2012
Showing 1–16 of 717 results
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Restructuring your debt — Construction companies can keep it together
May / June 2012
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 1009
Abstract: Some construction companies have gone under these past few years, while others have lost substantial business or taken on heavy debts. But, for those in the latter category, there are ways to keep it together. This article explains the difference between “canceled” debt and “charged off” or “written off” debt and how to stretch out payments via cancellation of debt (COD) income. It also explores swapping debt for equity and explains how to work with creditors. A sidebar discusses why, for many contractors, finding a way to restructure debt is preferable to declaring bankruptcy. Recommended Article
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Liquidation value may be more relevant in a troubled economy
November / December 2012
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 1024
Abstract: Most appraisal assignments call for going-concern value — that is, the value of a business as if it will continue to operate profitably into perpetuity. But in a troubled economy, going-concern value might not be as relevant as liquidation value — especially if a business is unprofitable and is having trouble paying off its debt. This article defines liquidation value and explains how valuators can help assess whether it’s relevant, in light of the company’s situation. A sidebar discusses the differences between a forced liquidation and an orderly one. Recommended Article
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Is exporting right for your company? – Recommended Article
Spring 2012
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 847
Abstract: The International Trade Administration estimates that less than 1% of 30 million U.S. companies export their goods worldwide, with small businesses making up more than 70% of U.S. exporters. This means most companies are missing out on a bevy of customers. But there are several issues to consider before deciding to export. This article looks at the importance of studying particular markets, choosing a method of exporting, developing contacts and determining tariffs. A sidebar lists six questions to ask before making the decision. Recommended Article
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The power of mentoring — Unite business plan with succession plan
February / March 2012
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 753
Abstract: The owners of many companies launch their enterprises with a business plan — a written document outlining the company’s strategic objectives and practical means of accomplishing them. Likewise, many owners leave their businesses via a succession plan, a written document outlining how the company’s ownership should transition. Often, however, these two documents never cross paths, much less join toward a common goal. This article shows how effective mentoring can unite a succession plan with a business plan to great effect.
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Nasty numbers — 8 red flags to watch out for in your financial statements
January / February 2012
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 1056
Abstract: Financial statements show not only where a construction company is financially, but also where it’s going. Contractors who work with their financial advisors to analyze their statements can often catch problems early on — before they turn into bigger issues. This article lists eight red flags contractors should look out for when reading their next statement, including declining equipment value, significant liability changes, and an increasing ratio of general and administrative expenses to profits. A sidebar offers a glossary of several key financial statement terms. Recommended Article
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Make sure your expert is really an expert — Passing the Daubert test
September / October 2012
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 758
Abstract: Courts increasingly hold expert witnesses to a higher standard — considering, among other things, the expert’s education, experience and credentials. An expert who fails the court’s admissibility standards may be completely or partially excluded from testifying — putting the party that’s retained the expert at a significant disadvantage. This article explains the Daubert test: guidelines for admitting expert witnesses that attorneys need to be familiar with when using a valuator in a legal context. Recommended Article
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Filing options for your final Form 1040
December 2012
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 627
Abstract: A major decision for married individuals concerns whether to file a joint return for the year of death. The answer may depend on whether or not the surviving spouse remarries during the year. This article describes some of the advantages and disadvantages for joint filers to consider when filing that final return.
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Save taxes using a partial annuity exchange
December 2012
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 408
Abstract: Initially, nonannuity payments (distributions received before the annuity starting date) generally consist entirely of taxable income until all of the annuity contract’s earnings have been distributed. Subsequent payments are considered to be a nontaxable return of basis. Because of this issue, when an annuity owner must take a nonannuity distribution, the tax impact can be onerous. But, as this article explains, Internal Revenue Code Section 1035 can, in some cases, provide a federal tax-free mechanism to exchange one annuity contract for another annuity contract.
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Home sale gain exclusion restrictions for second homes
December 2012
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 558
Abstract: Many taxpayers bought a second home, such as a vacation home, with the intention of later converting the second home into their principal residence. Under pre-2008 Housing Act law, those taxpayers could have excluded up to $250,000 ($500,000 for certain joint filers) upon a later sale of that former vacation home as long as the ownership and use tests for the exclusion were satisfied. However, the Housing Act changed the method for recognizing post-2008 gain on the sale of a principal residence formerly used as a vacation or second home. This article offers a couple of examples of how it works.
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Maximizing the deduction for start-up expenses
December 2012
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 245
Abstract: Individuals starting a new business or acquiring the assets of an existing business often incur start-up expenses, which can be considerable, in the investigation and acquisition phase before actual business operations begin. This article explains the circumstances in which those expenses can be deducted.
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News for Nonprofits — Board members get low scores in fundraising — “Innovations in philanthropy” summit brings leaders to capital
Year End 2012
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 476
Abstract: This issue’s “News for Nonprofits” reports on a survey showing that board members who may be personally generous are wallflowers when it comes to asking for donations. It also discusses a couple of ideas presented at a recent “innovations in philanthropy” summit.
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Tips for contacting your state legislators
Year End 2012
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 392
Abstract: Many nonprofits nationwide continue to be plagued by state budget cuts. Nonprofits may want to petition their legislators for a break, but do they know what to say to keep that grant money coming in or to get that state contract renewed? This article offers four tips for nonprofit executives to follow when approaching their legislators.
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For-profit subsidiaries – Create your own funding source
Year End 2012
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 899
Abstract: To be less dependent on others for their survival, nonprofits could consider forming their own for-profit subsidiary. Avoiding unrelated business income is the top reason why not-for-profits create a for-profit enterprise — but such enterprises can also offer greater flexibility on issues such as compensation and access to financing. Yet, as this article explains, establishing a separate entity has its own costs and complexities, such as management, personnel, tax, audit and other requirements.
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Going for the gold – You can’t afford not to pursue planned gifts
Year End 2012
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 1029
Abstract: Research suggests that the average planned gift in the United States falls between $35,000 and $70,000 — and with the baby boomer generation moving into their retirement years, that number may grow. Yet many nonprofits, especially small and medium-size organizations, lack formal planned giving programs. This article discusses the benefits of such programs and specifically examines bequests, charitable gift annuities and charitable remainder trusts. But there are some potential pitfalls of planned giving programs, and a sidebar shows how to avoid them.
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Ask the Advisor – Q. How fast is too fast when selling a company?
Year End 2012
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 477
Abstract: There’s nothing more frustrating for business sellers than a deal that’s bogged down in due diligence or negotiations. In many cases, the faster a transaction is completed the better. That said, sellers need to be cautious when a deal seems to be moving too quickly. This column lists some of the warning signs to look out for.
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Express ride — Tuck-in mergers take a direct route to integration
Year End 2012
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 616
Abstract: One of the most efficient types of mergers is the “tuck-in” or “bolt-on” acquisition. In these types of transactions, a buyer purchases a business that provides a core competency at a relatively low cost and quickly integrates it into an existing or new division. This article outlines the potential advantages these deals offer for business sellers, but also notes that they can require tough adjustments — particularly for entrepreneurial business owners who are accustomed to independence.