March / April
Showing 465–480 of 616 results
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Tax Tips – IRS rethinks position on uncertain tax positions – Maintenance vs. capital improvement: Are you overpaying taxes? – Don’t overlook reinvested dividends
March / April 2011
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 479
Abstract: In this issue’s “Tax Tips,” we discuss revised IRS rules that require some companies to report uncertain tax positions (UTPs) on their tax returns using Schedule UTP; why it’s necessary to distinguish between maintenance and capital improvement expenses to save taxes; and the importance of tracking reinvested dividends to avoid paying tax on them twice.
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Don’t let your good deeds go unrewarded
March / April 2011
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 669
Abstract: U.S. tax law is generous in providing tax deductions for charitable gifts — but the donor must be able to substantiate each dollar or asset given in order to receive a deduction. This article discusses the documentation requirements for different amounts of cash and noncash contributions and when it’s necessary to obtain an appraisal.
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Filing for bankruptcy may keep the tax collector at bay
March / April 2011
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 746
Abstract: There’s a common misconception that bankruptcy can never be used to wipe out tax debts. In fact, tax liabilities that meet certain requirements can be discharged in bankruptcy. This article offers a brief introduction to bankruptcy’s impact on taxes. It looks at the different kinds of bankruptcy, what taxes are dischargeable, and alternatives to bankruptcy.
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Need to purchase BOLI? – Here’s how to avoid being taxed
March / April 2011
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 876
Abstract: Life insurance proceeds are generally exempt from income tax, but special rules apply to business-owned life insurance (BOLI). This article describes the benefits of BOLI, along with Internal Revenue Code Section 101(j) restrictions designed to combat perceived abuses. It also describes what companies using BOLI need to do to be sure that new and existing life insurance policies are in compliance. A sidebar discusses employee notification procedures that must be carried out before a BOLI policy is issued.
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Need to know: FAQs about key person discounts
March / April 2011
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 323
Abstract: The risk of centralized management typically is taken into account in the company’s future earnings or discount rate. In some cases, however, one key person has unique skills, technical knowledge, experience or relationships that would be difficult to replace or replicate. This brief article explains how valuators attempt to quantify the impact of loss of a key person on value.
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How valuators approach value — A valuation primer
March / April 2011
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 867
Abstract: Determining the value of a business is a complex endeavor. This article provides a primer on the most commonly used valuation approaches and methods to help readers gain a better grasp of the ins and outs of business valuation and be better able to evaluate an expert’s work. The article describes the income, market and cost approaches as well as several other methods valuators use to refine their analyses.
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Who owns goodwill? — The case of Howard v. Commissioner
March / April 2011
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 692
Abstract: Goodwill is an intangible asset that arises from a business’s name, reputation, customer loyalty, location, products and other similar factors. The classification of goodwill as personal or business can have important tax and legal consequences. This article looks at a recent case, Howard v. Commissioner, that illustrates some of these consequences, including how noncompete agreements may get in the way of taxpayer attempts to claim personal goodwill when they retire. Case citations: Howard v. Commissioner, U.S. District (E.D. Wash.), No. CV-08-365-RMP, July 30, 2010. Norwalk v. C.I.R., U.S. Tax Ct., T.C. Memo 1998-279, 1998 WL 430084.
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Long-term strategies to boost cash flow — and value
March / April 2011
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 913
Abstract: Companies that maximize cash flow are worth more to investors. But it may be unrealistic to focus on the obvious cash flow improvement targets — revenue and costs — when demand is flat and many businesses have cut back their overhead. This article presents some cash flow management techniques that may help businesses squeeze more out of existing operations.
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Let a rebuttal expert break your valuation deadlock
March / April 2011
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 680
Abstract: Professional valuators use a variety of methods and inputs when appraising a business, making it easy for two experts working in good faith to reach different conclusions. In such situations, litigating parties must find a way to break the deadlock. This article discusses how a rebuttal report can help them do just that — as well as reduce overall valuation costs.
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Maximizing recovery from a fidelity insurance policy
March / April 2011
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 784
Abstract: Some companies may have fidelity insurance to protect themselves from fraud losses. Unfortunately, owning this type of policy doesn’t guarantee claim acceptance: Claimants must follow strict procedures, and claims often are contested. This article explains how fraud experts can help companies build stronger claims. Solid proof-of-loss documentation is essential and claimants must provide specific information, which is outlined in the article’s sidebar.
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Recent ruling provides an owner compensation primer
March / April 2011
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 729
Abstract: It’s not unusual for the IRS to question the compensation that closely held companies pay their owners. But a recent Tax Court decision provides a primer on the factors that often come into play in such cases. This article discusses the case, in which a company CEO appealed the IRS’s reduction of what he felt was “reasonable” compensation, and looks at the five factors the court used in its determination.
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Tax breaks associated with owning a vacation home
March / April 2011
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 365
Abstract: This article examines how the IRS treats income and expenses associated with a vacation (or second) home. It answers questions such as: What constitutes a vacation home? What is deductible if the property is rented, and how long during the year is the owner or renter allowed to occupy the house for different deductions to apply?
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What to consider when naming retirement plan beneficiaries
March / April 2011
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 766
Abstract: Income and estate tax ramifications are among the most important factors to consider when choosing retirement plan beneficiaries. This article explores those ramifications, and shows the advantages/disadvantages of choosing a spouse vs. someone else as a beneficiary, including a trust or charity.
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Should you invest in emerging markets?
March / April 2011
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 684
Abstract: The robust economic growth in emerging markets such as China, India and Latin America continues to make headlines, particularly in comparison with the tepid growth in most developed markets. Many are wondering if they should follow the trail of many individual investors around the world and increase their exposure to emerging markets. As this article explains, the answer depends on one’s individual situation.
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Bond credit ratings 101 – Despite unfavorable press, ratings are still meaningful
March / April 2011
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 814
Abstract: Credit rating agencies have been criticized for not providing adequate warning about risky securities. Despite their recent high-profile failings, credit ratings remain a useful tool for bond investors, as long as their limitations are understood. This article discusses the three major credit rating agencies and what the ratings indicate, so that the reader can make use of them while keeping their limitations in perspective. A sidebar discusses whether municipal bonds are still a good investment in today’s environment.
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Ask the Advisor – How can I reduce the use of asphalt paving?
March / April 2010
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 426
Abstract: While pavement is necessary for busy roads and the national highway system, there’s a growing awareness of the negative ecological impact triggered by too much asphalt. Developers can help curb the proliferation of asphalt paving. Not only can environmentally friendly paving projects enhance developers’ reputations, but they can also save money on materials and labor. But creative urban planning, which requires a unified effort by policy makers, citizens and developers alike, is key.