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Showing all 16 results
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Making long-term decisions about working from home
Summer 2020
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 633
Abstract: It can be a tough scenario to confront: First the nonprofit sends their employees home to work remotely due to the COVID-19 pandemic. Now they want to stay there permanently. This article explores whether an organization should allow its employees to work from home more than they have in the past. Advantages for the employees and the employer are discussed, as are trial runs.
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Estate planning and business succession planning – The lines blur when a family business comes into play
May / June 2019
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 633
Abstract: For many business owners, estate planning and succession planning go hand in hand. An owner of a closely held business likely has a significant portion of his or her wealth tied up in the business. Without proper estate planning steps to ensure that the business lives on after the owner has gone, his or her family may be placed at risk. This article explains the unique challenges presented by family businesses when older and younger generations may have conflicting financial needs.
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Should you choose a traditional or a Roth IRA?
Spring 2019
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 633
Abstract: It’s important to understand the differences between a traditional IRA and a Roth IRA before investing in one of them. This article discusses the pros and cons of each investment vehicle to help retirement savers make the choice that is best for them. The taxation of withdrawals, tax deductions and early withdrawal penalties are among the factors discussed.
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Don’t take receivables at face value
February / March 2018
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 633
Abstract: Borrowers often use accounts receivable as collateral for their loans. But it’s important to ensure that a borrower’s receivables are truly collectible amounts. This article suggests some warning signs that may indicate accounts receivable weaknesses — or even fraud. It points out that it’s a good idea for a lender to engage a professional with accounting expertise to support due diligence by performing financial statement audits and other procedures to verify the numbers.
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Let location be your company’s X factor
April / May 2017
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 633
Abstract: The physical location of a company for sale can drive an M&A deal and even help boost its price. Companies that sit on prime real estate or are located in low-tax or low-regulation states may have an advantage with certain buyers. This article advises sellers on playing up a location.
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Get the lowdown on Roth 401(k) plans
February / March 2017
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 633
Abstract: A Roth 401(k) plan shares features with both traditional 401(k) plans and Roth IRAs. This article looks at some of the plan’s specific features and how such a plan can benefit some employees, especially if they’re high-income earners and if they’re concerned that their tax rate may be higher in retirement. While the ability to contribute to a Roth IRA is reduced or even eliminated if a taxpayer’s income exceeds certain amounts, no such limits apply to Roth 401(k)s.
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Zero net energy building: Hot trend getting hotter
Fall 2016
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 633
Abstract: Zero net energy (ZNE) buildings — both residential and commercial — are a sustainable construction approach in which the building has a much smaller energy impact. ZNEs have continued to show significant growth in recent years. In fact, the increase prompted the U.S. Department of Energy to release a common definition for ZNEs in 2015. This article examines just what ZNEs are and how the construction industry is implementing them.
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Why life insurance still plays an important estate planning role
March / April 2016
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 633
Abstract: Because the estate tax exemption currently tops $5 million, fewer people need life insurance to provide their families with the liquidity to pay estate taxes. But as this article argues, life insurance can still play an important role in estate plans, particularly in conjunction with charitable remainder trusts (CRTs) and other charitable giving strategies.
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Using your failed M&A deal constructively – How past mistakes can strengthen new initiatives
October / November 2015
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 633
Abstract: Analyzing what went wrong with a failed M&A deal can help companies avoid making the same mistake twice. This article poses questions that both buyers and sellers can ask themselves, such as “What caused the deal to fail?” and “Who was responsible for what?” After performing a deal assessment, some parties may decide they want to try to rekindle the relationship. However, they must ensure that the conditions that doomed the first deal really have changed.
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How to transfer your business using an ESOP
June / July 2015
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 633
Abstract: An employee stock ownership plan (ESOP) can facilitate the transfer of a business to the owner’s children or employees over a period of years in a tax-advantaged way. This article discusses how ESOPs differ from management buyouts, highlights the tax advantages for certain owners and covers the potential costs.
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Should you join forces with another nonprofit?
Spring 2014
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 633
Abstract: Forming an alliance with a like-minded organization can be a smart strategic move for a nonprofit — but it’s important to think things through thoroughly before making the leap. As this article explains, the process begins with examining the organization’s motives, and then determining whether a joint venture or a strategic alliance would be more appropriate. Performing due diligence on the other organization then becomes essential.
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Patent infringement damages rejected for lost foreign sales
Fall 2013
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 633
Abstract: The appropriate measure of damages for patent infringement remains hotly debated. This article examines one recent decision in which an appeals court addressed the availability of “worldwide damages” for lost sales. While the court found that direct infringement had occurred, it was unpersuaded by the argument that lost sales in foreign markets should have played a role in the original award, and remanded for a new trial on the damages.
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Do you know what you’re getting into? — Reverse mortgages can be helpful (but risky, too)
Winter 2013
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 633
Abstract: Reverse mortgages may once have been considered a financial tool primarily for elder care planning. However, these products have slowly been finding a niche for themselves in the broader consumer finance market. But, as this article explains, it’s important for those considering reverse mortgages to know what they’re getting into.
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What you should know about fiscal sponsorship
April / May 2011
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 633
Abstract: What does a nonprofit need to know if it’s interested in becoming a fiscal sponsor? Or, if it knows of a project that could use sponsorship, what basics should be considered? This article explains the difference between a fiscal agent and a fiscal sponsor, and examines the pros and cons of sponsorship and how to identify potential sponsorees.
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Hawaiian divorce case puts valuation evidence to the test
Winter 2011
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 633
Abstract: A valuation’s purpose affects an appraiser’s methodology and analyses. What’s allowed in tax court, such as buy-sell agreements or valuation discounts, may be excluded from evidence in, say, divorce court. A credible appraiser, however, can help persuade judges to accept valuation evidence that’s reasonable and fair. This article discusses a recent divorce case in Hawaii that provides an interesting example. Doe v. Roe, 2010 WL 2535138, June 23, 2010 (Hawai’i App., No. 28596)
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Phrased and confused – Court weighs trademark protection for board game
October / November 2010
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 633
Abstract: The district court in a recent case found a trademark merely descriptive and, thus, not entitled to federal trademark protection. On appeal, the Ninth Circuit applied both the “imagination test” and the “competitors’ needs test” to differentiate between suggestive and descriptive marks.