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  • Tax planning – CARES Act provisions may boost cash flow

    Summer 2020
    Newsletter: Construction Industry Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 867

    Abstract: The Coronavirus Aid, Relief, and Economic Security (CARES) Act includes several provisions that can help construction companies reduce their tax bills and, thereby, boost their cash flows. This article discusses a couple of such opportunities involving excess business losses and business interest expense. A sidebar looks at the PPP Flexibility Act.

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  • New TCJA tax break may benefit your small business pass-through

    August / September 2018
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 867

    Abstract: A small business that operates as a pass-through entity may benefit from significant tax savings under the Tax Cuts and Jobs Act (TCJA). This article details the qualified business income (QBI) deduction and explains its limits. It also points out that, as with any new legislation that is this massive, it will take time for all the consequences to be fully understood, and that the IRS will likely issue regulations and guidance, such as reporting requirements and the allocation of items and wages. A sidebar offers an example that illustrates how to calculate the QBI deduction.

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  • Tax issues play a central role in divorce settlements

    November / December 2017
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 867

    Abstract: Divorcing spouses often hire financial experts to help brainstorm settlement options, particularly when the marital estate includes a private business interest. This article explains how a business valuation professional can help divorcing spouses understand the critical tax issues that come into play when determining support payments and divvying up assets. A sidebar discusses innocent spouse relief, which may come into play in divorce cases.

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  • Year end tax planning – Depreciation-related tax breaks — still going strong

    September / October 2016
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 867

    Abstract: Now’s a good time for contractors to consider their tax situations for the year and to take steps that may help reduce their prospective liability. The PATH Act, passed late last year, kept depreciation-related tax breaks going strong. This article discusses the current specifics of Sec. 179 expensing and bonus depreciation. A sidebar looks at the research credit, which rewards innovation.

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  • DOL fiduciary rule rocks plan investment advice landscape

    August / September 2016
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 867

    Abstract: When the final version of the U.S. Department of Labor’s fiduciary standards rule for advisors to retirement plans was issued in April, the wait for the long-anticipated regulatory package was over. With the benefit of the intervening months, the implications for plan sponsors have become clearer. This article highlights what plan sponsors need to know about the new rule. A sidebar looks at what constitutes investment “advice.”

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  • Using the “leakage” theory to show loss causation in securities litigation

    July / August 2016
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 867

    Abstract: A recent class action lawsuit gave the Seventh Circuit Court of Appeals the opportunity to weigh in on the “leakage model” for estimating stock price inflation. This article summarizes the case, noting that, although the court upheld the leakage model’s viability, it ultimately found that the evidence didn’t account for the possibility that non-fraud-related information could have affected the share price decline. A sidebar discusses what it means to make a false statement in connection with the purchase or sale of securities in violation of the SEC’s Rule 10b-5.

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  • In litigation, a little tax planning pays off

    May / June 2015
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 867

    Abstract: The economic impact of a settlement or damages award depends on whether it’s taxable to the plaintiff and deductible by the defendant. By incorporating tax strategies into the litigation planning process, attorneys can help their clients improve their chances of a tax-beneficial outcome. This article explains how damages are taxed, when they’re deductible, and how tax planning can improve a client’s economic outcome. Fresenius Medical Care Holdings Inc. v. U.S., No. 13-2144 (1st Cir. 8/13/14)

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  • Life insurance – A powerful estate planning tool for nontaxable estates

    January / February 2015
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 867

    Abstract: For years, life insurance has provided a source of liquidity to pay estate taxes and other expenses. But, with the estate tax exemption above $5 million, estate taxes are no longer a concern for the vast majority of families. Even for nontaxable estates, however, life insurance continues to offer significant estate planning benefits. As this article explains, life insurance can not only replace lost income, but wealth as well, in a variety of contexts. And it can be a way to support charities in a cost-effective manner. A sidebar explains that, even in a nontaxable estate, an irrevocable life insurance trust offers significant benefits.

