2018
Showing 529–544 of 630 results
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Taxes matter – Plan ahead to minimize tax liabilities in damages litigation
January / February 2018
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 625
Abstract: Payment of a damages judgment or settlement almost always has tax consequences for plaintiffs and defendants. The appropriate tax treatment typically depends on the nature of the underlying claim or claims. This article provides an overview of the tax issues that may arise in damages litigation, along with some possible ways to improve tax results throughout the litigation process.
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Quantifying lost profits for business interruption claims
January / February 2018
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 665
Abstract: Business interruption insurance can provide much-needed cash flow when a hurricane, flood, fire or other disaster strikes. This article explains how an outside financial expert can help during the claims process, allowing the owner of the damaged business to focus on recovery efforts.
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How to protect expert testimony from Daubert challenges
January / February 2018
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 851
Abstract: It’s been 25 years since the U.S. Supreme Court decided Daubert. The case officially made federal district court judges the “gatekeepers” of expert evidence. This article summarizes Daubert and other relevant case law on the admissibility of expert witness testimony and explains the steps attorneys can take to help ensure that their experts will withstand Daubert challenges. A sidebar discusses a Daubert challenge that focused on an expert’s qualifications. Daubert v. Merrell Dow Pharmaceuticals, Inc., 113 U.S. 2786 (1993) General Electric Co. v. Joiner, 522 U.S. 136 (1997) Kumho Tire Co. v. Carmichael, 526 U.S. 137 (1999) Washington v. Kellwood Co., 105 F. Supp. 3d 293, S.D.N.Y. (2015)
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Tax Tips – File early, but not too early
January / February 2018
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 476
Abstract: These brief tips explain the benefits of filing an income tax return early if the taxpayer is expecting a refund, discuss why it’s important to file a tax return even if the taxpayer doesn’t have the funds to pay for the tax bill, and note the 2017 IRA contribution deadline.
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Higher education is expensive! Begin saving the tax-smart way with a Section 529 plan
January / February 2018
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 689
Abstract: When it comes to saving for college, parents and grandparents often turn to one of the most popular sections of the tax code: Section 529 college savings plans. Of all the vehicles available for college savings, 529 plans are perhaps the most versatile in some ways. This article details the ins and outs (and the estate planning benefits) of 529 plans.
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Tax planning for investors: Income vs. growth
January / February 2018
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 577
Abstract: Whether one invests for income (dividends and interest), growth (price appreciation) or total return (a combination of income and growth), it’s important to assess the impact of taxes on his or her portfolio. This article examines various tax issues to consider.
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Are bad business debts deductible?
January / February 2018
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 866
Abstract: If a business owner holds a business-related debt that’s become worthless or uncollectible, a “bad debt” deduction may allow him or her to cut their losses. But don’t assume a debt is deductible just because the odds of collecting are slim. This article explains the differences between a business and nonbusiness debt. A sidebar details how to prove a debt is “worthless.”
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Surviving — and thriving — in a changing practice landscape
Winter 2018
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 486
Abstract: Health care reform and declining reimbursements in many specialties have created increasing stress and uncertainty for physicians in private practice, often leading them to shift to hospital or medical practice employment. This article offers physicians some tips for navigating the current complex medical world, whether in private practice or employed. The article stresses the need for physicians to educate themselves about the options to ensure their practices thrive and grow.
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How to handle a Medicare audit
Winter 2018
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 592
Abstract: Generally speaking, the question isn’t if you get a Medicare audit, it’s when. It’s important for physicians and medical practices to understand how a Medicare audit works, so that they can handle one successfully. This article explains the two types of Medicare audits and offers some strategies for dealing with them, including reading the audit letter carefully, submitting a copy of the complete record, and ensuring all medical records and copies are legible. The article adds that the key is to stay cool, document everything — and consult with an attorney and financial expert.
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Steps to take to improve claim acceptance
Winter 2018
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 620
Abstract: A medical practice’s financial health and stability greatly depends on having claims accepted. Claim denials are avoidable errors that disrupt the billing process. This article discusses how to ensure that claims are accepted on first submission, noting that this requires taking specific steps early in the revenue cycle. In addition to offering suggestions on how to respond to any claim denials that arise, the article points out that the best tactic is to make any necessary systemic changes to the billing process to prevent denials from happening in the first place.
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Quality vs. volume – How should physician compensation be determined?
Winter 2018
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 893
Abstract: Increasingly, hospitals, health systems and the federal government are pushing for “pay for quality” or “pay per performance” over the more traditional “pay for volume” as the underlying structure for physician compensation. This article offers some examples of hospitals that have switched the payment emphasis to the quality model. It also discusses some of the assumptions on which these models are based. The ongoing issue is that benchmarks for quality aren’t well documented — and are often fuzzy at best. A sidebar displays one of the most influential lists of quality measures in health care, which was developed by the National Academy of Medicine.
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Understanding the ins and outs of defeasance
January / February 2018
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 471
Abstract: Prices for commercial real estate are trending up in many parts of the country, and interest rates may soon follow, although at a slower pace. In such an environment, some property owners are starting to think about exiting their loans early through defeasance. This article explains the basics of defeasance.
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Time to get “real” – Qualifying for the real estate professional exception to the PAL rules
January / February 2018
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 552
Abstract: Passive activity loss rules can prevent a taxpayer from claiming passive losses from real estate if the taxpayer’s only other income is nonpassive. Exceptions exist, though, including the real estate professional exception. This article reviews a recent case addressing whether a mortgage broker/lender could take advantage of the exception. It provides a useful refresher on what it takes to qualify as a real estate pro. Hickam v. Commissioner, U.S. Tax Ct., Summary Opinion 2017-66, Aug. 17, 2017
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When an LLC doesn’t protect personal assets
January / February 2018
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 667
Abstract: Limited liability companies (LLCs) are a common way for real estate owners and developers to hold title to property. Their popularity is due, in part, to the fact that LLCs limit members’ personal liability. However, this doesn’t mean personal liability never exists for the LLC’s debts and liabilities. This article highlights some of the exceptions that may jeopardize an owner’s or developer’s personal finances.
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Are you ready for the new revenue recognition rules?
January / February 2018
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 874
Abstract: New rules are poised to take effect that could fundamentally change how many in the real estate industry will account for their revenue. Public companies must apply Accounting Standards Update (ASU) No. 2014-09, Revenue from Contracts with Customers, in 2018, while compliance for private companies that follow U.S. Generally Accepted Accounting Principles (GAAP) begins in 2019. This article summarizes guidance covering the five steps a company must follow to determine when to properly recognize revenue on its financial statements. A sidebar provides some helpful examples of how developers can assess whether a performance obligation is satisfied at a point in time or over a period of time.
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Newsbits – Nonprofits need to appeal to donors’ self-images
Winter 2018
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 441
Abstract: This issue’s “Newsbits” covers findings by psychologists that fundraising appeals are more successful when they target shared goals or individual achievements; a proposed Accounting Standards Update that would affect accounting for grants and contributions; congressional interest in college endowments; and a mobile payments application that’s popular with Millennials.