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Showing 10209–10224 of 10245 results
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IRS cracking down on inaccurate appraisals
Winter 2008
Newsletter: Valuation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 756
Abstract: Although the Pension Protection Act of 2006 (PPA) may seem like old news, its repercussions are still being felt in the valuation community. Namely, the IRS is using provisions of the act to rein in abusive appraisal practices. This article tells how and why taxpayers and appraisers alike may be subject to sanctions for valuation misstatements related to noncash charitable contributions.
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Discounts for lack of marketability – 4 FAQs on these critical valuation adjustments
Winter 2008
Newsletter: Valuation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 766
Abstract: One of the most significant — and subjective — valuation adjustments is the discount for lack of marketability (DLOM). This article answers four frequently asked questions regarding this critical valuation adjustment. (Updated 11/14/12)
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Goodbye averages, hello analyses – Supporting FLP discounts isn’t getting any easier
Winter 2008
Newsletter: Valuation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 1164
Abstract: A difficult task to begin with, supporting discounts for family limited partnerships (FLPs) isn’t getting any easier. More specifically, judges are looking beyond the magnitude of discounts to examine precisely how appraisers are arriving at their opinions. This article provides some legal cases in point and goes on to explain what makes for a well-supported FLP discount. Citations: Peracchio v. Commissioner, T.C. Memo 2003-280. Berg v. Commissioner, T.C. Memo 1991-279.
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Criminal actions: An extreme case of kiting funds
January / February 2008
Newsletter: Construction Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 285
Abstract: This brief article notes the criminal dangers of kiting funds — a practice that often violates the terms of any standard construction contract. United States v. Munoz-Franco, 487 F.3d 25 (2007) Puerto Rico 1st Circuit (2007).
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Got insurance paperwork? Don’t let it slide
January / February 2008
Newsletter: Construction Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 516
Abstract: Any principal on a construction project probably knows the importance of accurately completing any insurance paperwork involved. But neglecting to follow up with an insurance agent or provider after requesting coverage could create problems as well. This article looks into a recent case that provides a prime example. Adams v. Western States Insurance, 2007 WL 2071548 (D. Ore. 2007).
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Contractors may face new public safety liability
January / February 2008
Newsletter: Construction Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 478
Abstract: It’s fairly safe to say that most general contractors know that they must secure their job sites to protect not only those who work there, but also the general public. Yet a recent lawsuit against the Washington, D.C., public transit authority could signal the development of a new kind of legal liability related to public safety. This article explains the details.
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Subcontractor focus – Miller Act time limits may affect payment contingency
January / February 2008
Newsletter: Construction Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 870
Abstract: In the hope of shifting away some of the risk of a government’s refusal to pay general contractors on public projects often insert so-called “pay when paid” clauses in their subcontracts. Recent federal court decisions based on the Miller Act, however, limit a payment bond surety’s ability to use “pay when paid” clauses. This article examines one example of these limitations in a recent West Virginia case, and a sidebar looks at a similar decision.
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Seeing a claim through to fruition requires an eye for details
January / February 2008
Newsletter: Construction Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 612
Abstract: One might assume that a claim for “differing site conditions” would cover items such as additional pile depths and the removal and replacement of unsuitable subsurface material under slab-on-grade floors. This article looks at a case involving the Army Corps of Engineers and a storage base in Israel that shows a court might not make the same assumption.
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Dealer Digest – Inventory scanning can beat scammers, slip-ups
January / February 2008
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 529
Abstract: This feature looks at some of the latest issues affecting auto dealers, including how inventory scanning can prevent fraud and employee mistakes; the worrisome upside-down car loan trend; and using dealership blogs as an effective marketing tool.
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Starting over – Your new best friend: The factory rep
January / February 2008
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 493
Abstract: The relationship you have with your factory representative could mean the difference between having a successful year and just edging by. Much can change in the fast-changing world of automakers, and when it does, you need to be ready to build a rapport with your new rep from the ground up. (Updated 5/30/12)
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Solving the parts department puzzle
January / February 2008
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 344
Abstract: Managing a parts department is a little like putting together a picture puzzle. But if you manage the seemingly overwhelming number of pieces properly, a profitable picture can emerge. The article includes tips on inventory control systems, stock and special orders and third-party parts. (Updated 12/30/12)
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Is it time for HSAs? Recent changes offer additional enticements
January / February 2008
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 660
Abstract: If you don’t yet offer Health Savings Accounts (HSAs) to your dealership’s employees, now may be the time to start. Learn about some key changes in the world of HSAs that make them more enticing than ever, and how to give your employees a valuable new benefit at minimum cost.
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Think big (but think carefully) – 3 questions to ask when eyeing an acquisition
January / February 2008
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 927
Abstract: If you’re thinking about acquiring another dealership on this challenging financial landscape, you need to realize that it’s a critical move which could impact you positively or negatively for years to come. To keep yourself on course, it’s important to focus on three major questions: Are you financially strong enough, would the deal lessen your risk, and is the prospective staff compatible with your business?
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Construction Success Story – VoIP helps one contractor lower expenses
January / February 2008
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 392
Abstract: While meeting with his financial advisor to discuss escalating expenses, a roofing and siding contractor in a growing suburban area mentioned that his telephone bills seemed to be growing exponentially each quarter. One potential solution that came to the advisor’s mind almost immediately was a Voice over Internet Protocol (VoIP) system — a technology that digitizes phone calls, allowing them to be transmitted via the Internet.
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Crackdown on illegal hiring looms
January / February 2008
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 563
Abstract: U.S. Bureau of Labor Statistics and Census Bureau data show that foreign-born workers are critical to the construction industry. Problem is, contractors often can’t — or don’t — verify that their employees are eligible to work in the United States. And, as this article warns, Uncle Sam is starting to take more notice.
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Stay in the driver’s seat with sound fleet management
January / February 2008
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 532
Abstract: One of the many questions that cost-conscious contractors often struggle with is how to manage their company vehicles. How often should they be replaced? How should hours of use be accurately tracked? Are vehicles costing too much? This article explains how sound fleet management can help answer critical questions such as these and, ideally, save contractors money. (Updated 3/23/12)