January / February
Showing 113–128 of 623 results
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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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Is bridge financing right for you?
January / February 2020
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 444
Abstract: Bridge loans can supply short-term financing before developers and investors cement long-term financing. Their popularity surged during and in the wake of the Great Recession — and that popularity has yet to retreat. For those considering obtaining a bridge loan as part of a new deal or a refinancing, or for on-site improvements, this article discusses the potential pros and cons.
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Greening your projects can bring in more green
January / February 2020
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 562
Abstract: Whether developing commercial or residential projects, tenants and future owners are increasingly prioritizing environmentally friendly features. To avoid falling behind the competition, it’s important to stay on top of the latest sustainable features. This article provides four current trends to consider for current and future building projects.
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Don’t get taken – What you need to know about parcels in eminent domain
January / February 2020
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 707
Abstract: Eminent domain — when a government pays “just compensation” to take property from a private landowner for public use — is unpleasant enough without ending up being shortchanged in the bargain. Often, the government takes a small portion of a larger property. In these situations, the owner may receive the value of the acquired parcel, as well as economic damages on the property that wasn’t acquired by the government. This article reviews how quantifying the effects of eminent domain on the property’s unacquired portion can help maximize compensation.
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Making the most of ADUs
January / February 2020
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 835
Abstract: Accessory dwelling units (ADUs) are all the rage in urban areas, such as Los Angeles, Denver, Washington, D.C., San Francisco and Portland. The demand is expected to climb as the population ages and younger would-be homeowners are priced out of traditional houses. Not surprisingly, an ADU can boost a property’s value, depending on certain factors that appraisers consider. This article summarizes the basics of ADUs and reviews valuation basics, while a short sidebar covers the differences between ADUs and two-unit properties.