May / June
Showing 481–496 of 621 results
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Valuation relief for IP headaches
May / June 2011
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 705
Abstract: Intellectual property (IP) is a significant source of value for many companies these days, but it can be a pain to appraise. In fact, the three most commonly applied valuation methods — market, income and cost — aren’t always effective when valuing IP. In many cases, professional valuators turn to the relief from royalty (RFR) method for these tricky assets. This article explains why the RFR method can be effective.
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Expert’s lost-profits opinion hits the nail on the head
May / June 2011
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 683
Abstract: Establishing lost-profits damages can prove difficult — especially when a case involves a new business in a volatile industry. But a recent breach of contract and fraud case suggests that solid testimony from a qualified financial expert can help attorneys make their case. This article discusses the case, in which a restaurant owner claimed lost profits due to the developer’s failure to provide promised valet parking services. The defendant disagreed with the amount of damages that were awarded, so the appeals court studied the methodology used by the plaintiff.
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Stop purchasing fraud in its tracks
May / June 2011
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 857
Abstract: Purchasing fraud is one of the most prevalent forms of occupational theft. The temptation to steal can be strong for employees with financial troubles and access to their company’s accounts. This article describes common forms of purchasing fraud, and explains how companies can detect possible fraud, and the methods that forensic accountants use to investigate possible schemes. A sidebar summarizes the findings of an Association of Certified Fraud Examiners’ survey on fraud perpetrators.
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Love, marriage and then a postnuptial agreement
May / June 2011
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 282
Abstract: Postnuptial agreements, which are permitted in many but not all states, usually address issues regarding finances, property and children. But, as this article explains, postnups —like prenups — can include provisions for the division of property and set specific spousal support dollar amounts. If desired, the agreements can be structured to influence behavior, such as through a financial penalty for infidelity. And postnups can be useful when one spouse’s financial situation changes drastically.
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The cost of being a member of the Sandwich Generation
May / June 2011
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 708
Abstract: It can be a financial burden for those taking care of their children to also support their aging parents, but tax breaks and insurance may help. This article discusses the adult-dependent tax exemption, and whether Social Security factors into it. It also looks at long-term care insurance and what an individual vs. a group plan offers.
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Mortgage sweet mortgage – Choosing the right loan is just as important as choosing the right home
May / June 2011
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 695
Abstract: The interest cost of a loan can perhaps double the total cost over the years. That’s why a buyer must make sure to get the right mortgage for his or her situation. This article examines fixed-rate vs. adjustable-rate mortgages, “balloon” mortgages and jumbo mortgages. It also provides general rules of thumb regarding the percentage of salary a mortgage and its associated expenses should not exceed. A sidebar offers a word about “points.”
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Buying bonds? Your choices range from conservative to speculative
May / June 2011
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 833
Abstract: While over long periods of time bonds historically have offered lower total returns than stocks, they can provide a reliable, steady income stream. What’s more, bond prices have often increased when stock prices have fallen, making them potentially useful for diversification purposes. This article discusses the pros and cons of the main categories of bonds, such as U.S. Treasuries, state and municipal bonds, corporate bonds, and international bonds. A sidebar looks at two primary avenues for investing in bonds: individual bonds, or a product that pools the capital of a group of investors, such as a bond mutual fund or an exchange-traded fund (ETF).
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Ask the Advisor – How can I hold on to overleveraged properties until the market picks up?
May / June 2010
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 429
Abstract: Many owners and investors are juggling unprofitable projects and properties that are saddled with debt that exceeds their value. They may want to hold on to the real estate because of its potential long-term value but find that refinancing isn’t a realistic option. Other options, however, are available. These include restructuring debt, raising capital and partnering with one’s lender. In some instances, immediate foreclosure and bankruptcy might be the best option.