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  • The true cost of giving – Charitable donations in a no-estate-tax environment

    September / October 2014
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 867

    Abstract: As higher exemptions result in fewer people being subject to estate taxes, some might be concerned that this will hurt charities. Reduce the tax bite, the theory goes, and charitable giving will decline. In fact, the opposite is usually true. People who are charitably inclined generally don’t consider the cost of giving. It’s more common to determine the after-tax amount they wish their heirs to receive and leave the excess, if any, to charity. Accordingly, lower gift and estate taxes may increase interest in charitable remainder trusts (CRTs). This article looks at the details, while a sidebar discusses the flexibility that a nonqualified CRT can offer.

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  • Community banks: Prepare for an M&A surge

    Summer 2013
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 867

    Abstract: The confluence of several factors — including a struggling economy, intense competition and a challenging regulatory environment — is putting pressure on community banks to consider mergers and acquisitions (M&As) as a growth strategy. This article considers a number of issues that small banks will confront as they go through the merger or acquisition process. It discusses the importance of obtaining a professional valuation and performing due diligence, along with whether to structure the transaction as a merger or as an asset or stock acquisition. A sidebar looks at the findings of the FDIC’s Community Banking Study on banking industry consolidation.

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  • How valuators approach value — A valuation primer

    March / April 2011
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 867

    Abstract: Determining the value of a business is a complex endeavor. This article provides a primer on the most commonly used valuation approaches and methods to help readers gain a better grasp of the ins and outs of business valuation and be better able to evaluate an expert’s work. The article describes the income, market and cost approaches as well as several other methods valuators use to refine their analyses.

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  • 2010 Tax Relief act and your estate plan – Short-term answers, long-term questions

    January / February 2011
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 867

    Abstract: The Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010 was signed into law on Dec. 17. The act provides lower estate tax rates, higher exemptions and more flexibility — through 2012. This article takes a look at tax law in the years leading up to this Tax Relief act, and how it affects estate, gift and generation-skipping transfer tax rates, along with tax exemptions and stepped-up basis rules. A sidebar discusses the portability of the estate tax exemption for 2011 and 2012, and how this can simplify estate planning.

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  • A gift in hand … Know the right way to report donations of services and gifts in kind

    Winter 2010
    Newsletter: Profitable Solutions for Nonprofits

    Price: $225.00, Subscriber Price: $157.50

    Word count: 867

    Abstract: Donations of services and gifts in kind can be useful to an organization during tough economic times. But should they be booked in a nonprofit’s financial statements? And, if so, what amounts should be assigned? This article discusses two types of donated services a nonprofit can recognize — services creating or enhancing a nonfinancial asset, and those needing specialized skills — and also how to handle gifts in kind. A sidebar looks at the new Accounting Standards CodificationTM that replaces the Financial Accounting Standards Board’s patchwork of statements, interpretations and other guidance.

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  • Preparing for any business scenario – A buy-sell agreement can steady a company through uncertain times

    October / November 2009
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 867

    Abstract: Smart business owners work to control the risks they can — such as if an owner leaves the company. To guard against the negative consequences that might arise from such a predicament, it’s important to be proactive and establish a buy-sell agreement. This article looks at some of the details of a buy-sell agreement, which is a contract among a business’s owners that sets guidelines for the transfer of their ownership interests. It discusses using life insurance to fund an agreement, while a sidebar explains the difference between fair market value and investment value when determining how to value a business.

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  • Think like an IRS agent – Beware of 9 red flags that invite an audit

    Winter 2008
    Newsletter: Auto Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 867

    Abstract: With the IRS auditing about 1.3 million returns each year, dealers must stay on their toes. Obviously, the agency can’t audit every return, so it relies on key indicators — red flags — to narrow the scope. The best way to avoid trouble is to think like an IRS agent while examining your business and tax-filing practices. This article includes nine red flags that invite an IRS audit.

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