608
Showing 1–16 of 27 results
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How to investigate fraud claims
July / August 2023
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 608
Abstract: When it comes to uncovering the truth about fraud suspicions, the job is best left to experienced forensic accountants. They’re trained to follow the footprints criminals may leave behind and help build a defensible case. This article discusses best practices that forensic accountants use to conduct interviews and gather evidence.
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Providing for your children – Should you use one trust or separate trusts?
May / June 2023
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 608
Abstract: One of the most effective ways to provide for one’s children in an estate plan is to set up trusts for them. Many parents’ estate plans call for their assets to be split into equal shares and used to fund a separate trust for each child. But, depending on one’s circumstances, it may be preferable to pool assets into a single “pot” trust. This article details how a pot trust works and lists its benefits.
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How to choose a trustee for your estate
February / March 2023
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 608
Abstract: One of the most significant aspects of an estate plan isn’t to whom the assets will be distributed but who will oversee their distribution. This article points out that the trustee an individual chooses will play a significant role in managing all of the financial aspects of the estate after death, so it’s wise to consider this decision carefully. The article explains some of the factors to consider in that decision, such as whether the trustee should be an individual or a professional and whether fees will be incurred.
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How can you improve pay equity in your company?
Year End 2021
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 608
Abstract: Providing the same compensation to workers who perform the same or similar jobs — while accounting for differences in experience and tenure — is both required by law and good business. This article offers some steps that can help business owners assess and, if necessary, improve, pay equity within their organizations.
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The importance of an insurance coverage audit
January / February 2021
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 608
Abstract: Insurance is a fact of life for real estate investors. From start to finish, each project needs to have the proper insurance. The time to wonder whether you’re properly insured is before there’s an issue. To be safe, hiring a qualified professional to help conduct an insurance coverage audit may be necessary. This article reviews coverage audits and how they can reduce the odds of an uncovered incident undermining the project’s profitability — or worse.
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Do you own a closely held family business? Sec. 6166 may help ease the sting of estate taxes
March / April 2020
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 608
Abstract: Assets such as an illiquid closely held business can pose unique estate planning challenges. Indeed, even with the gift and estate exemption amount at an inflation-adjusted $11.58 million for 2020, these taxes can continue to be burdensome if a family has a significant amount of wealth tied to a family business. This article explains how Internal Revenue Code Section 6166 can provide some tax relief.
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Are you holding a raffle? This ticket to revenue carries compliance concerns
August / September 2019
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 608
Abstract: Raffles are tried-and-true fundraising vehicles. But organizations need to put on their “compliance hats” when holding this activity. This article describes the tax concerns about the unrelated business income that can be produced by a raffle.
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The call’s coming from inside – Fighting fraud in your firm
Spring 2019
Newsletter: Law Firm Management
Price: $225.00, Subscriber Price: $157.50
Word count: 608
Abstract: Law firms usually are stocked to the rafters with intelligent people, but they’re not immune to fraud. In fact, these businesses generally may share characteristics that can make them particularly vulnerable. That’s why this article discusses what law firms need to know, what to look for and how to protect themselves from schemes perpetrated by attorneys, managers or support staff.
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Make the most of IRA contributions and deductions
June / July 2018
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 608
Abstract: Individuals can both boost their retirement savings and cut their tax bills for 2018 by making additional contributions to traditional Individual Retirement Accounts (IRAs). This article explains that, if individuals make contributions during the year before their tax returns are due, they may be able to deduct some, or all, of the contributions from their taxable income. In addition, the article points out that deadlines and reporting are important in ensuring people make the most of any possible contributions and deductions.
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Fair use doctrine – Comedy routine fails to get laughs from plaintiff — or court
April / May 2017
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 608
Abstract: Imitation may be the sincerest form of flattery. But imitation can also be unlawful infringement if use of copyrighted material isn’t deemed “fair.” This article explains what happened when the fair use doctrine was applied to a theater company’s use of a famous Abbott and Costello comedy routine. Much to the surprise of the parties, the Second Circuit provided a twist ending. TCA Television Corp v. McCollum, No. 16-134, Oct. 11, 2016 (2d Cir.)
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Reviewing your company’s buy-sell agreement
April 2017
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 608
Abstract: Many savvy businesses establish buy-sell agreements in case a co-owner voluntarily or involuntarily leaves. But it’s not enough to draft such an agreement; the document must be periodically reviewed and perhaps updated. This article examines key aspects to re-evaluate — including triggering events, structure and funding sources.
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Reviewing your company’s buy-sell agreement
Spring 2017
Newsletter: Business Matters
Price: $225.00, Subscriber Price: $157.50
Word count: 608
Abstract: Many savvy businesses establish buy-sell agreements in case a co-owner voluntarily or involuntarily leaves. But it’s not enough to draft such an agreement; the document must be periodically reviewed and perhaps updated. This article examines key aspects to re-evaluate — including triggering events, structure and funding sources.
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The ins and outs of control and marketability
July / August 2016
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 608
Abstract: Valuation discounts are one of the most subjective — and contentious — issues when valuing a business interest for litigation purposes. Their size can vary significantly, depending on the facts and circumstances of the case. This article describes some strategies valuators often use in determining premiums and discounts and notes the importance of clearly defining the appropriate basis of value.
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Following the new PATH – Recent tax law extends depreciation expensing tax breaks — and more
Spring 2016
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 608
Abstract: Manufacturers and distributors tend to invest heavily in equipment, technology upgrades and leasehold improvements. Among numerous other provisions, the PATH Act of 2015 retroactively reinstated many tax breaks related to depreciating these assets. This article provides details on some depreciation-related breaks that have been permanently carved into the IRS rules and others that have been extended for several years. It also highlights the importance of planning ahead to reap the full benefits of the broad-reaching PATH Act.
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How “selling” your customers can help you sell your business
Year End 2015
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 608
Abstract: For many business buyers, expanding their customer base is a primary acquisition objective. This article advises sellers that, while it’s possible to market their customer base to buyers in general, it’s easier to sell customers to a particular buyer whose objectives are known. Sellers are encouraged to examine the buyer’s business, particularly its customer list and its strategic plans.
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Planning to avoid or minimize the 3.8% net investment income tax
September 2015
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 608
Abstract: The net investment income tax, or NIIT, is a 3.8% surtax on investment income collected from higher-income individuals. It first took effect in 2013. This article explains the NIIT’s basics, how to determine exposure to it, and strategies for avoiding or minimizing such exposure.