2020
Showing 545–560 of 589 results
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Every business owner needs an exit strategy
January 2020
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 363
Abstract: Business owners must monitor the cash flow and tax positions of their companies, while also looking out for their own personal financial futures. This article looks at how to lay the foundation for a strong exit strategy using a buy-sell agreement and family-focused succession planning techniques.
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What to do about fraudulent credit or debit card charges
January 2020
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 376
Abstract: It’s an awful feeling for anyone to learn that his or her credit or debit card has been used fraudulently. Whether the cardholder is liable typically depends on the type of card, whether he or she still possesses the card and when the card issuer is alerted. This article provides further details.
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Determining an employee’s “home” for reimbursement purposes
January 2020
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 520
Abstract: Despite the prevalence of Web-based meetings, many of today’s businesses still have plenty of employees who travel. For companies that reimburse employees on a tax-free basis for travel expenses, it’s important to stay up to date on the rules that determine the location of a person’s tax home. This article discusses the IRS’s three-factor test to determine whether an employee with no principal workplace has a tax home or is an itinerant.
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AICPA finalizes fair value guidance for investment companies
January / February 2020
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 425
Abstract: The AICPA recently finalized guidance for investment companies on determining the fair value of their portfolio company investments. This article highlights a few key issues covered in this extensive guide: the market participant’s perspective, the valuation of debt and calibration.
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Estate of Jones – Valuing gifts of LP interests in income-producing real estate
January / February 2020
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 681
Abstract: The U.S. Tax Court addressed several key business valuation issues in a recent gift tax case. This article explains why the court applied the income approach, not the cost approach, to value a limited partner (LP) interest in a timber business, as well as how it handled the use of management’s projections and the tax-affecting of the earnings of a “pass-through” business. Estate of Jones, TC Memo 2019-101, August 19, 2019
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How financial experts can help in divorce
January / February 2020
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 537
Abstract: Divorce involves complex financial issues. This article explains how a financial professional can help the parties resolve such matters as divvying up a marital estate and valuing private business interests. It highlights the importance of understanding the tax implications of settlement options under current tax law.
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6 common valuation pitfalls in shareholders’ agreements
January / February 2020
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 899
Abstract: The purpose of a buy-sell agreement is to ensure a smooth transfer of ownership and avoid disputes over the buyout price when an owner dies or leaves the business. This article lists pitfalls that are common in poorly written or incomplete buy-sell agreements — and how clients can avoid them. A sidebar showcases how an imprecise buy-sell can lead to unpleasant surprises. R. Kashmiry and Associates, Inc. v. Ellis, 105 N.E.3d 498 (Ohio Ct. App. 2018)
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AICPA finalizes fair value guidance for investment companies
January / February 2020
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 425
Abstract: The AICPA recently finalized guidance for investment companies on determining the fair value of their portfolio company investments. This article highlights a few key issues covered in this extensive guide: the market participant’s perspective, the valuation of debt and calibration.
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Estate of Jones – Valuing gifts of LP interests in income-producing real estate
January / February 2020
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 681
Abstract: The U.S. Tax Court addressed several key business valuation issues in a recent gift tax case. This article explains why the court applied the income approach, not the cost approach, to value a limited partner (LP) interest in a timber business, as well as how it handled the use of management’s projections and the tax-affecting of the earnings of a “pass-through” business. Estate of Jones, TC Memo 2019-101, August 19, 2019
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How financial experts can help in divorce
January / February 2020
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 537
Abstract: Divorce involves complex financial issues. This article explains how a financial professional can help the parties resolve such matters as divvying up a marital estate and valuing private business interests. It highlights the importance of understanding the tax implications of settlement options under current tax law.
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6 common valuation pitfalls in shareholders’ agreements
January / February 2020
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 899
Abstract: The purpose of a buy-sell agreement is to ensure a smooth transfer of ownership and avoid disputes over the buyout price when an owner dies or leaves the business. This article lists pitfalls that are common in poorly written or incomplete buy-sell agreements — and how clients can avoid them. A sidebar showcases how an imprecise buy-sell can lead to unpleasant surprises. R. Kashmiry and Associates, Inc. v. Ellis, 105 N.E.3d 498 (Ohio Ct. App. 2018)
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Estate Planning Red Flag – You have significant frequent flyer miles
January / February 2020
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 282
Abstract: For those who have accumulated hundreds of thousands or even millions of frequent flyer miles, it’s worth their while to address the miles in their estate plans. The reason is that the value of the miles can be significant. This brief article explains how to address this asset type in an estate plan.
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Making the most of charitable donations
January / February 2020
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 677
Abstract: Conventional wisdom says that an illiquid taxpayer who wishes to make a charitable contribution is better off donating appreciated assets rather than cash. However, in some cases, it’s preferable to liquidate appreciated assets and donate cash, especially since the Tax Cuts and Jobs Act temporarily increased the limit on deductions for cash donations to public charities from 50% to 60% of adjusted gross income (AGI), compared to 30% of AGI for appreciated assets. This article explains the factors that must be considered when making charitable donations.
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There’s no time like the present to draft your will
January / February 2020
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 732
Abstract: A well-crafted, up-to-date will is the cornerstone of an estate plan. Importantly, it can help ease the burdens on your family during a difficult time. This article details what a will should address.
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Now or later – When’s the right time to transfer your wealth?
January / February 2020
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 899
Abstract: To gift or not to gift? It’s a deceptively complex question. The temporary doubling of the gift and estate tax exemption is viewed by many as a “use it or lose it” proposition. But giving away wealth now isn’t right for everyone. Depending on one’s circumstances, there may be tax advantages to keeping assets in one’s estate. This article explains the tax consequences of making lifetime gifts vs. bequests at death. A sidebar details how to build flexibility into an estate plan.
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Tariffs: Six strategies for protecting your company
Winter 2020
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 281
Abstract: Tariffs on imported materials, such as steel and aluminum, are increasing costs for many manufacturers. This brief article reviews six ways to help evaluate and manage the effects on a business.