905

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  • Time passages – Estate planning through the years

    February / March 2019
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 905

    Abstract: Virtually everyone needs an estate plan, but this isn’t a one-size-fits-all proposition. Even though each person’s situation is unique, general guidelines can be drawn depending on one’s current stage of life. This article explains steps to take during one’s lifetime. A sidebar explores estate planning strategies when a business is part of an estate.

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  • Planning for long-term care

    May / June 2017
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 905

    Abstract: No matter how diligently people prepare, their estate plans can quickly be derailed if they or other loved ones require long-term home health care or an extended stay at a nursing home or assisted living facility. This article explains the planning necessary to offset the skyrocketing costs of long-term care. A sidebar looks at current long-term care insurance deduction limits.

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  • Covering your basis – Tax basis planning offers significant benefits

    July / August 2016
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 905

    Abstract: If gift and estate taxes aren’t a concern for many affluent families, it pays for them to focus planning efforts on income taxes — in particular, basis planning. This article details the benefits of a stepped-up basis. A sidebar explains how a recent IRS rule may affect basis reporting.

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  • The Foreign Corrupt Practices Act: A cautionary tale

    Year End 2014
    Newsletter: Public Company Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 905

    Abstract: Public companies planning to expand internationally — particularly into “high-risk” markets — should be wary of the FCPA. This was enacted to make it unlawful for certain classes of persons and entities to make payments to foreign government officials to assist in obtaining or retaining business. This article discusses the Act and reveals the fate of one company that violated it. A sidebar explains how a solid FCPA compliance program and strong system of internal controls can help reduce or avoid penalties in the event of a violation.

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  • Devil in the details — Creative ways to structure mergers and acquisitions

    September / October 2012
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 905

    Abstract: A business valuator can help the seller of a business understand what the business is worth and discuss different ways to structure a deal, depending on the owner’s priorities and aversion to risk. This article explains the ins and outs of determining a reasonable asking price and talks about the different types of value that may apply, including strategic value and fair market value. The article shows how valuators can help buyers and sellers negotiate mutually advantageous terms.

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  • Who, what, why and when? — Preparing for an appraisal

    March / April 2012
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 905

    Abstract: Business owners, attorneys and other interested parties who understand valuation terms, anticipate information requests and provide reasonable timelines will be able to minimize errors and surprises. This article explains how to outline the parameters of a valuation assignment, including its standard and basis of value. It also lists some of the important data the valuator compiles concerning the subject company and emphasizes the importance of early and ongoing communication with the appraiser to ensure needs are met.

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  • Year end tax planning – Depreciation-related tax breaks still beckon businesses

    Fall 2011
    Newsletter: Management & Tax Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 905

    Abstract: The tax code has long offered businesses the opportunity to lower their tax bills by claiming depreciation-related breaks, and accelerating asset purchases into the current tax year can accelerate the tax savings. But time is running out on a couple of these breaks in their current form (though Congress might extend them). This article discusses current rules regarding the Section 179 expense deduction, along with this year’s accelerated depreciation and 100% bonus depreciation. A sidebar examines whether vehicle purchases are eligible for these breaks.

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  • Do online music providers need a license? The Second Circuit logs on and weighs in

    April / May 2011
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 905

    Abstract: Are music downloads also public performances of the musical work, for which the copyright owners must separately and additionally be compensated? That was the issue facing a U.S. Circuit Court after a district court held that they weren’t, and that public performance licenses for download services were not needed. This article shows how, in rendering its decision, the circuit court made a distinction between downloading and streaming — and a sidebar shows how the court determined what it felt to be a proper royalty rate for streaming music. U.S. v. ASCAP, 09-0539-cv (L), Sept. 28, 2010 (2nd Cir.)

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  • FHA loans to the rescue

    March / April 2011
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 905

    Abstract: Those who are having trouble securing traditional financing for new projects might want to consider the Federal Housing Administration (FHA) mortgage loan insurance programs. The programs facilitate long-term nonrecourse mortgages originated by FHA-approved lenders for certain multifamily housing projects. This article discusses these loan programs, while a sidebar offers a suggestion regarding how to expedite the loan process.

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  • Prevailing at procurement – Tips for succeeding in federal government contracting

    January / February 2011
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 905

    Abstract: The passage of the American Recovery and Reinvestment Act of 2009 allocated $787 billion for infrastructure (and other) projects. Winning bidders of federal jobs typically enjoy substantive contracts, steady work and assured compensation, making the arduous procurement process worthwhile. This article is designed to help contractors with no experience in this area determine whether federal construction opportunities would be attractive. It lists websites that are helpful in negotiating the process, while a sidebar offers three sources to make contact with organizations whose members have experienced government contracting.

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  • ERM: 5 steps to managing risks

    November / December 2010
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 905

    Abstract: Risks to auto dealerships can take many forms, from an employee who “cooks the books” to a recessionary economy that wilts new car sales. Enterprise risk management (ERM) can help increase understanding of a business’s risks, reduce them and move quickly when problems do arise. This article discusses the five main steps involved in conducting ERM, including assessing risks and creating controls.

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  • Manufacture some tax savings this year – Section 199 deduction rises to new heights

    Spring 2010
    Newsletter: On-Site

    Price: $225.00, Subscriber Price: $157.50

    Word count: 905

    Abstract: There are a number of tax breaks contractors might want to consider in 2010. One is the Section 199 deduction, also known as the qualified domestic production activities deduction and the manufacturers’ deduction. Contractors who are regularly involved with construction or major renovation of real property, such as residential and commercial buildings, can qualify for this deduction, which has increased this year. Contractors without taxable income won’t qualify, but they may be able to take advantage of the net operating loss (NOL) deduction. As a sidebar explains, this has been expanded.

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  • Ready, set, go — How to ensure your valuation goes as planned

    May / June 2009
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 905

    Abstract: Miscommunication and ambiguity early in the valuation process can be frustrating and costly later. This article presents some issues business owners and attorneys should discuss with prospective valuators, including the company’s entity type, size and industry classification code, the appropriate standard of value for the purpose, and what type of report format will best suit their needs. The article notes that it’s best to summarize the assignment’s scope and establish an understanding of the appraiser’s duties and responsibilities in an engagement letter up front.

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