September / October
Showing 593–608 of 608 results
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9 ways to strategize for a better 2008 tax outcome
September / October 2008
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 1034
Abstract: Think of year end tax planning for your dealership as something like a chess game. To take advantage of important breaks and avoid pitfalls, you’ll want to plan your moves carefully. And with the Economic Stimulus Act of 2008, tax planning this year presents even more winning opportunities.
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Construction Success Story – Contractor builds Web site to sell spec houses
September / October 2008
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 349
Abstract: In this issue’s “Construction Success Story,” we tell the tale of a residential contractor with several spec houses on the market who was concerned that her homes weren’t getting the attention they deserved, despite the number of unique and desirable features she had built in. She discussed the problem with her financial advisor, and the two agreed that a Web site might add visibility and help build profits.
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New technology helps contractors manage weather-related risk
September / October 2008
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 566
Abstract: Let’s face it, construction companies are at the mercy of Mother Nature. Whether battling ice storms in New England, drought on the West Coast or thunderstorms in the Midwest, weather can wreak havoc on any contractor’s project schedule. This article examines “weather risk management solutions” — new software created specifically to help contractors mitigate the weather’s effects on their jobs. (Updated 4/20/12)
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Don’t let aggressive drivers wreck your safety record
September / October 2008
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 516
Abstract: If a contractor has more than one job site going at a time, chances are he or she has employees driving between them. And unless steps are taken to ensure those workers are driving safely, a construction company’s safety record may be living on borrowed time. This article suggests some ways to address aggressive driving from a risk management perspective.
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Going, going, gone … Catch profit fade before it lowers the curtain on your bottom line
September / October 2008
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 940
Abstract: Many construction projects fall prey to a very real, and potentially disabling, financial predicament called “profit fade.” It occurs when a job fails to go as planned, and the carefully estimated profit margin shrinks to nothing — or less. This article explores some ways to catch this dollar-deadly threat.
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No construction company is safe – Fraud continues to impede projects, threaten profits
September / October 2008
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 649
Abstract: Compared to the risks construction companies face every day on their jobs, fraud may seem a relatively small danger. It isn’t. Construction companies that are victims of fraud experience a median loss of $330,000, according to the Association of Certified Fraud Examiners (ACFE). This article looks at some of the “hot” forms of fraud to watch out for and suggests some measures to prevent these crimes and others.
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Tax Tips
September / October 2008
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 509
Abstract: This article briefly reviews tenancy-in-common interest, year end tax tips for the self-employed, and how the IRS classifies hobbies and second businesses.
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Is tax-free investing really tax-free?
September / October 2008
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 592
Abstract: Investing in tax-exempt securities such as municipal bonds can be a great strategy, especially if you’re in a high tax bracket. But this strategy can backfire if you’re not careful. Sometimes “tax-free” isn’t as free as it seems. This article explains how to evaluate the tax-effectiveness of municipal bonds and tax traps to watch out for.
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Don’t “wage” war with the IRS – Review S corporation compensation to help ensure it will pass muster
September / October 2008
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 601
Abstract: The payment of reasonable compensation to S corporation shareholders is high on the IRS’s list of audit concerns. That’s because S corporations that make distributions of profits in lieu of salaries to employee shareholders enjoy significant savings on employment taxes. In recent years, auditors have been scrutinizing S corporation salaries and recharacterizing distributions of profits as wages when they feel that shareholder compensation is unreasonably low. The result: Affected businesses receive an unpleasant surprise in the form of a bill for unpaid employment taxes, plus penalties and interest. This article offers advice on how to determine reasonable compensation.
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A great time for a GRAT – How to transfer more to your heirs at a lower tax cost
September / October 2008
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 1210
Abstract: If you’ve graduated beyond making annual exclusion gifts and are looking to do more, perhaps a grantor retained annuity trust (GRAT) would fit your needs. Although it’s a relatively sophisticated strategy, when carefully planned and executed, the GRAT could allow you to transfer substantial amounts of wealth to your children or other heirs while minimizing — or even eliminating — gift and estate taxes. And, by establishing a long-term GRAT while interest rates are low, you can enhance the GRAT’s tax-saving potential. This article explains how a GRAT works and its tax-saving advantages.
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When do subsequent events count?
September / October 2008
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 541
Abstract: Events that occur after the valuation date — such as key person losses, natural disasters or post-valuation transactions — complicate business appraisals. Fortunately, experienced business valuators understand how to navigate the treacherous waters of subsequent events. This brief article explains some considerations that may cause a valuator to factor a subsequent event into the analysis. Even though valuators generally disregard events that occur after the valuation date, numerous exceptions to this rule exist.
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Partner with a valuator — for better and worse
September / October 2008
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 603
Abstract: Hiring a valuator early in the bankruptcy process can help preserve asset values, improve the chances of a successful turnaround and maximize liquidation proceeds. For distressed businesses contemplating bankruptcy, liquidation value is an important benchmark. This article discusses the ways valuators can be invaluable advisors throughout the bankruptcy process, helping stakeholders evaluate the viability of purchase offers, management buyouts and reorganization plans.
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Convenience has a price — The ins and outs of marketability discounts
September / October 2008
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 1026
Abstract: Marketability discounts capture the inconvenience, time and costs associated with selling a private business interest. This article explains what marketability discounts are and how they work, using a hypothetical example to illustrate. Because such discounts are matters of professional judgment and can vary from one assignment to the next, the article points out that only experienced valuation professionals are equipped to handle them. A sidebar clarifies the difference between marketability and illiquidity discounts.
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Court delivers another lesson on FLP structuring
September / October 2008
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 572
Abstract: This article summarizes the most recent important court ruling on FLPs. The court, in Bigelow v. Commissioner, found that the decedent’s gross estate must include the full fair market value of property that had been transferred to the FLP. This ruling reinforces the notion that, when it comes to FLPs, substance is more important than form.
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New accounting standard could change merger negotiations
September / October 2008
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 879
Abstract: Late last year, the Financial Accounting Standards Board (FASB) issued a revision of the accounting rules for mergers and acquisitions. FASB Statement No. 141R, Business Combinations, revises the earlier FASB Statement No. 141. As this article explains, it expands the scope of covered business combinations, revises the treatment of transaction costs and addresses the recognition of intangible assets, bargain purchases and contingencies. These changes could affect the value of a combination deal.
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Killing billing fraud schemes
September / October 2008
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 854
Abstract: Motivated by the potential for big rewards, occupational thieves have come up with a variety of billing fraud schemes. But businesses and their legal advisors can help prevent large losses and possibly enhance their chances of a successful prosecution if they understand how fraud experts uncover them. This article describes how pass-through, personal purchase, pay-and-return and shell company schemes work, and how to spot them.