September / October
Showing 113–128 of 608 results
-
Property valuations in uncertain times
September / October 2020
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 442
Abstract: Valuation plays a critical role in real estate, from appraisals for residential mortgages to the sales of commercial real estate. But the COVID-19 crisis and resulting economic uncertainty pose challenges for valuation experts across the country. This short article covers how limited physical access, the lack of comparable sales, and economic uncertainty have made valuations tough.
-
Is your pandemic or civil unrest business interruption covered by insurance?
September / October 2020
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 586
Abstract: Like almost every other industry, real estate has suffered some losses due to COVID-19 and social-unrest-related closures. The good news is that businesses may have coverage under the business interruption (BI) provision in their property insurance policy. The bad news is that insurers are likely to put up a fight. This article examines coverage basics, how state legislatures have responded and how a CPA can help gather information needed to make a claim.
-
Leasing basics – Tips to help landlords maximize lease revenue
September / October 2020
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 681
Abstract: With the COVID-19 pandemic throwing a wrench into both the commercial and residential real estate markets, many real estate investors feel out of control. Many states and municipalities have enacted lease-eviction moratoriums, some lasting through the summer. As the real estate market reaches a new equilibrium, this article covers why now is the time to review outstanding leases.
-
4 ways the coronavirus is changing commercial real estate
September / October 2020
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 808
Abstract: COVID-19 has upended the world, and commercial real estate hasn’t been immune from the effects. As offices, hotels, restaurants and many retail stores and malls sat empty — and activity in warehouses escalated in response to the surge in e-commerce — COVID-19 has radically altered the industry’s long-term expectations. This article highlights some significant effects that are likely to linger and how they could transform commercial real estate. A short sidebar discusses whether force majeure clauses provide protection from costly breach of contract claims.
-
Estate Planning Red Flag – Your revocable trust isn’t fully funded
September / October 2020
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 309
Abstract: Revocable trusts provide significant benefits, including the ability to avoid probate of the assets they hold and facilitating management of a person’s assets in the event he or she becomes incapacitated. To obtain these benefits, however, the person must fund the trust — that is, transfer title of assets to the trust or designate the trust as the beneficiary of retirement accounts or insurance policies. This brief article explains what happens when the trust isn’t fully funded.
-
What are your options to pay for long-term care?
September / October 2020
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 630
Abstract: The cost of long-term home health care or an extended stay at a nursing home or assisted living facility can quickly erase one’s nest egg and derail an estate plan. This article examines three options to help cover the costs of long-term care (LTC): LTC insurance, hybrid insurance and employer-provided plans.
-
Valuation of pass-through entities – Why tax-affecting matters
September / October 2020
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 728
Abstract: The valuation of a closely held business for gift and estate tax purposes is critical to determining how much of one’s estate goes to family and how much goes to the government. If the business is structured as a pass-through entity — such as an S corporation, partnership or limited liability company (LLC) — the use of tax-affecting can substantially reduce its value, allowing your estate to slash its tax bill. This article details tax-affecting strategies and recounts U.S. Tax Court cases involving the valuation of pass-through businesses.
-
Estate planning in a socially distanced environment
September / October 2020
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 928
Abstract: As people continue to recover from the COVID-19 pandemic and much of the economy reopens, the “new normal” demands continued social distancing in many areas of life. What does this mean for estate planning? Clearly, estate planning is as important today — or arguably more important — than ever. But how does one plan an estate and execute critical documents without face-to-face meetings or if he or she is required to self-quarantine? This article examines ways to plan an estate and execute critical documents in a socially distanced environment. A sidebar explains the pitfalls of do-it-yourself estate plans.
-
4 ways construction teams can work more remotely
September / October 2020
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 448
Abstract: Contractors can’t work from home, but they can benefit from technology that supports remote collaboration and safer distancing to address COVID-19 and other threats. This article looks at four technology solutions that can help team members stay more separated but still connected, including videoconferencing and construction cameras/drones.
-
Now’s a good time to re-evaluate employee benefits
September / October 2020
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 544
Abstract: In difficult economic times, cost cutting becomes a necessity — and employee benefits are an easy target. Yet one of the lessons of the COVID-19 pandemic has been the value and importance of benefits. This article explores various low-cost options that contractors should consider, such as Health Savings Accounts, employee assistance plans and SEP-IRAs.
-
Enhancing preconstruction to protect workers and the bottom line
September / October 2020
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 669
Abstract: The COVID-19 pandemic and resulting economic slowdown have made careful planning of every job essential. More stringent safety protocols and, in many instances, a scarcity of projects mean a much slimmer margin of error. This article reviews some key aspects of preconstruction.
-
Year-end tax planning – Depreciation deductions remain viable
September / October 2020
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 956
Abstract: Like so many aspects of 2020, year-end tax planning will be different this year. Contractors should review tax-related legislation passed in response to the COVID-19 crisis, but some tried-and-true strategies remain viable. This article discusses Section 179 expensing, “bonus” depreciation and cost segregation studies. A sidebar reminds readers to manage cash flow independently of tax deductions.
-
Sec. 529 vs. Roth IRA plans – Choosing a college savings tool
September / October 2019
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 417
Abstract: Many people assume that a Section 529 plan is the ideal college savings tool. But the Roth IRA can also help parents save for college expenses. This article reviews the strengths of each. For example, Sec. 529 plans allow participants to make substantial nondeductible contributions. Owners of Roth IRAs can withdraw contributions anytime, tax- and penalty-free, for any purpose.
-
How to make market volatility your friend
September / October 2019
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 812
Abstract: Maintaining positions in a well-diversified portfolio is the best response to market volatility. But there may be something else investors can do: Use falling prices as an investment opportunity. As this article argues, market declines aren’t purely negative events. They can allow investors to buy stocks that would have been more expensive a month or a year previously. A sidebar discusses why, when evaluating portfolio risk, the investor’s time horizon is critical.
-
Divorcing? Revise your estate plan
September / October 2019
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 639
Abstract: Divorce requires individuals to attend to several important estate planning items. This article explains what the law says about ex-spouses’ rights under wills and trusts and how the soon-to-be divorced should act to protect their own interests and those of their children. It recommends several types of trusts for this purpose.
-
Have your cake and eat it too – SLATs provide tax benefits and enable wealth access
September / October 2019
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 528
Abstract: The Tax Cuts and Jobs Act temporarily doubled the estate and gift tax exemption to $11.4 million. But the exemption is scheduled to return to its previous level at the end of 2025. Affluent families can potentially make the most of the elevated exemption while retaining at least some access to their wealth by using a spousal lifetime access trust (SLAT). This article talks about the trust features.