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Showing 8705–8720 of 10245 results
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Use a cost segregation study to accelerate deductions
May / June 2010
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 686
Abstract: For those who have recently purchased or built a new building, or even substantially remodeled an existing building that they own, faster write-offs are only a cost segregation study away. A cost segregation study identifies property components and their cost, allowing owners to maximize their current depreciation deductions by using the shorter lives and faster depreciation rates available for the qualifying parts of the property. But the overall benefit may be limited in certain circumstances. This article explores some of the details, while a sidebar addresses the concern some have as to whether a cost segregation study might trigger an audit.
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Key strategies to maintain — or grow — property values
May / June 2010
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 726
Abstract: Commercial real estate has been hit hard by the recession, and many owners have struggled with falling property values. But some simple property management strategies can help maintain or even increase the value of properties. For example, commercial properties are often ripe with expenses that could easily be reduced with a little vigilance. There are also ways to improve vacancy management and tenant retention.
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The feds step in – CRE loan workout guidance
May / June 2010
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 770
Abstract: With the ongoing credit crisis, even borrowers that remain creditworthy have been challenged by the reluctance of some lenders to pursue workouts for commercial real estate (CRE) loans. Federal bank regulatory agencies have responded by releasing a guidance statement which encourages “prudent” workouts. It calls for a workout plan that scrutinizes current financial information on the borrower, and lists a number of factors an examiner should consider when assessing a borrower’s repayment ability. The statement also places on lenders the responsibility for reviewing current collateral values. A sidebar to this article discusses factors that examiners should consider when valuing income-producing properties.
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Up in the air – With the estate tax in flux, do you know what your estate plan says?
May / June 2010
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 369
Abstract: There’s been a great deal of estate tax law uncertainty lately. A temporary repeal of the estate tax took effect in January, but it’s scheduled to return in 2011 unless Congress acts. Unless and until this happens, it’s important for individuals to review their estate plan both today and after President Obama signs estate tax legislation into law. Otherwise, one’s estate plan may have undesirable consequences, such as loved ones incurring unnecessary tax liability.
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Save or dump? Retention guidelines help determine whether to keep or shred tax records
May / June 2010
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 700
Abstract: How long is it necessary to hold on to tax-related documents? The quick answer is that it depends on the document. Generally, tax-related records should be kept three years after filing a return or, if later, three years after the tax return’s original due date. But in some cases, the statute of limitations extends beyond three years. In fact, some documents should be kept forever — not only for tax purposes, but to back up one’s work history. To avoid storage problems, it’s fine to store tax records electronically, so long as the system that’s used meets IRS standards.
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Decision time – When to begin taking Social Security benefits requires planning
May / June 2010
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 678
Abstract: To be financially prepared for the possibility of a lengthy retirement, one important decision to make is when to begin taking Social Security benefits. One can take reduced benefits at age 62, “full” benefits at the “normal” retirement age (65 to 67, depending on year of birth), or greater benefits after normal retirement age up until age 70. The trade-off between smaller payments sooner or larger payments later can hinge on a variety of considerations, including one’s current and future financial profile, along with health. The Social Security Administration offers some tools that can help start the decision-making process. (Updated 7/7/11)
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Bond investing 101: Interpreting the yield curve
May / June 2010
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 768
Abstract: Conversations about the bond market can quickly become technical, but the yield curve is a straightforward analytical tool that can provide insight into current market conditions, the interest rate environment in the bond market and perhaps even the direction of the economy. The yield curve is a graph that tracks the interest rates that bonds pay across a range of maturities, and is constantly shifting based on a variety of market and economic conditions. There are four basic shapes to the yield curve: normal, flat, inverted and steep.
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Guidance issued on valuation of partial interests
May / June 2010
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 524
Abstract: After a six-year development period, the American Society of Appraisers (ASA) recently added a new procedural guideline to its Business Valuation Standards: PG-2 — Valuation of Partial Ownership Interests. Although not a binding standard, PG-2 offers valuable guidance to ASA members and other business valuators on this difficult and often controversial subject. This article looks at some of the highlights.
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Lucent sheds light on patent infringement damages
May / June 2010
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 497
Abstract: Courts are generally loath to disturb a jury’s verdict on damages. But an appeals court threw out a $350 million patent infringement award that wasn’t supported by substantial evidence.This caseillustrates the need for detailed expert testimony, which will establish credible evidentiary facts and conclusions and, thus, support a claim for patent infringement damages.
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What’s behind the veil? – Digging for the truth in alter-ego cases
May / June 2010
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 741
Abstract: When a plaintiff can’t collect a judgment from a corporation and seeks to obtain it from the corporation’s owners, it may try to show that the corporation and its shareholders lack separate identities — that is, the corporation is the owners’ alter ego. Key factors in determining an alter-ego relationship include not only this lack of separateness, but also financial dependence of the corporation upon its shareholders or parent, and undue influence upon a corporation.
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Struggling economy presents business valuation challenges
May / June 2010
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 1046
Abstract: In bad times, appraisers may face a disconnect between the income and market approaches, creating a wide gap between valuations. The challenge becomes reconciling these differences. This article explains how to approach valuation for both profitable and distressed companies, and notes that the purpose of a business valuation can have a big impact on the valuation methods that are used. A sidebar looks at one case in which a court rejected the uses of the discounted cash flow method by both the creditors’ and the debtors’ experts.
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Ready to buy a new home? If so, consider using a joint purchase to ease estate tax liability
May / June 2010
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 733
Abstract: If one wants to buy a home that will eventually pass to the children, a joint purchase can be a good way to ease estate taxes, provided the children have sufficient funds to finance their portion of the purchase. This article covers how a joint purchase works, as well as its advantages and disadvantages.
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Estate planning red flag – Your estate plan doesn’t contain a no-contest clause
May / June 2010
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 299
Abstract: It’s not uncommon for heirs to contest the terms of wills and living trusts. This short article explains how a no-contest clause — which threatens to disinherit a beneficiary who unsuccessfully challenges a will or trust — can help, even for those residing in states that don’t enforce such clauses.
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Estate planning for digital assets
May / June 2010
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 624
Abstract: Today, many people conduct their transactions online and have accumulated significant “digital assets” that require special consideration in their estate plan. This article looks at how the lack of a paper trail can create problems after a person dies in terms of both locating and accessing assets. It also provides suggestions for securely documenting such information for heirs.
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Donating life insurance – Turbocharge your charitable gifts
May / June 2010
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 870
Abstract: Donating a life insurance policy to charity can be a powerful strategy to achieve philanthropic goals. It allows a person to make larger gifts than he or she might otherwise afford, while generating current tax benefits. This article discusses when donating a policy can make sense, as well as the most tax-effective way of doing so. A sidebar touches on options such as charitable gift annuities and wealth replacement.
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A not uncommon quandary – Another employee vs. independent contractor case to consider
May / June 2010
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 738
Abstract: The U.S. Court of Appeals for the Fifth Circuit had to decide whether welders for an electrical contractor were employees entitled to overtime or independent contractors. The court noted that the facts appeared to be evenly balanced between employee and independent contractor status, but weighed a number of factors before siding with the employees. A sidebar discusses legal contexts for this recurring “employee vs. contractor” dispute.