July / August
Showing 369–384 of 616 results
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SBA loans require an independent valuation
July / August 2013
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 394
Abstract: The Small Business Administration (SBA) maintains a variety of loan programs to help businesses obtain financing on favorable terms. For small businesses interested in acquisitions, the popular 7(a) program offers SBA-guaranteed business acquisition loans with competitive interest rates, extended repayment terms and other benefits. This article explains how they work.
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When valuing a manufacturing business, work with a pro
July / August 2013
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 660
Abstract: Appraising manufacturing businesses isn’t an easy task. Multiple aspects of these companies have intangible assets that may provide value in addition to the value of a company’s hard assets. But this article describes how qualified appraisers can ascertain the value of companies by applying various valuation methods, such as the income, market and cost (or asset-based) approaches. By considering these methods and choosing the most appropriate, valuators can come up with reliable value estimates.
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Can financial experts testify on hedonic damages?
July / August 2013
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 621
Abstract: Over the years, it’s become quite common for plaintiffs in wrongful death and serious personal injury cases to seek “hedonic damages” — that is, damages intended to compensate for the loss of enjoyment of life. Although hedonic damages are widely accepted, the issue of whether financial experts should be permitted to quantify these damages remains controversial. This article discusses attempts that have been made to put a value on human life, along with the objections they’ve raised.
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Resolving postacquisition disputes – Involve financial experts to improve your chances of success
July / August 2013
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 844
Abstract: It’s not unusual for disputes to arise over the calculation of purchase price adjustments (PPAs), alleged misrepresentations regarding the seller’s financial condition and a variety of other issues. This article explains how a financial expert with a background in both valuation and forensic accounting skills can improve one’s chances of prevailing in court. A sidebar offers tips to keep in mind when developing PPA provisions in a purchase agreement.
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Tax Tips – Play or pay: Is your business ready?
July / August 2013
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 407
Abstract: This issue’s “Tax Tips” looks at IRS substantiation requirements for supporting a charitable deduction, and discusses the simplified home office deduction. It also explains why this year may be a good time to buy qualified small business stock (QSBS).
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Are higher taxes taking a bite out of your trusts?
July / August 2013
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 557
Abstract: Tax increases for the affluent have dominated headlines this year. But it’s important to not overlook the impact of higher taxes on trusts. The income thresholds for trusts are extremely low, so it’s important for taxpayers at all income levels to consider the potential impact on their estate plans. This article offers three strategies to help soften the blow of higher taxes on trust income.
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The ins and outs of multistate taxation
July / August 2013
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 637
Abstract: To incur taxation in another state, a business must have a substantial connection with that state — commonly known as “nexus.” Historically, that meant a physical presence in the state. But, in today’s digital age, many companies do business beyond their state’s borders. And with budgets tight and the economy uncertain, many states are renewing efforts to maximize tax revenue from out-of-state businesses. This article discusses how judges and legislators have been addressing the wide array of laws.
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Capital gains after ATRA: Why planning is so critical
July / August 2013
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 906
Abstract: The American Taxpayer Relief Act (ATRA) raises the top capital gains rate to 20% but, with the new 3.8% investment tax and the itemized deduction limit and personal exemption phaseout (both of which were reinstated this year), the effective rate for high-income taxpayers is closer to 25%. This article offers eight strategies that take the sting out of higher capital gains rates. A sidebar offers an overview of 2013 tax thresholds.
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Ask the Advisor – How can I give real estate to a charity?
July / August 2013
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 418
Abstract: Several options are available for giving real estate to charity. Each option can produce a charitable tax deduction and help avoid taxes. Some options could even leave the donor with an income stream for a period of time. This article takes a look at outright gifts, bequests, charitable remainder trusts and “bargain sales.”
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Tax Court rules for taxpayer in self-rental rule case
July / August 2013
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 504
Abstract: Those who rent property to their own business risk catching the eye of the IRS. But this article discusses one case in which the Tax Court found that the self-rental rule didn’t apply and the IRS shouldn’t have recharacterized the rental income as nonpassive in the first place. With the introduction of the new 3.8% tax on net investment income — which applies to certain passive income — it’s more critical than ever for taxpayers to properly identify their passive activities. Francis Dirico, 139 T.C. No. 16 (Tax Ct. 2012).
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Seller financing: It may or may not be a good idea
July / August 2013
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 671
Abstract: The recovering commercial real estate market might be bad news for owners and investors who can’t come up with the financing they need to seal the deal. Fortunately, a handy tool known as seller financing might be just what the doctor ordered. This article explains how seller-financed transactions work and notes the many issues to address, including tax implications.
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Will you be on the hook? Tackling the new Medicare tax and rental activities
July / August 2013
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 927
Abstract: The new 3.8% net investment income tax (NIIT), also known as the Medicare contribution tax, gives some taxpayers with rental income yet another reason to seek status as a “real estate professional.” This article gives examples of net investment income and explains that those who qualify as a real estate professional and materially participate in the business can offset nonpassive income with rental losses. A sidebar explains how taxpayers who own multiple rental properties can establish material participation.
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Your estate tax exemption remains portable
July / August 2013
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 301
Abstract: Portability allows one’s estate to elect to permit the surviving spouse to use any of the decedent’s available estate tax exemption that is unused at death. The American Taxpayer Relief Act of 2012 has made the portability provision permanent. It’s a simple solution and provides flexibility if the couple hasn’t done sufficient estate planning before the first spouse dies. But this article explains why portability isn’t the best option for all couples.
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New 3.8% tax on investment income: What you need to know
July / August 2013
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 705
Abstract: Those who have income from investments may have to pay a new tax imposed by the 2010 health care act: the 3.8% net investment income tax (NIIT, also known as the Medicare contribution tax). The NIIT took effect on Jan. 1, 2013, and is in addition to — and calculated separately from — one’s regular income tax or alternative minimum tax liability. This article discusses who is subject to the tax, what income is and is not excluded from the NIIT, how the tax is calculated, and what strategies can minimize or avoid NIIT liability.
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Employee stock purchase plans – An opportunity hiding in plain sight
July / August 2013
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 834
Abstract: Conventional wisdom holds that it’s dangerous to tie too much personal wealth to the fortunes of one’s employer. When it comes to employee stock purchase plans (ESPPs), however, conventional wisdom about not putting too many eggs in one basket may be worth reconsidering. This article shows how an ESPP’s employee discount has the potential to provide an attractive return — though it’s not a risk-free strategy. A sidebar looks at ESPP tax considerations.
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Is your portfolio mix in need of a fix?
July / August 2013
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 683
Abstract: The degree to which two investments move in the same or opposite directions over a specific time period is expressed as the “correlation coefficient.” During the past 20 years or so, correlation among some asset classes has increased, partly because of an increasingly globalized economy. This article explains why spreading funds across a wider array of assets that don’t move in lockstep with each other can help a portfolio maintain its rhythm over the long term.