2014
Showing 81–96 of 740 results
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Year end tax planning – 3 hot issues for businesses in 2014
October / November 2014
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 1059
Abstract: When it comes to tax planning for businesses, every year end may seem to have common threads. But each year end also has a few hot issues all its own. This article looks at three for 2014: payroll tax management, property and asset repairs, and mergers and acquisitions. A sidebar reminds employers that they will need to withhold the additional 0.9% Medicare tax on the excess earnings of some highly compensated employees.
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Ask the Advisor – Is a bridge loan right for me?
November / December 2014
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 402
Abstract: As the real estate market rebounds, bridge loans can provide an interim financing option for investors and developers until they’re able to secure long-term financing. While such loans provide several benefits, they also come with some disadvantages worth weighing before jumping into the loan. This article discusses the ins and outs of bridge loans.
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Smart investors look beyond NOI
November / December 2014
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 653
Abstract: Seasoned real estate moguls understand the need to get the best deal. Many investors start with a simple calculation of a property’s net operating income (NOI). NOI is simply the rental income of a property after operating expenses. The problem: This valuation tool isn’t always what it’s cracked up to be. This article takes a look at the ins and outs of NOI.
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Ordinary income vs. capital gain – How to treat real estate sale proceeds
November / December 2014
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 582
Abstract: When the owner of real estate sells a property, he or she typically prefers that the proceeds be treated as a capital gain rather than ordinary income for tax purposes, thus meaning the real estate was investment property. But what if the owner originally purchased the property for development and subsequently treated it as investment property? This article discusses a recent ruling from a federal district court in California that illustrates the undesirable tax consequences an owner can face when he or she changes plans.
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How a trust qualified for an exception to PAL rules
November / December 2014
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 843
Abstract: In a favorable decision for trusts that hold real estate assets, the U.S. Tax Court has held that such a trust qualified for the real estate professional exception and was therefore exempt from the limitations on passive activity losses (PALs). The court’s holding also means the trust can avoid the new 3.8% net investment income tax (NIIT) that applies to passive activity income. This article discusses how the Tax Court held that the activities of the trustee employees should be considered, noting that trustees aren’t relieved of their duties of loyalty to beneficiaries just because they conduct activities through a corporation wholly owned by the trust. A sidebar explains why two trustees’ minority interests didn’t undermine the trust’s material participation in the real estate operations.
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Are tax liabilities dischargeable in bankruptcy?
November / December 2014
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 298
Abstract: When “Scott” and “Wendy” filed for bankruptcy, they were surprised to learn that certain tax liabilities can be discharged in bankruptcy. This article explains the differences between “nondischargeable” and “dischargeable” tax liabilities and provides a list of requirements for a tax liability to be dischargeable.
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Term vs. perm – Demystifying life insurance choices
November / December 2014
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 670
Abstract: Life insurance can be a vital asset in planning for a family’s financial well being, but determining which type of policy better suits a specific situation can be challenging. There’s no one-size-fits-all answer, because different products fulfill different needs. This article details two types of life insurance policies: a term policy and a permanent policy.
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Smoothing the ups and downs – Help protect your portfolio against market volatility
November / December 2014
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 672
Abstract: Financial advisors warn inexperienced investors of the possibility of stock market volatility, yet when the going gets rough, some react irrationally and begin selling when it isn’t warranted. This article explains how seasoned investors use such tools as the Volatility Index (VIX) to better understand risk and provides strategies designed to lessen the effects of volatility on an investment portfolio.
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Keep more of your investment earnings
November / December 2014
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 822
Abstract: An investment’s performance is only as good as its after-tax return. That’s why tax efficiency is important to an overall portfolio strategy. This article details two variables that can affect tax liability and offers guidelines that can help in the management of a portfolio’s overall tax burden.
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News for Nonprofits – Shorter application form for tax-exempt status now available
October / November 2014
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 413
Abstract: In this issue, “News for Nonprofits” discusses a new, shorter application form for nonprofits seeking 501(c)(3) status. It looks at how giving circles are drawing donations from minorities and offers four ideas for invigorating a blog. It also notes a study that provides 12 suggestions to enable governmental bodies to better correct problems reported in contracting agreements with nonprofits.
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Pick the right topic for your board retreat
October / November 2014
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 269
Abstract: For those nonprofits trying to come up with a topic for this year’s retreat, this article gives five suggestions for a subject likely to prompt meaningful discussion. They include reaching a younger donor base, program evaluation and employee morale.
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A window to your world – Your annual report is a mighty communications tool
October / November 2014
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 651
Abstract: The annual report is an organization’s No. 1 communications tool. What other vehicle has the potential to favorably impress new and prospective donors, volunteers, community partners, sponsors, board members, lending institutions, clients — and the media? But putting together an effective report is no slam dunk. It starts with the basic elements, such as an independent auditor’s report or a statement of cash flows. This article offers suggestions for adding creativity to the descriptive section of the report.
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Capital campaigns – Preparing for battle
October / November 2014
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 1138
Abstract: It’s no surprise that a massive effort to raise money for a new building, costly equipment or an endowment is called a “campaign.” Like a succession of military attacks designed to produce a particular result, a capital campaign is a series of efforts aimed at a specific end. And, like a wartime campaign, a capital campaign calls for strategic preparation and skillful execution. This article discusses the steps involved throughout an effort that may take several years. A sidebar looks at metrics that can be used to gauge a capital campaign’s progress.
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Ask the Advisor – Q. Do I need a fairness opinion for my M&A deal?
October / November 2014
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 415
Abstract: This issue’s “Ask the Advisor” column looks at fairness opinions. In the right circumstances, they can enhance a deal’s appeal by reassuring stakeholders that the transaction’s terms appear to be fair from the perspective of a “neutral” third party. But there are also situations in which obtaining a fairness opinion isn’t necessary.
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Intellectual property: Get what you’re paying for
October / November 2014
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 666
Abstract: Intellectual property (IP) plays a significant role in the value of many businesses, yet selling companies aren’t always careful to ensure that they actually own their patents, copyrights, trademarks and trade secrets or that licenses are transferable to a new owner. This article explains how business buyers should thoroughly vet their targets’ IP assets and make sure the purchase includes clear title to everything.
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Taking data privacy seriously – If you don’t, your buyer certainly will
October / November 2014
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 831
Abstract: Companies that aren’t fully up to date and compliant with data privacy regulations can hit major hurdles during the M&A due diligence process, adversely affecting the sale price. This article describes some of these regulations, while a sidebar lists “personal information” that, if breached, can result in fines or lawsuits.