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Estate planning in a digital world
July / August 2023
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 907
Abstract: Today, virtually everyone owns (or licenses) digital assets, from email and social media accounts to digital photos and videos to online banking and brokerage accounts. Unlike traditional, physical assets, digital assets leave little or no “paper trail.” Unless one’s estate plan specifically provides for them, it may be difficult for loved ones to access these assets — or even know that they exist. This article provides steps to take to ensure that digital assets are known and accounted for properly in an estate plan. A sidebar explains the ins and outs of drafting a digital asset protection trust.
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Real estate ownership – The ins and outs of CAP rate for contractors
Spring 2021
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 907
Abstract: Many contractors build and build but never get to the easy part of construction: owning that well-built piece of property and collecting rent. Commercial rental properties with established tenants tend to be more stable investments than residential rental properties. This article examines how to use capitalization rates to establish commercial owner-lessor profitability for a purchasing decision. A sidebar suggests ways to get started on buying such properties.
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Real estate ownership – The ins and outs of CAP rate for contractors
March / April 2021
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 907
Abstract: Many contractors build and build but never get to the easy part of construction: owning that well-built piece of property and collecting rent. Commercial rental properties with established tenants tend to be more stable investments than residential rental properties. This article examines how to use capitalization rates to establish commercial owner-lessor profitability for a purchasing decision. A sidebar suggests ways to get started on buying such properties.
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Now’s the time to review your internal controls
Fall 2020
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 907
Abstract: The COVID-19 pandemic has had a dramatic impact on the way banks and other organizations do business. Some banks have closed branches — and many are operating with reduced staff or relying more heavily on remote workers. These conditions create internal control challenges. This article suggests that it’s a good idea for banks to review their internal control policies and procedures and consider strategies for making them more efficient and effective. A sidebar offers some cybersecurity tips for remote workers.
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Consider a different route – 4 accounting alternatives that may reduce financial reporting costs
Summer 2017
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 907
Abstract: Many privately held construction companies prepare audited financial statements that comply with Generally Accepted Accounting Principles (GAAP). But, for some contractors, the limited value of doing so is undercut by the additional cost and complexity. This article describes four alternatives that construction businesses may use to ease the GAAP compliance burden. A sidebar looks at good questions to ask during an accounting method review.
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The up-front work matters – Due diligence is essential in any merger or acquisition
Winter 2008
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 907
Abstract: Mergers and acquisitions have become a way of life in manufacturing, but their success depends on due diligence early in the acquisition process. Whether a buyer or seller, think of due diligence as a protective business strategy. This article explains what aspects of a company to scrutinize. (Updated: 3/20/12)