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Showing all 10 results

  • The debt generation – Lending to professionals on the path to partnership

    April / May 2021
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 902

    Abstract: Many professionals are burdened with considerable student debt. Outstanding school loans can limit an individual’s ability to borrow additional funds for decades, and some professionals might find their paths to partnership blocked due to their inability to borrow their initial capital contribution (or “buy-in”). This article looks at how lenders should assess requests for such loans and suggests several steps they can take to ensure the loans are based on sound information.

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  • Are your business interest expenses deductible?

    January / February 2019
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 902

    Abstract: Before the Tax Cuts and Jobs Act (TCJA), most business-related interest expense was deductible, although corporations couldn’t deduct interest paid to or guaranteed by a related party under certain circumstances. But for tax years beginning after 2017, the TCJA imposes a limit on business interest deductions, with exceptions for “small businesses” and electing real estate and farming businesses. This article explains why all businesses should evaluate the impact of the new deduction limit on their tax liability, and plan accordingly. A sidebar discusses IRS Notice 2018-28, which provides interim guidance on several issues involving business interest expense and income.

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  • Using eligibility rules to control plan enrollment

    Year End 2016
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 902

    Abstract: Plan sponsors have more flexibility than they may realize when it comes to setting eligibility rules for 401(k) plan participants. Even though ERISA sets many rules for eligibility, plan sponsors have leeway to meet the demands of the employment market. This article offers some thoughts for plan sponsors to consider when determining plan enrollment.

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  • Pay ratio disclosure – Why public companies must disclose a CEO’s compensation

    February / March 2016
    Newsletter: Public Company Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 902

    Abstract: In August 2015, the SEC finalized its pay ratio disclosure rule, which requires a public company to disclose the ratio of its CEO’s total annual compensation to that of its “median employee.” Although the first disclosures aren’t required until 2018, this article explains why companies should begin to prepare now. A sidebar discusses pay ratio disclosure as it’s generally required by all U.S. public companies subject to the Summary Compensation Table disclosure requirements of Regulation S-K, Item 402(c).

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  • Holding companies with built-in capital gains – Tax Court case addresses key valuation issues

    July / August 2014
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 902

    Abstract: The Tax Court recently addressed a case in which the IRS and taxpayer started out more than $6.1 million apart. But this article explains how the court slowly worked through the major sticking points — including how to select the appropriate valuation methodology and how to handle the company’s built-in capital gains tax liability — to arrive at a value substantially higher than was originally indicated on the estate tax return. A sidebar discusses how hiring a “qualified appraiser” to perform a “qualified appraisal” can help taxpayers prove that they qualify for the IRS’s exception to its valuation misstatement penalties. Estate of Helen P. Richmond (T.C. Memo. 2014-26)

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  • Cross-examining a valuator: Where do I start?

    November / December 2013
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 902

    Abstract: Effective cross-examination of a valuation expert takes patience, skill and planning. This article suggests several key questions that can help an attorney probe, and possibly cast doubt, on an opposing expert’s testimony. The article elaborates on areas that may shed light on the opposing expert’s areas of weakness, including his or her qualifications, objectivity, methods and approaches, adjustments, and discounts. The article points out that attorneys who take the time to gain a general understanding of valuation techniques and issues are more successful in cross-examination.

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  • EHR and your hospital — Are you ready to show “meaningful use”?

    Fall 2012
    Newsletter: Healthcare Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 902

    Abstract: Back in 2009, the American Recovery and Reinvestment Act (ARRA) created new programs designed to encourage health care providers to use electronic health record (EHR) technology. The programs, known as the Medicare and Medicaid EHR Incentive Programs, provide payments to eligible hospitals that adopt and demonstrate “meaningful use” of certified EHR technology. This article explains the basics of the program, along with the various criteria for meaningful use. A sidebar lists the 14 core objectives hospitals must meet in order to qualify for incentive payments.

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  • Economic bust, litigation boom

    March / April 2010
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 902

    Abstract: The sluggish economy might not be the only scapegoat for lackluster business performance. Civil wrongdoings, such as breach of contract or negligence, also cause companies to lose money. This article explains how a financial expert uses the evidence to determine the appropriate damages theory to account for loss in a damages case. The article mentions several factors the expert considers, including financial projections, comparable data, and damages duration. It also lists several accepted methods for quantifying economic damages.

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  • Are you giving away your money? Why it may be time to rethink year end bonuses

    November / December 2008
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 902

    Abstract: Year end bonuses are nice gestures, but they may do little to boost productivity or build loyalty. In fact, many holiday bonuses are nothing more than gifts. This article explains why it may be time for contractors to rethink their year end bonus plans and consider performance-based alternatives.

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  • Give your company — and yourself — the gift of tax savings – 3 tips to implement before year end

    November / December 2008
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 902

    Abstract: It’s important to take time to address your business’s tax situation at any time of the year. But it’s especially critical as year end approaches. You can minimize the amount you give to the IRS, leaving you with more to invest in your business or save. Don’t delay, because many tax-saving techniques have to be implemented before year end. This article reviews three strategies: timing income and deductions, deferring tax on advance payments and increasing basis.

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