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Showing all 14 results

  • Help wanted: Qualified appraisers – Do you need a business valuation for year-end gifts of stock?

    November / December 2022
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 888

    Abstract: The combination of current tax laws and a rocky economy makes this an advantageous time for many business owners to gift shares of closely held stock to family members. This article explains the benefits stock gifts can provide to both the givers and recipients and why a reliable valuation from a qualified appraiser is essential. A sidebar discusses how GRATs can be used to transfer interests in a family business.

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  • Lending to retrofit a business in response to COVID-19

    Year End 2020
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 888

    Abstract: To mitigate the risks associated with COVID-19, many businesses are taking steps to modify their facilities, so lenders need to understand how to evaluate loan requests for retrofitting projects. This article suggests several questions to ask prospective borrowers, such as what’s driving the need for investment and whether customers will notice the improvements, which will help lenders make more-informed lending decisions. A sidebar addresses how to evaluate a borrower’s previous construction management experience.

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  • The CARES Act: What’s in it for nonprofits?

    June / July 2020
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 888

    Abstract: The CARES Act, enacted in late March, contains some assistance that could prove critical to nonprofits as they struggle to deal with the financial impact of the COVID-19 pandemic. The article describes several provisions that might provide much needed support. A sidebar focuses on a part of the act that temporarily expands the availability of charitable contribution deductions for individuals and businesses.

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  • Saving for retirement gets a boost from the SECURE Act

    June / July 2020
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 888

    Abstract: The 2019 SECURE — short for Setting Every Community Up for Retirement Enhancement — Act makes it easier for many people to save for retirement. This article provides an overview of some of the provisions that could affect individuals’ retirement planning in beneficial ways, such as pushing back the age at which individuals must begin taking required minimum distributions (RMDs) from their retirement plans and mandating employers to allow part-time employees to enroll in their 401(k) plans, with certain restrictions. A sidebar explains provisions of the act that focus on educational savings accounts and student loans.

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  • Expiration date – IRS provides estate tax protection against sunsetting TCJA provisions

    April / May 2019
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 888

    Abstract: Beginning in 2018, the Tax Cuts and Jobs Act (TCJA) effectively removed gift and estate tax liability concerns for many families. However, the favorable estate tax changes in the TCJA are currently scheduled to sunset after 2025, unless Congress takes further action. Notably, the TCJA provision that doubled the gift and estate tax exemption from $5 million to $10 million (adjusted annually for inflation) will revert to pre-2018 levels after 2025. This article explains tax relief available to families who could be adversely affected by large lifetime gifts during this timeframe. A sidebar reminds readers to take advantage of making annual exclusion gifts.

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  • No gain, no pain – Year-end tax planning for investors

    November / December 2018
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 888

    Abstract: The end of the year is an ideal time to review an investment portfolio for tax-saving opportunities. This article lists several strategies, including harvesting losses and gains, buying back losing positions, and selling higher cost basis shares. It also touts the advantages of making charitable donations of appreciated securities. A sidebar provides tips for tackling the net investment income tax.

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  • From enemy to ally – Recognizing and accounting for indirect costs

    September / October 2018
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 888

    Abstract: In today’s construction industry, every project must be held accountable for its own expenses — in as much detail as possible. Thus, contractors need to systematically identify and account for indirect costs to ensure they see the true cost of each project. This article explains how to define, identify, allocate and contain indirect costs. A sidebar looks at a way to keep overhead expenses from getting out of control.

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  • Questions IRS wants answered about marketability discounts

    September / October 2014
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 888

    Abstract: The Discount for Lack of Marketability Job Aid for IRS Valuation Professionals helps IRS field agents better understand the theory underlying this complicated discount. But the relevance of the job aid extends beyond discounts applied in a federal tax context. Anyone who relies on an appraisal that includes a discount for lack of marketability (DLOM) may benefit from reviewing this job aid, which summarizes questions valuators address when selecting a DLOM for a subject interest. This article looks at several of those questions, while a sidebar notes two of the most common DLOM approaches: restricted stock studies and pre-IPO studies.

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  • Exempt vs. nonexempt – Special investigators challenge insurer’s classification

    September / October 2013
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 888

    Abstract: This article examines a court case in which an insurance company’s investigators sued to be classified as nonexempt, believing that the company was taking advantage of their exempt status to avoid paying overtime. The court used a three-prong test in determining that the employees were indeed exempt. But the case shows why it’s important that employers carefully examine how an employee’s actual duties play into the company’s larger operations before deciding on an appropriate “exempt vs. nonexempt” classification. A sidebar looks at a similar case, in which the plaintiff argued that employees who spend less than 50% of their time on administrative functions don’t qualify as exempt. Foster v. Nationwide Mutual Insurance Company, No. 12-3107, March 21, 2013 (6th Cir.) Schaefer v. Indiana Mich. Power Co., No. 02-1401, Feb. 13, 2004 (6th Cir.) Altemus v. Federal Realty Investment Trust, No. 11-2213, July 31, 2012 (4th Cir.)

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  • IRS updates EPCRS procedures

    June / July 2013
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 888

    Abstract: Late last year, the IRS released a revenue procedure concerning its Employee Plans Compliance Resolution System (EPCRS). It became effective April 1, 2013. EPCRS is the IRS system for correcting errors in employer-sponsored retirement plans. This article highlights the new procedures that will affect all qualified employee benefit plans.

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  • Taking a preemptive strike against hospital/physician contracting risks

    Summer 2011
    Newsletter: Healthcare Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 888

    Abstract: Within the U.S. health care system, there’s a spotlight on compensated relationships hospitals have with their physicians, as the federal government cracks down on health care fraud and abuse. To preempt the substantial damages awards and settlements that can result from improper hospital-physician contracting arrangements, hospitals should develop compliance procedures for establishing new compensated physician relationships. This article shows how to establish such procedures, while a sidebar warns against forgetting to examine existing arrangements.

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  • IRS addresses employment-related settlements and judgments

    September / October 2010
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 888

    Abstract: As attorneys litigate and settle an increasing number of employment-related lawsuits, certain questions related to the taxability of settlements and judgments commonly arise. A recent IRS memo may clarify some matters for both sides in employment disputes. This article looks at income and employment tax consequences of employment-related settlements and judgments, including the allocation of funds and treatment of back pay and attorneys’ fees. A sidebar shows how to determine the components of a settlement or judgment.

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  • Employers beware – Don’t let emotions get the best of you when making a firing decision

    March / April 2009
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 888

    Abstract: A federal trial court in New York held that an attorney who was denied a partnership in a law firm after she complained about sex discrimination could sue for retaliation. This article explains why the court came to this decision. Collins v. Cohen Pontani Lieberman & Pavane. 2008 U.S. Dist. LEXIS 58047 (S.D.N.Y. July 30, 2008) Aneja v. M.A. Angeliades, 2008 U.S. Dist. LEXIS 30602 (S.D.N.Y. Mar. 31, 2008)

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  • It’s not over until it’s over – How to terminate a qualified plan

    April / May 2008
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 888

    Abstract: Plan terminations are something most plan sponsors never intend to face. But when terminations do occur, plan sponsors and administrators must follow certain rules and regulations. Failure to do so can result in the loss of the plan’s qualified status after termination. This article discusses voluntary and involuntary terminations, the termination process, requirements under the Pension Protection Act of 2006 and whether a merger of plans constitutes a termination.

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