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Showing 17–32 of 34 results
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The Contractor’s Corner – Should I use my own crew or hire a sub?
Fall 2015
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 435
Abstract: In this issue’s “Contractor’s Corner,” we answer a query about a general contractor’s temptation to use his own work crew for projects instead of bringing in a subcontractor. As the article explains, quality concerns and contract requirements usually weigh in favor of hiring a subcontractor.
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Back to basics – Getting a handle on terminal value
September / October 2015
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 435
Abstract: The discounted cash flow method derives value from a company’s expected future earnings. But many businesspeople don’t realize that 50% (or more) of the value under this method typically resides in the present value of the subject company’s “terminal value.” This article explains what terminal value is, how it’s calculated and how it can be tested for reasonableness.
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Tax Tips – Supreme Court decision may open door for refund claims
September / October 2015
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 435
Abstract: This issue’s “Tax Tips” offers several important snippets of information, such as the possibility that the Supreme Court might open the door for refund claims. It also provides a warning to taxpayers regarding suspicious telephone callers, and notes that, if a business is structured as a C corporation, it should watch out for the accumulated earnings tax. This 20% penalty applies to corporations the IRS perceives to be retaining unreasonably high levels of earnings in order to avoid or defer taxes on dividends paid to shareholders.
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How an ABLE account can help those with disabilities
June / July 2015
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 435
Abstract: Individuals with disabilities can take advantage of an important new savings tool. The Achieving a Better Life Experience (ABLE) Act of 2014 permits the establishment of what are known as ABLE accounts. These accounts provide a tax-advantaged way to save for qualified expenses and, subject to certain limits, typically won’t endanger eligibility for many means-tested federal programs, such as Medicaid. This article offers a summary of the provisions from the legislation.
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Practical Perspectives: Key financial issues for you and your family – Exchanging a life insurance policy — tax-free
April / May 2015
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 435
Abstract: In this issue’s “Practical Perspectives,” “Margaret” has had a permanent life insurance policy for years but now wants to get rid of it because of unappealing features and the poor financial standing of the insurer. Her financial advisor suggests that, rather than simply cash out, she might execute a tax-free “1035 exchange” of the policy for a better one.
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Mission impossible? How to manage the millennial generation
Year End 2014
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 435
Abstract: With millennials composing an increasing share of the workforce, effectively managing them is critical. It helps to examine their work habits and attitudes, separating fact from fiction. This article looks at several surveys’ findings about what millennials value in their careers.
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In the News – Qualifying leases no longer require consolidation
August / September 2014
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 435
Abstract: Certain borrowers that lease assets from related parties may now qualify for an alternative accounting method under Generally Accepted Accounting Principles that doesn’t require consolidation. That’s good news for lenders who often request supplemental schedules to reverse the effects of consolidation to get a clearer picture of financial results. This article lists four conditions that must be met for a borrower to opt out of the consolidation requirement.
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Daubert challenges: Is your financial expert vulnerable?
May / June 2014
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 435
Abstract: The U.S. Supreme Court’s 1999 opinion in Kumho Tire Co. v. Carmichael made clear that the Daubert criteria for admissibility of expert testimony applies to all types of experts — including financial witnesses. In the years since Kumho, PricewaterhouseCoopers has regularly examined written opinions that address Daubert challenges. This article looks at its latest report, which can help plaintiffs and defendants choose expert witnesses.
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What benefits and perks do your employees most value?
Spring 2014
Newsletter: Auto Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 435
Abstract: Compensation packages help attract and retain skilled workers. But dealers can’t afford to provide limitless benefits and perks. The key is to offer only those that best fit their employees’ needs and preferences. What employees value depends on many factors, such as age, gender, marital status and income. This article explains how to create a simple, focused survey to determine which benefits and perks the staff values most. It also offers three simple ways dealer-owners can boost morale without increasing costs.
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Back to Basics – Are your borrowers overlooking tax deductions?
Year End 2013
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 435
Abstract: Year end is a good time to revisit tax-saving opportunities, such as the Domestic Production Activities Deduction (DPAD), under Internal Revenue Code Section 199. Borrowers who are unaware of the DPAD — or intimidated by its perceived complexity — could be leaving money on the table. This article discusses which businesses may qualify for the DPAD and which don’t, along with the DPAD’s limitations and mechanics.
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IP litigation – Making the case for (or against) disgorgement of profits
September / October 2013
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 435
Abstract: In certain types of intellectual property cases, plaintiffs are entitled to recover — or disgorge — the profits the defendant reaped as a result of the infringement. But determining the proper amount for those profits can prove tricky, especially when it comes to allocating expenses and revenues. This article argues that a financial expert witness must be able to speak authoritatively to both claimed gross revenues and claimed costs and apportionment.
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The Contractor’s Corner – How do we guard against the risk of mobile devices?
Spring 2013
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 435
Abstract: Smart phones have become useful tools for construction businesses, but their increasing presence has led to new risks, as well. This issue’s “Contractor’s Corner” looks at the risks involved when an employee uses a personal device when conducting company business — not just the physical risk of using a phone while driving, but the cyber risk of having valuable company data stolen. These dangers illustrate the need for a formal mobile device policy.
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Construction Success Story – Contractor practices preventive medicine with subs
November / December 2011
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 435
Abstract: This issue’s “Construction Success Story” discusses the case of a contractor who asked his financial advisor for some advice on selecting the right subcontractors for a new, big job. Picking the wrong ones could lead to costly delays — or even termination of the sub in question — which could mean paying attorneys’ fees, scrambling to complete or redo the work, and damaging the contractor’s good standing with the project owner. This article looks at the specific tips the advisor offered to avoid such consequences.
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The Contractor’s Corner – Many subcontractors struggle with surplus of idle workers
Winter 2011
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 435
Abstract: This issue’s “Contractor’s Corner” discusses a contractor who, facing a dearth of projects, is thinking about laying off employees. But this article offers possible options, such as determining the true costs of both active and idle workers, instituting pay cuts or job-sharing programs, or even “loaning” employees to friendly competitors.
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Computer fraud 101
Summer 2010
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 435
Abstract: As digital data has become indispensable in almost every industry, the incidence of computer fraud has climbed accordingly. Although the schemes can prove difficult to detect, it’s possible to help clients minimize their losses by understanding the typical methods of computer fraud and calling in qualified experts at the first sign of trouble. This article discusses three types of computer manipulation schemes.
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Research shows bankruptcy drives financial statement fraud
Fall 2009
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 435
Abstract: The rough economy is pushing an increasing number of businesses into bankruptcy. And, according to recent research, financial state¬ment fraud may be more prevalent in companies that file for bankruptcy. A couple of recent studies take a look at where the fraud is coming from and whether Sarbanes-Oxley controls are proving effective.