July / August
Showing 145–160 of 616 results
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Namerow v. PediatriCare Associates – When was that buyout provision last updated?
July / August 2019
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 465
Abstract: The buyout provision of an owners’ agreement must be carefully drafted and regularly reviewed. If it isn’t, the buyout may not be legally enforceable — or serve the owners’ current needs. This article summarizes a recent case where a stale buyout provision came back to haunt a retiring owner. Namerow v. PediatriCare Associates, 2018 N.J. Super Unpub., Docket No. C-273-17, Nov. 29, 2018
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How to value a start-up business
July / August 2019
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 533
Abstract: Start-ups present valuation challenges because they often have limited earnings and cash flow. This article explains how business valuation experts must look to other factors, many of them subjective, to estimate value.
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Quality counts in M&A due diligence – Consider both quantitative and qualitative assessments
July / August 2019
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 643
Abstract: In mergers and acquisitions, the target company’s financial statements provide the numbers to support the selling price. But those quantitative results may not be sustainable. This article explains how quality of earnings (QOE) reports may help buyers, sellers and investors identify trends that may provide value-building opportunities — or threaten a company’s future performance.
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Industry experience is key when valuing professional practices
July / August 2019
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 869
Abstract: In litigation involving professional practices, many courts have recognized the importance of industry-specific valuation experience. This article summarizes a recent partner buyout case that illustrates this point. A sidebar highlights when a key person discount may be appropriate and how it’s quantified. Fredericks Peebles & Morgan, LLP v. Fred Assam, 300 Neb. 670, No. S-16-855, August 3, 2018
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Namerow v. PediatriCare Associates – When was that buyout provision last updated?
July / August 2019
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 465
Abstract: The buyout provision of an owners’ agreement must be carefully drafted and regularly reviewed. If it isn’t, the buyout may not be legally enforceable — or serve the owners’ current needs. This article summarizes a recent case where a stale buyout provision came back to haunt a retiring owner. Namerow v. PediatriCare Associates, 2018 N.J. Super Unpub., Docket No. C-273-17, Nov. 29, 2018
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How to value a start-up business
July / August 2019
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 533
Abstract: Start-ups present valuation challenges because they often have limited earnings and cash flow. This article explains how business valuation experts must look to other factors, many of them subjective, to estimate value.
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Quality counts in M&A due diligence – Consider both quantitative and qualitative assessments
July / August 2019
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 643
Abstract: In mergers and acquisitions, the target company’s financial statements provide the numbers to support the selling price. But those quantitative results may not be sustainable. This article explains how quality of earnings (QOE) reports may help buyers, sellers and investors identify trends that may provide value-building opportunities — or threaten a company’s future performance.
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Industry experience is key when valuing professional practices
July / August 2019
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 869
Abstract: In litigation involving professional practices, many courts have recognized the importance of industry-specific valuation experience. This article summarizes a recent partner buyout case that illustrates this point. A sidebar highlights when a key person discount may be appropriate and how it’s quantified. Fredericks Peebles & Morgan, LLP v. Fred Assam, 300 Neb. 670, No. S-16-855, August 3, 2018
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Using cost segregation studies for like-kind exchanges
July / August 2019
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 441
Abstract: Property owners have long turned to cost segregation studies to take advantage of accelerated depreciation methods, including bonus depreciation and Internal Revenue Code Section 179 expense deductions. Accelerated first-year deductions don’t change the total amount of tax that’s owed over an asset’s useful life, but they do change the timing of deductions, which lowers taxes and generates extra cash flow in the year an asset is placed in service. This article examines how, thanks to the Tax Cuts and Jobs Act (TCJA), the studies may also help taxpayers secure greater tax savings in so-called “like-kind” exchanges under Sec. 1031.
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When it rains, it pours – Consider an IRR waterfall for your next development project
July / August 2019
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 640
Abstract: The internal rate of return (IRR) waterfall arrangement has gained popularity in recent years as a way to shift risk from equity investors, while rewarding developers for strong results. But no one should enter into such an arrangement without a firm grasp of how it works. This article looks at how these arrangements can benefit real estate professionals.
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M&A due diligence – Is this bargain-priced property a diamond in the rough?
July / August 2019
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 631
Abstract: With real estate values holding fairly steady over the past several years, investors are quick to jump on a perceived bargain. While getting rock bottom pricing isn’t a bad idea, investors need to be careful about doing their homework before closing. A bargain can quickly turn into a problem if you fail to consider more than just the price. This article presents five other factors to consider.
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Rental activities qualify for new tax break
July / August 2019
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 935
Abstract: The Tax Cuts and Jobs Act (TCJA) created a significant new tax deduction for qualified business income (QBI) for so-called “pass-through” entities for 2018 through 2025. But it also created uncertainty about whether owners of rental real estate were eligible for the deduction. This article reviews recent IRS guidance addressing this gap, including a proposed safe harbor that allows certain real estate enterprises to qualify as a business for purposes of the deduction.
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Estate Planning Red Flag – You’re splitting gifts with your spouse
July / August 2019
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 321
Abstract: The annual gift tax exclusion allows a person to transfer up to $15,000 per beneficiary gift-tax-free. One can double the exclusion to $30,000 per beneficiary if an election is made to split the gifts with a spouse. This brief article explains why it’s important to understand the rules surrounding gift-splitting to avoid unintended — and potentially costly — consequences.
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Protecting the nest egg – Safeguard your assets with these protection strategies
July / August 2019
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 520
Abstract: Sometimes the easiest and most basic plans of action can be the most effective. Take, for instance, asset protection. Offshore or domestic trusts can be effective vehicles for protecting wealth, but they can be complicated and costly. This article examines four asset protection strategies that can help a person keep more of his or her wealth to share with loved ones.
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Can multiple trusts be used to maximize the pass-through deduction?
July / August 2019
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 647
Abstract: The Tax Cuts and Jobs Act added Section 199A to the tax code, allowing owners of sole proprietorships and pass-through entities to deduct up to 20% of their qualified business income. Sec. 199A offers valuable tax benefits to business owners, but these benefits may be reduced or eliminated if an owner’s taxable income exceeds certain thresholds. One strategy to qualify for the full deduction is to transfer portions of the business to several trusts for the benefit of one’s heirs, each of whom has income below the applicable threshold. This article details how this strategy works.
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SLATs offer an estate planning safety net
July / August 2019
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 876
Abstract: Many people are taking advantage of the temporary increase to the gift and estate tax exemption amount by giving away substantial amounts of wealth gift-tax-free — either directly or in trust — during the next six-plus years, locking in the higher exemption amount. However, what if one is reluctant to give away substantial amounts of wealth now, for fear that he or she may need access to it down the road? One potential solution is a spousal lifetime access trust (SLAT). This article explains how a SLAT works and includes a sidebar on the “clawback” rule.