May / June
Showing 65–80 of 621 results
-
How to use smart technologies smartly
May / June 2021
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 402
Abstract: In response to buyer and tenant expectations, many owners and developers are now regularly incorporating smart technologies in their projects. But buyers and tenants understandably also have expectations regarding cybersecurity measures. This article reminds real estate professionals that while the risks are real, they can be significantly reduced with forethought and vigilance.
-
Appropriations law addresses PPP forgiveness, tax treatment
May / June 2021
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 534
Abstract: The Consolidated Appropriations Act (CAA), signed into law in late December 2020, allocated additional funding for forgivable loans through the Paycheck Protection Program (PPP) — for both first-time and so-called “second-draw” borrowers who’ve been hit by the economic effects of the COVID-19 pandemic. It also includes several critical provisions related to loan forgiveness and tax treatment that should be of interest to all PPP borrowers. This article highlights the latest information.
-
Applying for construction loans today
May / June 2021
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 639
Abstract: As the economy recovers from the COVID-19 pandemic, real estate investors and developers may need construction loans. This article provides an overview of the financial and nonfinancial information that lenders will consider as they evaluate loan applications.
-
2020 case roundup – How the IRS challenges conservation easement charitable contributions
May / June 2021
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 834
Abstract: Conservation easements can provide a useful vehicle for achieving both tax planning and charitable goals. But it’s not unusual for the IRS to question the validity of charitable contribution deductions based on the easements. In three 2020 cases, the IRS argued that deductions weren’t permissible because the easement deeds didn’t protect the conservation purposes in perpetuity, as required by federal tax law. This article summarizes the results. And a brief sidebar reviews the Tax Court evaluation of facade easements.
-
4 considerations when assessing your accounting system
May / June 2021
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 446
Abstract: It’s more important than ever for construction companies to leverage their accounting software to stay solvent, compliant and competitive. This article offers four points to consider when determining whether an accounting system needs an upgrade: project needs, remote access, integration and vendor support.
-
The “Construction Manager as Constructor” delivery method
May / June 2021
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 540
Abstract: Design-bid-build and design-build are still the two most common project delivery methods in construction. Alternative models, however, are gaining in popularity. This article explores the Construction Manager as Constructor model, which engages the general contractor during the design phase but with some key differences from design-build.
-
Should you partner up with a PEO?
May / June 2021
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 667
Abstract: Most construction companies excel at their stated purpose. Where many struggle is with “other stuff” such as recruiting and hiring, payroll processing, and employee benefits and workers’ compensation. This article explores the benefits and risks of partnering with a professional employer organization to better manage employment-related tasks.
-
The research credit – Get more from innovation with this tax break
May / June 2021
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 943
Abstract: Construction companies may not view themselves as “cutting-edge innovators” in the vein of software developers or medical researchers. But contractors can qualify for the research credit to substantially lower their tax liability. This article explains how the rules define qualified activities and expenses when claiming the credit. A sidebar reminds readers of another valuable tax break: The Employee Retention Credit.
-
Warning: Ambiguous support provisions can prolong divorce cases
May / June 2021
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 429
Abstract: Ideally, a separation agreement brings divorce litigation to a definitive resolution. But poorly drafted agreements can lead to multiple rounds of litigation. This article summarizes a recent Connecticut divorce case in which conflicting definitions of “pretax income from employment” in a couple’s settlement agreement led to 13 years of court battles. Marshall v. Marshall, No. 41216 (Conn. App., Oct. 6, 2020).
-
Estimating impairment in the COVID-19 era
May / June 2021
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 605
Abstract: The pandemic may have triggered an impairment test for some companies — even private ones that have opted to amortize goodwill under GAAP. Impairment charges reduce the value of acquired goodwill and lower profits for accounting purposes, which could signal a red flag to investors and lenders. This article explains what factors into the equation and why a business valuation professional is needed to make this accounting estimate.
-
Close-up on kickbacks and corruption
May / June 2021
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 562
Abstract: White collar crime is typically associated with asset theft and financial statement fraud. But more than 40% of fraud cases involve corruption, such as kickbacks, bid rigging, conflicts of interest and extortion, according to a recent study. This article highlights kickbacks and other types of corruption schemes, including ways to identify and prevent them.
-
Magarik v. Kraus USA, Inc. – Bad assumptions sink expert’s plumbing business valuation
May / June 2021
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 839
Abstract: Courts expect valuation experts to base their analyses on sound data and realistic assumptions. If they fail to do so, courts may disregard all or part of their conclusions. This article summarizes a recent statutory appraisal case from New York that highlights the importance of using reliable inputs when valuing a business. A sidebar explains why courts usually prefer objective, market-based valuation inputs over internally generated assumptions. Magarik v. Kraus USA, Inc., No. 606128-15 (Sup. Ct., Nassau Cty., April 28, 2020).
-
Once-in-a-lifetime opportunity – Moving IRA funds to an HSA
May / June 2021
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 403
Abstract: Individuals are permitted to transfer funds directly from an IRA to a Health Savings Account (HSA) once during their lifetime. As this short article explains, this straightforward transfer might be useful when people are hit with high medical expenses and have an insufficient balance in their HSA.
-
Where there’s a strong desire to retire, there’s FIRE
May / June 2021
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 591
Abstract: Some young workers under 40 are retiring early thanks to a relatively new strategy called FIRE (for Financial Independence, Retire Early). This article talks about how an aggressively frugal lifestyle can enable early retirement. Those who plan to retire at a more typical age also can use FIRE principles to strengthen personal finances and advance their retirement goals.
-
Investors: How to stop worrying and learn to embrace market volatility
May / June 2021
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 630
Abstract: Although market volatility can be unsettling, it has always played a part in financial markets. So it’s important not only to accept volatility, but to embrace the opportunities it can offer. This article suggests that investors choose dollar cost averaging to remove emotion from investing and to rebalance their portfolios regularly to maintain the right risk/reward profile.
-
Power your estate plan with a wealth replacement trust
May / June 2021
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 901
Abstract: A wealth replacement trust (WRT) leverages life insurance to allow individuals to meet their charitable goals without shrinking their family’s inheritance. This article summarizes how WRTs work and their benefits, including a lifetime interest stream and several cash flow benefits. A sidebar discusses the advantages and risks of transferring an existing life insurance policy to a WRT.