2014
Showing 65–80 of 740 results
-
Minority shareholder disputes – Don’t always count on stock-purchase agreements
November / December 2014
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 420
Abstract: Business owners enter into stock-purchase agreements to facilitate buyouts upon certain triggering events, such as a shareholder’s death or divorce. But a recent Minnesota Court of Appeals case shows how courts sometimes disregard these agreements, leaving minority and controlling shareholders vulnerable to court-ordered buyouts. This article points out how valuators can help ascertain whether the appraisal provisions of a stock-purchase agreement remain relevant and provide updated appraisals when needed.
-
Mapping out standards of value – Business valuations can go in 4 directions
November / December 2014
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 699
Abstract: Before starting any appraisal assignment, it’s imperative to map out the appropriate “standard of value” to ensure that everyone arrives at the same point. If not, the parties are likely to end up off course or in need of backtracking. This article discusses various standards of value — fair market value, strategic value and fair value — and when each standard may apply.
-
5 questions to gauge valuation expertise
November / December 2014
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 628
Abstract: Specializing in the business valuation discipline requires years of training and experience. Generalists who merely dabble in business valuations are unlikely to withstand IRS scrutiny or cross-examination by opposing counsel if the appraisal winds up in court. This article poses five preliminary questions to help differentiate specialists from generalists in the business valuation realm.
-
M&A deal skyrocket: Ways to operate sale-ready
November / December 2014
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 879
Abstract: There’s been a surge of mergers and acquisitions in 2014 — and the outlook remains strong into 2015. This article discusses some recent M&A trends, hot sectors and ways for businesses to operate sale-ready to fetch top dollar in the marketplace. A sidebar suggests strategic acquisitions as a way for businesses to grow and overcome weaknesses more quickly than building in-house capabilities.
-
Estate Planning Pitfall – Watch out for IRA traps
October / November 2014
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 311
Abstract: An IRA can be a valuable estate planning tool, offering tax-deferred growth (tax-free in the case of a Roth IRA) and asset protection. But two recent developments create traps for the unwary: the “one-rollover-per-year” rule and an inherited IRA’s exposure to creditors in the event of bankruptcy. This article looks at the details of each.
-
Good intentions – Don’t let asset transfers run afoul of the law
October / November 2014
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 632
Abstract: With the current estate tax regime of a high gift and estate tax exemption amount and low estate tax rates, transferring wealth is becoming the focus of estate planning rather than reducing estate tax liability. And with asset values still relatively low, it’s an ideal time to transfer wealth to loved ones. But it’s important to be familiar with fraudulent transfer laws. Simply put, a creditor can challenge gifts, trusts and retitled property as fraudulent transfers. This article discusses not only actual fraud, but “constructive” (unintended) fraud, and how to guard against creditor challenges.
-
Now’s the time for a charitable lead trust
October / November 2014
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 671
Abstract: Affluent families who wish to give to charity while minimizing gift and estate taxes should consider a charitable lead trust (CLT). These trusts are most effective in a low-interest-rate environment, so conditions for taking advantage of a CLT currently are favorable. This article examines how a CLT works and the two types of CLTs: a charitable lead annuity trust (CLAT) and a charitable lead unitrust (CLUT).
-
The Crummey trust: Still relevant after all these years
October / November 2014
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 858
Abstract: Traditionally, trusts used in estate planning contain “Crummey” withdrawal powers to ensure that contributions qualify for the annual gift tax exclusion. Now that the gift and estate tax exemption has reached a higher level, fewer people have to worry about gift and estate taxes. Nevertheless, there are still important reasons to make annual exclusion gifts, and, by converting a future interest into a present interest, a Crummey withdrawal power can allow trust assets to be eligible for the exclusion. This article discusses the details, while a sidebar explains that it’s important to avoid granting withdrawal rights that are too large in relation to the size of the trust.
-
COMPLIANCE ALERT – Upcoming compliance deadlines:
October / November 2014
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 80
Abstract: This feature lists a few key tax reporting deadlines for the year’s final quarter.
-
DOL sets 2015 regulatory agenda
October / November 2014
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 336
Abstract: Each year, the Department of Labor (DOL) sets an agenda for the year ahead. 2015 looks to be a busy year. This brief article highlights some of the DOL’s 2015 agenda.
-
Are your 401(k) plan administrative fees allocated equally?
October / November 2014
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 566
Abstract: Generally, some 401(k) plan participants shouldn’t bear a higher proportion of a qualified retirement plan’s administrative costs than other participants because of their investment choices. Yet that’s the reality for many participants. This article notes that the numbers can be significant and discusses what to do to equitably allocate fees.
-
ESOPs facing tougher scrutiny by regulators and courts
October / November 2014
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 744
Abstract: Employee Stock Ownership Plan (ESOP) fiduciaries are facing closer scrutiny by the Department of Labor (DOL), while federal courts, including the U.S. Supreme Court, are weighing in on ESOP cases. This article reminds ESOP sponsors to take a fresh look at how their ESOPs are structured and overseen by fiduciaries.
-
Target date funds and fiduciary duty – Examine your TDFs’ glide paths to ensure suitability
October / November 2014
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 928
Abstract: Retirement plan fiduciaries generally are absolved from liability with respect to plan participants’ selection of investments in plans that offer multiple investment choices with various levels of risk. This includes target date funds (TDFs). Fiduciaries’ duties with respect to TDFs were fine-tuned under the Pension Protection Act. This article discusses TDF basics and why fiduciaries must still act prudently in selecting them. A sidebar cites a study showing that a disappointingly high number of plan participants – especially among baby boomers – are not managing their accounts, either by themselves or through third parties.
-
Practical Perspectives: Key financial issues for you and your family – Coping with a perhaps inevitable AMT hit
October / November 2014
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 451
Abstract: “Catherine” always meets with her tax advisor in the fall. And, just about every year, she appears to be on the brink of having to pay the alternative minimum tax (AMT) rather than the regular tax. But “this year,” her advisor says, “it’s finally going to happen.” This issue’s “Practical Perspectives” discusses several of the many items that can trigger the AMT, along with ways to cope.
-
Moneylines: News briefs for businesses
October / November 2014
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 295
Abstract: In this issue’s “Moneylines,” we warn employers not to forgo a formal health care insurance plan and then point employees to a Health Insurance Marketplace and reimburse them for premiums paid there — this approach violates the Affordable Care Act. We also discuss a survey indicating which states are the most business-friendly — and unfriendly — and we look at a report that shows why defined-contribution plans are good for the economy.
-
Stay on guard against credit/debit card fraud
October / November 2014
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 686
Abstract: Credit or debit card fraud is no longer the domain of the careless. Recent high-profile data breaches have made this crystal clear. Even if a company guards its cards as carefully as possible, a hacker could swerve around it and drive right through a firewall to get its sensitive data. This article describes how victims can handle breaches so as to minimize losses, and how to reduce the threat of such losses in the first place.