2019

Showing 49–64 of 598 results

  • Reversing direction – The benefits of “upstream” estate planning

    November / December 2019
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 889

    Abstract: Traditional estate-planning techniques often focus on transferring wealth to the next generation in a tax-efficient manner. But shifting wealth to the older generation (commonly described as “upstream” planning) can also be an effective strategy. This article discusses the benefits of transferring appreciated assets to parents. A sidebar answers the question, “Should you buy your parents’ home?”

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  • How do nonoperating assets and liabilities affect business value?

    November / December 2019
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 434

    Abstract: When valuing a business, it’s important to identify nonoperating assets and liabilities that may have a significant impact on value. This article explains how valuation experts alter their methodology to factor nonoperating items into the valuation equation, using a hypothetical example to highlight how these assets may affect the value of the enterprise.

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  • Telfer v. Telfer – Discount for lack of marketability upheld on appeal

    November / December 2019
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 690

    Abstract: Courts are divided on whether to allow discounts when valuing business interests in shareholder disputes and divorce cases. Whether discounts are equitable typically depends on state law, case facts and, ultimately, the court’s discretion. This article discusses a recent divorce case in which the Tennessee Court of Appeals upheld a discount for lack of marketability taken on the appreciation in value of two business interests that were included in the marital estate. Telfer v. Telfer, 558 S.W.3d 643 (2018)

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  • Beware of forensic accounting issues when calculating lost profits

    November / December 2019
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 601

    Abstract: Estimating lost profits isn’t always cut and dried. It’s important to look behind the numbers for signs that they might have been manipulated or falsified. This article describes how financial experts calculate lost profits and how professional skepticism helps ensure those calculations are reasonable.

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  • 3 reasons to use valuation pros in estate planning

    November / December 2019
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 817

    Abstract: Some business owners design their estate plans without consulting a business valuation professional. But do-it-yourself valuations can be risky. This article explains how credentialed valuation experts help business owners plan for the future. A sidebar highlights the importance of taking advantage of the expanded federal gift and estate tax exemption before it expires.

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  • Tax Tips – Case highlights state taxation of trust income

    November / December 2019
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 403

    Abstract: These brief tips detail a recent U.S. Supreme Court case highlighting state taxation of trust income; explain why now may be a good time to forgive intrafamily loans; and explore the benefits of deducting employee bonuses this year and paying them next year.

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  • 5 good reasons to turn down an inheritance

    November / December 2019
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 522

    Abstract: A person may use a qualified disclaimer to refuse a bequest from a loved one. Doing so will cause an asset to bypass his or her estate and go to the next beneficiary in line. This article examines five reasons a person may wish to turn down an inheritance.

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  • When it comes to taxes, getting married may cost you

    November / December 2019
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 714

    Abstract: One byproduct of the U.S. tax system, under which married couples file joint tax returns, is that marriage may produce a tax penalty or bonus, depending on a couple’s particular circumstances. In other words, when couples marry, their tax liability may be more or less than their individual tax liabilities combined. Using fictional examples, this article explains how getting married can affect your tax bill. A sidebar provides financial and estate planning steps to take if you’re getting remarried.

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  • The R&D credit: Are you leaving tax dollars on the table?

    November / December 2019
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 928

    Abstract: Federal and state research credits (often referred to as the “research and development,” “R&D” or “research and experimentation” credit) are among the most valuable tax incentives available today. But many businesses overlook these tax breaks because they mistakenly believe that they don’t qualify or wouldn’t benefit. In recent years, federal legislation has expanded the availability of the credit for many businesses. This article details the R&D credit and explains which companies are eligible for it. A sidebar explores how the Tax Cuts and Jobs Act changed research and development expensing.

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  • How do nonoperating assets and liabilities affect business value?

    November / December 2019
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 434

    Abstract: When valuing a business, it’s important to identify nonoperating assets and liabilities that may have a significant impact on value. This article explains how valuation experts alter their methodology to factor nonoperating items into the valuation equation, using a hypothetical example to highlight how these assets may affect the value of the enterprise.

    Read More

  • Telfer v. Telfer – Discount for lack of marketability upheld on appeal

    November / December 2019
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 690

    Abstract: Courts are divided on whether to allow discounts when valuing business interests in shareholder disputes and divorce cases. Whether discounts are equitable typically depends on state law, case facts and, ultimately, the court’s discretion. This article discusses a recent divorce case in which the Tennessee Court of Appeals upheld a discount for lack of marketability taken on the appreciation in value of two business interests that were included in the marital estate. Telfer v. Telfer, 558 S.W.3d 643 (2018)

    Read More

  • Beware of forensic accounting issues when calculating lost profits

    November / December 2019
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 601

    Abstract: Estimating lost profits isn’t always cut and dried. It’s important to look behind the numbers for signs that they might have been manipulated or falsified. This article describes how financial experts calculate lost profits and how professional skepticism helps ensure those calculations are reasonable.

    Read More

  • 3 reasons to use valuation pros in estate planning

    November / December 2019
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 817

    Abstract: Some business owners design their estate plans without consulting a business valuation professional. But do-it-yourself valuations can be risky. This article explains how credentialed valuation experts help business owners plan for the future. A sidebar highlights the importance of taking advantage of the expanded federal gift and estate tax exemption before it expires.

    Read More

  • Estate Planning Red Flag – Your will or trust lacks clarity

    November / December 2019
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 296

    Abstract: Precise language is critical in wills, trusts and other estate planning documents. A lack of clarity is an invitation to litigation, as demonstrated by the ongoing dispute between Tom Petty’s widow and his two daughters from a previous marriage. This brief article uses the Petty case to illustrate the importance of using unambiguous language to ensure that one’s wishes are properly carried out.

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  • ABLE accounts and special needs trusts – 2 options for families with disabled loved ones

    November / December 2019
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 575

    Abstract: For those with a family member who’s disabled, estate planning can be difficult. Two options to consider are a special needs trust (SNT) or a Section 529A account, often referred to as an ABLE account, because it was created by the Achieving a Better Life Experience (ABLE) Act. This article details the pluses and minuses of an SNT and an ABLE account.

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  • Estate planning and your art collection

    November / December 2019
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 730

    Abstract: For art collectors, it’s critical that their estate plans address their collections separately from other types of assets. Investments in artwork may be motivated in part by financial gain, but for most collectors the primary motivation is a passion for the art itself. As a result, managing these assets involves issues that aren’t presented by purely financial assets. This article details how to address an art collection in an estate plan.

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