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Showing all 16 results

  • Four strategies for closing the skills gap

    Spring 2020
    Newsletter: Manufacturer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 862

    Abstract: As technology continues to advance at a dizzying pace, manufacturers are facing a growing skills gap. The increasing role of automation, robotics, machine learning, artificial intelligence and other innovations is rendering many traditional manufacturing jobs obsolete. At the same time, manufacturers are finding that the skilled workers they need to operate a modern facility are in short supply. The situation is exacerbated by a tight labor market and millions of retiring Baby Boomers. This article examines four strategies for manufacturers who are faced with a skills gap. A brief sidebar discusses the deferral of Accounting Standards Update No. 2016-02, Leases (Topic 842), from 2020 to 2021 for certain companies.

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  • When a surname can be registered as a trademark

    June / July 2019
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 862

    Abstract: Family businesses often like to use their surname as a mark for their products and services, whether as a point of pride or simply because they feel the name is memorable. These businesses can run into obstacles, though, when it comes time to register trademarks with the surname. This article summarizes a prolonged court battle over one such mark showing how problems can arise — and how businesses can overcome them. A short sidebar discusses why the opposers’ First and Fifth Amendment claims also failed. Schlafly v. St. Louis Brewery, LLC, No. 17-1468, Nov. 26, 2018, Fed. Cir.

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  • 3 questions to ask about tax reform when valuing a business

    May / June 2018
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 862

    Abstract: The Tax Cuts and Jobs Act (TCJA) is the biggest change to the tax law in over 30 years. This article explains why it’s important to consider 1) how tax reform will specifically affect the subject company’s cash flow, 2) how management plans to use any tax savings, and 3) whether management’s projections seem reasonable. A sidebar explains how the new law could also affect a company’s tax base (the amount to which new, lower tax rates will be applied).

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  • Focus on valuation – Valuation issues are at the forefront in dissenting shareholder cases

    March / April 2018
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 862

    Abstract: Attorneys involved in dissenting shareholder cases quickly learn that business valuation plays an important role in determining damages. This article discusses three critical valuation matters to consider in shareholder disputes: the appropriate standard of value, effective date, and valuation methods. A sidebar summarizes a recent case in which the Arizona Court of Appeals upheld the valuation of a dissenter’s interest based on a failed IPO. Kottayil v. Insys Therapeutics, Inc., No. 15-0765, Ariz. Ct. App., August 29, 2017

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  • Discounted cash flow vs. capitalization of earnings – How two methods measure up

    March / April 2017
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 862

    Abstract: Future earnings drive value under the income approach. This article compares and contrasts two methods that fall under this approach: the discounted cash flow and capitalization of earnings methods. A sidebar explains what terminal value is — and how to calculate it.

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  • How to shift income to family members and save money

    January / February 2017
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 862

    Abstract: This article talks about transferring income-producing or capital assets to family members — a key strategy for easing the tax burden of high-income earners. Topics include working around the kiddie tax and transferring securities to retired parents. A sidebar discusses the problem of capital gains trapped in nongrantor trusts and possible solutions for liberating them.

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  • Postdeal M&A issues: Ensuring a smooth transition

    April / May 2016
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 862

    Abstract: Mergers and acquisitions take months (or even years) of work to conduct due diligence, negotiate the terms and obtain financing. But the hardest work comes after closing, when management is tasked with integrating two corporate cultures. This article explains how lenders can do more than watch from the sidelines: They can review interim performance, encourage swift and decisive change, and ask a lot of questions. A sidebar highlights simplified accounting alternatives that private companies may now elect after combining with another entity to minimize postdeal accounting costs.

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  • Tax break: Activated – Don’t overlook the Section 199 deduction

    March / April 2016
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 862

    Abstract: Many contractors may not fully realize that their companies could qualify for the Section 199 tax deduction. They should, because it could allow a construction business to deduct from its taxable income as much as 9% of taxable income derived from certain qualifying activities. This article identifies some of the activities that may be eligible and describes the calculations involved. A sidebar looks into recently proposed IRS regulations related to the Sec. 199 deduction.

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  • The PAL rules and estate planning – Can you reduce your trust’s tax bill?

