2016

Showing 673–688 of 722 results

  • Business valuations for SBA 7(a) loans: What’s required?

    January / February 2016
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 458

    Abstract: The Small Business Administration (SBA) 7(a) program offers guaranteed business loans at competitive terms. SBA regulations require an independent business valuation from a “qualified source” in connection with certain 7(a) loans. This brief article explains when a valuation is required and what an SBA valuation entails.

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  • Avoid costly disputes with a buy-sell agreement

    January / February 2016
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 563

    Abstract: A buy-sell agreement can help avoid disputes over ownership rights, control and the value of a company when an owner leaves the business. Whether the agreement is triggered voluntarily or involuntarily, owners need to protect their financial interests with an agreement that’s legally enforceable and comprehensive. This article points out that it’s important to define buyout terms, avoid ambiguous or outdated valuation formulas and specify the financial data to be used in a buy-sell agreement.

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  • Statistics and big data play a supporting role in litigation

    January / February 2016
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 577

    Abstract: Often, the sheer volume of documents, data and transactions involved in commercial litigation makes it difficult to establish causation, quantify losses or calculate damages. Analytical techniques such as statistical and big data analysis can make these tasks more manageable and cost effective. This article explains how computers can analyze extremely large data sets to reveal patterns, trends and associations. It uses a recent case to illustrate how big data analysis helped prove fraud was committed.

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  • Uncharted territory – Recovering lost profits for a new or unestablished business

    January / February 2016
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 831

    Abstract: Proving lost profits for a new or unestablished business with no earnings track record is a challenge. Regardless of whether a damaged business is established or unestablished, proving lost profits requires experts to predict the plaintiff’s future performance. This article looks at strategies experts use to estimate lost profits when historical performance isn’t an option, including considering management quality, industry and market statistics and benchmarks, and the performance of comparable companies. A sidebar discusses whether experts can rely on management projections.

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  • Tax Tips – Thinking about expatriation? Watch out for the “exit tax”

    January / February 2016
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 432

    Abstract: This issue’s “Tax Tips” offers tidbits on expatriation and the “exit tax,” how to undo a Roth IRA conversion, and the nontaxability of identity protection services for some individuals.

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  • Need to protect your assets? Consider a BDIT

    January / February 2016
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 762

    Abstract: A BDIT, also known as the “Beneficiary Defective Inheritor’s Trust,” is one of the most powerful estate tax and asset protection strategies available to taxpayers. Essentially, it’s a third-party settled trust designed to give the taxpayer control and beneficial enjoyment of the trust property. This article explains how a BDIT works and why it’s so important.

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  • The net investment income tax – Planning opportunities for small business owners

    January / February 2016
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 560

    Abstract: Those who own an interest in an S corporation, partnership or LLC should review the potential impact of the net investment income tax (NIIT). Why? Because there may be opportunities to reduce or even eliminate the tax. This article discusses how the tax works and offers some handy planning tips.

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  • Designing a tax-wise bonus plan

    January / February 2016
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 851

    Abstract: An annual bonus plan can help attract, retain and motivate employees. And if the plan is designed carefully, the taxpayer can deduct bonuses earned this year even if he or she doesn’t pay them until next year. This article explains certain rules, such as the 2½ month rule and the all-events test. A sidebar discusses when it may be beneficial to change one’s accounting method.

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  • How can I maximize escalation income?

    January / February 2016
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 426

    Abstract: Escalation income usually represents a significant portion of an office building’s revenue. That means owners should take time to ensure that they’re collecting as much of the income as possible. This article covers how to reduce billing errors, review and restructure leases, and keep an eye on capital amortizations.

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  • FHA developments could hit your bottom line

    January / February 2016
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 531

    Abstract: Recently, the U.S. Supreme Court issued a landmark decision in a case addressing the liability of housing providers under the Fair Housing Act. This article shows that, combined with some news out of HUD, the Court’s ruling has put real estate owners, developers and property management companies at greater risk of litigation over housing discrimination.

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  • The ins and outs of donating historic preservation easements

    January / February 2016
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 580

    Abstract: The term “preservation easement” is commonly used to describe a type of conservation easement that is a private, legal arrangement between a property owner and a qualified nonprofit organization or governmental agency for the protection of a historic property. But the IRS often challenges such donations, seeking how a charitable deduction is justified, or how to assign value on the underlying property. This article offers some answers.

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  • Eminent domain: Understanding the “larger parcel”

    January / February 2016
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 811

    Abstract: When the federal, state or local government acquires a portion of privately owned property under eminent domain, the property owner is typically entitled to “severance damages” for loss in the value of the larger parcel of property that wasn’t acquired, in addition to the value of the portion taken. This article covers the concept of the “larger parcel” and how that parcel is determined. A sidebar notes the distinction between a “larger parcel” and an “assemblage.”

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  • Even you may benefit from a reverse mortgage

    January / February 2016
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 537

    Abstract: Higher net worth individuals may be able to use a reverse mortgage for estate and tax planning. This article discusses reducing the value of a taxable estate by using reverse mortgage funds to make annual exclusion gifts, fund college savings plans or buy a life insurance policy.

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  • Managing finances following the death of a spouse

    January / February 2016
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 618

    Abstract: When a husband or wife dies, the surviving spouse usually feels overwhelmed by the many difficult challenges that lie ahead, including addressing financial matters. This article explains how surviving spouses should gather financial records, claim life insurance and employee benefits, and update accounts.

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  • Beyond bonds – Opportunities abound for income-oriented investors

    January / February 2016
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 729

    Abstract: Bonds aren’t the only option for those who rely on their investment portfolio for regular income. This article looks at alternatives to bonds, including dividend-paying stocks, preferred stock, senior loans and real estate investment trusts, weighing the benefits and risks of each.

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  • Making meaningful IRA contributions is easier than ever

    January / February 2016
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 807

    Abstract: This article encourages people who have dismissed traditional IRAs in the past to take a fresh look at them. It explains that income limits for deductibility and maximum annual contributions are more generous. The article also talks about the benefits of investing in Roth IRAs. A sidebar notes that, effective for IRA withdrawals taken in 2015, individuals can execute only one traditional IRA rollover in a 365-day period.

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