980
Showing all 7 results
-
Retirement planning – Is a QCD right for you?
August / September 2023
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 980
Abstract: Those 70½ years old or older may benefit tax-wise by transferring qualified charitable distributions (QCDs) directly from their IRAs to qualified charitable organizations. This article points out that a QCD counts as a required minimum distribution (RMD) for tax purposes without resulting in tax liability. The article looks at the ins and outs of using QCDs, while a sidebar offers a detailed list of the new QCD rule changes under SECURE Act 2.0.
-
Kars 4 Kids Inc. v. America Can! Cars for Kids – Do you know the difference between lost profits and disgorgement?
September / October 2022
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 980
Abstract: A recent trademark infringement case involving competing not-for-profit organizations addresses several interesting issues regarding plaintiffs’ remedies and the calculation of damages. This article summarizes this case and discusses the importance of supporting infringement claims with a comprehensive analysis of the case facts. A sidebar highlights the importance of factoring current market conditions into lost profits calculations and other financial analyses. Kars 4 Kids Inc. v. America Can! Cars for Kids, 8 F.4th 209 (3rd Cir. 2021). Kars 4 Kids Inc. v. America Can! Cars for Kids, Nos. 3:14-cv-7770 and 3:16-cv-4232 (D.N.J. May 9, 2019). Kars 4 Kids Inc. v. America Can! Cars for Kids, Nos. 3:14-cv-7770 and 3:16-cv-4232 (D.N.J. April 1, 2020).
-
Kars 4 Kids Inc. v. America Can! Cars for Kids – Do you know the difference between lost profits and disgorgement?
September / October 2022
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 980
Abstract: A recent trademark infringement case involving competing not-for-profit organizations addresses several interesting issues regarding plaintiffs’ remedies and the calculation of damages. This article summarizes this case and discusses the importance of supporting infringement claims with a comprehensive analysis of the case facts. A sidebar highlights the importance of factoring current market conditions into lost profits calculations and other financial analyses. Kars 4 Kids Inc. v. America Can! Cars for Kids, 8 F.4th 209 (3rd Cir. 2021). Kars 4 Kids Inc. v. America Can! Cars for Kids, Nos. 3:14-cv-7770 and 3:16-cv-4232 (D.N.J. May 9, 2019). Kars 4 Kids Inc. v. America Can! Cars for Kids, Nos. 3:14-cv-7770 and 3:16-cv-4232 (D.N.J. April 1, 2020).
-
Deciding when to start receiving Social Security benefits
November 2013
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 980
Abstract: As one approaches retirement age, it’s necessary to decide whether to begin taking reduced Social Security benefits early or wait until the full benefit retirement age (FBRA), or even later. This article lists those factors that may favor receiving the benefits early vs. those that may indicate it’s better to wait until the FBRA or even later.
-
Are we there yet? A view from the road to international accounting standards
April / May 2011
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 980
Abstract: As the journey to International Financial Reporting Standards (IFRS) continues, the SEC is plotting the best route. Although the destination is clear — a single set of high-quality, globally accepted accounting standards — questions still remain about how to get there. This article summarizes progress thus far, including the SEC’s consideration of six factors in determining whether, when, and how the transition should take place. It also reviews some of the outstanding issues, such as funding and regulatory impact. A sidebar discusses how financial accounting standards boards are working to converge U.S. GAAP and IFRS.
-
Baby, it’s cold outside – Tap into your frozen cash stash
Winter 2009
Newsletter: Auto Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 980
Abstract: Every dealership experiences cash flow problems from time to time. But right now shortfalls seem the norm, rather than the exception. Stricter credit policies and frozen lines of credit are forcing dealers to look beyond traditional bank loans to make up the difference. Here are some ideas to alleviate the cash crunch.
-
Qualified plan loans – What you don’t know can hurt you
February / March 2008
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 980
Abstract: Among the risks of offering workers a “qualified” retirement plan (one that follows certain rules to qualify for beneficial tax treatment), such as a 401(k), is that the arrangement may allow participants to take loans from their accounts. Although employees often appreciate this feature, taking out a qualified plan loan can get workers into trouble — and hurt their companies as a whole. This article gives an overview of how qualified plan loans work for employers who may not be fully aware of all the risks involved. (Updated: 8/28/12)