2016
Showing 81–96 of 722 results
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Follow the money: How lifestyle analysis reveals the truth
November / December 2016
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 866
Abstract: One of the most effective weapons in a forensic accountant’s arsenal is lifestyle analysis. This article talks about how experts seeking hidden assets and income sources conduct such analysis. It discusses several techniques, including the bank deposits, expenditures and asset methods. A sidebar illustrates how tax returns can be used as an investigative tool.
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Unlocking the key person discount
November / December 2016
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 400
Abstract: Businesses of all sizes sometimes rely heavily on one or two key employees. Valuations of such companies may include a key person discount, and courts have allowed them in certain cases. This article discusses what a key person discount is and some of the factors valuators consider in estimating it, including the key person’s responsibilities, the degree of dependence on the key person and the likelihood of losing him or her. The article also notes that it’s important that valuators avoid the pitfall of double dipping when incorporating key person risk into a valuation.
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Clean sweep – Check for fraud and get your house in order
November / December 2016
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 640
Abstract: A fraud sweep at the end of the year can pinpoint weaknesses in internal controls and uncover ongoing losses that may be going unnoticed. This article lists some of the signs, such as doctored, forged or missing documents, that fraud may be occurring. It also explains that forensic accountants are trained to recognize these signs and to help management find any fraud perpetrators and ensure ongoing internal controls remain effective.
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Failure to value goodwill invalidates nonsolicitation agreement
November / December 2016
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 585
Abstract: The value of a private business is instrumental in many legal scenarios, including property settlements in divorce cases and damages calculations in business litigation. But valuation also may be critical in less obvious matters, like the validity of nonsolicitation agreements. This article looks at a recent ruling in Monarch Healthcare Inc. v. Orr that illustrates the importance of hiring an objective valuation professional to allocate a portion of a business’s purchase price to goodwill. The case shows that failure to do so could invalidate noncompetes and nonsolicitation clauses, depending on state law and the type of business involved. Monarch Healthcare Inc. v. Orr, No. G050463, Jan. 20, 2016 (Cal. App.)
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Spotlight on electronic evidence – Social media analytics takes center stage
November / December 2016
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 803
Abstract: As online activities and communities have become an integral part of many people’s lives, attorneys have clamored for a way to get a handle on the massive amounts of data on social media platforms like Twitter and Facebook, among others. This article explains how experts in social media analytics can provide valuable assistance throughout litigation, from investigation to jury selection. The article points out that social media analytics can assist attorneys and their clients in identifying relationships and unearthing information they could spend months looking for manually and still miss. A sidebar notes that social media analytics also helps companies conduct internal investigations of employees.
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7 last-minute tax-saving tips
December 2016
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 235
Abstract: The year may be quickly drawing to a close, but there’s still time for individuals to take steps to reduce their 2016 tax liability. This brief article offers up seven last-minute tax-saving tips to consider.
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IRS continues to enforce “reasonable” shareholder-employee salaries
December 2016
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 384
Abstract: Because shareholder-employees of S corporations aren’t subject to self-employment taxes on their respective shares of the company’s income, many such businesses minimize shareholder-employee salaries (which are subject to payroll taxes) and compensate them mostly via “dividend” distributions. But the IRS views overly minimized salaries as an improper means of avoiding payroll taxes. This article discusses the “reasonable” salary issue and suggests ways companies can minimize the odds of an IRS investigation.
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Age 50 or older? Catch-up contributions are for you
December 2016
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 498
Abstract: Individuals in their 50s or 60s are probably starting to think more and more about retirement. Those who are not completely comfortable with the size of their nest eggs shouldn’t forget about “catch-up” contributions. This article looks at these additional amounts that workers age 50 or older can contribute to certain retirement accounts.
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Don’t let capital losses get you down
December 2016
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 546
Abstract: No one wishes to lose money on an investment. But, if it happens, the investor may at least be able to lower his or her tax bill. This article explains how capital losses can save tax, looks into the wash sale rule and offers some potential coping strategies. A sidebar looks at special considerations related to mutual funds.
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Practical Perspectives: Key financial issues for you and your family – House buyers find that tax breaks begin at home
October / November 2016
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 453
Abstract: This issue’s “Practical Perspectives” introduces Monty and Felice, who have bought a house after years of living as apartment dwellers. The couple wanted to get some specifics on how to grapple with the financial challenges of homeownership, so they sat down with their CPA, who explained how recent legislation offers two tax-saving opportunities: energy property upgrades and mortgage-related relief.
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Moneylines: News briefs for businesses
October / November 2016
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 266
Abstract: This issue’s “Moneylines” presents three timely items for business owners: 1) a reminder about a new federal rule regarding how to comply with overtime requirements, 2) the top concerns of supply chain managers, according to a study released earlier this year, and 3) a recent report revealing the rising concern about the role of vendors when it comes to cybersecurity.
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Respecting the risks of a 401(k) loan
October / November 2016
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 661
Abstract: Even in moderately good economic times, a sizable 401(k) account can beckon when thoughts of a life-changing trip or prized new material possession come to mind. There’s no harm in thinking, but everyone should respect the risks of taking out a 401(k) loan. This article explores the terms and tax impact of such a loan, as well as the ins and outs of a hardship withdrawal.
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Year-end tax planning – Depreciation breaks take center spotlight
October / November 2016
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 1061
Abstract: As the year winds down, companies should start projecting their tax liability and determining what specific steps they can take to minimize it while maximizing cash flow. Taking the center spotlight in 2016 are depreciation-related tax breaks. This article explores the ins and outs of Sec. 179 expensing, bonus depreciation and the extended 15-year straight-line cost recovery period for qualified building improvements. A sidebar looks at the Work Opportunity credit.
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Inside job – Internal marketing and tracking
Fall 2016
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 395
Abstract: Internal marketing can help retain patients and increase patient referrals. This brief article explains four tracking methods, including recording how new patients heard about the practice and coding marketing materials, that can help medical practices evaluate their return on investment (ROI). The article notes that marketing a medical practice without pinpointing exact goals is like shooting arrows without a target.
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Extend your reach with nonphysician providers
Fall 2016
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 656
Abstract: One way to improve patient services and increase patient satisfaction is to hire nonphysician providers (NPPs) to fill the gaps. There are two primary categories of NPPs: physician assistants and nurse practitioners. This article lists typical services an NPP can provide, including coordinating health education, patient counseling and patient care; performing physical exams; and taking patient histories. In addition to explaining appropriate billing practices, the article notes that, while NPPs aren’t right for every practice, if handled well they can serve both patients’ and physicians’ needs, leading to better allocation of therapeutic resources.
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Getting patients in the door
Fall 2016
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 660
Abstract: Attracting patients is increasingly challenging for physicians. One key to getting patients in the door of a medical practice is to create a marketing plan that incorporates an understanding of the practice’s target demographic and brand identity. This article discusses some marketing tactics for physicians and medical practices to consider and suggests that these efforts probably should cross several formats and platforms to be most effective.