2019
Showing 497–512 of 598 results
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Relax, but don’t forget about taxes – Owning a vacation home requires tax planning
January / February 2019
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 663
Abstract: A vacation home can be many things to different people. However a family plans to use their vacation home, it pays to understand the tax rules regarding income and expenses associated with the property. This article explains the tax implications of owning a vacation home.
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BDIT lets you give away property without losing control
January / February 2019
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 539
Abstract: To take advantage of the higher exemption amount under the Tax Cuts and Jobs Act (TCJA), many families that own businesses or other assets worth more than the pre-TCJA exemption amount are planning substantial gifts to their children or other loved ones during the next seven years. The drawback to gifting substantial assets is losing control of them. This article details the advantages of using a beneficiary defective inheritor’s trust in these situations.
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Are your business interest expenses deductible?
January / February 2019
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 902
Abstract: Before the Tax Cuts and Jobs Act (TCJA), most business-related interest expense was deductible, although corporations couldn’t deduct interest paid to or guaranteed by a related party under certain circumstances. But for tax years beginning after 2017, the TCJA imposes a limit on business interest deductions, with exceptions for “small businesses” and electing real estate and farming businesses. This article explains why all businesses should evaluate the impact of the new deduction limit on their tax liability, and plan accordingly. A sidebar discusses IRS Notice 2018-28, which provides interim guidance on several issues involving business interest expense and income.
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How to avoid HIPAA-related data breaches
Winter 2019
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 471
Abstract: Data breaches are as prevalent as ever, with news of large-scale breaches popping up on the news nearly every week. Medical practices, though not necessarily a large target like major corporations, are often easy targets, with plenty of rich personal and financial data available. This article focuses on ways for medical practices to avoid HIPAA-related data breaches, including performing a risk analysis of staff and of security procedures, designating a staffer to oversee security, and customizing computer toolbars with antiphishing applications.
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The art of persuasion: Getting patients to follow their treatment plans
Winter 2019
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 505
Abstract: Patient noncompliance with physician directives is estimated to cost the U.S. health care system more than $100 billion annually — and much of it is linked to poor physician-patient communication. Physicians need to develop ways to improve their communication skills and achieve better patient compliance. This article offers some tips to help physicians improve patient compliance, thus obtaining more successful patient outcomes.
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Mitigate risk with insurance coverage
Winter 2019
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 609
Abstract: It’s important for physicians to understand the various types of insurance available — above and beyond malpractice insurance. Whether that insurance is medical or business-related, physicians need to determine whether the risk entailed is great enough to require coverage. This article lists some common types of medical practice insurance and explains what issues they address so that physicians can ensure they don’t take unnecessary risks with their long-term profitability.
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Improve the efficiency of your practice – 8 steps to a better flow
Winter 2019
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 858
Abstract: Many medical practices suffer from a range of bottlenecks and redundancies that waste time and energy. These broadly fall into several practice areas, including the front office, the back office and the physicians. This article suggests eight areas to home in on to improve procedures and reduce waste, including improving the phone and message system and establishing clear procedures for handling referrals and tests. A sidebar offers a few more strategies for greater practice efficiency.
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Crowdfunding comes to CRE
January / February 2019
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 425
Abstract: Kickstarter and other popular crowdfunding platforms are used to obtain funding from individual investors for everything from independent movies and music to health care and legal expenses. In the past few years, crowdfunding platforms have also popped up to offer individuals a way to invest in commercial real estate (CRE) projects. This article examines how this alternative form of financing could pay off for both investors and developers.
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Is it a gain or a loss? Tax Court determines amount realized is neither
January / February 2019
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 580
Abstract: The U.S. Tax Court regularly hears cases regarding the proper tax treatment of property sales. This article reviews a case that the court described as a “conundrum only tax lawyers could love.” Karl and Christina Simonsen v. Commissioner (150 T.C. No. 8, 2018)
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Don’t wait to purchase business interruption insurance
January / February 2019
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 643
Abstract: It’s important for real estate businesses to have adequate insurance coverage. And you can’t just cover the property itself. Natural disasters, as well as utility failures, may render properties temporarily or permanently unusable. This article discusses how business interruption (BI) insurance can help when businesses are unable to generate their usual income.
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Accounting for construction contracts – IRS targets large land developers
January / February 2019
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 956
Abstract: The IRS Large Business and International (LB&I) Division is currently pursuing a “compliance campaign” against large land developers of residential communities for improper use of the more taxpayer-friendly completed contract method (CCM) of accounting. The IRS believes that some developers are deferring profits that should be recognized — and taxed — earlier. This article looks at what real estate developers need to know. A brief sidebar reviews IRS compliance campaign terminology.
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SRI has evolved but may still be a tough sell
January / February 2019
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 416
Abstract: Historically, socially responsible investing (SRI) failed to gain traction because it was viewed as requiring investors to sacrifice financial performance to “do good.” This is beginning to change as SRI strategies evolve and management fees come down. But, as this article asks, is SRI really ready for prime time?
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What to do if you’re audited by the IRS
January / February 2019
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 565
Abstract: Taxpayers don’t necessarily need to panic when they receive an IRS letter. Often, returns are chosen for examination randomly, or because the IRS needs additional information. This article provides tips on responding to audit letters and discusses when taxpayers might want to ask their tax advisor for help.
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Making the most of the new pass-through deduction
January / February 2019
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 685
Abstract: Under the Tax Cuts and Jobs Act, owners of pass-through entities may now deduct up to 20% of their qualified business income. However, the deduction is subject to income limitations. This article proposes one planning opportunity involving nongrantor trusts for those whose taxable income exceeds the threshold.
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Benefits of borrowing against a life insurance policy
January / February 2019
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 854
Abstract: As this article explains, life insurance policy loans typically offer significant advantages over credit cards and personal bank loans. These include lower interest rates, flexible repayment terms and a speedy approval process. But there are also several pitfalls borrowers need to be aware of. A sidebar talks about retirement plan loans.
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The Contractor’s Corner – What’s the deal with this dispute review board?
Winter 2019
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 461
Abstract: This issue’s “Contractor’s Corner” addresses the concern of a construction business owner who has just taken on his biggest project ever but learned that a “dispute review board” will be involved. As this article explains, these boards are becoming an increasingly common risk-management measure to resolve issues in real time and prevent costly delays.