January / February
Showing 145–160 of 623 results
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Crowdfunding comes to CRE
January / February 2019
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 425
Abstract: Kickstarter and other popular crowdfunding platforms are used to obtain funding from individual investors for everything from independent movies and music to health care and legal expenses. In the past few years, crowdfunding platforms have also popped up to offer individuals a way to invest in commercial real estate (CRE) projects. This article examines how this alternative form of financing could pay off for both investors and developers.
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Is it a gain or a loss? Tax Court determines amount realized is neither
January / February 2019
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 580
Abstract: The U.S. Tax Court regularly hears cases regarding the proper tax treatment of property sales. This article reviews a case that the court described as a “conundrum only tax lawyers could love.” Karl and Christina Simonsen v. Commissioner (150 T.C. No. 8, 2018)
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Don’t wait to purchase business interruption insurance
January / February 2019
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 643
Abstract: It’s important for real estate businesses to have adequate insurance coverage. And you can’t just cover the property itself. Natural disasters, as well as utility failures, may render properties temporarily or permanently unusable. This article discusses how business interruption (BI) insurance can help when businesses are unable to generate their usual income.
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Accounting for construction contracts – IRS targets large land developers
January / February 2019
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 956
Abstract: The IRS Large Business and International (LB&I) Division is currently pursuing a “compliance campaign” against large land developers of residential communities for improper use of the more taxpayer-friendly completed contract method (CCM) of accounting. The IRS believes that some developers are deferring profits that should be recognized — and taxed — earlier. This article looks at what real estate developers need to know. A brief sidebar reviews IRS compliance campaign terminology.
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SRI has evolved but may still be a tough sell
January / February 2019
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 416
Abstract: Historically, socially responsible investing (SRI) failed to gain traction because it was viewed as requiring investors to sacrifice financial performance to “do good.” This is beginning to change as SRI strategies evolve and management fees come down. But, as this article asks, is SRI really ready for prime time?
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What to do if you’re audited by the IRS
January / February 2019
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 565
Abstract: Taxpayers don’t necessarily need to panic when they receive an IRS letter. Often, returns are chosen for examination randomly, or because the IRS needs additional information. This article provides tips on responding to audit letters and discusses when taxpayers might want to ask their tax advisor for help.
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Making the most of the new pass-through deduction
January / February 2019
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 685
Abstract: Under the Tax Cuts and Jobs Act, owners of pass-through entities may now deduct up to 20% of their qualified business income. However, the deduction is subject to income limitations. This article proposes one planning opportunity involving nongrantor trusts for those whose taxable income exceeds the threshold.
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Benefits of borrowing against a life insurance policy
January / February 2019
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 854
Abstract: As this article explains, life insurance policy loans typically offer significant advantages over credit cards and personal bank loans. These include lower interest rates, flexible repayment terms and a speedy approval process. But there are also several pitfalls borrowers need to be aware of. A sidebar talks about retirement plan loans.
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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.