431

Showing 1–16 of 23 results

  • Renting to family members

    July 2024
    Newsletter: Tax & Business Alert

    Price: $225.00, Subscriber Price: $157.50

    Word count: 431

    Abstract: Owners of residential real estate may consider renting their properties to family members. As rents rise in many parts of the country, renting property at a discount to family members may seem like a good way to help relatives in need. But these arrangements can be fraught with tax perils. A misstep can lead to the loss of significant tax deductions. This article reviews the tax treatment of rentals to unrelated parties and examines how renting to family changes the rules.

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  • Are PPP funds includable in business income for valuation purposes?

    November / December 2023
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 431

    Abstract: The Paycheck Protection Program (PPP) was enacted during the pandemic to help struggling businesses cover operating costs incurred while they were temporarily forced to shut down. This article summarizes a recent divorce case in which the Vermont Supreme Court upheld a decision allowing PPP funds to be included in income for business valuation purposes. Griggs v. Griggs, No. 22-AP-186 (Vt. Sup. Ct. March 10, 2023).

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  • Are PPP funds includable in business income for valuation purposes?

    November / December 2023
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 431

    Abstract: The Paycheck Protection Program (PPP) was enacted during the pandemic to help struggling businesses cover operating costs incurred while they were temporarily forced to shut down. This article summarizes a recent divorce case in which the Vermont Supreme Court upheld a decision allowing PPP funds to be included in income for business valuation purposes. Griggs v. Griggs, No. 22-AP-186 (Vt. Sup. Ct. March 10, 2023).

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  • Tax Tips – Now is a good time to check your FSA balance

    September / October 2022
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 431

    Abstract: These brief tips explain why now is a good time to check one’s flexible spending account’s balance; explore how relying on IRS-issued FAQs can help avoid noncompliance regulations; and detail the benefits of opening a Roth IRA for a child.

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  • Bank Wire – CAA provides COVID-19 relief for banks

    Spring 2021
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 431

    Abstract: This summary of recent developments in banking discusses some bank-specific relief provided by the Consolidated Appropriations Act (CAA). It also highlights several other CAA-related developments relevant to banks, including the SBA’s guidance for Paycheck Protection Program (PPP) loans and the CAA’s simplification of the PPP-related loan forgiveness application. In addition, it notes the recent announcement that the Federal Reserve Board intends to work with other banking agencies to develop a fintech vendor due diligence guide for community banks.

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  • Seniors: Medicare premiums could lower your tax bill

    Spring 2020
    Newsletter: Business Matters

    Price: $225.00, Subscriber Price: $157.50

    Word count: 431

    Abstract: Americans who are 65 and older qualify for basic Medicare insurance, but they may need to pay additional premiums to get the level of coverage they desire. The premiums can be expensive, especially for married couples who must pay separately for each spouse. As this article explains, however, the premiums might help lower your tax bill.

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  • News for Nonprofits

    April / May 2020
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 431

    Abstract: This issue’s News for Nonprofits highlights Congress’s end to UBIT on transportation benefits, a new charity rating site called ImpactMatters, and the sale of the .org registry.

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  • Tax Tips – Bonus depreciation for passenger automobiles

    September / October 2019
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 431

    Abstract: These brief tips explain bonus depreciation for automobiles; explore the tax implications of using a trust; and note the benefits of donating stock to charity.

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  • Should your company conduct a cybersecurity assessment?

    Summer 2019
    Newsletter: Construction Industry Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 431

    Abstract: Contractors are particularly vulnerable to hackers and other threats because of the mobile nature of their businesses. A cybersecurity assessment or audit can help ensure that a construction company is taking the proper steps to protect sensitive information. This article reviews some of the threats out there today and explains the benefits of an assessment.

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  • 4 questions for loan applicants on the brink of a social media meltdown

    Year End 2018
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 431

    Abstract: It’s relatively easy for a small business to find itself in the crosshairs of a social media misstep. Everyone seems to have a smartphone and uses it to instantly share positive (and negative) customer experiences on social media sites. Likewise, a company’s marketing department might post images, videos and ads using the company’s social media accounts — and some posts may inadvertently elicit a negative response from customers and other stakeholders, thus reducing sales. This brief article offers four questions to help lenders ascertain whether to fund the resulting short-term cash crunch.

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  • BANK Wire

    Spring 2016
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 431

    Abstract: This issue’s “BANK Wire” reports on updated FASB guidance on classifying and measuring financial instruments, reasons why a bank needs a “bring your own device” (BYOD) policy for personal mobile devices and what such a policy should include, and the Federal Reserve’s recent comments on the low interest rate trend. It also announces a new and useful fact sheet on construction loan disclosures from the Consumer Financial Protection Bureau.

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  • Construction Success Story – Contractor tired of being stonewalled on final payments

    November / December 2015
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 431

    Abstract: In this issue’s “Construction Success Story,” we meet a masonry contractor who was finding it difficult, if not impossible, to collect the last payment of what he was owed. He asked his financial advisor for some suggestions on how to break this troubling trend. Right off the bat, the advisor had three ideas: 1) Craft his contracts, 2) be absolutely clear, and 3) document everything.

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  • Back to basics – Review statements of limiting conditions for weaknesses

    March / April 2015
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 431

    Abstract: Most valuators attach statements of limiting conditions to the end of their written reports. Similar to financial statement footnotes required under Generally Accepted Accounting Principles, these appendices are worth reading, especially when one is reviewing the opposing expert’s report. This article notes some of the potential weaknesses or incomplete analyses that could discredit a valuator on the stand.

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  • Newsbits – A-133 audit threshold raised for small nonprofits

    Summer 2014
    Newsletter: Profitable Solutions for Nonprofits

    Price: $225.00, Subscriber Price: $157.50

    Word count: 431

    Abstract: In this issue, “Newsbits” takes a look at Office of Management and Budget rules that reduce the burden on smaller nonprofits by increasing the threshold that triggers compliance audits. It also discusses a study showing that most organizations have room for improvement with online fundraising, and notes an online tool that provides free and open access to data on nearly 82,000 independent, corporate, community and grantmaking operating foundations.

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  • Dealer Digest – Boomers regain top spot as new car buyers

    November / December 2013
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 431

    Abstract: This issue’s “Dealer Digest” cites a study indicating that the oldest baby boomers have replaced younger consumers as the U.S. demographic group most likely to buy a new vehicle. It also looks at the Financial Reporting Framework for Small- and Medium-Sized Entities — a new financial reporting option that could ease the process for privately held, owner-managed dealerships not required to follow Generally Accepting Accounting Principles.

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  • Proving lost profits for an unestablished business

    March / April 2013
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 431

    Abstract: In damages cases, lost profits for an established business are computed by analyzing the company’s historical earnings and cash flow to predict future performance. But what about a startup or a business without a track record to work from? Today, most courts allow such businesses to recover lost profits if they can be proven with “reasonable certainty.” This article explains how that’s determined.

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