September / October
Showing 465–480 of 608 results
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Act now – QSBS offers gain without the pain
September / October 2011
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 613
Abstract: Time is running out for a remarkable tax break for investors. If they invest in qualified small business stock (QSBS) by the end of 2011 and hold it for more than five years, they’ll be able to sell the stock tax-free. Lawmakers have proposed making this tax break permanent, but unless they act before year end, investors will need to move quickly to take advantage of it. This article describes the benefit of QSBS, but also warns about the complexities involved.
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How an intrafamily loan can help you transfer wealth
September / October 2011
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 962
Abstract: Lending money to loved ones can be a tax-smart strategy for transferring wealth to family members, particularly in today’s low-interest-rate environment. This article explains why, and shows the process. However, there can be risks, including an IRS challenge if the transaction isn’t treated as a legitimate loan. A sidebar offers a specific example of an intrafamily loan in action.
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The benefits of collaborative divorce
September / October 2011
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 372
Abstract: This brief article explains collaborative divorce, a way to split up marital estates amicably and creatively while minimizing professional fees and court costs. In collaborative divorce, each side hires its own attorney, and then the parties meet regularly to brainstorm settlement options. Collaborative divorce can save time and money because it requires just one neutral financial expert.
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Sanity check — When to use the excess earnings method
September / October 2011
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 697
Abstract: The IRS developed the excess earnings (or formula) method in the 1920s as a way to compensate breweries and distilleries for intangible value lost during the Prohibition era. Appraisers still use this method to value businesses in a variety of industries. This article outlines the fundamentals of the method and notes its benefits and pitfalls. The article points out that, while this method is rarely used as a sole method of valuation, it may provide a useful sanity check for other methods.
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Will your deal fall through? — Avoiding M&A pitfalls
September / October 2011
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 794
Abstract: Many mergers and acquisitions (M&As) fall through because they fail to make sound financial sense. Sometimes M&A participants rely on industry rules of thumb, which prove insufficient as the sole basis for a deal. This article talks about the problems that may occur when buyers overpay. It also notes the need for thorough due diligence conducted by a financial expert to determine whether a proposed deal will hold up in the real world.
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A valuator’s insight into buy-sell agreements
September / October 2011
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 945
Abstract: Buy-sell agreements provide much-needed protection when an owner involuntarily leaves — or voluntarily wants out of the business. A comprehensive agreement not only defines the term “value,” but it also incorporates buyout terms and includes provisions for various buy/sell scenarios and contingencies. This article explains the importance of a valid buy-sell agreement and the significant role an appraiser plays in ensuring the agreement is sound — thus minimizing potential conflicts down the road. A sidebar discusses using key-person insurance to fund buyouts.
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Economic damages – The choice between lost profits and lost business value
September / October 2011
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 744
Abstract: Arriving at a damages award for a plaintiff’s loss of economic benefits may involve calculating lost profits, lost business value and, in some cases, both. But, as this article notes, the distinction between lost profits and lost value can be confusing. Attorneys need to understand the difference and when each method might apply so their clients don’t accidentally “double dip” when calculating damages.
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Calculation vs. valuation: A critical difference
September / October 2011
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 496
Abstract: Attorneys and their clients sometimes ask professional valuators to provide preliminary estimates — called “calculations” — rather than full-fledged business appraisals. Such requests might save money up front, but this article discusses a recent Iowa case that illustrates why calculations are no substitute for valuations.
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6 principles for better database management
September / October 2011
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 699
Abstract: As more and more organizations store information in searchable databases, disputes over the discovery of that data have become increasingly common in civil litigation. This article notes that, in response, the Sedona Conference — an influential think tank of leading jurists, lawyers, experts and consultants — has developed six principles to simplify discovery of database information and clarify the obligations of both requesting and producing parties.
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Fraud experts “like” social media evidence — with good reason
September / October 2011
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 848
Abstract: Thanks to the surging popularity of social networking media, investigators can now tap into a wealth of potential evidence that was nearly impossible to find only a few years ago. This article discusses the fact that many people are posting incriminating material online, and summarizes the regulatory limitations that apply when it comes to obtaining evidence from social media. A sidebar looks at the use of “social network analysis” (SNA) to detect sophisticated fraud schemes.
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A primer on the probate process
September / October 2011
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 266
Abstract: This brief article explains the probate process and why it’s generally desirable to avoid probate, if possible. It mentions strategies for avoiding or minimizing probate, but they depend largely on the complexity of one’s estate.
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Do you need long-term care insurance? Weigh the costs and benefits before deciding
September / October 2011
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 672
Abstract: Long-term care (LTC) generally isn’t covered by Medicare or other health insurance. Because of the increasingly high costs associated with LTC services, an LTC insurance policy is worth considering. This article discusses options available, including a new federally administered program called Community Living Assistance Services and Supports (CLASS), which will be available after October 2012. The article also discusses the self-insurance option.
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Turning your ownership interest into cash for retirement
September / October 2011
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 821
Abstract: Business owners have many options to get cash out of their businesses so they can retire comfortably. This article describes what’s involved in selling to different types of buyers: co-owners or family; managers or employees; or outsiders. Alternatively, one can derive cash from the business without selling it, through such vehicles as a deferred compensation agreement, a severance package, a covenant not to compete, or defined benefit plans and target benefit plans.
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ETFs vs. mutual funds – Both have merit, depending on your goals
September / October 2011
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 773
Abstract: Exchange-traded funds (ETFs) have exploded in popularity since their introduction in the early 1990s. Both ETFs and mutual funds allow investors to invest in a variety of securities, providing the potential for instant diversification. However, in many ways, ETFs are a more flexible and easily traded product. As this article explains, that flexibility can be both an advantage and a disadvantage. It discusses the differences between the two kinds of products, including fees and expenses, and looks at the ever-more-exotic strategies that some ETFs and mutual funds offer.
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Ask the Advisor – What type of insurance coverage is needed for new construction projects?
September / October 2010
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 437
Abstract: Risk management is as integral to a successful project as the construction materials and crew. And the first step is proper insurance coverage. Real estate professionals who are uncertain whether they have enough should ask a qualified professional to help them conduct an insurance coverage audit. This article shows how coverage audits can reduce the odds of an uncovered incident undermining the project’s profitability — or worse.
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Think twice before bailing out – Save your property and your tenants
September / October 2010
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 504
Abstract: A property owner’s financial setback due to loss of tenants can cause a building to fall into disrepair, which may in turn cause existing tenants to leave, leading the owner to lose more money and, in many cases, to lose the property too. This article shows how this vicious cycle can be broken: by working closely with the lender and by adopting a greater “customer service” mentality toward tenants.