May / June
Showing 81–96 of 621 results
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Lucero v. United States – Court rules “severely distressed” company was overvalued
May / June 2021
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 443
Abstract: A federal district court recently held that a married couple was entitled to a tax refund for a 2014 court settlement that included stock in a private business. This article summarizes the case and explains how the detailed analysis provided by an experienced business valuation professional helped persuade the court to uphold the taxpayers’ amended return. Lucero v. United States, Civ. No. 17-1065 JCH/JFR (D.N.M. Oct. 27, 2020).
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Eye on earnouts
May / June 2021
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 566
Abstract: M&A activity has grown during the COVID-19 pandemic. That trend is expected to continue in anticipation of higher capital gains tax rates under the Biden administration. Earnouts have become particularly common for deals that happen during these uncertain times. This article covers some earnout options to consider.
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Bankruptcy court addresses effects of COVID-19 on value
May / June 2021
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 623
Abstract: The COVID-19 pandemic has caused many businesses to struggle financially, forcing some to even file for bankruptcy. A critical factor when valuing a debtor in bankruptcy is current economic conditions. This article summarizes a recent bankruptcy court case that demonstrates the importance of using credentialed experts who fully consider the effects of the COVID-19 pandemic on value today. In re Body Transit, Inc. 619 B.R. 816 (Bankr. E.D. Pa. 2020).
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Measuring commercial damages
May / June 2021
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 863
Abstract: When estimating damages in commercial litigation, experts must decide whether to compute lost profits, diminished business value — or both. This article compares the two metrics and explains how to avoid double dipping.
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Lucero v. United States – Court rules “severely distressed” company was overvalued
May / June 2021
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 443
Abstract: A federal district court recently held that a married couple was entitled to a tax refund for a 2014 court settlement that included stock in a private business. This article summarizes the case and explains how the detailed analysis provided by an experienced business valuation professional helped persuade the court to uphold the taxpayers’ amended return. Lucero v. United States, Civ. No. 17-1065 JCH/JFR (D.N.M. Oct. 27, 2020).
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Eye on earnouts
May / June 2021
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 566
Abstract: M&A activity has grown during the COVID-19 pandemic. That trend is expected to continue in anticipation of higher capital gains tax rates under the Biden administration. Earnouts have become particularly common for deals that happen during these uncertain times. This article covers some earnout options to consider.
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Bankruptcy court addresses effects of COVID-19 on value
May / June 2021
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 623
Abstract: The COVID-19 pandemic has caused many businesses to struggle financially, forcing some to even file for bankruptcy. A critical factor when valuing a debtor in bankruptcy is current economic conditions. This article summarizes a recent bankruptcy court case that demonstrates the importance of using credentialed experts who fully consider the effects of the COVID-19 pandemic on value today. In re Body Transit, Inc. 619 B.R. 816 (Bankr. E.D. Pa. 2020).
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Measuring commercial damages
May / June 2021
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 863
Abstract: When estimating damages in commercial litigation, experts must decide whether to compute lost profits, diminished business value — or both. This article compares the two metrics and explains how to avoid double dipping.
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Estate Planning Red Flag – You and your spouse have elected to “split” gifts
May / June 2021
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 354
Abstract: Gift splitting can be a valuable estate planning tool, allowing spouses to maximize the amount of wealth they can transfer tax-free. But in some cases, it can have undesirable consequences. This brief article explains the potential pitfalls of splitting gifts.
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What a difference six months can make – An alternate valuation date can reduce estate tax liability
May / June 2021
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 572
Abstract: Those who have money invested in the stock market are well aware of potential volatility. Needless to say, this volatility can affect one’s net worth. Something many might not think about is the potential effect on estate tax liability. Specifically, one’s family might unexpectedly owe estate tax on their death if it occurs before the value of stocks or other assets drops precipitously. This article details a strategy to ease estate tax liability by allowing an executor to elect to use an alternate valuation date.
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Is it time to review your beneficiary designations?
May / June 2021
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 639
Abstract: A will or revocable trust may form the core of an estate plan, but for most people, a substantial amount of wealth bypasses these traditional estate planning tools and is transferred to their loved ones through beneficiary designations. This article explores the reasons why it’s critical to periodically review beneficiary designations.
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Charitable giving in 2021 – Plan carefully to maximize the tax benefits
May / June 2021
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 938
Abstract: In the early days of the COVID-19 pandemic, lawmakers enacted the CARES Act to provide some relief to the ailing economy. One of its provisions, meant to encourage charitable giving, temporarily suspended limits on tax deductions for certain charitable gifts made in 2020. More recently, the Consolidated Appropriations Act extended this relief to charitable gifts made in 2021. This article examines how to maximize these charitable giving benefits. A sidebar explains the above-the-line charitable deduction for non-itemizers.
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Tax Tips
May / June 2020
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 417
Abstract: These brief tips explain the benefits of the temporary gift tax break; detail the reasons to commission a cost segregation study; and show how to identify audit red flags.
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An estate plan benefits you and your family
May / June 2020
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 558
Abstract: Quick question: Who needs an estate plan? The answer isn’t only the affluent; it’s everyone. While gift and estate tax liability isn’t an issue for most folks, most families can benefit from a comprehensive plan that divides their wealth, protects their well-being and provides a compass for the future. This article explores how a comprehensive estate plan can benefit your family.
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Is your business a tax shelter?
May / June 2020
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 561
Abstract: Most people, when they hear the term “tax shelter,” imagine a tax-avoidance scheme of questionable legality. But while some tax shelters operate in legal grey areas, more often than not they involve legitimate tax-saving strategies. This article explains that, surprisingly, many ordinary businesses meet the broad definition of a tax shelter, a classification that can have negative tax consequences.
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The SECURE Act – Understand the retirement and estate planning implications
May / June 2020
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 943
Abstract: For those who have significant savings set aside in an IRA, 401(k) plan or similar account, the Setting Every Community Up for Retirement Enhancement (SECURE) Act likely alters their retirement and estate planning strategies. This article details the highlights of the SECURE Act. A sidebar explains how the SECURE Act affects employers.