955
Showing all 7 results
-
Strategies for maintaining — or growing — donations under the new tax law
Fall 2018
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 955
Abstract: When the economy improves, nonprofits typically find that donations also grow. But the latest economic swing comes on the heels of a sweeping new tax law that many fear will counter that effect. This article explains that the TCJA may disincentivize charitable giving for all but the wealthiest contributors. Even those donors may have less tax incentive to give, though, so nonprofits must adjust their strategies to maintain a reliable influx of dollars. A sidebar spotlights the appeal of microdonations.
-
When is a Daubert challenge justified? Court strikes testimony in patent case
July / August 2014
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 955
Abstract: The percentage of successful Daubert challenges to damages in patent cases might be small, but this article looks at one case in which the challenge was deemed appropriate because the patent expert’s reasonable royalty testimony was neither reliable nor tied to the facts. A sidebar discusses a case which demonstrated the limits of district courts’ “gatekeeper” role in admitting and evaluating the reliability of expert testimony.
-
The Sec. 166 deduction — What you need to know about business bad debts
Winter 2013
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 955
Abstract: When customers can’t pay up, it may be possible to deduct these bad debts under Internal Revenue Code (IRC) Section 166. But it’s important to understand what counts as partially or wholly worthless bad debt and how to claim the deduction. This article describes the different types of business bad debt and how the accounting method affects how it’s reported. But it’s better to avoid bad debt to begin with, so a sidebar offers three tips to improve collections.
-
How may we help you? — Defining a valuation assignment
Spring 2012
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 955
Abstract: Many business scenarios require an estimate of the company’s value. But without a ready market to trade private ownership interests, any estimate is still a matter of professional opinion — not fact. So it’s important to start every appraisal with a clear, concise definition of the assignment’s parameters. This article discusses issues to address before contacting an appraiser, and why it’s important to define a valuation’s specific purpose; a “recycled” valuation can be highly inappropriate. A sidebar looks at what’s involved in an attorney-appraiser relationship.
-
Splitting charitable remainder trusts in divorce – What are the tax consequences?
Fall 2009
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 955
Abstract: While the division of some marital assets in divorce can seem straightforward, questions have arisen about making a pro rata, 50-50 division of a charitable remainder trust (CRT) into two trusts for the spouses. In response, the IRS issued Revenue Ruling 2008-41, which addresses the tax consequences of such a division. Specifically, this article addresses excise taxes in regard to self-dealing, taxable expenditures, and asset transfers between private foundations, while a sidebar looks at whether a CRT can be divided into separate trusts for multiple — but nonmarried — income recipients without triggering adverse tax consequences.
-
Compensating the unique practice partner
Fall 2008
Newsletter: Law Firm Management
Price: $225.00, Subscriber Price: $157.50
Word count: 955
Abstract: Partner compensation can have a significant impact on the partnership. Based on perceived fairness or unfairness, it can be constructive, creating a happy partner alliance, or destructive, causing partnerships to all but crumble. This article offers insight into this unique aspect of firm management, including factors that make a practice unique and compensation options.
-
4 reasons to engage in some midyear tax planning
May / June 2008
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 955
Abstract: Although contractors tend to have plenty on their respective plates at any given moment, they shouldn’t let that fact keep them from engaging in some midyear tax planning. For starters, they’ll be making their lives easier come year end when they’ll really need to start thinking about taxes. But there are other reasons as well. This article offers four of them, including saving on equipment acquisitions and grabbing the still-available energy tax credit.