2019
Showing 481–496 of 598 results
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4 reasons why construction companies fail
March / April 2019
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 560
Abstract: Most contractors like to stay positive, but it can be productive from a strategic planning perspective to think worst-case scenario: What could cause the demise of one’s construction company? This article discusses four common reasons for construction business failure and how to prevent them.
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Protecting your heavy equipment from jobsite theft
March / April 2019
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 642
Abstract: Many contractors are surprised, most unpleasantly, to learn that their heavy equipment can indeed be stolen from jobsites. And the resulting costs and hassle are considerable. This article offers a variety of measures to prevent becoming a victim, including double-checking fencing and lighting, and thoroughly documenting assets.
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Take a closer look – How to gain more control over workers’ comp costs
March / April 2019
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 966
Abstract: Many contractors can’t help but notice that workers’ compensation premiums are their single highest insurance cost. This article suggests taking a closer look at why this is, including researching classification codes, forecasting postaudit adjustments and being wary of owner-controlled insurance programs. A sidebar advises contractors to factor workers’ comp costs into their estimating process.
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R. Kashmiry & Assocs., Inc. v. Ellis – Valuations can preempt shareholder agreement litigation
March / April 2019
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 442
Abstract: When entrepreneurs team up to form a new (or combined) business, they often have the forethought to include business valuation provisions in their partnership or shareholder agreements. These provisions help facilitate clear and easy resolution in case an owner leaves the business. This article summarizes a recent case that demonstrates how simply drafting a business valuation provision may not suffice — hiring an outside expert to value the business on a routine basis can provide an added level of protection against protracted litigation. R. Kashmiry & Assocs., Inc. v. Ellis, 16 MA 0126, Ohio App., Jan. 26, 2018
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Applying the Daubert standard in federal cases
March / April 2019
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 576
Abstract: More than 25 years after the U.S. Supreme Court affirmed judges’ roles to act as gatekeepers against “junk science,” hundreds of experts are still being challenged under Daubert each year. This article provides examples of how federal courts evaluate the expert’s qualifications, as well as his or her methodology based on four factors: testing, peer review, error rate and acceptability. Daubert v. Merrell Dow Pharmaceuticals Inc., 113 S.Ct. 2786, June 28, 1993 Rover Pipeline LLC v. 10.55 Acres of Land, 2018 U.S. Dist., Case No. 5:17-CV-239, 2018 WL 4386024, Sept. 14, 2018
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How journal entries may signal fraud
March / April 2019
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 629
Abstract: With a median loss of $800,000, financial statement frauds are the costliest type of white collar crime, according to the 2018 Report to the Nations by the Association of Certified Fraud Examiners (ACFE). This article describes how auditors and forensic accountants can test journal entries to detect financial misstatement, including the benefits of computer-assisted audit techniques.
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Limited partner or assignee interest: Tax Court sides with IRS
March / April 2019
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 898
Abstract: Wealthy taxpayers sometimes incorporate family limited partnerships (FLPs) in their estate plans to help minimize federal estate and gift taxes. Historically, the IRS has been aggressive in challenging such arrangements. This article summarizes a recent case in which the U.S. Tax Court sided with the IRS, offering a valuable reminder that, when it comes to the federal tax effect of intrafamily transfers of interests, labels aren’t determinative. Rather, the court will consider the substance of the transaction. A sidebar explains how the court handled valuation discounts. Estate of Streightoff v. Commissioner, T.C. Memo. 2018-178, Oct. 24, 2018
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Throwing snowballs at your mountain of debt
February 2019
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 252
Abstract: Many people start the year intending to get out of debt, yet end the year owing just as much, if not more. This brief article explores a debt-reduction approach called “throwing snowballs,” which involves organizing debts from lowest to highest balance and knocking them down one by one.
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Fewer taxpayers to qualify for home office deduction
February 2019
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 381
Abstract: Working from home has become commonplace in many industries but, beginning with the 2018 tax year, fewer taxpayers will qualify for the home office deduction. This article explains why and how to claim the deduction if you’re among the fortunate who are eligible to do so.
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You’ve got time: Small businesses can still set up a 2018 SEP plan
February 2019
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 478
Abstract: Simplified Employee Pension (SEP) plans can be flexible and, well, simple vehicles that small businesses can use to offer retirement benefits to employees. This article explains how they work and reminds readers that there’s still time to set one up to benefit on a 2018 income tax return.
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Multistate resident? Watch out for double taxation
February 2019
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 538
Abstract: Contrary to popular belief, no federal law prohibits multiple states from collecting tax on the same income. This article raises some important points to keep in mind for those who maintain residences in more than one state (or may soon do so). A sidebar looks at some ways an individual can establish domicile in a new state.
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A picture’s worth a thousand words – Why valuation experts use visual aids
January / February 2019
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 415
Abstract: Valuation experts often use visual aids, such as graphs and charts, to capture the attention of a judge or jury and drive home key points. This article highlights the benefits of using visual aids during trial and deposition, and provides examples of situations in which visual aids might be used to reinforce an expert’s conclusions.
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Market approach – How to pick a relevant pricing multiple
January / February 2019
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 579
Abstract: Courts tend to prefer the market approach in business valuation, because it’s based on real-world “comparable” transactions. This article identifies different pricing multiples that may be used in the market approach and explains when each one tends to work best. Statistical tools can help business valuation experts evaluate which multiples are most relevant based on market evidence.
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Dissenting shareholders: What’s the fair value of the interest?
January / February 2019
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 654
Abstract: The Tennessee Supreme Court recently turned to case law from Delaware to decide on the appropriate method to value shares in appraisal rights actions. This article explains how the Delaware Block method works and why the state supreme court decided to allow “any technique or method that’s generally acceptable in the financial community and admissible in court.” Athlon Sports Communications v. Stephen Duggan, et al., No. M2015-02222-SC-R11-CV, June 8, 2018 Weinberger v. UOP, Inc., 457 A.2d 701, 712-13, Del. 1983
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Differentiating active vs. passive appreciation in divorce
January / February 2019
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 858
Abstract: The laws in most states make a distinction between marital and separate property for purposes of marital dissolution. In cases where property increases in value during the marriage, experts may be hired to determine whether that appreciation is passive or active. This article explains the difference between these terms and why it matters when divvying up a marital estate in divorce. A sidebar highlights the need to take a holistic approach when differentiating between the active and passive appreciation when valuing a business. Bair v. Bair, 214 So. 3d 750 (Fla. 2nd DCA 2017)
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Tax Tips – Employers can use 401(k) plans to help employees pay student loans
January / February 2019
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 450
Abstract: These brief tips detail the IRS’s student loan repayment program that employers can provide to employees, examine the bills that may be included in Tax Reform 2.0 and explain the finalized regulations on the substantiation and reporting rules for deductible charitable contributions.