2019
Showing 577–592 of 598 results
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Tax Cuts and Jobs Act – 4 ways tax reform could benefit U.S. manufacturers
Winter 2019
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 837
Abstract: The Tax Cuts and Jobs Act (TCJA) is long and complicated. Its effects will vary from business to business, depending on each one’s structure and the nature of its operations. This article highlights four major changes that are likely to save taxes for manufacturers starting in 2018: 1) a lower tax rate for C corporations, 2) lower tax rates for individual owners of pass-through entities, 3) changes to the alternative minimum tax (AMT) rules, and 4) expanded first-year Section 179 and bonus depreciation deductions. On the flip side, a sidebar identifies unfavorable TCJA provisions.
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Estate Planning Red Flag – You’ve made nondeductible contributions to your IRA
January / February 2019
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 313
Abstract: Traditional IRAs can hold a mixture of deductible (after-tax) and nondeductible (pretax) contributions. If this is the case, it’s critical to track contributions carefully to avoid double taxation of distributions. Why? Because the IRS treats distributions as a blend of pretax and after-tax dollars. This brief article explains why a person can end up overpaying taxes if the distributions are treated as fully taxable.
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Finding your footing after a spouse dies unexpectedly
January / February 2019
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 598
Abstract: Death is a topic few wish to think about. It’s one reason people tend to put off estate planning until later in life. But what if a spouse unexpectedly dies? This article details several steps that must be taken after a spouse dies, including handling emotional responses, obtaining a death certificate and making notifications.
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Using nongrantor trusts to bypass SALT deduction limit
January / February 2019
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 639
Abstract: For those living in high-tax states, a nongrantor trust can be used to soften the blow of the new $10,000 federal limit on state and local tax (SALT) deductions. This article explains how a nongrantor trust works.
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Do you need to file gift tax returns? Avoid these common mistakes
January / February 2019
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 966
Abstract: As the combined gift and estate tax exemption continues to increase, fewer families will be subject to federal gift taxes. If a person’s wealth is well within the exemption amount, does that mean he or she doesn’t need to file a gift tax return? This article examines situations in which it’s necessary (and desirable) to file a return. A sidebar explains the benefits of making direct payments of medical and education expenses.
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Why you should retain old insurance policies
January / February 2019
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 286
Abstract: After insurance policies expire, many dealerships just throw away the paper copies and delete the digital files. In certain situations, though, they may need to produce these policies even after the coverage period has expired. This article examines the types of situations where this might occur, such as with cases of employee embezzlement or sexual harassment claims.
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Sales strategies – Could “no-haggle” selling be right for your dealership?
January / February 2019
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 735
Abstract: In recent years, some dealerships have adopted a “no-haggle” or one-price model for selling vehicles. This article explores how the “no-haggle” approach can improve customer satisfaction and boost a store’s bottom line. It also touches on the process of changing from a traditional dealership to one using the one-price model.
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Executive compensation requires careful decision-making
January / February 2019
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 659
Abstract: Dealership owners, understandably, want themselves and top executives to be compensated fairly for their work, results and interest. So how does a dealer-owner achieve that goal without attracting undue IRS scrutiny and claims of inappropriate compensation? This article discusses the “balancing act” of setting an executive’s compensation and examines the challenges faced by C corporations, S corporations and similar corporation types. It also looks at the role of regulators and the interest by other parties in compensation amounts.
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See the big picture – Improve dealership performance with benchmarking
January / February 2019
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 844
Abstract: Successful dealerships tend to keep close tabs on their finances and operations by measuring and monitoring certain performance metrics. But these metrics have little meaning when viewed in isolation. A basis of comparison is needed to provide context and relevance to the numbers. This article offers a variety of useful metrics, including sales metrics for each department, F&I metrics, and parts and service metrics. A sidebar suggests some important metrics for the dealership overall.
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6 ways BIM will impact the industry in 2019
January / February 2019
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 462
Abstract: Building information modeling (BIM) has been changing the landscape of construction for a while now. Suffice to say, its impact will continue. This article describes six BIM-related technologies that will likely affect the industry in 2019 and beyond.
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Is it time for your business to embrace EAPs?
January / February 2019
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 544
Abstract: The construction industry is among the hardest hit by suicides and the nationwide opioid crisis. Contractors can provide relief while strengthening their own workforces by offering employee assistance plans (EAPs). This article explains how EAPs can be a cost-effective way to help employees through tough times.
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Applying Heinrich’s Law to project safety
January / February 2019
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 671
Abstract: There are a variety of predictability models that can be applied to project safety in construction. Some are more complicated than others. This article discusses one of the oldest and easiest to understand: Heinrich’s Law.
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Always be building (the bottom line) – How to maintain your construction company’s net profits
January / February 2019
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 925
Abstract: A construction company may do many great things to operate profitably. But when expenses come due, its bottom line may not look so hot. This article explores a variety of ways to tighten up net profits. A sidebar looks at the troubling issue of slow-paying project owners.
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Screening for signs of fraud – Beneish model helps detect earnings manipulation
January / February 2019
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 439
Abstract: Financial statement fraud can be costly. So, early detection is important to mitigate losses. This article describes a screening tool known as the Beneish model that can help clients quickly assess the likelihood of earnings manipulation. It uses eight financial metrics to determine the probability that revenue has been overstated and expenses have been understated.
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Tax Cuts and Jobs Act – Factoring tax reform into the valuation equation
January / February 2019
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 607
Abstract: The Tax Cuts and Jobs Act (TCJA) — enacted in late 2017 — will fundamentally alter the tax rules for businesses. This article explains some of the favorable and unfavorable provisions that valuation professionals must evaluate when they estimate the value of business interests.
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Does your case call for a calculation or full-blown valuation?
January / February 2019
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 659
Abstract: The distinction between value calculations and value conclusions has received significant attention in the business valuation community over the last year. Calculations can be a less expensive alternative, but they’re not right for every case. This article compares these two levels of service provided by valuation experts, explains when each service level may be appropriate and highlights a recent case in which a calculation of value was admitted into evidence. Robert Joseph Rohling v. Lylie Alexandra Rohling, Court of Civil Appeals of Alabama, No. 2160859 and 2160860, June 1, 2018