406
Showing all 14 results
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Business owners, divorce and the potential for fraud
September 2022
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 406
Abstract: Dividing a marital estate is rarely easy. But it’s made much harder if a divorcing spouse owns a private business and attempts to deflate profits or hide assets. Divorcing spouses — or their attorneys — who suspect this type of deception should engage a forensic accountant to investigate.
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Tax Cuts and Jobs Act – How to hit the jackpot with the QBI deduction
June / July 2022
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 406
Abstract: The qualified business income (QBI) deduction, authorized by the Tax Cuts and Jobs Act (TCJA), is available to owners of pass-through entities — such as S corporations, partnerships and limited liability companies (LLCs) — as well as self-employed individuals. This article highlights how the QBI deduction works and points out that it’s only available for a limited time and will expire after 2025, absent further legislative action.
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Court explains “built-in” apportionment in royalty calculation
July / August 2021
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 406
Abstract: The Federal Circuit Court of Appeals affirmed a massive damages award based on reasonable royalties in a recent patent infringement case. This article summarizes why the court dismissed the need to apportion damages among infringing and noninfringing components in the accused invention. Vectura Ltd. v. GlaxoSmithKline LLC, No. 2020-1054 (Fed. Cir., Nov. 19, 2020).
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Appeals court sacks spouse’s attempt for QDRO
June / July 2019
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 406
Abstract: What makes a domestic relations order a qualified domestic relations order, or QDRO? The distinction is essential for retirement plan administrators when deciding whether to accept a state court’s instructions to turn over some portion of a plan participant’s (or, in some cases, a deceased participant’s) retirement plan assets to an “alternate payee.” This article briefly looks at this difference, as it was part of a legal battle waged by the former spouse of a deceased professional football player covered by the NFL’s retirement plan.
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Garbage in, garbage out – Court rejects DCF model based on flawed projections
May / June 2018
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 406
Abstract: The Delaware Court of Chancery deferred to the deal price, not a DCF analysis, in a recent going-private merger of pet specialty retailer PetSmart. Though DCF is often seen as the “gold standard” among valuation tools, this article shows how this method is only as reliable as its underlying assumptions. In re Appraisal of PetSmart, Inc., Delaware Ch., C.A. No. 10782-VCS, May 26, 2017
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Tax Tips – Year-end planning for mutual funds
November / December 2017
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 406
Abstract: These brief tips provide year-end planning strategies for mutual funds, discuss why it’s important to know that deduction limits for high-income earners may reduce the effectiveness of a common year-end tax planning strategy, and explain how to take advantage of tax-free capital gains.
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News for Nonprofits – PayPal faces lawsuit over diverted donations
August / September 2017
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 406
Abstract: This issue’s “News for Nonprofits” reports on a lawsuit against PayPal over diverted donations, a report that sheds light on state charity regulators, and new stats showing a drop in peer-to-peer fundraising. Results of a study on talent management priorities also are highlighted.
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Viatical settlements: A funding mechanism for medical costs
May 2017
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 406
Abstract: Someone who’s terminally or chronically ill may lack the funds to cover significant medical costs. It may be possible, however, to sell insurance to a viatical settlement provider who will then arrange with an investor to buy the policy. This article explains how such “viatical settlements” work, including the tax impact.
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How to combat competitive pressure and grow your firm
Winter 2016
Newsletter: Law Firm Management
Price: $225.00, Subscriber Price: $157.50
Word count: 406
Abstract: Firms concerned about fierce competition in the legal marketplace should take heart: New tools may provide them with an edge. This article covers two ideas — competitive intelligence, which involves gathering and analyzing competitor and client data, and professional salespeople who can help support business development efforts.
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Dealer Digest – Automatic 401(k) enrollment encourages employees to save
January / February 2015
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 406
Abstract: In this issue, “Dealer Digest” addresses the benefits of automatic 401(k) enrollment; an increasing number of calls by smartphone users and how to prepare for this trend; and tips to boost F&I sales.
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Do you know about the new IRS regulations on EINs?
June / July 2014
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 406
Abstract: Last year, the IRS issued final regulations on Employer Identification Numbers (EINs). The regs are intended to improve the IRS’s ability to maintain accurate information on people assigned EINs and became effective Jan. 1, 2014. Companies that already have, or are planning to obtain, an EIN will need to take note of the new regs. This article discusses how they pertain to “responsible parties” and the application process.
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Cutting costs – Get real about your real estate needs
Fall 2013
Newsletter: Law Firm Management
Price: $225.00, Subscriber Price: $157.50
Word count: 406
Abstract: Next to salaries, real estate typically is the largest expense item on a law firm’s income statement, making it a critical target for cost reduction efforts. This article examines how savings come not only from having smaller offices, but also from standardizing offices and adopting telecommuting options.
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Service providers’ fee disclosure date is on the horizon
June / July 2012
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 406
Abstract: The Department of Labor (DOL) released a final rule requiring service providers to disclose fee and expense arrangements to simplify comparisons between investment options. Service providers must give disclosures to participants and beneficiaries on or before the date that they can first direct their investments, and then annually for following years. This brief article reviews what service providers must provide in their disclosures to participants and when.
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Newsbits – Dos and don’ts of setting prices
Fall 2010
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 406
Abstract: This issue’s “Newsbits” discusses the dos and don’ts of setting prices for products; how cash-strapped state and local governments are considering rescinding tax breaks for nonprofits and increasing fees; and IRS guidance to make it easier for tax-exempt organizations to find out if they qualify for the new health care tax credit.