May / June
Showing 97–112 of 621 results
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Making financial plans? Get your assets appraised
May / June 2020
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 423
Abstract: For hard-to-value assets, such as closely held businesses, real estate and art, a professional appraisal may be necessary. This short article lists situations that call for an appraisal, including retirement and estate planning, gift disclosures and charitable donations.
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How a living will helps ensure your last wishes are carried out
May / June 2020
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 555
Abstract: Living wills specify what should occur and who should make medical decisions should someone become seriously ill and unable to make decisions for him- or herself. As this article details, two other documents, a durable power of attorney for property and a health care power of attorney, usually are drafted at the same time.
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Investing in cryptocurrency – How to avoid unpleasant tax surprises
May / June 2020
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 636
Abstract: As investing in Bitcoin and other cryptocurrencies becomes increasingly popular, investors need to understand the potential tax ramifications. This article explains that using cryptocurrency to make purchases can trigger a capital gain or loss. Also, owners may recognize taxable income as a result of certain blockchain events. The IRS is expected to offer additional guidance in the near future.
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Build an emergency fund to weather any storm
May / June 2020
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 893
Abstract: Regardless of current income, everyone needs to set aside some cash in a savings account or other liquid, low-risk investment for an emergency. This article advises readers to focus on expenses, not income, when determining an emergency fund target. It also warns against overfunding, or saving too much in a low-interest account. A sidebar discusses how to “rightsize” income tax withholding.
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The challenges of valuing promissory notes
May / June 2020
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 434
Abstract: Business valuation professionals are sometimes asked to determine the fair market value of a promissory note, typically in connection with gift or estate tax matters involving intrafamily loans or sales. This article shows why this task is often more complicated than it seems at first blush.
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How to value “profits interests” in LLCs
May / June 2020
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 653
Abstract: Limited liability companies (LLCs) sometimes offer a unique form of equity-based compensation known as “profits interests.” These awards don’t convey the full rights of ownership. This article describes why it’s important to understand the specific terms of an award and how a unit’s terms and conditions affect the method of valuation.
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Spotlight on patent infringement – Recent Federal Circuit case offers guidance on the EMVR
May / June 2020
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 838
Abstract: In general, a patent holder seeking infringement damages must apportion profits or royalties between the patented feature and any unpatented features of the infringing product. But there’s an important exception to apportionment known as the “entire market value rule” (EMVR). This article explains what it takes for a plaintiff to invoke the EMVR and summarizes a recent U.S. Court of Appeals case. A sidebar discusses why certain commenters think this case sets the bar too high. Power Integrations, Inc. v. Fairchild Semiconductor International, Inc., 904 F.3d 965, Fed. Cir. 2018 VirnetX, Inc. v. Cisco Systems, Inc., 767 F.3d 1308, Fed. Cir. 2014
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Cost approach – Taking the balance sheet to a different level
May / June 2020
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 567
Abstract: The cost (or asset-based) approach specifically focuses on a company’s balance sheet. This article explains how this approach works and when it might be an appropriate method of valuation.
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The challenges of valuing promissory notes
May / June 2020
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 434
Abstract: Business valuation professionals are sometimes asked to determine the fair market value of a promissory note, typically in connection with gift or estate tax matters involving intrafamily loans or sales. This article shows why this task is often more complicated than it seems at first blush.
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How to value “profits interests” in LLCs
May / June 2020
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 653
Abstract: Limited liability companies (LLCs) sometimes offer a unique form of equity-based compensation known as “profits interests.” These awards don’t convey the full rights of ownership. This article describes why it’s important to understand the specific terms of an award and how a unit’s terms and conditions affect the method of valuation.
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Spotlight on patent infringement – Recent Federal Circuit case offers guidance on the EMVR
May / June 2020
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 838
Abstract: In general, a patent holder seeking infringement damages must apportion profits or royalties between the patented feature and any unpatented features of the infringing product. But there’s an important exception to apportionment known as the “entire market value rule” (EMVR). This article explains what it takes for a plaintiff to invoke the EMVR and summarizes a recent U.S. Court of Appeals case. A sidebar discusses why certain commenters think this case sets the bar too high. Power Integrations, Inc. v. Fairchild Semiconductor International, Inc., 904 F.3d 965, Fed. Cir. 2018 VirnetX, Inc. v. Cisco Systems, Inc., 767 F.3d 1308, Fed. Cir. 2014
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Cost approach – Taking the balance sheet to a different level
May / June 2020
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 567
Abstract: The cost (or asset-based) approach specifically focuses on a company’s balance sheet. This article explains how this approach works and when it might be an appropriate method of valuation.
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Congress resurrects energy-efficient tax breaks
May / June 2020
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 428
Abstract: The massive federal spending bill enacted in late 2019 renews a potentially valuable energy-efficiency tax credit and a deduction that had expired at the end of 2017. The renewal is retroactive to 2018, so, for real estate professionals who qualified for the credit or deduction for that year, this article looks at whether it’s worthwhile to file an amended tax return.
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Is adaptive reuse right for you?
May / June 2020
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 612
Abstract: Mark Twain once advised, “Buy land — they’re not making it anymore.” That’s not true about buildings, but owners, developers and investors nonetheless can see impressive profits by buying existing buildings for repurposing instead of starting from scratch. Such “adaptive reuse” is rapidly gaining ground, and this article examines what factors real estate professionals should consider before taking the leap.
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Staying on top of preventive maintenance
May / June 2020
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 625
Abstract: Performing routine building inspections and maintenance on a regular basis can help avoid unnecessary headaches. Setting a consistent, ongoing schedule is the first step. This article covers the importance of tracking inventory, scheduling inspections and repairs, and estimating costs of maintenance.
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Cost segregation studies post-TCJA – Make the most of bonus depreciation
May / June 2020
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 858
Abstract: For years, larger businesses have relied on cost segregation studies to accelerate their depreciation deductions and, as a result, reduce taxes and boost cash flows. Others may have thought the studies not worth the expense, especially for properties with a smaller tax basis. The Tax Cuts and Jobs Act (TCJA) changed the landscape dramatically when it comes to the cost-benefit analysis. This article discusses why all owners, developers and investors building or acquiring new or used commercial or residential real estate should consider cost segregation studies. But a sidebar discusses the “retail glitch.”