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Use a cost segregation study to accelerate deductions
May / June 2010
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 686
Abstract: For those who have recently purchased or built a new building, or even substantially remodeled an existing building that they own, faster write-offs are only a cost segregation study away. A cost segregation study identifies property components and their cost, allowing owners to maximize their current depreciation deductions by using the shorter lives and faster depreciation rates available for the qualifying parts of the property. But the overall benefit may be limited in certain circumstances. This article explores some of the details, while a sidebar addresses the concern some have as to whether a cost segregation study might trigger an audit.
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Key strategies to maintain — or grow — property values
May / June 2010
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 726
Abstract: Commercial real estate has been hit hard by the recession, and many owners have struggled with falling property values. But some simple property management strategies can help maintain or even increase the value of properties. For example, commercial properties are often ripe with expenses that could easily be reduced with a little vigilance. There are also ways to improve vacancy management and tenant retention.
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The feds step in – CRE loan workout guidance
May / June 2010
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 770
Abstract: With the ongoing credit crisis, even borrowers that remain creditworthy have been challenged by the reluctance of some lenders to pursue workouts for commercial real estate (CRE) loans. Federal bank regulatory agencies have responded by releasing a guidance statement which encourages “prudent” workouts. It calls for a workout plan that scrutinizes current financial information on the borrower, and lists a number of factors an examiner should consider when assessing a borrower’s repayment ability. The statement also places on lenders the responsibility for reviewing current collateral values. A sidebar to this article discusses factors that examiners should consider when valuing income-producing properties.
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Up in the air – With the estate tax in flux, do you know what your estate plan says?
May / June 2010
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 369
Abstract: There’s been a great deal of estate tax law uncertainty lately. A temporary repeal of the estate tax took effect in January, but it’s scheduled to return in 2011 unless Congress acts. Unless and until this happens, it’s important for individuals to review their estate plan both today and after President Obama signs estate tax legislation into law. Otherwise, one’s estate plan may have undesirable consequences, such as loved ones incurring unnecessary tax liability.
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Save or dump? Retention guidelines help determine whether to keep or shred tax records
May / June 2010
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 700
Abstract: How long is it necessary to hold on to tax-related documents? The quick answer is that it depends on the document. Generally, tax-related records should be kept three years after filing a return or, if later, three years after the tax return’s original due date. But in some cases, the statute of limitations extends beyond three years. In fact, some documents should be kept forever — not only for tax purposes, but to back up one’s work history. To avoid storage problems, it’s fine to store tax records electronically, so long as the system that’s used meets IRS standards.
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Decision time – When to begin taking Social Security benefits requires planning
May / June 2010
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 678
Abstract: To be financially prepared for the possibility of a lengthy retirement, one important decision to make is when to begin taking Social Security benefits. One can take reduced benefits at age 62, “full” benefits at the “normal” retirement age (65 to 67, depending on year of birth), or greater benefits after normal retirement age up until age 70. The trade-off between smaller payments sooner or larger payments later can hinge on a variety of considerations, including one’s current and future financial profile, along with health. The Social Security Administration offers some tools that can help start the decision-making process. (Updated 7/7/11)
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Bond investing 101: Interpreting the yield curve
May / June 2010
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 768
Abstract: Conversations about the bond market can quickly become technical, but the yield curve is a straightforward analytical tool that can provide insight into current market conditions, the interest rate environment in the bond market and perhaps even the direction of the economy. The yield curve is a graph that tracks the interest rates that bonds pay across a range of maturities, and is constantly shifting based on a variety of market and economic conditions. There are four basic shapes to the yield curve: normal, flat, inverted and steep.
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Guidance issued on valuation of partial interests
May / June 2010
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 524
Abstract: After a six-year development period, the American Society of Appraisers (ASA) recently added a new procedural guideline to its Business Valuation Standards: PG-2 — Valuation of Partial Ownership Interests. Although not a binding standard, PG-2 offers valuable guidance to ASA members and other business valuators on this difficult and often controversial subject. This article looks at some of the highlights.