November / December
Showing 481–496 of 609 results
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Be prepared: New accounting standards are fast approaching
November / December 2010
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 549
Abstract: Since 2008, the United States has been slowly moving closer to adopting International Financial Reporting Standards (IFRS). Transitioning to IFRS from U.S. Generally Accepted Accounting Principles (GAAP), seen by most experts as inevitable, could have significant consequences. This article discusses the differences between GAAP and IFRS and explains how they pertain to real estate companies.
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Need financing for a new project? Let tax credits come to the rescue
November / December 2010
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 994
Abstract: When launching a new project, it might be difficult for a developer with high loan-to-value ratios to secure financing from lenders. But on the right project, some tax credits may generate the equity needed to bridge the gap. This article looks at low-income housing tax credits, rehabilitation tax credits, and the new markets tax credit. A sidebar discusses a new grant program under which the Treasury Department makes payments for “specified energy property” in lieu of certain tax credits.
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Life’s uncertain — consider disability insurance
November / December 2010
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 497
Abstract: Most people receive short-term disability coverage through their employers. Less common but no less important is long-term coverage. Unfortunately, even when an employer provides long-term coverage, the amount of that coverage often is inadequate. This article shows why an individual policy may offer several important benefits not provided by group coverage.
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Accelerating your mortgage payoff: Good idea or wasted opportunity?
November / December 2010
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 710
Abstract: If a person has extra money, should he or she use it to make extra payments on the mortgage? There are strong arguments on both sides of this matter. This article examines the pros and cons, while exploring other financially beneficial options and explaining the importance of maintaining liquidity.
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A guiding light even after death – Pass your wealth and values on to loved ones with an incentive trust
November / December 2010
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 543
Abstract: It’s not uncommon for people to worry about what might happen if their children should inherit their wealth before they’ve gained experience and maturity. But this article shows that an incentive trust will allow parents to establish specific criteria for their children to meet before becoming eligible to receive the trust’s assets. The trust can mandate that the child meet particular personal or professional goals, and it can be set up to spread distributions over a set amount of time.
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Higher interest rates ahead? Bond fund investors need to plan for multiple scenarios
November / December 2010
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 815
Abstract: With interest rates near historic lows for an extended time, speculation has mounted about when they might head higher. Interest rates and bond prices tend to move in opposite directions, so if rates rise, bond prices likely will fall. But, as this article explains, there’s no reason for bond holders to panic. Even in a rising interest rate environment, a portfolio manager can reinvest interest payments in higher-yielding bonds, and a number of diversification options are also available. A sidebar explains what causes changes in interest rates.
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Reasonable royalty calculations demand sound expert analysis
November / December 2010
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 845
Abstract: Federal courts are cracking down on what they see as sloppy practices in calculating reasonable royalty damages in patent infringement cases. This article looks at one case in which an appeals court threw out an award of more than $500,000 and remanded the case for redetermination of damages. It explains the factors that led the court to determine that the award “relied on speculative and unreliable evidence divorced from proof of economic harm linked to the claimed invention.”
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Looking ahead and behind to determine lost earnings
November / December 2010
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 751
Abstract: When an employee is let go against his or her will, he or she may turn to litigation, seeking damages for lost earnings. Such damages also may be sought by a plaintiff who has suffered an injury that affects his or her ability to work. When placing a value on lost earnings, the valuator looks not only behind, at the plaintiff’s past earnings, but also ahead, estimating the plaintiff’s future earnings. This article explains the techniques involved.
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Valuation interviews help tell the whole story
November / December 2010
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 352
Abstract: Interviewing a company’s management team is a critical component of the valuation process. But a client’s CEO or other top executive may resist these interviews because of time constraints, confidentiality concerns, or fear of alerting employees to a major event, such as a sale or bankruptcy. Nevertheless, such interviews are important — this article explains why.
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Emerging from bankruptcy – Valuation is critical to a successful fresh start
November / December 2010
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 857
Abstract: Once a company emerges from bankruptcy, obtaining an accurate estimate of its reorganization value as well as the fair value of its assets will help ensure its survival. But, although traditional valuation principles and approaches apply, reorganization value is driven by negotiations between the debtor and its creditors, whose primary concern is how much they’ll be paid. As this article explains, valuators in a bankruptcy context must consider several complex, interrelated accounting standards.
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Estate Planning Red Flag – You’re leaving your IRA to a child
November / December 2010
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 349
Abstract: Many people designate a child or other young person as beneficiary of an IRA. But there’s a downside to doing so: Unless the child is a minor, he or she obtains full control over the IRA, so there’s nothing to stop him or her from taking larger distributions or even cashing out the entire account. One solution that preserves the IRA for as long as possible is to name a trust as its beneficiary and then name the child as the trust’s beneficiary. This short article explains why designating a minor as the beneficiary of an IRA isn’t advisable.
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Protecting what’s yours – An offshore trust may be the answer to your asset protection needs
November / December 2010
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 793
Abstract: A myriad of asset protection strategies exist, but perhaps one of the strongest is the use of an offshore trust. Because of the high costs associated with establishing and administering offshore trusts, they make the most sense for high net worth individuals who face a significant risk of spurious claims and litigation — such as entrepreneurs and physicians. This article explores when and when not to use an offshore trust.
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Have you considered a Social Security “do-over”?
November / December 2010
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 651
Abstract: Planning for retirement is an important component of an estate plan. But what if a person already is retired and looking for ways to boost his or her income without creating a lot of risk? A lesser-known strategy can be loosely called a Social Security “do-over.” In a nutshell, a person files a form with the Social Security Administration and repays all of the Social Security benefits he or she has received. Then the person reapplies and begins receiving a higher payment based on his or her current age. This article further details this strategy.
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Business-owned life insurance: Handle with care
November / December 2010
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 685
Abstract: Business-owned life insurance serves a number of legitimate purposes, including succession and estate planning. A big advantage of using life insurance is that the proceeds typically are tax free. But there have been abuses, particularly by large companies that purchased insurance on the lives of lower-level employees, often without their knowledge. Indignation over these so-called “janitor policies” led Congress to add Section 101(j) to the Internal Revenue Code (IRC) as part of the Pension Protection Act of 2006 (PPA). This article explains that, even though this provision is intended to prevent abusive employment practices, it’s broad enough to encompass life insurance used to fund a buy-sell agreement or for other estate planning purposes.
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Standing PAT – Employer’s physical fitness test plays role in discrimination suit
November / December 2010
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 829
Abstract: A female truck driver who, after some difficulty, managed to be transferred to a more physically demanding driving job was fired not long afterward, after failing a physical ability test. She filed a lawsuit alleging sex discrimination. This article looks at the findings of the appeals court, which agreed with her that the test had been administered selectively.
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Rolling trouble: Runaway truck leads to ADEA case
November / December 2010
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 714
Abstract: Many lawsuits spring from alleged unlawful termination. But this article looks at one case in which the court considered whether an employer had violated the Age Discrimination in Employment Act (ADEA) when it wouldn’t reinstate a driver after an accident. This case wasn’t about the driver’s termination, which both parties agreed was based on a legitimate disciplinary policy. Rather, the case focused on the allegedly discriminatory refusal to reinstate the plaintiff as other, younger employees had been after being fired for the same or similar conduct.