March / April
Showing 33–48 of 616 results
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Take steps to manage inflation’s impact
March / April 2022
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 414
Abstract: Longer life expectancies increase the risk that retirees will have to live on less income. Another risk that’s often overlooked is inflation. This short article explains how inflation can slow the growth of certain assts and erode the purchasing power of investments. It tells readers to work with advisors to develop an inflation-resistant investment strategy.
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Trusts can solve a variety of estate planning issues
March / April 2022
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 511
Abstract: Whether you’re trying to protect your assets from possible creditors, prevent young heirs from wasting their inheritance or minimize current taxes, there’s likely a trust for you. This article looks at a couple different types, including irrevocable and “spendthrift” trusts.
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Charitable giving – Spotlight on pooled income funds
March / April 2022
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 609
Abstract: For the charitably inclined, there are several ways to satisfy philanthropic objectives, receive tax benefits and even generate income. One option is the pooled income fund (PIF). This article shows how PIFs can provide some of the same benefits of a charitable remainder trust for a fraction of the set-up and operational costs.
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Your investment strategy: Active, passive or both?
March / April 2022
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 885
Abstract: Both active and passive investment strategies have supporters and critics, but many experts advocate combining both approaches in a diversified portfolio. This article defines each strategy, highlights their advantages and disadvantages and explains how to combine them given individual goals. A sidebar looks at a recent study that shows that actively managed funds post mixed results.
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Should you invest in custom software?
March / April 2022
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 429
Abstract: Contractors are regularly urged to buy the latest and greatest high-tech solutions, but no software tool is perfect. Some construction business owners might consider engaging an outside firm to help them develop a customized software solution. This article explores some of the factors to consider when weighing the “buy vs. build” decision.
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Strategize to manage materials and labor costs
March / April 2022
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 537
Abstract: The COVID-19 pandemic’s ongoing impact on supply chains and labor have made managing project costs increasingly difficult for construction companies. In today’s climate, getting supplies and people to jobsites when they’re needed calls for more planning. This article suggests various strategies to consider.
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A good idea: Buy-sell agreements
March / April 2022
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 675
Abstract: Life comes at you fast. Any one of a wide variety of dire events could pose a major problem to any construction company with multiple owners. That’s why having a buy-sell agreement is a good idea. This article explores the valuation provision of such an agreement.
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Infrastructure projects – A review of bidding methods for federal contracts
March / April 2022
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 906
Abstract: With the signing of the Infrastructure Investment and Jobs Act in late 2021, things are looking up for federal construction projects. For construction companies considering getting in on the action, the journey will begin as most jobs do: with a bid. This article reviews the two major bidding methods for federal contracts: sealed bidding and contracting by negotiation. A sidebar looks at some variations on these two methods.
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Accounting 101: Levels of assurance
March / April 2022
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 438
Abstract: A financial expert’s analysis is only as reliable as the data it’s based on. Too often, a company’s owners and counsel mistakenly assume that an accounting firm’s work always carries an independent audit’s stamp of approval. This article explains why all financial statements aren’t created equal — there are three distinct levels of assurance: compilations and preparation services, reviews, and audits.
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How financial experts solve the mystery of hidden assets
March / April 2022
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 551
Abstract: In many litigation contexts — such as marital dissolutions and fraud investigations — one party may have a financial incentive to hide personal assets or income. Identifying and quantifying these undisclosed or underreported items can be challenging. This article discusses where financial professionals look for clues and how they quantify what’s missing.
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Maginnis v. Maginnis – Court addresses apportionment of goodwill in divorce
March / April 2022
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 652
Abstract: A question that often arises in divorces cases is: To what extent should goodwill be included in the marital estate? The treatment of goodwill varies from state to state. In some situations, it may be necessary to consider legal precedent from other states for guidance. This article summarizes a recent appellate court case from Kentucky that addresses this issue. Maginnis v. Maginnis, No. 2019-CA-1090-MR (Ky. App. 2021). Gaskill v. Robbins, 282 S.W.3d 306 (Ky. 2009). Yoon v. Yoon, 711 N.E.2d 1265 (Ind. 1999).
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Discounting majority interests – Tax Court tackles valuation of real estate LLCs
March / April 2022
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 900
Abstract: A recent U.S. Tax Court case addressed the valuation of majority interests in five real estate holding companies for estate tax purposes. This article summarizes how the court in Estate of Warne addressed the issue of valuation discounts for majority interests held by the estate and for fractional interests donated to charity. A sidebar explains how failure to consider external market conditions can be a potential pitfall when calculating economic damages. Estate of Miriam M. Warne, T.C. Memo. 2021-17 (February 18, 2021).
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Accounting 101: Levels of assurance
March / April 2022
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 438
Abstract: A financial expert’s analysis is only as reliable as the data it’s based on. Too often, a company’s owners and counsel mistakenly assume that an accounting firm’s work always carries an independent audit’s stamp of approval. This article explains why all financial statements aren’t created equal — there are three distinct levels of assurance: compilations and preparation services, reviews, and audits.
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How financial experts solve the mystery of hidden assets
March / April 2022
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 551
Abstract: In many litigation contexts — such as marital dissolutions and fraud investigations — one party may have a financial incentive to hide personal assets or income. Identifying and quantifying these undisclosed or underreported items can be challenging. This article discusses where financial professionals look for clues and how they quantify what’s missing.
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Maginnis v. Maginnis – Court addresses apportionment of goodwill in divorce
March / April 2022
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 652
Abstract: A question that often arises in divorces cases is: To what extent should goodwill be included in the marital estate? The treatment of goodwill varies from state to state. In some situations, it may be necessary to consider legal precedent from other states for guidance. This article summarizes a recent appellate court case from Kentucky that addresses this issue. Maginnis v. Maginnis, No. 2019-CA-1090-MR (Ky. App. 2021). Gaskill v. Robbins, 282 S.W.3d 306 (Ky. 2009). Yoon v. Yoon, 711 N.E.2d 1265 (Ind. 1999).
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Discounting majority interests – Tax Court tackles valuation of real estate LLCs
March / April 2022
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 900
Abstract: A recent U.S. Tax Court case addressed the valuation of majority interests in five real estate holding companies for estate tax purposes. This article summarizes how the court in Estate of Warne addressed the issue of valuation discounts for majority interests held by the estate and for fractional interests donated to charity. A sidebar explains how failure to consider external market conditions can be a potential pitfall when calculating economic damages. Estate of Miriam M. Warne, T.C. Memo. 2021-17 (February 18, 2021).