2016

Showing 1–16 of 722 results

  • How to estimate reasonable owners’ compensation

    November / December 2016
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 428

    Abstract: The issue of reasonable compensation often comes up in federal tax inquiries. But it may also be an issue in shareholder disputes and divorce cases. This article identifies factors to consider and reliable sources of comparable compensation data that valuation professionals consider when estimating reasonable owners’ compensation.

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  • Assessing fraud risks – Valuation professionals factor fraud into the valuation equation

    November / December 2016
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 624

    Abstract: When fraud strikes, it can have a major impact on a company’s value. An important part of the business valuation process is identifying potential fraud risks and gauging whether management has taken appropriate action to mitigate those risks. This article explains how valuation professionals conduct a fraud risk assessment that’s customized based on the subject company’s size and industry, as well as what to do when fraud risks materialize.

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  • PECO Logistics v. Walnut Investment Partners – Beware of valuation provisions

    November / December 2016
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 653

    Abstract: A recent Delaware case demonstrates how courts give substantial weight to valuation provisions in owners’ agreements, especially when the experts maintain their independence and follow the terms of these agreements. This article explains the importance of drafting agreements between owners that cover all the value-related bases. PECO Logistics v. Walnut Investment Partners, Del. Ch. C.A. No. 9978-CB, December 30, 2015.

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  • Valuation looks to the future, not the past

    November / December 2016
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 827

    Abstract: When one is valuing a business, historical results are only relevant to the extent that similar results are expected in the coming years. This article explains how business valuators handle major changes to a subject company’s internal and external market conditions, such as the U.S. Department of Labor’s (DOL’s) new overtime regulations. A sidebar highlights the perils of valuing a business based on oversimplified forecasts.

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  • Tax Tips – Proposed valuation regulations may have a big impact on estate planning

    November / December 2016
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 422

    Abstract: These brief tips cover how proposed regulations may affect estate planning; detail the alternative minimum tax “sweet spot”; and explain a safe harbor 401(k) plan.

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  • How incomplete nongrantor trusts can help avoid state income taxes

    November / December 2016
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 650

    Abstract: With the federal gift and estate tax exemption at $5.45 million for 2016, traditional estate planning may not be helpful for many people. Instead, those whose estates are below the exemption amount are shifting their focus to income tax reduction. High-income taxpayers — particularly those who live in high-income-tax states — may want to consider incomplete nongrantor trusts, which make it possible to reduce or even eliminate state taxes on trust income.

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  • Is it time to revisit the research credit?

    November / December 2016
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 602

    Abstract: Last year’s PATH Act made the research credit permanent and expanded its benefits to certain start-ups and other small businesses that were unable to take advantage of it in past years. This article highlights the research credit and its expansion under the PATH Act.

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  • Year-end tips for reducing NIIT

    November / December 2016
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 826

    Abstract: As 2016 winds down, one tax that advisors focus on is the net investment income tax (NIIT). This tax adds 3.8% to individual income tax rates. This article highlights several year-end planning strategies to consider that can reduce or eliminate the tax. A sidebar notes that a trustee might be able to reduce or eliminate NIIT by distributing a nongrantor trust’s income to its beneficiaries.

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  • Practical Perspectives: Key financial issues for you and your family – Retirees consider a qualified conservation contribution

    Year End 2016
    Newsletter: Trendlines

    Price: $225.00, Subscriber Price: $157.50

    Word count: 455

    Abstract: This issue’s “Practical Perspectives” introduces Edward and Virginia, recent retirees who maintain a vacation home in a densely wooded area abundant with wildlife. They contacted their CPA to ask about donating part of the land to charity to help teach younger generations about preserving nature and living sustainably. Their CPA explained that, indeed, owners of real property may be able to make a “qualified conservation contribution” for precisely that purpose.

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  • Moneylines: News briefs for businesses

    Year End 2016
    Newsletter: Trendlines

    Price: $225.00, Subscriber Price: $157.50

    Word count: 289

    Abstract: This issue’s “Moneylines” presents three timely items for business owners: 1) a warning of the rising risk of tax-related identity theft striking businesses, 2) survey results indicating that many small businesses are operating with dangerously low cash reserves, and 3) the increasing popularity of commercial unmanned aerial vehicles (popularly known as “drones”) and the existence of evolving FAA regulations.

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  • Overseas account holders may have to face FATCA

    Year End 2016
    Newsletter: Trendlines

    Price: $225.00, Subscriber Price: $157.50

    Word count: 685

    Abstract: Anyone who holds bank or other financial accounts outside of the United States should stay apprised of his or her tax-reporting responsibilities under the Foreign Account Tax Compliance Act (FATCA). This article explains which types of assets fall under FATCA; who may not have to report; and how severe the penalties are under the law.

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  • IRS tax audits – What every business owner should know

    Year End 2016
    Newsletter: Trendlines

    Price: $225.00, Subscriber Price: $157.50

    Word count: 1066

    Abstract: An IRS audit may not seem quite as big of a business risk as a natural disaster or an unstoppable competitor. But getting that fateful letter in the mail can still hurt morale, impede productivity and delay strategic objectives. This article talks about what can trigger an audit and discusses what business owners should be ready to do in response. A sidebar looks at impending new audit rules for partnerships.

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  • Are you ready for an emergency?

    November / December 2016
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 475

    Abstract: Property managers have a lot on their minds, just dealing with the daily minutiae that never seem to let up. But they also have to think about the bigger challenges that lurk out there — natural disasters, terrorism and other emergencies, such as the loss of heat in the dead of winter, a gas leak or flooding. This article examines some steps to take to minimize the fallout for both the property manager and tenants.

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  • All in the family – Transferring FLP or FLLC interests with operating losses

    November / December 2016
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 676

    Abstract: Some real estate investors hold properties in an FLP or FLLC. Many of these investors also likely transfer ownership interests to family members to “shift” income to family members in a lower tax bracket or to transfer wealth to the next generation. This article warns that shifting FLP or FLLC properties that are generating operating losses can cause tax-related pitfalls.

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  • Could the small taxpayer safe harbor work for you?

    November / December 2016
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 550

    Abstract: One tax accounting issue for property owners has been the proper treatment of expenditures related to tangible property improvements. Should they expense the cost, which provides a current deduction, or capitalize it, recovering the cost over time through depreciation? This article explains the eligibility requirements and applicability of the small taxpayer safe harbor.

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  • Passive activity self-rental rule applies to S corporations

    November / December 2016
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 824

    Abstract: People who own both property and a business have an obvious temptation to lease that property to the business. But they need to be careful — they risk triggering the self-rental rule and catching the eye of the IRS. This article reviews the rule, summarizes one couple’s creative attempt to get around it by using an S corporation to lease their property to their business, and discusses the resulting court case. A sidebar explains how “grouping” may allow one to avoid the negative tax repercussions of the self-rental rule.

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