858

Showing all 13 results

  • Cost segregation studies post-TCJA – Make the most of bonus depreciation

    May / June 2020
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 858

    Abstract: For years, larger businesses have relied on cost segregation studies to accelerate their depreciation deductions and, as a result, reduce taxes and boost cash flows. Others may have thought the studies not worth the expense, especially for properties with a smaller tax basis. The Tax Cuts and Jobs Act (TCJA) changed the landscape dramatically when it comes to the cost-benefit analysis. This article discusses why all owners, developers and investors building or acquiring new or used commercial or residential real estate should consider cost segregation studies. But a sidebar discusses the “retail glitch.”

    Read More

  • Differentiating active vs. passive appreciation in divorce

    January / February 2019
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 858

    Abstract: The laws in most states make a distinction between marital and separate property for purposes of marital dissolution. In cases where property increases in value during the marriage, experts may be hired to determine whether that appreciation is passive or active. This article explains the difference between these terms and why it matters when divvying up a marital estate in divorce. A sidebar highlights the need to take a holistic approach when differentiating between the active and passive appreciation when valuing a business. Bair v. Bair, 214 So. 3d 750 (Fla. 2nd DCA 2017)

    Read More

  • Differentiating active vs. passive appreciation in divorce

    January / February 2019
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 858

    Abstract: The laws in most states make a distinction between marital and separate property for purposes of marital dissolution. In cases where property increases in value during the marriage, experts may be hired to determine whether that appreciation is passive or active. This article explains the difference between these terms and why it matters when divvying up a marital estate in divorce. A sidebar highlights the need to take a holistic approach when differentiating between the active and passive appreciation when valuing a business. Bair v. Bair, 214 So. 3d 750 (Fla. 2nd DCA 2017)

    Read More

  • Improve the efficiency of your practice – 8 steps to a better flow

    Winter 2019
    Newsletter: Rx for Practice Management / Practice Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 858

    Abstract: Many medical practices suffer from a range of bottlenecks and redundancies that waste time and energy. These broadly fall into several practice areas, including the front office, the back office and the physicians. This article suggests eight areas to home in on to improve procedures and reduce waste, including improving the phone and message system and establishing clear procedures for handling referrals and tests. A sidebar offers a few more strategies for greater practice efficiency.

    Read More

  • New tax law brings breaks for dealerships

    March / April 2018
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 858

    Abstract: There are consequential wins — and some losses — for auto dealerships and their owners in the Tax Cuts and Jobs Act. This article discusses lower tax rates, changes to some depreciation-related tax breaks and a new 20% qualified business income deduction for owners of pass-through businesses. A sidebar lists other tax law changes that will affect many dealerships, including a new tax credit and some breaks that have been reduced or eliminated.

    Read More

  • Tread carefully this election season

    Spring 2016
    Newsletter: Profitable Solutions for Nonprofits

    Price: $225.00, Subscriber Price: $157.50

    Word count: 858

    Abstract: Nonprofits need to exercise caution not to stray into political activities that could put their tax-exempt status on the line. This article describes permitted and prohibited political activities for 501(c)(3) organizations. A sidebar discusses lobbying limitations for 501(c)(3)s.

    Read More

  • How to make your special event a financial success

    Spring 2015
    Newsletter: Nonprofit Observer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 858

    Abstract: Many nonprofits depend on the funds raised at an annual special event to keep their organization in the black. But successful events require a careful balancing act. Nonprofits must keep a tight rein on expenses, yet attract and entertain as many generous supporters as possible. This article provides planning and budgeting tips and encourages nonprofits to find sponsors. A sidebar explores alternatives to large, costly galas.

    Read More

  • The Crummey trust: Still relevant after all these years

    October / November 2014
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 858

    Abstract: Traditionally, trusts used in estate planning contain “Crummey” withdrawal powers to ensure that contributions qualify for the annual gift tax exclusion. Now that the gift and estate tax exemption has reached a higher level, fewer people have to worry about gift and estate taxes. Nevertheless, there are still important reasons to make annual exclusion gifts, and, by converting a future interest into a present interest, a Crummey withdrawal power can allow trust assets to be eligible for the exclusion. This article discusses the details, while a sidebar explains that it’s important to avoid granting withdrawal rights that are too large in relation to the size of the trust.

    Read More

  • Vacation time or FMLA leave? Eleventh Circuit grapples with a question of qualification

    September / October 2014
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 858

    Abstract: An employee requesting leave under the Family and Medical Leave Act (FMLA) may appear to be a relatively straightforward event, but not every leave request is quite so clear. This article discusses a case that determined whether an employee, who provided sufficient notice of leave, was truly qualified for FMLA protection. The verdict established that notice to an employer of unqualified leave doesn’t grant a plaintiff FMLA protection; leave needn’t be granted for a chronic condition unless it’s specifically connected to a period of incapacity or to treatment. Hurley v. Kent of Naples, Inc., No. 13-10298, March 20, 2014 (11th Cir.)

    Read More

  • How to market and sell vehicles to Millennials

    March / April 2014
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 858

    Abstract: One of the challenges facing auto dealers today is selling vehicles to young car buyers. This includes the Millennial generation, which is loosely defined as those born between 1980 and 2000. This population segment of approximately 75 million people doesn’t generally show a strong interest in buying automobiles. And what they value tends to be different from the preferences of previous generations, as a sidebar explains. This article addresses why it’s important to know what Millennials want to buy, to communicate in their language, and to use effective selling techniques.

    Read More

  • Is your business ready for the baby boom bust?

    Spring 2013
    Newsletter: Manufacturer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 858

    Abstract: The oldest of the baby boomers currently are winding down their careers, including thousands of manufacturing business owners. But baby boom entrepreneurs are expected to face fierce competition when courting potential buyers. This article offers advice to help sellers position their company for a successful sale amid the buyers’ market of the coming decades. It discusses creating a transition plan and fixing company weaknesses before putting it on the market. A sidebar lists a few basic steps to establishing a successful succession plan.

    Read More

  • Unemployment compensation – Calculating damages for lost earnings

    November / December 2008
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 858

    Abstract: At first glance, calculating lost earnings damages may appear simple, but in many cases it’s deceptively complex. This article discusses how a valuation expert estimates these damages and notes the many factors he or she considers in establishing or opposing lost earnings damages. The article points out that experience and expertise are key to ensuring all the bases are covered.

    Read More

  • Are your compensation arrangements in compliance?

    May / June 2008
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 858

    Abstract: Late last year, the IRS gave businesses a reprieve until Jan. 1, 2009, to bring nonqualified deferred compensation arrangements and documents into compliance. The extension is welcome news for many companies that were wrestling with complex final regulations under Internal Revenue Code Section 409A. But that doesn’t mean you don’t have to comply with the regulations yet, because “good-faith” compliance with Sec. 409A itself and IRS guidelines has been required since 2005. Of course, the best way to demonstrate good faith is to continue your compliance efforts. This article looks at Sec. 409A requirements, including how they affect stock options.

    Read More