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  • The SECURE Act – What it means for your retirement and estate plans

    May / June 2020
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 874

    Abstract: The Setting Every Community Up for Retirement Enhancement (SECURE) Act is one of the most significant pieces of retirement plan legislation in years. In addition to affecting retirement planning strategies, the new law may also impact a person’s estate plan, especially if the beneficiaries will inherit IRAs or employer-provided retirement accounts. This article details the key changes in the SECURE Act and explains its impact on estate planning. A sidebar examines the new law’s benefits to small business owners.

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  • Donating to charity? Watch out for new appraisal regs

    March / April 2019
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 874

    Abstract: If a person makes substantial noncash gifts to charity, it’s important to familiarize him- or herself with new requirements for qualified appraisals. Recently, the IRS finalized 10-year-old proposed regulations regarding substantiation and reporting requirements for charitable deductions. This article details the regs and discusses qualified appraisals. A brief sidebar explains who isn’t a qualified appraiser.

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  • Tax Cuts and Jobs Act supercharges exemption portability

    June / July 2018
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 874

    Abstract: Somewhat lost in the clamor of the tax changes enacted by the Tax Cuts and Jobs Act is the fact that the new law preserves the “portability” provision for married couples. Portability allows an estate to elect to permit the surviving spouse to use any of the deceased spouse’s available estate tax exemption that is unused at his or her death. This article details why the increased gift and estate tax exemption amount makes portability a more powerful technique. A sidebar notes how the generation-skipping transfer tax exemption is treated under the new law.

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  • Are you ready for the new revenue recognition rules?

    January / February 2018
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 874

    Abstract: New rules are poised to take effect that could fundamentally change how many in the real estate industry will account for their revenue. Public companies must apply Accounting Standards Update (ASU) No. 2014-09, Revenue from Contracts with Customers, in 2018, while compliance for private companies that follow U.S. Generally Accepted Accounting Principles (GAAP) begins in 2019. This article summarizes guidance covering the five steps a company must follow to determine when to properly recognize revenue on its financial statements. A sidebar provides some helpful examples of how developers can assess whether a performance obligation is satisfied at a point in time or over a period of time.

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  • Let’s make a deal – Customize M&A terms to fit your needs

    July / August 2017
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 874

    Abstract: In mergers and acquisitions, the gap between how much the seller expects to receive and how much the buyer is willing to pay can be bridged by incorporating creative options into the purchase agreement. But it’s important to understand the financial implications. This article discusses the pros and cons of earnouts, installment sales, consulting agreements and noncompetes. A sidebar explains the fundamental differences between asset and stock sales.

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  • Get your fiduciary house in order – DOL’s newest regulations require plan sponsor action

    February / March 2017
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 874

    Abstract: The majority of the U.S. Department of Labor’s complex regulations mandating fiduciary status for individuals dealing with retirement investment decision-making involve investment advisors. But the regulations, which are scheduled to take effect on April 10, 2017, also require plan sponsors to take certain steps. Remember, plan sponsors are always the fiduciary, and the regulations expand the definition of fiduciary status. A sidebar discusses the distinction between investment education and investment recommendations or advice.

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  • Deal of a lifetime – Market a business to maximize its selling price

    September / October 2016
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 874

    Abstract: When it’s time to sell, how a private business is marketed can have a significant impact on the cash available for distribution to owners. This article discusses current M&A trends, methods for establishing a reasonable asking price and why it’s important to do one’s homework before seeking prospective buyers. A sidebar discusses the tempered market response to the new online equity crowdfunding rules that recently went into effect.

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  • Saving for college is also good for your estate plan

    Year End 2014
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 874

    Abstract: A 529 plan is one of the most powerful and flexible tools available for college savings, but it also provides some unique estate planning benefits. This article explains how 529 plans work for savings purposes, but also notes that all contributions, together with all future earnings, are removed from one’s taxable estate even though the donor retains control over the funds. But there are some disadvantages, so a sidebar discusses another savings option: the Coverdell ESA.

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  • Net gain for taxpayers – Tax Court approves net gift strategy

    July / August 2014
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 874

    Abstract: A net gift is a technique that potentially allows reduction of the effective gift tax rate by requiring the donee to agree to pay the gift tax as a condition of receiving the gift. This reduces the gift’s value for gift tax purposes. Recently, the U.S. Tax Court approved a strategy that can reduce a gift’s value even further: In addition to paying the gift tax, the donee can agree to assume the potential estate tax liability that would result if the donor dies within three years after making the gift. This article offers an example of how net gifts work, while a sidebar explains how gifts can reduce transfer taxes.

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  • 8 tips to help maximize patient self-payment

    Winter 2014
    Newsletter: Rx for Practice Management / Practice Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 874

    Abstract: Along with collecting traditional copayments, physician practices must now worry about steadily increasing patient deductibles. One survey reveals that deductibles as a percentage of the contracted rate increased by at least 20% across the country from 2009 to 2011. This is bad news for the physician because any increase in self-pay is hard to collect. But this article offers some tips — involving work processes, technology and communication — for making that task a little easier. A sidebar looks at a survey that spotlights patient attitudes toward their payment obligations.

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  • How to value fractional interests in real estate

    January / February 2014
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 874

    Abstract: Undivided fractional interests in real estate, such as tenancy-in-common (TIC) interests, can be a challenge to value. Generally, the process requires two valuations: an appraisal of the underlying real estate and then a valuation — applying traditional business valuation principles — of the fractional interest. This article first notes the difference between fractional and minority interests. It then lists some general factors in determining an appropriate discount for the fractional interest and explains how the discounted cash flow method can be used to value it. A sidebar explains how the availability of valuation discounts for TIC and other fractional interests in real estate leads to some valuable estate planning opportunities for married couples.

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  • Basketball fans or retaliators? Collegiate athletic symbol prompts lawsuit

    November / December 2010
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 874

    Abstract: When an outspoken advocate on Native American issues underwent an interview for a job promotion at his college, he was offended that two interviewers sported T-shirts with the image of a mascot he considered offensive, and he lodged a protest. No one was promoted at that time, but he re-interviewed later and was denied the promotion. He filed a lawsuit, claiming retaliation. This article discusses the decision of an appeals court, which found that the six-month lag between his complaint and unsuccessful interview was too long to infer a link between the two. But a sidebar looks at a different case in which an even longer time lag was not an impediment.

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  • Is your practice’s compensation system fair?

    Winter 2010
    Newsletter: Rx for Practice Management / Practice Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 874

    Abstract: Many physician groups are operating with compensation systems that were developed years ago for reasons that may no longer be relevant in the current environment. But, before embarking on changing one’s current system, it’s important to review all aspects of compensation. Does the system account for all costs incurred, or only a subset of expenses? In allocating revenues and expenses, does the system use RVUs, equal shares or professional service charges? This article looks at the components of a fair package, and discusses how to fairly compensate physicians whose professional duties, time commitments and outside activities vary. A sidebar discusses pending health care legislation, and the impact that reform will have on all health care providers.

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  • Sparking new car sales – New tax break, special offers and financing tips all help

    September / October 2009
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 874

    Abstract: The tax break for new car purchasers isn’t the be-all, end-all for curing the super sales slump. But it is a tool that can spur customers to buy a new vehicle by year end. This article discusses some of the details, such as deadlines, deduction size and qualification requirements. Also discussed are factory incentives and options for consumers to educate themselves in regard to financing.

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