March / April
Showing 481–496 of 616 results
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Preventive maintenance programs pay off
March / April 2010
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 575
Abstract: As the economy inches toward recovery, it’s tempting to postpone (or forgo) building and equipment maintenance to save money. But this strategy is likely to backfire over the long run. Poorly maintained equipment is a safety hazard, but fixing minor problems early also is often cheaper than dealing with major repairs and replacements later. Following five important steps can be part of a strong preventive maintenance program that will eventually result in increased efficiencies and a healthier bottom line.
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Conduit loans: Down but not out
March / April 2010
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 645
Abstract: Like all bank funds, conduit financing is more scarce and its terms are often less flexible than during its heyday from 2005 through 2007 — but it’s still a viable alternative for healthy, diligent borrowers. This article shows how conduit loans work and what they can and can’t do. They may not be right for every development, but they’re still worth a second look for those who can live within certain constraints. And the benefits they offer — low fixed rates and flexible payment schedules — are hard to beat.
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Creative concessions get the deal done
March / April 2010
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 935
Abstract: Many sellers, though willing to compromise to a certain extent, may hold out for their “bottom line” price to the point where it appears non-negotiable. But buyers can still find ways to wrap up a deal through creative concessions. This may involve asking for repairs or improvements, or seeking seller financing at below-market rates. One’s options are bound only by one’s own imagination — the secret is figuring out what each side values. A sidebar to this article discusses a few winning negotiation strategies.
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Take a bite out of fraudulent crime with a few simple steps
March / April 2010
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 380
Abstract: Fraud becomes more prevalent during difficult economic times, when people are hurting financially. And fraudsters tend not to discriminate — they’ll target both novice and sophisticated investors alike. Thus, it’s important not to get into the mindset that fraud and identity theft “can’t happen to me,” because it can. But there are steps one can take to guard against investment scams and identity theft.
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When is the right time to make charitable donations?
March / April 2010
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 600
Abstract: Is it better to make charitable gifts during one’s lifetime, or charitable bequests after death? It can depend on a variety of factors, such as marital status, income and estate tax considerations, one’s degree of certainty about future financial needs, or whether a foreign charitable organization is an intended beneficiary. Giving to charities can be an excellent decision, but it’s important to consult a tax, legal or accounting professional to explore the ins and outs of making lifetime gifts and charitable bequests.
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4 principles for successful investing
March / April 2010
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 732
Abstract: Even though there’s no single way to ensure investment success, most successful investors follow a set of principles that hold true in all markets. Specifically, it’s important to know one’s financial goals and develop a plan for pursuing them; diversify investments; pay attention to the tax ramifications of different investments; and stick with the plan, regardless of what’s happening in the financial markets.
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IRA savings can get you closer to your goals
March / April 2010
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 813
Abstract: Those who are saving for their retirement are probably participating in their employer’s 401(k) plan or other retirement plan. However, another common retirement savings vehicle — the IRA — is too often ignored or underused. But it can be a powerful way to save more for one’s golden years. This article describes the tax and savings characteristics of the traditional vs. the Roth IRA, while a sidebar explains that traditional-to-Roth conversions are now available to everyone, regardless of income.
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Putting a price on technology
March / April 2010
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 487
Abstract: Valuing technology-related intellectual property (IP) can be an enormous challenge for lawyers and valuation experts. It considers the degree of legal protection associated with technology IP as well as the economic benefits a company is expected to derive from that protection. Typically, valuation experts analyze the various economic benefits associated with a technology IP asset separately, and will use different approaches depending on whether a patent is associated with developed technology, in-process research and development, or future technology. There are a variety of contexts in which the need to value technology IP can arise.
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Marketability discounts – Appraisers relying less on empirical study averages
March / April 2010
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 824
Abstract: With the widespread availability of public market databases, spreadsheet software and other analytical tools, valuators are no longer relying solely on empirical study averages to determine marketability discounts. They’re now placing greater emphasis on how to identify what truly affects marketability and how to better match empirical data to the specific attributes of each subject company. However, though pre-IPO and restricted stock studies may be somewhat under siege, their data is still worthwhile. Research has generated several insightful hypotheses.
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Lost profits or lost value?
March / April 2010
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 655
Abstract: Lost profits and lost business value are common measures of damages in commercial litigation. They’re also a common source of confusion. What do they have in common? How are they different? Can a plaintiff recover both? This article offers some answers. A basic understanding of the similarities and differences between lost profits and lost business value can help build a case for business damages or challenge an opponent’s calculations.
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Clues abound – The tax return as an investigative tool
March / April 2010
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 919
Abstract: Tax returns can be a highly effective investigative tool in fraud and divorce cases, shareholder litigation, and other situations in which a defendant may have hidden assets. In fact, virtually every page of a tax return can provide clues to hidden assets. Income from wages, taxable refunds of state or local taxes, and retirement plan distributions are just a few of the items on a 1040 that a valuator will review. A sidebar to this article shows how to determine if a tax return is legitimate.
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Estate Planning Red Flag – You’ve recently divorced and haven’t reviewed your estate plan
March / April 2010
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 240
Abstract: It’s important that those who have recently divorced review their estate plan to be sure that it doesn’t confer any unintended benefits or rights on their former spouse. This article offers several questions to consider involving jointly held assets, beneficiary designations, powers of attorney, and trusts.
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Mission control – Family mission statement promotes a harmonious estate plan
March / April 2010
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 506
Abstract: Building and preserving family wealth isn’t an end in itself. Rather, it’s a tool for promoting shared family values — such as philanthropy, education, financial security, quality of life — or encouraging family members to lead responsible, productive, healthy lives. Drafting a family mission statement can be an effective way to define and communicate these values. This article discusses what should be involved in setting up a statement, and what it should cover.
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Balancing risk and reward – A self-canceling installment note can benefit your estate plan under certain circumstances
March / April 2010
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 704
Abstract: It can be difficult to determine how to pass assets on to loved ones at the lowest possible tax cost. One option to consider is a self-canceling installment note (SCIN). Using a SCIN involves selling a business or other assets to children or other family members (or to a trust for their benefit) in exchange for an interest-bearing installment note. The “self-canceling” feature means that a buyer’s death during the note’s term relieves him or her of any future payment obligations. A SCIN offers a variety of valuable tax benefits, but there are risks involved, as well.
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Is your buy-sell agreement doing its job?
March / April 2010
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 1054
Abstract: A buy-sell agreement should be a fundamental part of an estate plan for those who own an interest in a family or closely held business. After a “triggering event,” it gives the company or the remaining owners the right or the obligation to buy a departing owner’s interest. But a buy-sell agreement can take the form of a cross-purchase or a redemption agreement (or a hybrid of the two). The right type of agreement and the specific provisions that should be included depend on several tax and practical business factors involving taxes, management control and valuation. A sidebar to this article lists the criteria necessary for a buy-sell agreement to establish the value of a business interest for estate tax purposes.
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Two things that don’t usually go together – Age discrimination meets technology misuse
March / April 2010
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 712
Abstract: Age discrimination and the misuse of technology are no strangers to the employment law arena. But one recent case brought the two together. An older worker was fired — and replaced by a younger worker — for allegedly accessing prohibited Web sites, even though the company’s log book of the infractions didn’t always correspond with the employee’s presence at work. But the appeals court found that his actual innocence of his employer’s proffered accusation was irrelevant as long as the employer reasonably believed it and acted on it in good faith.