2016
Showing 705–720 of 722 results
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BIG time – Calculating the discount for imbedded capital gains on C corporations
January / February 2016
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 411
Abstract: In recent years, courts have increasingly allowed experts to apply a discount for the tax liability related to built-in gains (BIGs) when determining a C corporation’s value for tax purposes. Yet some dispute remains regarding how to properly calculate the BIG discount. This article discusses the “Dollar-for-dollar” vs. “Present value” issue.
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Hunting for misplaced “goods” – Fraud experts can help recover lost items
January / February 2016
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 629
Abstract: One of the most difficult administrative tasks for retailers, manufacturers and contractors is keeping tabs on their inventory. New items are purchased from suppliers, items are sold to customers, obsolete and damaged items are written off, and markdowns periodically occur. Tracking work-in-progress inventory, if applicable, only adds to the complexity. This article explains how a fraud expert monitors inventory and exposes any irregularities — and may advise hiring an outside inventory firm to perform the count and value the inventory.
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A strategic undervaluation can come back to bite you
January / February 2016
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 616
Abstract: Reusing discounted financial projections prepared for transfer tax purposes can backfire in a shareholder dispute. A recent opinion from the Delaware Court of Chancery shows the importance of allowing valuators to arrive at their own independent conclusions. This article discusses the case, in which a corporation mounted an unsuccessful defense against a valuation challenge.
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Costly business – Shareholder damages in securities litigation
January / February 2016
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 836
Abstract: Securities litigation can be costly to public companies, especially when the shareholders band together in class actions to accuse companies and their boards of directors of inflating stock prices through material misrepresentations or omissions. Calculating damages in securities fraud cases can be quite complicated and even vulnerable to attack by opposing parties. This article explains why a shareholder must evaluate the options and a financial expert must establish loss causation. A sidebar notes that, when computing shareholder damages in securities litigation, financial experts often use models that rely on event studies.
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Tax calendar
Winter 2016
Newsletter: Business Matters
Price: $225.00, Subscriber Price: $157.50
Word count: 507
Abstract: This article provides a list of important tax deadlines for the first quarter of 2016.
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Consolidate accounts and simplify your financial life
Winter 2016
Newsletter: Business Matters
Price: $225.00, Subscriber Price: $157.50
Word count: 188
Abstract: Many people accumulate multiple bank, investment and other financial accounts over the years. Managing this myriad of money-related data entails much time and energy, making personal financial management all the more difficult. This brief article explains why consolidating accounts is beneficial and offers some tips on doing so.
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Hoping to grow your business? Start with the financing
Winter 2016
Newsletter: Business Matters
Price: $225.00, Subscriber Price: $157.50
Word count: 383
Abstract: Many businesses draft strategic growth plans that discuss in detail the new products or services they intend to offer, and the new markets they hope to conquer. But a strategic plan that neglects to specify the funding for these initiatives is likely doomed to fail. This article discusses some of the issues involved in using equity and debt to finance business growth.
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How you can help prevent tax-related identity theft
Winter 2016
Newsletter: Business Matters
Price: $225.00, Subscriber Price: $157.50
Word count: 362
Abstract: Tax preparation software, e-filing and increased availability of personal data have made tax-related identity theft increasingly easy to perpetrate. This article reveals how tax-identity thieves carry out their crimes and discusses a new IRS program intended to fight back.
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Road rules: Deducting business travel expenses
Winter 2016
Newsletter: Business Matters
Price: $225.00, Subscriber Price: $157.50
Word count: 534
Abstract: Those who travel for business want to ensure that the expenses they incur while doing so are tax deductible. IRS rules are strict, and improperly substantiated deductions can be costly. This article explains the “away from home” rule, which expenses may qualify for a deduction and how an employer-offered accountable plan generally works.
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Married filers, the choice is yours
February 2016
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 206
Abstract: For married couples, there’s no harm in at least considering whether to file joint or separate tax returns every year. This brief article notes potential advantages of filing jointly, but also describes circumstances under which filing separately may be the better option.
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Why flip real estate when you can exchange it?
February 2016
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 399
Abstract: Those who own real estate for investment purposes may focus on flipping it when an adequate gain has been reached. But there’s another option: exchanging it under Section 1031 of the Internal Revenue Code. This article explains how such “like-kind” exchanges work, warning also of the complex rules and potential risks.
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Reacquainting yourself with the Roth IRA
February 2016
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 478
Abstract: When looking into retirement planning, many people read about Roth IRAs. But the timing isn’t always right to take on one of these arrangements. This article recommends getting reacquainted with the Roth IRA — including its concept, contribution limits and conversion rules.
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Good eats, tax breaks: Deducting employee meal costs
February 2016
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 546
Abstract: One thing about human resources — they need to eat. Just about every employer encounters situations in which it needs to provide meals to its employees. This article discusses the latest tax rules for deducting these costs. A sidebar looks at the advantages and tax impact of establishing an employee cafeteria.
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Tax calendar
January 2016
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 507
Abstract: This article provides a list of important tax deadlines for the first quarter of 2016.
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Consolidate accounts and simplify your financial life
January 2016
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 188
Abstract: Many people accumulate multiple bank, investment and other financial accounts over the years. Managing this myriad of money-related data entails much time and energy, making personal financial management all the more difficult. This brief article explains why consolidating accounts is beneficial and offers some tips on doing so.
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Hoping to grow your business? Start with the financing
January 2016
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 383
Abstract: Many businesses draft strategic growth plans that discuss in detail the new products or services they intend to offer, and the new markets they hope to conquer. But a strategic plan that neglects to specify the funding for these initiatives is likely doomed to fail. This article discusses some of the issues involved in using equity and debt to finance business growth.