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Showing all 11 results
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Keep future options open with powers of appointment
January / February 2020
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 455
Abstract: The amount of flexibility one builds into an estate plan will go a long way toward how successful, ultimately, it is at carrying out their wishes after they’re gone. This article details how powers of appointment can increase estate planning flexibility.
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Client surveys: Ask not what your clients can do for you …
Fall 2019
Newsletter: Law Firm Management
Price: $225.00, Subscriber Price: $157.50
Word count: 455
Abstract: With 2020 slowly dawning on the horizon, law firms should think now about sending year-end surveys to their clients. Done right, surveys provide a great tool for getting a read on clients’ satisfaction levels, as well as increasing firms’ books of business. This article discusses survey methods and what information firms can gather.
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To work or not to work – How working affects Social Security and Medicare benefits
August / September 2019
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 455
Abstract: It’s important for workers to understand how their jobs may affect their Social Security benefits and Medicare coverage. Every situation is different, but this article looks at how employment may come into play in determining benefit amounts, depending on the situation. The article notes that an accounting professional can help assess the many considerations around working and receiving Social Security benefits or enrolling in Medicare.
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Asetek Danmark A/S v. CMI USA, Inc. – Patent infringement damages require a thorough analysis
November / December 2018
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 455
Abstract: Federal patent law allows courts to award damages that are “adequate to compensate for the infringement but in no event less than a reasonable royalty” for an infringer’s use of the patented invention. This article summarizes a recent patent infringement case in which the Federal Circuit upheld reasonable royalty damages based largely on the plaintiff’s profit under a licensing agreement with a third party. Asetek Danmark A/S v. CMI USA, Inc., 842 F.3d 1350, 2016-1026, 2016-1183, Dec. 6, 2016
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Got operating problems? Employees may have solutions — if you ask for their input
Summer 2018
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 455
Abstract: Management doesn’t have all the answers — and may be aware of only a fraction of the problems. Rank-and-file workers can sometimes provide simple but effective solutions. This article shows how practical suggestions from the trenches added up to major improvements for a hypothetical manufacturer and provides guidance on how to implement an incentive program that encourages workers to speak up.
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Practical Perspectives: Key financial issues for you and your family – Retirees consider a qualified conservation contribution
Year End 2016
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 455
Abstract: This issue’s “Practical Perspectives” introduces Edward and Virginia, recent retirees who maintain a vacation home in a densely wooded area abundant with wildlife. They contacted their CPA to ask about donating part of the land to charity to help teach younger generations about preserving nature and living sustainably. Their CPA explained that, indeed, owners of real property may be able to make a “qualified conservation contribution” for precisely that purpose.
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Practical Perspectives: Key financial issues for you and your family – Parents of college-bound son look ahead to tax time
August / September 2016
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 455
Abstract: This issue’s “Practical Perspectives” introduces Allison and Jerry, whose oldest child is heading off to college in the fall. The couple wanted to get some specifics on how his college costs might affect their tax bill, so they paid their CPA a visit. She explained how recent tax legislation positively affected two notable education-related breaks: the American Opportunity credit and the above-the-line deduction for qualified tuition and related expenses.
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Double benefit from a tax deduction
April 2014
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 455
Abstract: For most taxpayers, the amount of federal income tax they pay depends on where they fall in the federal income tax brackets and the breakdown of their taxable income between ordinary (e.g., wages) and capital gains from the sale of assets (e.g., common stock). As federal taxable income decreases, the rate of tax on at least a portion of that income also decreases. In addition, if a taxpayer has a long-term capital gain that, after considering ordinary income, is partially taxed at the 0% rate, any additional deduction that decreases ordinary income will simultaneously decrease the tax rate on a comparable amount of long-term capital gain to 0%. This has the effect of producing a double benefit for that deduction. This article offers an example.
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Extraordinary circumstances: DLOM allowed in forced buyout
January / February 2014
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 455
Abstract: When closely held businesses are appraised, professional valuators often apply a discount for lack of marketability (DLOM). However, in forced-buyout situations, DLOMs are generally only applied under extraordinary circumstances. This article discusses an unpublished shareholder oppression case in which the court found that such circumstances did indeed exist.
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Sec. 179 expensing – You may qualify for extra expense deductions
September / October 2011
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 455
Abstract: Tax law changes passed last year opened the doors for some major tax savings on 2011 business purchases. Under the temporary modifications to Section 179 expensing rules, one might be able to deduct — rather than depreciate over a number of years — costs related to qualified leasehold-improvement, restaurant and retail-improvement property. The article explains what’s included in these three forms of property, along with the deduction amounts that apply.
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Forensic experts aid e-discovery
May / June 2009
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 455
Abstract: In many cases, the most effective method of identifying relevant documents is to conduct keyword searches of a party’s electronically stored information (ESI). This article shows why a forensic expert who understands search techniques and is familiar with the types of documents being sought can be invaluable in this effort.