    September / October 2015
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 862

    Abstract: Trusts can accomplish a variety of estate planning goals, including wealth distribution, asset protection, estate and gift tax reduction, and probate avoidance. But taxpayers should not overlook their income tax treatment. By reducing a trust’s income tax bill, they can preserve more wealth for their heirs. This article covers a U.S. Tax Court ruling addressing material participation in regard to passive activity loss (PAL) rules, and how the court’s decision created new tax-saving opportunities for many trusts. A sidebar defines a “real estate professional.”

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  • Could you fall over the edge? Reviewing your workforce in a post-ACA world

    September / October 2014
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 862

    Abstract: There was a time when contractors could generally maintain relatively streamlined workforces and then expand them as necessary when work picked up. But, with the passage of the Affordable Care Act (ACA), “large employers” are at risk for penalties if they don’t offer “minimum essential” health care coverage or coverage that isn’t “affordable” or of “minimum value” as defined by the ACA. This article describes what constitutes a “large employer” and the penalties they face, along with IRS final regulations that delay penalties for smaller “large employers.” A sidebar adds that the final regulations for the ACA’s “play or pay” provisions also affect independent contractors and staffing agencies.

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  • Is your bank on top of cybersecurity? 2 severe threats loom over financial institutions

    Summer 2014
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 862

    Abstract: Increasing use of online and mobile banking technologies has made banks and their customers more vulnerable to cyberattacks than ever before. Most recently, the Federal Financial Institutions Examination Council outlined the steps banks should take to address two severe threats: 1) distributed denial-of-service (DDoS) attacks and 2) cyberattacks on ATM and card authorization systems. This article takes a look at these threats, and a sidebar examines the appropriate level of disclosure to shareholders regarding cybersecurity risks and incidents.

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  • When it’s time to re-evaluate investments, get a valuation

    November / December 2011
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 862

    Abstract: Commercial property values are down for many reasons. But choosing the right path forward — with possibilities ranging from staying the course to teardowns to surrendering to the bank — may require more than just a general sense of decreased value. A formal valuation can help chart the best course of action. This article discusses the critical factors involved in a valuation. And, as a sidebar explains, even a decreased value can offer a silver lining: reduced expenses for property insurance and taxes.

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  • Court’s FLP ruling is a win-win — and a reminder

    January / February 2010
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 862

    Abstract: The number of cases challenging the legitimacy of family limited partnerships (FLPs) continues to grow. Typically, these can be classified as either a taxpayer or an IRS win, but one recent U.S. Tax Court ruling is at least a partial victory for both sides. The case involves two separate transfers of interest in an FLP — one made three days before the decedent’s death. This article explains why one transfer passed muster with the Tax Court and the other didn’t, while a sidebar discusses whether the fair market value of the decedent’s assets in a QTIP trust were includible in her gross estate.

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  • To prevent employee fraud, cover all the angles

    Fall 2008
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 862

    Abstract: Employee fraud is a significant threat to U.S. businesses, yet few community banks give it the attention it deserves. It’s vital to have a fraud prevention strategy that addresses all three sides of the fraud triangle — that is, the elements that make fraud possible.

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  • The more, the merrier – Reap the advantages of a firmwide retreat

    Spring 2008
    Newsletter: Law Firm Management

    Price: $225.00, Subscriber Price: $157.50

    Word count: 862

    Abstract: Most law firms hold retreats for partners, associates and even paralegals. But it’s not often enough that firms include the entire staff. There are many benefits to holding a firmwide retreat. It can energize the entire staff, enhance internal operations and improve working relationships between lawyers and other employees. So when planning your next retreat, consider making it an all-inclusive one. This article explains the benefits of firmwide retreats and how to make them as effective as possible.

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  • Going offshore – Do your assets need an extra layer of protection?

    March / April 2008
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 862

    Abstract: Offshore financial planning may evoke images of international spies wiring funds into secret, numbered bank accounts, but the reality is far more mundane. Still, if a person’s wealth is substantial and his or her business exposes him or her to the risk of frivolous lawsuits, an offshore trust can provide an extra layer of protection. This article explores how offshore trusts can protect assets.

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