2010
Showing 65–80 of 657 results
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3 year end tax developments to consider
November / December 2010
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 436
Abstract: Tax law uncertainty has been making planning a challenge. This article looks at three developments that may require action before year end: Section 179 expensing, a retention credit offered under the Hiring Incentives to Restore Employment (HIRE) Act, and a potential individual income tax rate increase.
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Here’s to your health care plan – An overview of the Patient Protection and Affordable Care Act
November / December 2010
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 924
Abstract: The staggered implementation and sheer size of the new health care reform law, the Patient Protection and Affordable Care Act (PPACA), paired with the fact that the details of some provisions aren’t hammered out yet, have many business owners scratching their heads. This article discusses a few key provisions of the act that could affect construction companies, including “carrots and sticks” to encourage employer coverage, an Early Retiree Reinsurance Program, and changes to tax-related filings. A sidebar discusses coverage of dependent children.
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Tax Tips – Failure to maintain W-9s can cost your business – Deduct estate tax on inherited IRA – Don’t overlook reinvested dividends
November / December 2010
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 479
Abstract: This issue’s “Tax Tips” section discusses why failing to maintain W-9 forms can be costly for a business; points out the deductibility of estate taxes that can be attributed to assets from an inherited IRA; and shows why it’s important to track reinvested dividends to avoid paying tax on them twice.
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Is your 529 plan underwater?
November / December 2010
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 661
Abstract: A 529 plan continues to be one of the most powerful tools available for financing higher education costs. They offer generous contribution limits, creditor protection, minimal impact on financial aid eligibility and various gift and estate tax advantages. Like most investment vehicles, however, these plans aren’t immune to market risk, and many have experienced significant losses over the last couple of years. This article describes an often-overlooked strategy to consider if a 529 plan is “underwater” — that is, its current value is less than the amount contributed to it.
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A defective (but strong) trust – Transfer wealth with the power of an IDGT
November / December 2010
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 635
Abstract: Despite its name, the intentionally defective grantor trust (IDGT) can be a highly effective way of removing assets from one’s estate while minimizing estate taxes. This article explains the “defect” that allows trust assets to grow without being reduced by income taxes, and that allows further depletion of an estate and reduces the associated estate tax. But the IDGT is a complicated vehicle that must be carefully structured with the help of well-qualified advisors, or it may not pass IRS scrutiny.
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Available now – Your business may qualify for a health care tax credit
November / December 2010
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 1099
Abstract: Many of the changes inherent in the Patient Protection and Affordable Care Act (PPACA) don’t take effect for several years. But one significant tax break is available now: a tax credit designed to encourage small businesses to offer or maintain affordable health insurance for their employees. This article explains the details of this credit, and how to determine whether a particular business qualifies. A sidebar offers an example of the calculations for one fictitious company.
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Critique, refute and save with rebuttal reports
November / December 2010
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 356
Abstract: In some circumstances, a written rebuttal report can be an alternative to a full-blown written appraisal, reducing the time and cost of obtaining an expert’s valuation opinion. This brief article lists some of the reasons valuation experts issue rebuttal reports, including to critique another valuator’s report, to help the attorney draft cross-examination questions for deposition and trial, and to help settle differences outside of court.
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The nuts and bolts of impairment testing
November / December 2010
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 752
Abstract: In today’s tumultuous economy, many companies have been forced to report impairment losses in accordance with Generally Accepted Accounting Principles. This article explains how valuators test for impairment, briefly describing several Financial Accounting Standards Board (FASB) statements and their implications for reporting both tangible and intangible asset impairment. The article notes that impairment testing is designed to give investors, lenders and other stakeholders fair warning of impending financial troubles and other problems as well as to fairly state balance sheet values.
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The search for hidden income in divorce valuation
November / December 2010
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 678
Abstract: Divorcing spouses frequently engage valuation experts to help divide their assets, particularly when the marital estate includes a private business interest. Emotions run high in divorce, and missing income is sometimes a problem. Such a charge may be baseless, but to determine whether a claim that a business is hiding income is justified or without merit, valuation and forensic accounting expertise can be key. This article lists some techniques financial experts may use to unearth buried cash and estimate how much an owner may not be reporting. The article points out that, in divorce valuations, family court judges seem to prefer independent appraisal expertise and analysis.
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What’s “fair” in shareholder disputes?
November / December 2010
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 1090
Abstract: The term “fair value” has many meanings. In this article, the focus is on its meaning in the context of a shareholder dispute. The article discusses how fair value is defined in this context in terms of appraisal rights statutes and the Model Business Corporation Act (MBCA), promulgated by the American Bar Association. It goes on to explain how valuators estimate fair value and address valuation subtleties that arise in shareholder disputes. A brief sidebar notes the helpfulness of sound buy-sell agreements in reducing shareholder conflicts.
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Putting a value on human capital
November / December 2010
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 555
Abstract: Clients may not immediately think of employees as assets with a financial value, but human capital is a quantifiable — and critical — part of a business’s worth. Companies may need a professional valuator to quantify human capital for a variety of reasons, including litigation. This article discusses three different approaches to doing so.
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Rule 26 amendments – Extending greater work product protections
November / December 2010
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 743
Abstract: The first amendments since 1993 to the expert provisions of Federal Rules of Civil Procedure Rule 26 are scheduled to take effect Dec. 1, 2010. They were proposed largely in reaction to certain practices that critics argued reduced the effectiveness of expert work. This article explains how the new amendments extend work product protections to the discovery of testifying experts’ draft reports — with three critical exceptions.
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Authentication issues: Who creates ESI?
November / December 2010
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 647
Abstract: Like all evidence, electronically stored information (ESI) must be authenticated before a court will admit it as evidence, and one of the threshold steps is establishing its owner/creator. Because electronic documents are often passed around to others for revision, it can be difficult to pin down ESI authorship. This article summarizes an industry group’s research that could help attorneys determine whether a piece of ESI will be acceptable in court.
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New report highlights the importance of antifraud controls
November / December 2010
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 773
Abstract: Employee fraud is one of the most significant threats to profitability — and the recently released report from the Association of Certified Fraud Examiners reinforces the severity of the threat. This article looks at some of the report’s findings regarding effective antifraud controls. A sidebar explains why one of the most effective antifraud tools is the surprise audit.
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Newsbits – Dos and don’ts of setting prices
Fall 2010
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 406
Abstract: This issue’s “Newsbits” discusses the dos and don’ts of setting prices for products; how cash-strapped state and local governments are considering rescinding tax breaks for nonprofits and increasing fees; and IRS guidance to make it easier for tax-exempt organizations to find out if they qualify for the new health care tax credit.
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Internal controls: Is it time for a checkup?
Fall 2010
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 595
Abstract: Many nonprofits might have cut staff during the recent recession — and that means fewer people to “mind the store.” As the economy continues to mend, now is a good time to inspect the condition of the internal controls that safeguard an organization’s finances. This article looks at how to ensure strong internal controls, while a sidebar emphasizes that an annual audit shouldn’t be relied on, in and of itself, to detect fraud.