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Showing 1–16 of 18 results
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The advantages of hiring your minor children for summer jobs
May 2024
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 565
Abstract: Small business owners may be able to hire their minor children this summer and get tax breaks and other nontax benefits. While eligible owners can save on payroll taxes and lower some costs, their kids also benefit. They gain on-the-job experience, develop practical skills and learn how to manage money. A sidebar notes that earned income can also help young workers get an early start on funding a retirement plan.
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Off the leash – Design copyright case gets another life
June / July 2022
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 565
Abstract: A common phrase such as “I love you” written in a lower-case cursive, italicized font on garments can’t possibly be copyrightable, right? Probably not, but as this article shows in a ruling from the U.S. Court of Appeals for the Fifth Circuit in Cat and Dogma, LLC v. Target Corp. a design using such a phrase may gain copyright protection. Cat and Dogma, LLC v. Target Corp., No. 20-50674 (5th Cir. Oct. 8, 2021).
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How to handle a problem employee – Options to consider before conflict arises
Winter 2022
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 565
Abstract: It’s important for physician practices to ensure that the staff members they hire are both qualified for the position and fit well into their practices’ missions and cultures. Despite these efforts, it’s always possible to end up with a problem employee. This article suggests some ways to prevent this situation. It also explains strategies for dealing with employee problems if they do arise.
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How to help your borrowers roll out a roll-up
April / May 2021
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 565
Abstract: In these uncertain times, small businesses are seeking options that might give them a competitive advantage or keep them afloat. For some businesses, a roll-up is a viable solution. In a roll-up, a business acquires or merges with other similar businesses to increase efficiency and market share. This article points out that though roll-ups can sometimes be advantageous, lenders should help borrowers understand the ins and outs before they take such a momentous step.
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Risks vs. benefits of life insurance loans
August 2020
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 565
Abstract: Because of the economic downturn triggered by the COVID-19 crisis, many people have found themselves in need of cash to pay unexpected medical bills, mortgage payments and other expenses. One option is to borrow against the cash value of a permanent life insurance policy. This article explores the risks and benefits of such a strategy, while a sidebar looks at a myth that represents a life insurance loan as a tool that “pays for itself.”
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The clock is running – Why now may be the time to make a Roth IRA conversion
Year End 2019
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 565
Abstract: Roth IRAs offer significant financial and estate planning benefits. If a person has a substantial balance in a traditional IRA and is considering converting it to a Roth IRA, there may be no better time than now. This article explains how the Tax Cuts and Jobs Act both enhances the benefits of a Roth IRA and reduces the cost of converting.
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Look beyond deal price in statutory appraisals
September / October 2019
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 565
Abstract: Statutory appraisals in dissenters’ actions are typically based on either the deal price or the company’s unaffected market value as a going concern. This article summarizes a recent Colorado Court of Appeals case that affirmed a decision to consider more than just deal price when determining the fair value of a minority shareholder’s interest. Crocker v. Greater Colorado Anesthesia, P.C., 2018 Colo. App. 33, 2018 WL 1247618, Mar. 8, 2018
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The GST tax and your estate plan: What you need to know
July / August 2019
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 565
Abstract: The Tax Cuts and Jobs Act doubled the generation-skipping transfer (GST) tax exemption to $10 million beginning last year. The exemption is adjusted annually for inflation. (For 2019, the exemption amount is $11.4 million.) However, even though most families won’t be affected by the GST tax, it’s important to note that, beginning in 2026, the GST tax exemption is scheduled to return to a pre-TCJA level of $5 million. This article defines the GST tax and explains potential allocation pitfalls.
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What to do if you’re audited by the IRS
January / February 2019
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 565
Abstract: Taxpayers don’t necessarily need to panic when they receive an IRS letter. Often, returns are chosen for examination randomly, or because the IRS needs additional information. This article provides tips on responding to audit letters and discusses when taxpayers might want to ask their tax advisor for help.
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Data analytics roundup
November / December 2018
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 565
Abstract: When it comes to fraud detection, the amount of available data in the company’s paper and electronic records can seem staggering. This article explains how modern forensic accounting experts use analytical tools — such as association, outlier and cluster analyses — to unearth fraud in today’s data-driven world.
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Midyear tax planning – Is it time to switch accounting methods?
Summer 2018
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 565
Abstract: The Tax Cuts and Jobs Act liberalizes the eligibility requirements for certain accounting methods that are generally easier to use and more flexible. This article highlights a higher gross receipts limit for eligibility to use the cash method, simplified alternatives for reporting inventory, and an exemption from the UNICAP rules. It also explains the pros and cons of the cash and accrual methods.
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Who owns the copyright of stock photos?
April / May 2018
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 565
Abstract: Thanks in part to the proliferation of websites over the past couple of decades, the use of stock photography is more widespread than ever. And the posting of photos online — as well as in print — has created a copyright infringement bonanza. But who has the right to enforce copyright claims involving use of stock photographs? This article looks at a Ninth Circuit Court of Appeals case that recently tackled this question. DRK Photo v. McGraw-Hill Global Education Holdings, LLC, No. 15-15106, Sept. 12, 2017, 9th Cir.
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A ransomware cyberattack could hit your dealership
January / February 2017
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 565
Abstract: A new type of cyberattack called ransomware is costing businesses millions of dollars a year. Hackers infiltrate computers by getting users to open email messages and download attachments that contain malware. This allows the hackers to encrypt everything on a computer and keep it locked until the user pays a high ransom. This article explains how ransomware attacks work and how a dealership can be protected against them.
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How to use less-than-perfect comps to estimate value
May / June 2016
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 565
Abstract: In today’s volatile real estate market, it’s often difficult to obtain a meaningful estimate of what a parcel of commercial real estate is currently worth. This article discusses how taxpayers can deal with distressed sales and rely on comparables to arrive at the best estimate.
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Visual aids: A picture can be worth 1,000 words
September / October 2015
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 565
Abstract: Business appraisers who serve as expert witnesses in court face two daunting tasks: They must capture the attention of a judge or jury and make complex financial analyses easy to understand. This article provides tips on how to use impactful visual aids to break up the monotony and drive home key points in an expert’s oral testimony and written reports.
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Sales and use taxes – Evaluate your exposure before you bid
Winter 2014
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 565
Abstract: Contractors doing business across state lines shouldn’t assume that other jurisdictions will tax their business the same way it’s taxed at home. For example, most states treat contractors as the ultimate consumers of building materials, but some regard them as retailers; the tax treatment will differ accordingly. And sales and use tax treatment will also vary from state to state for projects involving nonprofits and government entities. This article discusses how just one misstep can quickly turn a potentially profitable job into a money loser.