2021

Showing 145–160 of 551 results

  • Switch on tax savings – Claiming the energy-efficient commercial buildings deduction

    September / October 2021
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 849

    Abstract: Businesses that have invested in energy efficiency — or are considering doing so — shouldn’t overlook the Section 179D deduction for energy-efficient commercial buildings. This deduction was first added to the tax code in 2005 as a temporary incentive, but it has expired and been renewed several times over the years. Tax legislation enacted in late 2020 made the deduction permanent and provided for the maximum deduction amount to be adjusted for inflation in future years. This article details the deduction’s eligibility and qualifications and lists the specific improvements that can be deducted. A brief sidebar explores how a taxpayer can recover the deduction for a prior year.

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  • Digitize your supply chain to better manage risk

    Fall 2021
    Newsletter: On-Site

    Price: $225.00, Subscriber Price: $157.50

    Word count: 439

    Abstract: Supply chains in the construction industry are often complex and difficult to manage. That’s why more contractors are digitizing their supply chains to improve oversight, increase efficiency and manage risk. This article explores the functionality and benefits of supply chain software and supply chain risk management software.

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  • 5 change order pitfalls to avoid

    Fall 2021
    Newsletter: On-Site

    Price: $225.00, Subscriber Price: $157.50

    Word count: 531

    Abstract: Change orders can mean a more profitable job if the change in question is approved and paid for. When the process doesn’t go smoothly, however, a contractor risks not getting paid on time — or at all — for the extra work. This article discusses five common change order pitfalls to avoid.

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  • A holistic approach to fraud prevention

    Fall 2021
    Newsletter: On-Site

    Price: $225.00, Subscriber Price: $157.50

    Word count: 647

    Abstract: Construction business owners must set the tone at the top regarding a zero-tolerance, fully vigilant approach to stopping fraud. They need to permeate their organizational cultures with strong values, ethics and controls. This article discusses how contractors can take a holistic approach to fraud prevention by identifying risk, building the right defenses and allocating resources wisely.

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  • Year-end tax planning – Work Opportunity Tax Credit could solve two problems

    Fall 2021
    Newsletter: On-Site

    Price: $225.00, Subscriber Price: $157.50

    Word count: 921

    Abstract: For contractors, the struggle to find skilled workers is real. One way construction companies can widen their hiring pools while potentially qualifying for a valuable tax break is to complete the eligibility requirements for the Work Opportunity Tax Credit. This article discusses the rules and calculations involved. A sidebar suggests other ways to mitigate the skilled labor shortage.

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  • Digitize your supply chain to better manage risk

    September / October 2021
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 439

    Abstract: Supply chains in the construction industry are often complex and difficult to manage. That’s why more contractors are digitizing their supply chains to improve oversight, increase efficiency and manage risk. This article explores the functionality and benefits of supply chain software and supply chain risk management software.

    Read More

  • 5 change order pitfalls to avoid

    September / October 2021
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 531

    Abstract: Change orders can mean a more profitable job if the change in question is approved and paid for. When the process doesn’t go smoothly, however, a contractor risks not getting paid on time — or at all — for the extra work. This article discusses five common change order pitfalls to avoid.

    Read More

  • A holistic approach to fraud prevention

    September / October 2021
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 647

    Abstract: Construction business owners must set the tone at the top regarding a zero-tolerance, fully vigilant approach to stopping fraud. They need to permeate their organizational cultures with strong values, ethics and controls. This article discusses how contractors can take a holistic approach to fraud prevention by identifying risk, building the right defenses and allocating resources wisely.

    Read More

  • Year-end tax planning – Work Opportunity Tax Credit could solve two problems

    September / October 2021
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 921

    Abstract: For contractors, the struggle to find skilled workers is real. One way construction companies can widen their hiring pools while potentially qualifying for a valuable tax break is to complete the eligibility requirements for the Work Opportunity Tax Credit. This article discusses the rules and calculations involved. A sidebar suggests other ways to mitigate the skilled labor shortage.

    Read More

  • Court favors “exceptionally knowledgeable” valuation expert

    September / October 2021
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 443

    Abstract: In a recent breach of fiduciary duty case, the Delaware Court of Chancery dismissed the plaintiff’s challenges to a stock sale involving her late husband’s business. This article summarizes the case and explains how the use of a qualified, experienced valuation expert led to a “fair” outcome in the eyes of the court. Marion Coster v. UIP Companies, Inc., Steven Schwat, and Schwat Realty LLC, C.A. No. 2018-0440-KSJM Consolidated (Del. Ch., Jan. 28, 2020).

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  • FAQs about fairness opinions

    September / October 2021
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 540

    Abstract: Mergers and acquisitions activity surged in the United States in the first half of 2021. A fairness opinion can protect against costly litigation if a deal’s projected results unexpectedly fall short or insolvency becomes likely. This article answers potential questions clients may have about these expert opinions.

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  • Estate planning for business owners – Act soon to take advantage of favorable federal tax rules

    September / October 2021
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 884

    Abstract: Year end is always a good time for business owners to reevaluate their estate plans. But the exercise is particularly important this year, because Congress is considering proposals that would make the federal estate and gift tax rules less taxpayer friendly. This article highlights how proposed changes may prompt business owners to revise their current estate plans. A sidebar summarizes the Tax Court’s ruling on the value of Michael Jackson’s estate. Estate of Michael J. Jackson v. Commissioner, TC Memo 2021-48.

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  • How to reevaluate risk in the new normal

    September / October 2021
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 621

    Abstract: As we emerge from the COVID-19 pandemic, many business owners and managers are grappling with the prospect of a “new normal.” This article explains how financial experts can help business owners get a better handle on risk factors in the current environment when evaluating operating and capital budgeting decisions.

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  • Court favors “exceptionally knowledgeable” valuation expert

    September / October 2021
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 443

    Abstract: In a recent breach of fiduciary duty case, the Delaware Court of Chancery dismissed the plaintiff’s challenges to a stock sale involving her late husband’s business. This article summarizes the case and explains how the use of a qualified, experienced valuation expert led to a “fair” outcome in the eyes of the court. Marion Coster v. UIP Companies, Inc., Steven Schwat, and Schwat Realty LLC, C.A. No. 2018-0440-KSJM Consolidated (Del. Ch., Jan. 28, 2020).

    Read More

  • FAQs about fairness opinions

    September / October 2021
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 540

    Abstract: Mergers and acquisitions activity surged in the United States in the first half of 2021. A fairness opinion can protect against costly litigation if a deal’s projected results unexpectedly fall short or insolvency becomes likely. This article answers potential questions clients may have about these expert opinions.

    Read More

  • Estate planning for business owners – Act soon to take advantage of favorable federal tax rules

    September / October 2021
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 884

    Abstract: Year end is always a good time for business owners to reevaluate their estate plans. But the exercise is particularly important this year, because Congress is considering proposals that would make the federal estate and gift tax rules less taxpayer friendly. This article highlights how proposed changes may prompt business owners to revise their current estate plans. A sidebar summarizes the Tax Court’s ruling on the value of Michael Jackson’s estate. Estate of Michael J. Jackson v. Commissioner, TC Memo 2021-48.

    Read More