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Showing 1–16 of 19 results
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Critical tax reminders for special events
February / March 2023
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 851
Abstract: After the pandemic-induced lull, many nonprofits are making up for lost time and fundraising opportunities by ramping up their special events. It’s easy to get caught up in the details that come with event planning, but it’s also important to remember that these functions can have tax implications. This article presents some things to keep in mind so nonprofits stay on top of compliance. A sidebar covers financial reporting for special events, highlighting three options for reporting in the statement of activities under Generally Accepted Accounting Principles (GAAP).
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What COVID-19 might mean for the multifamily sector
January / February 2021
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 851
Abstract: The COVID-19 pandemic has had a dramatic impact on almost every industry, including real estate. Owners, investors and developers already are seeing ripple effects across sectors. This article looks at how the virus might bring changes to multifamily housing that could endure into — or at least heavily influence — the future. A short sidebar covers how technology can power cost cutting.
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Ratios to the rescue – Assess your nonprofit’s health by the numbers
Spring 2019
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 851
Abstract: Ratios can help stakeholders keep an eye on an organization’s overall financial condition, identify worrisome and promising trends, and make informed decisions. This article suggests ratios that size up an organization’s general financial health, calculate its ability to cover expenses and assess how efficiently and effectively it uses its resources. A sidebar discusses how to avoid the “garbage in, garbage out” phenomenon.
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How to protect expert testimony from Daubert challenges
January / February 2018
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 851
Abstract: It’s been 25 years since the U.S. Supreme Court decided Daubert. The case officially made federal district court judges the “gatekeepers” of expert evidence. This article summarizes Daubert and other relevant case law on the admissibility of expert witness testimony and explains the steps attorneys can take to help ensure that their experts will withstand Daubert challenges. A sidebar discusses a Daubert challenge that focused on an expert’s qualifications. Daubert v. Merrell Dow Pharmaceuticals, Inc., 113 U.S. 2786 (1993) General Electric Co. v. Joiner, 522 U.S. 136 (1997) Kumho Tire Co. v. Carmichael, 526 U.S. 137 (1999) Washington v. Kellwood Co., 105 F. Supp. 3d 293, S.D.N.Y. (2015)
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An asset sale can be to your company’s advantage
Year End 2017
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 851
Abstract: For some business buyers, an acquisition’s value lies in a specific set of assets such as real estate, equipment or intellectual property. This article talks about how sellers can attract asset buyers and ensure that an asset deal provides them with fair compensation. A sidebar summarizes a typical representations and warranties document.
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Staging a comeback – Stable value funds are back in the spotlight
October / November 2017
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 851
Abstract: It’s been awhile since stable value funds reigned as a top investment choice for 401(k) plan participants. Very low prevailing interest rates and a booming stock market have diminished their status. Although no one is predicting they’ll unseat target date funds as the top investment election for retirement investors, stable value funds have staged a bit of a comeback recently. This article explores just what’s behind the renewed interest.
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Let the jury decide – Court supports emotional distress damages in FLSA case
July / August 2017
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 851
Abstract: Many courts have considered whether the FLSA allows a retaliation victim to recover damages for emotional distress. But as this article details, the Fifth Circuit recently had the additional task of determining whether the FLSA protects a nonemployee spouse from employer backlash. A sidebar describes a similar FLSA case. Pineda v. JTCH Apartments, LLC, No. 15-10932, December 19, 2016 (5th Cir.) Travers v. Flight Services & Systems, Inc., No. 13-1438, December 12, 2013 (1st Cir.)
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Designing a tax-wise bonus plan
January / February 2016
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 851
Abstract: An annual bonus plan can help attract, retain and motivate employees. And if the plan is designed carefully, the taxpayer can deduct bonuses earned this year even if he or she doesn’t pay them until next year. This article explains certain rules, such as the 2½ month rule and the all-events test. A sidebar discusses when it may be beneficial to change one’s accounting method.
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Devise your exit strategy – An early start helps ensure a good outcome
Summer 2015
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 851
Abstract: Every construction company owner needs an exit strategy — whether that involves transferring the business to family members or selling it to a management team or to a third party. Regardless of the strategy chosen, the earlier the process is started, the smoother the transition will likely be. This article discusses enhancing value and developing an appropriate taxation strategy, while a sidebar looks particularly at goodwill as a tax-saving opportunity.
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FTC cracks down on deceptive advertising practices
Summer 2015
Newsletter: Auto Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 851
Abstract: Advertising is the main tool dealerships use to draw customers into the showroom. And dealerships must follow strict guidelines to ensure their advertising practices aren’t considered untruthful or deceptive. This article describes the costs of FTC violations in the agency’s recent “Operation Ruse Control,” practices deemed illegal by the FTC, and advertising tips and guidelines. A sidebar highlights the laws that govern dealership advertising.
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Franchises present unique valuation challenges
March / April 2015
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 851
Abstract: In many respects, valuing a franchise is just like valuing any other type of business, but it also requires a valuator to consider several factors unique to the franchise business model. This article summarizes these factors, focusing on valuation of a “single-unit” franchisee. It mentions the importance of analyzing the franchise agreement and looking at factors that may either add to or diminish a franchise’s value. A sidebar warns against accepting market multiples without close analysis.
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Don’t cry “Wolf!” but take action – What to do if an employee is suspected of fraud
Year End 2014
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 851
Abstract: Fraud and other financial misdeeds happen regularly at businesses — and nonprofits — across the nation. The question is, what should a not-for-profit do if an employee is suspected of fraud? This article describes a number of steps to take that will typically involve the board, legal counsel and police. A sidebar lists a few of a worldwide survey’s observations regarding fraud.
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6 common mistakes when saving for retirement
May / June 2014
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 851
Abstract: People have decades to prepare for retirement, yet too many make simple mistakes that can derail their ability to achieve financial goals. Fortunately, many common errors are easily avoidable with some planning. This article lists six of the biggest mistakes to watch for. A sidebar explains the importance of taking full advantage of 401(k) plans.
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Preparing for the annual audit
July / August 2011
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 851
Abstract: Dealers can make an audit engagement run smoothly if they have general knowledge of the audit process and their role in it. This article explains who ought to perform the audit, what documents they’ll need to examine, and how to prepare for an inventory count. It also describes the management points that good auditors will present when they deliver the financial statements.
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Digital assets – Does your estate plan account for today’s technology?
April / May 2011
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 851
Abstract: Many people today conduct a good part of their business and personal lives electronically. These activities generate valuable “digital assets.” Without addressing these assets in an estate plan, one’s family or other representatives may not be able to access them without going to court and, in some cases, may not even know that they exist. This article explains why it’s so important to not overlook digital documents and the steps necessary to be sure they’ll be accessible by the appropriate people when the time comes. A sidebar lists several companies that offer online services for passing on digital assets to loved ones.
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Built-in capital gains tax can be a real drag
November / December 2009
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 851
Abstract: Capital gains tax obligations can significantly affect value, especially for an established holding company with low cost basis. Even if a sale isn’t imminent, investors consider tax obligations when buying and selling business interests. This article notes that courts increasingly embrace valuation discounts for built-in capital gains tax, using a case study to illustrate the point that it’s not so much whether capital gains tax affects value but how to quantify the discount. Because the IRS and the Tax Court haven’t agreed on the proper method for quantifying the discount, it’s even more important that the discount be well supported by facts and legal precedent.