579
Showing 1–16 of 26 results
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Prevent disaster with homeowners insurance
Year End 2023
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 579
Abstract: While risks of hurricanes, wildfires, robberies and floods vary somewhat according to location, it’s important to have a homeowners insurance policy that will cover any eventuality. There are many different types of homeowners insurance to fit various situations. Many policies also offer some coverage for the costs incurred to pay for living somewhere else while a home is being repaired after being damaged. This article takes a look at some of the ins and outs.
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Only if it’s human – Setting the copyright standard for works with AI-generated content
August / September 2023
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 579
Abstract: Artificial intelligence (AI) is disrupting a wide range of industries, including those involving the textual, visual and audio arts. It’s little surprise, then, that the U.S. Copyright Office has seen an increase in applications for copyright protection for AI-generated works. In response, the office released its first formal guidance regarding works containing material generated by AI in March 2023. This article summarizes the guidance, concluding that the future isn’t bright for works created solely by AI, but prospects are better for works that are merely AI-assisted.
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What’s the magic number? Some guidelines for determining your board’s size
Summer 2023
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 579
Abstract: Recruiting and retaining committed board members is a never-ending process. For many nonprofits, determining an appropriate-sized board takes time. Although state law typically sets the minimum number of directors a nonprofit must have on its board, it’s up to each organization to determine how many board members it needs. Both small and large boards come with perks and drawbacks — and once the board size meets its state requirement, the article reviews what nonprofits should consider.
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Should you consider a psychiatric advance directive?
January / February 2022
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 579
Abstract: Many people include health care powers of attorney or advance directives in their estate plans to have some influence over critical medical decisions in the event they’re incapacitated and unable to make those decisions themselves. A psychiatric advance directive (PAD) is less well known, but worth considering if an individual’s family has a history of mental illness. This article explains how a PAD can complement a health care power of attorney in an estate plan.
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Grieve v. Commissioner – Subsequent events: Tax Court rejects speculative assumption
September / October 2020
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 579
Abstract: In a recent gift tax case, the U.S. Tax Court accepted the taxpayer’s value, which included discounts for lack of control and marketability. This article explains that the IRS erroneously based its value on speculative, improbable actions. Grieve v. Commissioner, TC Memo 2020-28 (March 2, 2020) Olson v. United States, 292 U.S. 246, 257 (1934)
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Grieve v. Commissioner – Subsequent events: Tax Court rejects speculative assumption
September / October 2020
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 579
Abstract: In a recent gift tax case, the U.S. Tax Court accepted the taxpayer’s value, which included discounts for lack of control and marketability. This article explains that the IRS erroneously based its value on speculative, improbable actions. Grieve v. Commissioner, TC Memo 2020-28 (March 2, 2020) Olson v. United States, 292 U.S. 246, 257 (1934)
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Will you be ready? Now’s the time to prepare for the next recession
September / October 2019
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 579
Abstract: Markets tend to be cyclical. It’s likely that the U.S. economy will see another recession at some point in the coming years, and real estate will probably take a hit. Investors who take steps now can help insulate themselves from major losses in the event of an economic slowdown or recession. This article looks at what real estate investors can do now and how they might even end up positioned to seize the opportunities that downturns can produce.
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Do you know when an FBAR must be filed?
June / July 2019
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 579
Abstract: If one has a financial interest in, or signature authority over, foreign financial accounts with an aggregate value exceeding $10,000 at any time during the calendar year, he or she must file FinCEN Form 114, “Report of Foreign Bank and Financial Accounts” (FBAR). Because the Financial Crimes Enforcement Network and the IRS have been stepping up enforcement of foreign account reporting requirements, it’s critical to follow compliance rules. This article defines foreign financial accounts and explains how FBAR reporting can affect estate planning.
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When can you deduct business meals?
May / June 2019
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 579
Abstract: The Tax Cuts and Jobs Act eliminated most tax deductions for business-related entertainment, beginning in 2018. It also created confusion over the continued deductibility of business meals. Late last year, the IRS issued a notice clarifying that taxpayers may continue to deduct 50% of eligible business meal expenses and providing temporary guidance on the subject. This article details a five-point test to determine whether business meal expenses are deductible.
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Market approach – How to pick a relevant pricing multiple
January / February 2019
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 579
Abstract: Courts tend to prefer the market approach in business valuation, because it’s based on real-world “comparable” transactions. This article identifies different pricing multiples that may be used in the market approach and explains when each one tends to work best. Statistical tools can help business valuation experts evaluate which multiples are most relevant based on market evidence.
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Market approach – How to pick a relevant pricing multiple
January / February 2019
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 579
Abstract: Courts tend to prefer the market approach in business valuation, because it’s based on real-world “comparable” transactions. This article identifies different pricing multiples that may be used in the market approach and explains when each one tends to work best. Statistical tools can help business valuation experts evaluate which multiples are most relevant based on market evidence.
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Cybersecurity risk management – AICPA introduces new SOC
October / November 2017
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 579
Abstract: In today’s increasingly interconnected and IT-dependent business environment, cybersecurity is a concern for most organizations. It’s critical for companies to evaluate their cybersecurity programs and educate their stakeholders about the extent and effectiveness of their risk management efforts. This article reviews the AICPA’s new SOC for Cybersecurity, which companies may use to help strengthen their cybersecurity risk management.
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How to navigate safer passage into global markets
October / November 2015
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 579
Abstract: Going global may seem like a smart growth strategy. But borrowers who take this decision lightly could be headed for stormy seas, taking their lenders along for a turbulent ride. This article discusses potential hidden costs, administrative tasks and other pitfalls that need to be factored into the decision and managed when participating in foreign markets.
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Triple net lease investments – Due diligence is key
September / October 2015
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 579
Abstract: Properties with triple net leases offer investors several advantages, the primary one being the opportunity to receive a steady stream of income with minimal management responsibilities for the property. However, this article discusses why every triple net property is different. For example, before investing, readers must have up-to-date information on the property’s condition, age and improvements.
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Warning: Profits are not the same as cash flows
Spring 2014
Newsletter: Auto Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 579
Abstract: Many dealer-owners mistakenly equate profits with cash flow. But there are many reasons these numbers might differ. This article discusses how working capital fluctuates and notes that profits exclude capital expenditures and debt. So, it’s to be expected that some growing, profitable dealerships will experience cash shortages. And some mature “cash cows” will have ample cash on hand, despite lackluster sales.
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Buyer beware – UBIT can take a bite out of alternative investments
Spring 2014
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 579
Abstract: The uncertain economy and tempestuous financial markets of recent years have led some nonprofit organizations to turn to alternative investments. While these investments may hold the potential of higher returns, they also come with the risk of unrelated business income tax (UBIT). Even in the absence of tax liability, alternative investments can involve significant filing requirements. This article describes the types of income that are and aren’t subject to UBIT, along with the additional tax forms that may need to be filed to avoid costly penalties.