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Showing all 7 results

  • In re Appraisal of Panera Bread Co. – Dissenters’ stock valued at deal price less synergies

    July / August 2020
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 875

    Abstract: Once again, the Delaware Chancery Court has turned to deal price as the most reliable indicator of a company’s fair value in a statutory appraisal proceeding. However, it decided that adjustments for certain “synergies” were required. This article explains the court’s reasoning — and why the company was denied a refund for prepaying its shareholders. A sidebar highlights alternative methods of valuation that the court ultimately rejected. In re Appraisal of Panera Bread Co., No. 2017-0593-MTZ (Del. Ch. Jan. 30, 2020)

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  • The “backdoor” Roth IRA remains open

    May / June 2019
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 875

    Abstract: The Roth IRA is an attractive savings vehicle, offering tax-free retirement income and other significant benefits. Unfortunately, income limitations prevent many people from contributing to these accounts. But even if one can’t contribute directly, there’s no limit on converting a traditional IRA into a Roth. This “backdoor Roth IRA” strategy allows anyone, regardless of income, to enjoy a Roth IRA’s benefits. This article examines how a backdoor Roth IRA works. A brief sidebar explains the aggregation rule.

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  • Should you reconsider your entity choice? Tax reform changes the equation

    Summer 2018
    Newsletter: Construction Industry Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 875

    Abstract: The Tax Cuts and Jobs Act has many construction company owners thinking about converting their pass-through entities to C corporations. Although some businesses may benefit from doing so, the decision isn’t just a matter of comparing the previous top corporate tax rate with the current one. This article reviews key factors to consider. A sidebar looks at the limits of the recently introduced tax deduction for owners of certain pass-through entities.

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  • The Tax Cuts and Jobs Act – How it will change your taxes in 2018 — and beyond

    Spring 2018
    Newsletter: Management & Tax Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 875

    Abstract: The TCJA brings some significant changes to the amounts individual taxpayers end up owing the IRS, starting this year and generally running through 2025. The sweeping legislation affects everything from income tax rates, deductions and credits to the alternative minimum tax (AMT) and the estate tax. This article highlights some of the most important provisions for individuals, including tax brackets and rates and family-based breaks. A sidebar spotlights how the new law makes 529 plans, which many families use to grow their savings tax-free for their children’s college, more valuable.

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  • Judging, and stepping up, branch performance

    Spring 2014
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 875

    Abstract: Shutting down underperforming branches can be an effective cost-cutting strategy. But it can be difficult, or impossible, to reopen a branch, so it’s important to first conduct a thorough analysis to gain an accurate picture of its performance and its contribution to the bank’s overall profitability and growth — and to identify opportunities that can enhance the branch’s value. This article discusses how to choose the right metrics and use them in the context of local markets. A sidebar explains why it’s important to have a funds transfer pricing program.

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  • Counting inventory – Ask the right questions to get the right results

    Winter 2013
    Newsletter: Auto Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 875

    Abstract: When a dealer counts inventory, a small difference between what’s on the shelves and in its perpetual inventory system or the general ledger shouldn’t give rise to panic. But a variance that exceeds 3% to 5% is a cause for concern. This article offers some ideas for minimizing discrepancies. It looks at whether to outsource physical counting, how often to count and precautionary steps to take. A sidebar lists several ways to fraud-proof a parts department.

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  • Better start, better finish – 5 steps for avoiding project delays before work begins

    March / April 2010
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 875

    Abstract: Project delays occur for a number of reasons, and can range from small misunderstandings to huge conflicts that may put the financial success of a project on the line. But there are five steps that will help a contractor get to the finish line quicker by getting off to a better start: checking the owner’s financing; having a specific, well-defined contract; collaborating with all parties on a plan of action; creating standardized information management systems and processes; and choosing suppliers wisely. A sidebar to this article lists key questions that a contractor should ask potential vendors when considering a shift to paperless operations.

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