November / December
Showing 337–352 of 609 results
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Ask the Advisor – Is a bridge loan right for me?
November / December 2014
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 402
Abstract: As the real estate market rebounds, bridge loans can provide an interim financing option for investors and developers until they’re able to secure long-term financing. While such loans provide several benefits, they also come with some disadvantages worth weighing before jumping into the loan. This article discusses the ins and outs of bridge loans.
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Smart investors look beyond NOI
November / December 2014
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 653
Abstract: Seasoned real estate moguls understand the need to get the best deal. Many investors start with a simple calculation of a property’s net operating income (NOI). NOI is simply the rental income of a property after operating expenses. The problem: This valuation tool isn’t always what it’s cracked up to be. This article takes a look at the ins and outs of NOI.
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Ordinary income vs. capital gain – How to treat real estate sale proceeds
November / December 2014
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 582
Abstract: When the owner of real estate sells a property, he or she typically prefers that the proceeds be treated as a capital gain rather than ordinary income for tax purposes, thus meaning the real estate was investment property. But what if the owner originally purchased the property for development and subsequently treated it as investment property? This article discusses a recent ruling from a federal district court in California that illustrates the undesirable tax consequences an owner can face when he or she changes plans.
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How a trust qualified for an exception to PAL rules
November / December 2014
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 843
Abstract: In a favorable decision for trusts that hold real estate assets, the U.S. Tax Court has held that such a trust qualified for the real estate professional exception and was therefore exempt from the limitations on passive activity losses (PALs). The court’s holding also means the trust can avoid the new 3.8% net investment income tax (NIIT) that applies to passive activity income. This article discusses how the Tax Court held that the activities of the trustee employees should be considered, noting that trustees aren’t relieved of their duties of loyalty to beneficiaries just because they conduct activities through a corporation wholly owned by the trust. A sidebar explains why two trustees’ minority interests didn’t undermine the trust’s material participation in the real estate operations.
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Are tax liabilities dischargeable in bankruptcy?
November / December 2014
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 298
Abstract: When “Scott” and “Wendy” filed for bankruptcy, they were surprised to learn that certain tax liabilities can be discharged in bankruptcy. This article explains the differences between “nondischargeable” and “dischargeable” tax liabilities and provides a list of requirements for a tax liability to be dischargeable.
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Term vs. perm – Demystifying life insurance choices
November / December 2014
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 670
Abstract: Life insurance can be a vital asset in planning for a family’s financial well being, but determining which type of policy better suits a specific situation can be challenging. There’s no one-size-fits-all answer, because different products fulfill different needs. This article details two types of life insurance policies: a term policy and a permanent policy.
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Smoothing the ups and downs – Help protect your portfolio against market volatility
November / December 2014
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 672
Abstract: Financial advisors warn inexperienced investors of the possibility of stock market volatility, yet when the going gets rough, some react irrationally and begin selling when it isn’t warranted. This article explains how seasoned investors use such tools as the Volatility Index (VIX) to better understand risk and provides strategies designed to lessen the effects of volatility on an investment portfolio.
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Keep more of your investment earnings
November / December 2014
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 822
Abstract: An investment’s performance is only as good as its after-tax return. That’s why tax efficiency is important to an overall portfolio strategy. This article details two variables that can affect tax liability and offers guidelines that can help in the management of a portfolio’s overall tax burden.
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Estate Planning Red Flag – You believe all inherited IRAs are protected from creditors in bankruptcy
November / December 2014
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 335
Abstract: Until recently, it was widely believed that inherited IRAs, like other IRAs, are protected from creditors in bankruptcy. But in a June 2014 decision — Clark v. Rameker — the U.S. Supreme Court held that an IRA inherited by the owner’s daughter was not. This article provides details of the Court’s findings and explains why leaving an IRA to a trust rather than a family member may be beneficial if bankruptcy is a concern. Clark v. Rameker, No. 13-299, June 12, 2014 (Supreme Court)
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Worried about challenges to your estate plan? Make it no contest!
November / December 2014
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 604
Abstract: No matter how clearly an estate plan communicates the deceased person’s wishes, there’s a chance that one or more family members will become disgruntled over the outcome and challenge the estate plan. One strategy for protecting a plan is to include a “no-contest” clause in the will or revocable trust (or both). This article explains how a “no-contest” clause works and provides alternative strategies that minimize incentives to challenge a plan.
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Don’t underestimate the impact of state estate taxes
November / December 2014
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 546
Abstract: With the federal gift and estate tax exemption currently topping $5 million, fewer people have to worry about implementing strategies to reduce federal estate tax liability. However, it’s unwise to forget to plan for state estate taxes. This article details how tax rates and exemptions vary from state to state and offers planning techniques to offset state estate taxes.
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The Sec. 1031 exchange – A powerful estate planning tool
November / December 2014
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 1007
Abstract: Now that the combined gift and estate tax exemption amount has topped $5 million, many people planning their estates have turned their attention to income taxes. For those who own highly appreciated business or investment real estate, one of the most effective tax strategies is the Section 1031 “like-kind” exchange. This article explains how a Sec. 1031 exchange can defer capital gains taxes on appreciated property. A sidebar answers the question, “Can personal property be used with a Sec. 1031 exchange?”
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Construction Success Story – Automated marketing optimizes business development
November / December 2014
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 433
Abstract: This issue’s “Construction Success Story” features the owner of a growing electrical contracting company who was feeling increasingly frustrated by the lags between marketing his company’s services, identifying leads and turning those leads into sales. His financial advisor recommended looking into a marketing automation system that would help track, qualify and score leads. This article describes how the two went about working with a marketing consultant and setting a budget to select the right solution.
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Reviewing new EPA rules for heavy equipment
November / December 2014
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 548
Abstract: Starting Jan. 1, new EPA rules go into effect that regulate the amount of pollution that can be emitted from large diesel engines used in a variety of construction-site equipment, including large mobile generators and backhoes. These “Non-road Tier 4 Emission Standards” are forcing heavy equipment makers to develop new fuel-saving and low-emission engines that may not work exactly like previous models. This article describes how things are changing “under the hood” and what the impact may be on aftermarket sales.
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Could a PEO prune your employment-related hassles?
November / December 2014
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 653
Abstract: For contractors, employment-related tasks can sprout like weeds and quickly grow out of control. Construction companies that find themselves constantly entangled in a thicket of HR and payroll problems may wish to engage a professional employment organization (PEO) to prune away many of these hassles. This article explains the services offered by PEOs, the potential legal protections they may provide, and some recommended due diligence to pursue when looking for one.
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Light the way – Boosting profitability through your financial statements
November / December 2014
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 876
Abstract: When it comes to making sense of dollars and cents, contractors may often feel like they’re fumbling around in the dark. Fortunately, the information available in their financial statements can light the way beyond just getting by into the happy land of greater profitability. This article discusses the basics of financial statements and some key ratios that can provide enlightening insights. A sidebar looks at a few general categories of key performance indicators that may help construction company owners catch and improve misaligned and underperforming aspects of their businesses.