2019
Showing 65–80 of 598 results
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What’s a clawback ― and should you be worried about it?
November / December 2019
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 868
Abstract: By temporarily doubling the gift and estate tax exemption amount, the Tax Cuts and Jobs Act created an historic opportunity for affluent families to shelter wealth from transfer taxes through lifetime giving. But some families are concerned that, if they take advantage of this opportunity, a portion of those gifts may be “clawed back” into their estates and be subject to estate taxes when the exemption amount is reduced. This article explains how, in theory, a clawback works. A sidebar explains how the IRS has alleviated concerns about assets being clawed back into one’s estate.
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Valuation matters – Appraisers apply 4 tests to determine highest and best use
November / December 2019
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 438
Abstract: An important factor for an appraiser to consider when valuing real property is its “highest and best use.” This may not necessarily be its current use, though. The Appraisal Institute defines highest and best use as “the reasonably probable and legal use of vacant land or an improved property that is physically possible, appropriately supported, financially feasible and that results in the highest value.” This article reviews the four tests appraisers typically apply to determine that use.
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Multifamily developers may want to consider short-term rentals
November / December 2019
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 557
Abstract: Developers of multifamily projects are always looking for innovative ways to reduce vacancies and improve cash flow. This article examines how savvy developers in urban markets with an oversupply of multifamily housing and/or an undersupply of hotel rooms can benefit from a nontraditional tool to accomplish these goals: short-term rentals.
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LLCs: How limited is your liability?
November / December 2019
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 672
Abstract: Many real estate investors hold title to their investment properties through a limited liability company (LLC). While LLC rules vary by state, this structure protects real estate investors from personal liability beyond the member’s equity investment. An LLC’s administration is fairly uncomplicated, and it offers potential tax benefits. However, this article reminds readers that liability protection under an LLC isn’t unlimited, and the Tax Cuts and Jobs Act (TCJA) made both positive and negative changes to the tax rules that affect LLCs.
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Related parties’ property exchange doesn’t qualify as like-kind
November / December 2019
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 793
Abstract: Like-kind exchanges under Internal Revenue Code Section 1031 provide a valuable tool for taxpayers to defer taxes on capital gains. The exchanges are subject to some strict rules that are intended to prevent tax avoidance scams. This article discusses a recent U.S. Tax Court case in which the parties to a like-kind exchange ran into one of those restrictions — the related-party limitation — and ended up with a higher-than-expected tax bill. A short sidebar reviews how the Tax Cuts and Jobs Act (TCJA) affected like-kind exchanges. The Malulani Group, Limited, and Subsidiary v. Commissioner, No. 16-73959, Ninth Cir., Oct. 9, 2018
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Should your dealership sell certified pre-owned vehicles?
November / December 2019
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 365
Abstract: The strength of the CPO market has some dealerships rethinking their CPO sales presence. But before adding this business line, a dealership owner needs to carefully consider the benefits and drawbacks of the move.
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Passing the baton
November / December 2019
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 613
Abstract: At some point, all dealership owners do a final customer ride-along and hang up their proverbial hats. This article spotlights the importance of lining up a successor. It discusses when an owner should start the succession process, what qualities a successor should possess and how to structure the transition.
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Consumer Review Fairness Act – Recent FTC complaints put spotlight on legislation
November / December 2019
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 655
Abstract: Given the importance of online reviews in the purchase process today, federal regulators and lawmakers are taking steps to protect their availability and legitimacy. The CRFA was passed in 2016 to stop dealerships from including contract provisions that allow them to penalize or sue customers for writing or posting negative online reviews about them or their products. This article details what dealerships are prohibited from doing.
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Consider these tax-related moves before year end
November / December 2019
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 852
Abstract: Year end presents a unique opportunity to implement tax-saving strategies. This article covers handling bonus depreciation and floor plan interest, shifting income from one year to another, taking advantage of valuable write-offs, and more. A sidebar discusses how the structure of a dealership entity affects tax liability differently from how it did before passage of the TCJA.
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4 ways your practice can stay ahead of the curve
Fall 2019
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 459
Abstract: This article offers four ways to help medical practices adapt to a rapidly changing environment — whether in terms of technology, payment and reimbursement, or patient care. The article suggests that taking steps such as budgeting and scheduling time for conferences and using multiple channels of communication can help medical practices decrease staff stress and improve efficiency.
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Keep a close eye on your staffing to avoid shortages
Fall 2019
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 585
Abstract: Over the length of a practice’s life span, it will likely face a staffing shortage at least once — if not several times. How practice managers deal with lack of staff can have a big effect on revenue, workloads, staff morale and quality of patient care. This article offers four strategies, such as cross-training employees and seeking temporary staffing, for dealing with staffing shortages while maintaining high-level patient care.
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How’s your revenue cycle?
Fall 2019
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 646
Abstract: To stay financially healthy, a medical practice needs to make sure it’s operating in a way that will maximize revenue and minimize waste. The article notes that, at least once a year, it’s important to assess a practice’s strengths and weaknesses in a variety of revenue cycle functional areas. This assessment will help determine what areas could be streamlined or improved to help the practice operate at an optimal level.
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Just say no to no-shows – Practices can develop various ways to tackle the problem
Fall 2019
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 897
Abstract: Every medical practice has unreliable patients who don’t show up for appointments. So every practice should develop ways to reduce the number of people who fail to keep them. This article offers some strategies to help improve patient no-show rates, including tracking no-shows and using automated reminder messages. A sidebar discusses some problematic approaches to dealing with no-shows.
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The Contractor’s Corner – Is risk management software a worthy investment?
Fall 2019
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 451
Abstract: This issue’s “Contractor’s Corner” features a question from a contractor who recently endured an OSHA safety audit. A major finding was that his company’s safety and insurance documentation was inadequately organized. Could the right software help alleviate the situation? As this article explains, risk management information systems do offer significant capabilities for storing and sharing safety and insurance data.
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Evaluate the risks of joint ventures carefully
Fall 2019
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 526
Abstract: Joint ventures enable two construction companies to partner up to distribute risk, apportion resources and, one hopes, share profits. The arrangements can be a good fit for large or complex jobs. This article examines some of the many risks involved, including finding the ideal partner and covering the financial details.
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Construction innovators can still claim the research tax credit
Fall 2019
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 680
Abstract: The word “innovation” is often associated with the tech industry. But there are construction innovators as well, and these companies may be able to claim the research tax credit. This article explains the eligibility criteria for, and potential rewards of, this tax break. Harper v. U.S., No. 18cv2110 DMS (LL), April 25, 2019 (U.S. Southern Dist. of Calif.)