles” itself in the seller’s country, either setting up new offices or taking over its target’s facilities. However, as this article discusses, inversion deals are controversial and new regulations may make them less appealing. A sidebar lists risks associated with inversion deals.

    Read More

  • Tax issues remain long after the deal closes

    February / March 2014
    Newsletter: Merger & Acquisition Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 835

    Abstract: In an M&A, taxes shouldn’t be a priority only when negotiating a purchase price, but during the integration phase as well. This article explains that postmerger synergies, foreign tax laws, sales of divisions or products, and integration of accounting systems, supply chains and enterprise resource management systems all have tax implications. A sidebar notes that there can also be tax traps associated with employees.

    Read More

  • Succession planning – Transferring ownership to the next generation

    July / August 2011
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 835

    Abstract: One important step in the succession planning process is determining the best way to transfer ownership interests in a family business to the next generation. Who should be the successor? How should wealth be divided between those who work in the business and those who don’t? This article offers ways to address these questions, and considers the gift and estate tax implications. It also shows how business interests can be transferred through family limited partnerships, self-canceling installment notes or employee stock ownership plans.

    Read More