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Showing all 12 results

  • Demystifying plan audits – Proactive risk management can ease the process

    June / July 2020
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 889

    Abstract: Generally, the odds of receiving notice from the IRS or Department of Labor (DOL) that they plan to audit a retirement plan are slim. But considering the consequences of an audit, knowing what’s involved can enable sponsors to stay on top of legal and regulatory obligations and help them make it through an audit. This article reviews the differences between an IRS and DOL audit, and common errors that can attract agency attention. A short sidebar discusses the benefits of conducting self-audits on a regular basis.

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  • Reversing direction – The benefits of “upstream” estate planning

    November / December 2019
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 889

    Abstract: Traditional estate-planning techniques often focus on transferring wealth to the next generation in a tax-efficient manner. But shifting wealth to the older generation (commonly described as “upstream” planning) can also be an effective strategy. This article discusses the benefits of transferring appreciated assets to parents. A sidebar answers the question, “Should you buy your parents’ home?”

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  • Risk management – Could a captive insurance company suit you?

    Spring 2019
    Newsletter: Construction Industry Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 889

    Abstract: A captive insurance company is an insurer established to provide coverage to the company or companies that own and control it. Contractors looking for an ambitious way to control insurance costs and customize coverage should explore the concept. This article explains the workings and benefits of captive insurance while noting its risks. A sidebar looks at the notable tax savings of “microcaptives.”

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  • Sec. 6166 – Estate tax relief for family businesses

    September / October 2018
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 889

    Abstract: Now that the gift, estate and generation-skipping transfer (GST) tax exemptions have more than doubled to an inflation-adjusted $11.18 million for 2018, fewer people are subject to transfer taxes than ever before. But these taxes continue to place a burden on families with significant amounts of wealth tied up in illiquid closely held businesses. This article explains how Internal Revenue Code Section 6166 can provide relief. A sidebar discusses whether Sec. 6166 can be used with real estate businesses.

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  • Construction accounting – Learn the ABCs of activity-based costing

    Summer 2018
    Newsletter: On-Site

    Price: $225.00, Subscriber Price: $157.50

    Word count: 889

    Abstract: A project may seem to be running right on budget, but how can a contractor know for sure whether it’s boosting profits or hurting the bottom line? One way to address such uncertainty is through an accounting process called activity-based costing (ABC). This article explains how ABC works and why it can both provide a clearer picture of job progress and help improve future estimates. A sidebar provides the four steps to create an ABC code.

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  • Deduct now, donate later – Donor-advised funds offer significant benefits

    May / June 2016
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 889

    Abstract: Taxpayers who are planning on making significant charitable donations should consider a donor-advised fund (DAF). These funds offer many of the tax and estate planning benefits of private foundations, but at just a fraction of the cost. This article explains how a DAF works and its benefits, such as the ability to deduct DAF contributions immediately but make gifts to charities later. A sidebar discusses how private foundations can offer important advantages for those who can afford them.

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  • Discounted cash flow: Handle with care

    March / April 2016
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 889

    Abstract: The discounted cash flow (DCF) method is commonly used to determine business value or calculate lost profits damages. DCF is a powerful tool, but it incorporates some subjective assumptions — which is why courts tend to scrutinize DCF calculations and demand that valuation experts demonstrate that they’re based on market-derived evidence. This article explains how valuators demonstrate that their analysis aligns with a company’s particular facts and circumstances. A sidebar looks at the cost of capital.

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  • 5 last-minute tax-planning ideas

    November / December 2015
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 889

    Abstract: As 2015 winds down, there are certain tax planning ideas that taxpayers might want to check out, such as deferring income and accelerating deductions. This article describes these and other strategies, including harvesting investment losses, avoiding estimated tax penalties, donating to charity and being mindful of deduction limitations. A sidebar offers some tips on year end tax strategies for business owners.

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  • Care to take a drive down M&A Avenue? 4 ways to avoid trouble

    July / August 2014
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 889

    Abstract: Mergers and acquisitions (M&As) are an ambitious way to gain traction in today’s competitive construction marketplace. With so many baby boomers approaching retirement age, market analysts expect that there will be plenty of bargains for small to midsize businesses in the coming years. But M&As can be fraught with peril. Deals go bad, new co-workers don’t get along, goodwill evaporates and profits suffer. This article offers four ways to steer clear of trouble, while a sidebar describes a variety of resources to consult when considering an M&A.

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  • Is your estate plan bulletproof? Techniques for avoiding litigation over your estate

    August / September 2013
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 889

    Abstract: An inherent problem with wills and other estate planning documents such as trusts is that, when the time comes to put them into action, they can be objects of dispute. Fortunately, there are strategies a person can implement during life to minimize the risk of a fight over his or her estate after death. This article takes a look at some of them, while a sidebar explains how to successfully implement a no-contest clause, which disinherits an heir or beneficiary who unsuccessfully challenges a will or trust.

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  • A different animal – Federal projects bring a variety of challenges

    Winter 2011
    Newsletter: On-Site

    Price: $225.00, Subscriber Price: $157.50

    Word count: 889

    Abstract: The American Recovery and Reinvestment Act of 2009 (the “stimulus act”) appropriated billions of dollars in construction spending. Only now, however, are many of these projects finally arriving. But federal contracting warrants some careful preparation. These jobs are a far different animal from their privately funded counterparts. This article explains the types of competitors involved, the bidding process, and the tax ramifications. A sidebar points out that there are also ethical requirements involved.

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  • Age discrimination case involves stolen property

    May / June 2010
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 889

    Abstract: A company fired a tool crib attendant after an internal investigation produced evidence that he’d stolen company property for his own financial gain. The 56-year-old plaintiff commenced an age-discrimination lawsuit. He established that the company had made the charge over a year after the firing, and that a number of younger employees weren’t fired — despite their alleged complicity in the theft. The court permitted a trial on the age discrimination claim. A sidebar discusses another age-discrimination case involving an employee who’d complained about a salary freeze.

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