November / December
Showing 145–160 of 609 results
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Estate Planning Red Flag – Your will or trust lacks clarity
November / December 2019
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 296
Abstract: Precise language is critical in wills, trusts and other estate planning documents. A lack of clarity is an invitation to litigation, as demonstrated by the ongoing dispute between Tom Petty’s widow and his two daughters from a previous marriage. This brief article uses the Petty case to illustrate the importance of using unambiguous language to ensure that one’s wishes are properly carried out.
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ABLE accounts and special needs trusts – 2 options for families with disabled loved ones
November / December 2019
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 575
Abstract: For those with a family member who’s disabled, estate planning can be difficult. Two options to consider are a special needs trust (SNT) or a Section 529A account, often referred to as an ABLE account, because it was created by the Achieving a Better Life Experience (ABLE) Act. This article details the pluses and minuses of an SNT and an ABLE account.
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Estate planning and your art collection
November / December 2019
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 730
Abstract: For art collectors, it’s critical that their estate plans address their collections separately from other types of assets. Investments in artwork may be motivated in part by financial gain, but for most collectors the primary motivation is a passion for the art itself. As a result, managing these assets involves issues that aren’t presented by purely financial assets. This article details how to address an art collection in an estate plan.
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What’s a clawback ― and should you be worried about it?
November / December 2019
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 868
Abstract: By temporarily doubling the gift and estate tax exemption amount, the Tax Cuts and Jobs Act created an historic opportunity for affluent families to shelter wealth from transfer taxes through lifetime giving. But some families are concerned that, if they take advantage of this opportunity, a portion of those gifts may be “clawed back” into their estates and be subject to estate taxes when the exemption amount is reduced. This article explains how, in theory, a clawback works. A sidebar explains how the IRS has alleviated concerns about assets being clawed back into one’s estate.
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Valuation matters – Appraisers apply 4 tests to determine highest and best use
November / December 2019
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 438
Abstract: An important factor for an appraiser to consider when valuing real property is its “highest and best use.” This may not necessarily be its current use, though. The Appraisal Institute defines highest and best use as “the reasonably probable and legal use of vacant land or an improved property that is physically possible, appropriately supported, financially feasible and that results in the highest value.” This article reviews the four tests appraisers typically apply to determine that use.
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Multifamily developers may want to consider short-term rentals
November / December 2019
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 557
Abstract: Developers of multifamily projects are always looking for innovative ways to reduce vacancies and improve cash flow. This article examines how savvy developers in urban markets with an oversupply of multifamily housing and/or an undersupply of hotel rooms can benefit from a nontraditional tool to accomplish these goals: short-term rentals.
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LLCs: How limited is your liability?
November / December 2019
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 672
Abstract: Many real estate investors hold title to their investment properties through a limited liability company (LLC). While LLC rules vary by state, this structure protects real estate investors from personal liability beyond the member’s equity investment. An LLC’s administration is fairly uncomplicated, and it offers potential tax benefits. However, this article reminds readers that liability protection under an LLC isn’t unlimited, and the Tax Cuts and Jobs Act (TCJA) made both positive and negative changes to the tax rules that affect LLCs.
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Related parties’ property exchange doesn’t qualify as like-kind
November / December 2019
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 793
Abstract: Like-kind exchanges under Internal Revenue Code Section 1031 provide a valuable tool for taxpayers to defer taxes on capital gains. The exchanges are subject to some strict rules that are intended to prevent tax avoidance scams. This article discusses a recent U.S. Tax Court case in which the parties to a like-kind exchange ran into one of those restrictions — the related-party limitation — and ended up with a higher-than-expected tax bill. A short sidebar reviews how the Tax Cuts and Jobs Act (TCJA) affected like-kind exchanges. The Malulani Group, Limited, and Subsidiary v. Commissioner, No. 16-73959, Ninth Cir., Oct. 9, 2018
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Should your dealership sell certified pre-owned vehicles?
November / December 2019
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 365
Abstract: The strength of the CPO market has some dealerships rethinking their CPO sales presence. But before adding this business line, a dealership owner needs to carefully consider the benefits and drawbacks of the move.
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Passing the baton
November / December 2019
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 613
Abstract: At some point, all dealership owners do a final customer ride-along and hang up their proverbial hats. This article spotlights the importance of lining up a successor. It discusses when an owner should start the succession process, what qualities a successor should possess and how to structure the transition.
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Consumer Review Fairness Act – Recent FTC complaints put spotlight on legislation
November / December 2019
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 655
Abstract: Given the importance of online reviews in the purchase process today, federal regulators and lawmakers are taking steps to protect their availability and legitimacy. The CRFA was passed in 2016 to stop dealerships from including contract provisions that allow them to penalize or sue customers for writing or posting negative online reviews about them or their products. This article details what dealerships are prohibited from doing.
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Consider these tax-related moves before year end
November / December 2019
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 852
Abstract: Year end presents a unique opportunity to implement tax-saving strategies. This article covers handling bonus depreciation and floor plan interest, shifting income from one year to another, taking advantage of valuable write-offs, and more. A sidebar discusses how the structure of a dealership entity affects tax liability differently from how it did before passage of the TCJA.
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Construction Success Story – Contractor ponders the ROI of wearable technology
November / December 2019
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 456
Abstract: This issue’s “Construction Success Story” features a contractor who specializes in building and renovating medical facilities. Recently, he began considering a purchase of “wearable tech” — data-gathering items that can be affixed to construction workers’ clothing. Before spending any money, however, he visited his financial advisor to discuss return on investment.
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4 reasons to review your business plan at year end
November / December 2019
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 540
Abstract: Nearly all construction companies began with a business plan. But, once a business is up and running, the document tends to get buried either in a file cabinet or on a hard drive. This article suggests contractors dig out their business plans and use them to assess their operations, as well as to plan for the coming year.
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Contain the creep by carefully managing project scope
November / December 2019
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 642
Abstract: No one likes a creep. When it comes to construction projects, one kind of creep that contractors must avoid is scope creep: when the actual work performed on a job gradually expands beyond the contract parameters without compensatory change orders. This article offers tips on how to avoid this costly problem.
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General contractor focus – Be mindful about subcontractor retainage
November / December 2019
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 899
Abstract: Most construction projects succeed because of the strong relationships between general contractors and subcontractors. One source of conflict that can quickly sour the rapport is retainage. This article explains why general contractors should take a mindful approach to remitting subcontractors’ retainage. A sidebar looks at how to deal with slow-paying owners.