2019
Showing 145–160 of 598 results
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Sec. 529 vs. Roth IRA plans – Choosing a college savings tool
September / October 2019
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 417
Abstract: Many people assume that a Section 529 plan is the ideal college savings tool. But the Roth IRA can also help parents save for college expenses. This article reviews the strengths of each. For example, Sec. 529 plans allow participants to make substantial nondeductible contributions. Owners of Roth IRAs can withdraw contributions anytime, tax- and penalty-free, for any purpose.
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How to make market volatility your friend
September / October 2019
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 812
Abstract: Maintaining positions in a well-diversified portfolio is the best response to market volatility. But there may be something else investors can do: Use falling prices as an investment opportunity. As this article argues, market declines aren’t purely negative events. They can allow investors to buy stocks that would have been more expensive a month or a year previously. A sidebar discusses why, when evaluating portfolio risk, the investor’s time horizon is critical.
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Divorcing? Revise your estate plan
September / October 2019
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 639
Abstract: Divorce requires individuals to attend to several important estate planning items. This article explains what the law says about ex-spouses’ rights under wills and trusts and how the soon-to-be divorced should act to protect their own interests and those of their children. It recommends several types of trusts for this purpose.
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Have your cake and eat it too – SLATs provide tax benefits and enable wealth access
September / October 2019
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 528
Abstract: The Tax Cuts and Jobs Act temporarily doubled the estate and gift tax exemption to $11.4 million. But the exemption is scheduled to return to its previous level at the end of 2025. Affluent families can potentially make the most of the elevated exemption while retaining at least some access to their wealth by using a spousal lifetime access trust (SLAT). This article talks about the trust features.
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Adjusted deal price or unaffected market value? Delaware Supreme Court reverses “fair value” ruling
September / October 2019
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 450
Abstract: Delaware’s Supreme Court recently struck down a controversial statutory appraisal decision in Verition Partners Master Fund Ltd. v. Aruba Networks, Inc. This article explains why the appeals court rejected exclusive reliance on the unaffected (premerger) market price in favor of the deal price adjusted for synergies. Verition Partners Master Fund Ltd. v. Aruba Networks, Inc., 2019 WL 1614026 (Del. Apr. 16, 2019) DFC Global Corp. v. Muirfield Value Partners, L.P., 172 A.3d 346 (Del. 2017) Dell, Inc. v. Magnetar Global Event Driven Master Fund Ltd., 177 A.3d 1 (Del. 2017)
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Searching for hidden assets and unreported income in divorce
September / October 2019
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 525
Abstract: When high net worth individuals file for divorce, both sides have a financial incentive to hide assets owned by their spousal “partnership.” So, it’s important to inventory the marital estate as soon as possible. This article discusses some ways spouses may attempt to conceal their wealth and techniques that financial experts use to investigate.
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The cost of capital counts!
September / October 2019
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 696
Abstract: The cost of capital is an important consideration when valuing a business under the income approach. This article explains how business valuation experts determine the “optimal” capital structure for a business and why it matters.
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To tax affect or not to tax affect? Federal case revives the tax-affecting debate for pass-through entities
September / October 2019
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 872
Abstract: In Kress v. United States, a federal district court accepted the practice of tax affecting the earnings of so-called “pass-through” entities. It also rejected the application of a premium to reflect the tax advantages of owning a minority interest in a pass-through business. This article summarizes this case and explains why it’s fueling renewed interest in the tax-affecting debate, despite its limited precedential value. A sidebar highlights another key issue addressed in Kress — the effect of family transfer restrictions on the value of business interests for gift and estate tax purposes. Kress v. United States, 2019 WL 1352944, U.S. District Court, E.D. Wisconsin, Case No. 16-C-795, March 26, 2019
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Adjusted deal price or unaffected market value? Delaware Supreme Court reverses “fair value” ruling
September / October 2019
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 450
Abstract: Delaware’s Supreme Court recently struck down a controversial statutory appraisal decision in Verition Partners Master Fund Ltd. v. Aruba Networks, Inc. This article explains why the appeals court rejected exclusive reliance on the unaffected (premerger) market price in favor of the deal price adjusted for synergies. Verition Partners Master Fund Ltd. v. Aruba Networks, Inc., 2019 WL 1614026 (Del. Apr. 16, 2019) DFC Global Corp. v. Muirfield Value Partners, L.P., 172 A.3d 346 (Del. 2017) Dell, Inc. v. Magnetar Global Event Driven Master Fund Ltd., 177 A.3d 1 (Del. 2017)
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Searching for hidden assets and unreported income in divorce
September / October 2019
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 525
Abstract: When high net worth individuals file for divorce, both sides have a financial incentive to hide assets owned by their spousal “partnership.” So, it’s important to inventory the marital estate as soon as possible. This article discusses some ways spouses may attempt to conceal their wealth and techniques that financial experts use to investigate.
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The cost of capital counts!
September / October 2019
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 696
Abstract: The cost of capital is an important consideration when valuing a business under the income approach. This article explains how business valuation experts determine the “optimal” capital structure for a business and why it matters.
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To tax affect or not to tax affect? Federal case revives the tax-affecting debate for pass-through entities
September / October 2019
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 872
Abstract: In Kress v. United States, a federal district court accepted the practice of tax affecting the earnings of so-called “pass-through” entities. It also rejected the application of a premium to reflect the tax advantages of owning a minority interest in a pass-through business. This article summarizes this case and explains why it’s fueling renewed interest in the tax-affecting debate, despite its limited precedential value. A sidebar highlights another key issue addressed in Kress — the effect of family transfer restrictions on the value of business interests for gift and estate tax purposes. Kress v. United States, 2019 WL 1352944, U.S. District Court, E.D. Wisconsin, Case No. 16-C-795, March 26, 2019
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Tax Tips – Bonus depreciation for passenger automobiles
September / October 2019
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 431
Abstract: These brief tips explain bonus depreciation for automobiles; explore the tax implications of using a trust; and note the benefits of donating stock to charity.
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Filing a gift tax return regardless of whether it’s required may be a plus
September / October 2019
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 573
Abstract: It may be advantageous to file a gift tax return when transferring property to a family member, even when one isn’t required. If the return meets the IRS’s “adequate disclosure” requirements, the three-year statute of limitations clock starts. This article explains why filing a gift tax return can reduce future tax surprises and defines “adequate disclosure.”
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Take it or leave it? How to handle your 401(k) plan when you retire
September / October 2019
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 627
Abstract: A major decision for those who are newly retired, or planning on retiring soon, is deciding what to do with the savings accumulated in their company’s 401(k) plan. This article takes a look at various factors to consider before making a decision.
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Tax implications of equity-based compensation
September / October 2019
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 877
Abstract: Equity-based compensation is a powerful tool for attracting, retaining and motivating executives and other employees. By rewarding recipients for their contributions to a business’s success, it aligns their interests with those of the company and provides them with an incentive to stay. This article explores several equity-based compensation options. A sidebar explains how companies that aren’t prepared to share equity with employees can still enjoy the benefits of equity-based compensation.