March / April
Showing 1–16 of 644 results
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Is a Roth IRA conversion right for you?
March / April 2024
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 418
Abstract: Deciding between a Roth IRA and a traditional IRA generally depends on whether someone is better off paying taxes now (Roth) or later (traditional). This article lists factors that suggest someone might want to convert a traditional IRA to a Roth IRA, including current income temporarily falling into a lower tax bracket.
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Risky business: Borrowing against a life insurance policy
March / April 2024
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 566
Abstract: Permanent life insurance policy owners are generally allowed to borrow against the policy’s cash value. But should they? This article looks at the advantages of such loans (they’re fast and less expensive). But it also warns against risks, such as repayment struggles and the possibility that the policy will lapse if the amount owed exceeds the cash value.
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Tax-smart strategies for leaving generation-ranging wealth
March / April 2024
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 610
Abstract: People who hope to leave wealth to grandchildren, and even great-grandchildren, may need to worry about the generation-skipping transfer (GST) tax. This article explains how the tax works by applying a flat, 40% rate at each generational level. The article also covers GST tax exemptions, gift tax returns and automatic allocation rules.
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Positioning your business for sale – Focus on value enhancement and tax reduction
March / April 2024
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 868
Abstract: Business owners have many possible exit strategies, including selling to the company’s management team or to a third party. This article summarizes the strategies and details how owners can use them to enhance and preserve the value of their business and realize the best possible price. It also looks at the tax implications of selling. A sidebar explains how an employee stock ownership plan can help owners transfer a business.
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Evaluating a valuation expert’s credibility
March / April 2024
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 444
Abstract: In a recent marital dissolution case, the husband learned a hard lesson about the importance of a business valuation expert’s objectivity and reliability. This article summarizes why the Court of Appeals of Iowa affirmed the lower court’s credibility determination, which favored the valuation prepared by the wife’s expert. In re Marriage of Marasco, No. 22-0847 (Iowa App. June 7, 2023).
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Beware: Using AI could trigger FTC Act violations
March / April 2024
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 550
Abstract: Today, many businesses are using artificial intelligence (AI) to improve products, increase operational efficiency and help differentiate them in a crowded marketplace. However, the use of AI in products, services and advertising could inadvertently mislead or harm consumers. This article explains risk-management strategies for businesses that use AI to help them avoid triggering violations of the Federal Trade Commission (FTC) Act.
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FAQs about goodwill impairment
March / April 2024
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 658
Abstract: Economic uncertainty is taking its toll on many industries. Companies that report goodwill on their balance sheets must periodically evaluate whether the fair value of those assets has fallen below the reported book value. If so, they must report an impairment loss under U.S. accounting rules. This article provides answers to common questions about impairment write-offs.
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Zamfir v. Casperlabs, LLC – How failure to quantify damages can result in dismissal of IP claims
March / April 2024
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 890
Abstract: Litigants may sometimes be reluctant to pay for damages experts, especially early in the process. But a qualified expert can be a valuable ally when making claims related to intellectual property. This article shows how a blockchain researcher might have benefited from consulting with a qualified expert before filing claims with the U.S. District Court for the Southern District of California related to the use of his trademark. A sidebar explains why the researcher’s claims were also dismissed under state law. Zamfir v. Casperlabs, LLC, No. 21-CV-474 (S.D. Cal. Oct. 25, 2022).
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Tax Tips – Short-term rentals may offer tax-free income
March / April 2024
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 413
Abstract: These brief tips explain how renting out a home on a short-term basis can yield tax-free income and examine the circumstances of when an individual might be eligible for a Medicare refund.
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Share your values with the use of an incentive trust
March / April 2024
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 553
Abstract: Those who have worked a lifetime and built up a substantial amount of wealth may be uncertain about how family members will handle inheritances. This article details why incentive trusts may be the right vehicle to share one’s values with heirs.
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Considering home improvements? Tax credits can make going green easier
March / April 2024
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 528
Abstract: Those planning improvements that will boost their homes’ energy efficiency should know about certain tax incentives that may offset some of the costs. The Inflation Reduction Act extended and expanded tax credits that reward homeowners who “go green.” This article explains the tax credits and details their rules and restrictions.
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Deducting business travel expenses: A refresher
March / April 2024
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 995
Abstract: During the COVID-19 pandemic, business travel nearly came to a halt. Today, it’s on the rebound, as “Zoom-fatigued” executives craving face-to-face interaction hit the road again. With more people getting out of their offices, now is a good time for a refresher on the tax deductibility of business travel expenses. This article explores what’s considered one’s tax home and what expenses are deductible. A sidebar explains the deductibility rules when a business trip is mixed with pleasure.
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Is your construction business cybersecure?
March / April 2024
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 444
Abstract: Construction companies remain a prime target for cybercriminals worldwide. Contractors not only gather and store a treasure trove of sensitive data, but also tend to not be as technologically advanced as other types of businesses. This article suggests a wide variety of best practices, both “big picture” and more specific, for how a construction company can strengthen its cybersecurity.
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5 ways to maintain more secure jobsites
March / April 2024
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 532
Abstract: One industry source says that construction businesses lose about $1 billion annually to jobsite theft. Whatever the actual dollar amount is, it’s too much! That’s why contractors need to continuously address and improve how they secure their jobsites. This article offers five ways to tighten things up.
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Being a little “extra” with a schedule of contracts in progress
March / April 2024
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 675
Abstract: There’s no doubt that every construction business needs accurate, well-produced financial statements. However, as the company grows, it may want to expand those financial statements to include supplementary “schedules.” This article focuses on a particularly useful example: the schedule of contracts in progress.
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Joint employer final rule – Construction companies should beware of liability
March / April 2024
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 925
Abstract: In 2023, the National Labor Relations Board issued a new final rule that dramatically changes the definition of “joint employer” for purposes of the National Labor Relations Act. The new rule could have serious legal consequences for some construction companies. This article reviews the history of the joint employer rule and describes the potential negative impact of its latest version. A sidebar suggests some basic measures that contractors can take to protect their businesses.