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Showing 17–32 of 34 results
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IRS tackles interaction of gain exclusion and PAL treatment
January / February 2015
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 611
Abstract: It’s not unusual for someone to convert a personal home into a rental property. But such conversions can raise some thorny tax questions when the home is subsequently sold. Passive losses are generally deductible only to the extent of passive income. Rental real estate activities typically are deemed passive activities. This article looks at a recent Chief Counsel Advice memo that makes it clear that the gain excluded under Internal Revenue Code Section 121 isn’t treated as passive gain. It also confirms that the suspended passive activity losses are “freed up” in the year of disposition.
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4 tips for thwarting identity theft
November / December 2013
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 611
Abstract: Frightening stories of identity theft take place at auto dealerships and other retail enterprises every year. This article offers four tips to help prevent this from happening. They involve checking job applicants’ backgrounds, encrypting data on the dealer website, limiting access to customer data, and regularly purging customer information.
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Beware: Malpractice lawsuits can derail your nest egg
Fall 2013
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 611
Abstract: Lawsuits run rampant in this nation, and that includes those filed against medical practices and physicians. While malpractice insurance is obviously an essential defense, physicians may also want to consider giving away assets via some simple strategies. This article examines three of them: family limited partnerships, the homestead exemption, and offshore trusts.
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Managing staff – How to treat the real gems of your organization
Fall 2013
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 611
Abstract: In the recent tough economic times, many nonprofits froze wages, awarded minimum pay increases and/or cut benefits, all the while asking employees to take on new responsibilities. Though such moves may have been necessary, it’s important to not lose sight of the importance of staff, from hiring and training them to rewarding them for their performance. This article explains how to motivate staff in ways that aren’t too hard on the budget.
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Drilling down into the power of objective evidence
June / July 2013
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 611
Abstract: When an invention is obvious on its face, one might think it can never be patented. But this article looks at a case in which the U.S. Court of Appeals for the Federal Circuit offered a reminder that objective evidence to the contrary can overcome an invention’s ostensible obviousness and make the invention patentable. It discusses seven types of objective evidence of nonobviousness. Deepwater Drilling, Inc. v. Maersk Contractors USA, Inc., No. 2011-1555, Nov. 15, 2012 (Fed. Cir.)
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Best practices: Cash flow forecasting
Spring 2013
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 611
Abstract: Capital is the lifeblood of any manufacturing business. Each week, expenses must be met, even though customers might not pay on time — or in full. This article offers three best practices to help eliminate much of the heartburn associated with managing a manufacturing facility’s day-to-day capital.
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Should you donate life insurance to charity?
February / March 2013
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 611
Abstract: Donating life insurance to a favorite charity is an excellent opportunity to make a larger donation than may otherwise be affordable. This article shows why this is so and discusses the most tax-effective way to donate life insurance. But doing so isn’t for everyone; there are family needs and tax implications to consider.
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Interim reports have pluses, minuses – and limitations
April / May 2012
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 611
Abstract: Businesses generally release annual financial statements to let interested parties, including lenders, evaluate their financial health. But proactive lenders should want more than one “snapshot” per year of their borrowers’ financial well-being. This article looks at how interim financial reports can be invaluable in revealing changes in the borrowers’ stability, but also shows that these reports have certain drawbacks and limitations.
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Correcting errors before they cost you
Year End 2011
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 611
Abstract: The Voluntary Fiduciary Correction Program (VFCP) was created by the Department of Labor (DOL) to encourage correction of plan operational errors. If a plan official satisfies the VFCP terms, the DOL will issue a “no action” letter and won’t impose any further sanctions. This article reviews what transactions may be corrected and the steps to take.
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Before surrendering property, consider the tax consequences
July / August 2011
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 611
Abstract: With the real estate market still sluggish, some property owners are wondering: Would they be better off surrendering their property, rather than continuing to struggle with the loan obligations? Although the answer may seem obvious, discharging debt in this way can have significant tax consequences that should be considered. This article looks at the tax consequences of defaulting on recourse vs. nonrecourse loans.
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Getting a grip on business valuation
Summer 2011
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 611
Abstract: How professional valuators come to their conclusions depends on many variables. This article offers some basic tenets for bankers to keep in mind as they review business valuation reports. It describes three definitions of “value” and three approaches to valuing a business.
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When it’s time to calculate damages – How to ensure a reasonable discount rate
May / June 2011
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 611
Abstract: Consider this scenario: A company goes to court to recover the lost profits it likely would have earned in the future had an employee not divulged the secrets to a competitor. But what’s the best way to determine those lost profits? As this article explains, a skillful financial expert can discount future damages to present value, providing the ammunition businesses need to receive a just award. It discusses the impact that discounting can have on damages awards, what affects the discount rate, and two approaches to calculating lost profits damages.
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Board diversity – Getting the right mix
April / May 2011
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 611
Abstract: In its infancy, a nonprofit may simply want to get the word out about its mission. So recruiting as many loved ones, friends and friends of friends as possible might be the most efficient approach. As time passes, however, the not-for-profit might find that it’s represented solely by one race, sex, religion or economic class. This article explains that, as an organization grows, board diversity is necessary to show that the nonprofit represents the population it serves as well as the community in which it operates. It then offers suggestions for achieving this goal.
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Value — not billing alternatives — may determine client satisfaction
Spring 2011
Newsletter: Law Firm Management
Price: $225.00, Subscriber Price: $157.50
Word count: 611
Abstract: There’s been a lot of talk in recent years about alternative fee arrangements (AFAs) as a solution for rising legal services costs. But a recent study suggests that most corporate clients don’t consider them a top priority. Instead, what many in-house counsel want from their outside legal services is “value” for their dollar. This article explains how law firms can communicate the “extras” they provide clients, whether they charge by the hour or offer AFAs.
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Beyond the NOI-based appraisal – Sophisticated valuation methods can lead to smarter investments
January / February 2010
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 611
Abstract: One of the simplest and most common methods of establishing real estate value involves taking one year’s net operating income (NOI) and dividing it by an appropriate capitalization rate to determine the sales price or property value. But questions regarding the accuracy of NOI numbers can make this a less than reliable method of valuation. Buyers need to independently verify seller numbers and to analyze values generated by more sophisticated analytical tools, such as the net present value (NPV) method or the internal rate of return (IRR) method.
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Finding the bright side of tax filing time
November / December 2009
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 611
Abstract: Three business tax breaks could offer benefits for dealers this tax season, but some require action before year end. There are three in particular worth taking a look at: the net operating loss (NOL) carryback, Section 179 expensing and 50% bonus depreciation.