2011
Showing 465–480 of 649 results
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4 tips for boosting noninterest income
Spring 2011
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 936
Abstract: Noninterest income is declining for many banks. There are many reasons for this, including general economic conditions and regulatory changes, such as opt-in requirements for overdraft protection fees and limitations on credit card fees and debit card interchange fees. This article discusses four strategies for increasing noninterest income: improving collection of current fees, getting to know the competition, putting a value on banking relationships, and buying life insurance on the lives of key employees. A sidebar discusses the circumstances in which tax-advantaged bank-owned life insurance (BOLI) benefits are available.
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What makes Gen Y tick?
Spring 2011
Newsletter: Auto Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 365
Abstract: Dealers who understand Generation Y and customize their marketing and sales strategies stand to profit. This brief article examines not only the kinds of cars Gen Yers want, but also the most effective ways to market to them.
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Staffing levels – Sizing up your sales team
Spring 2011
Newsletter: Auto Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 634
Abstract: NADA predicts double-digit percentage gains for new vehicle sales in the United States in 2011. But it’s important that dealerships be prepared to handle the 11% or more additional business that is expected to walk through their doors or make online inquiries. This article offers tips to help determine the appropriate size of staff, taking into account vacations or other absences and the inevitable peaks and valleys of floor traffic.
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Get control of internal controls
Spring 2011
Newsletter: Auto Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 632
Abstract: Internal controls are the policies and procedures dealers employ to protect assets, improve operating efficiency and ensure reliable financial reporting. They also are their first line of defense against theft and fraud — but only if the dealer doesn’t have a “not-in-my-backyard” attitude. This article explains how internal controls can protect inventory, customer lists and cash.
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Estate planning: How to make use of today’s window of opportunity
Spring 2011
Newsletter: Auto Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 1104
Abstract: For an auto dealer, estate planning is especially complicated, because it needs to be tied closely to both succession planning for the dealership and retirement planning for the dealer. Still, minimizing estate tax is an important objective. The good news is that recent tax law creates a significant but short-term window of opportunity to transfer a substantial portion of one’s estate to loved ones without incurring gift or estate taxes. This article shows how to maximize one’s gift tax exemption — or pursue other strategies as an alternative to outright gifts. A sidebar takes a closer look at one of these alternatives: the family limited partnership.
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Ask the Advisor – Is a deed in lieu of foreclosure right for me?
March / April 2011
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 439
Abstract: The rocky landscape for commercial real estate has pushed many owners to the brink of foreclosure. For those who’ve fallen behind on their mortgage payments, though, a deed in lieu of foreclosure (DILF) may be a less cumbersome process. This article looks at the advantages and explains what to expect from lenders.
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Real estate securities and your retirement plan – They go hand in hand
March / April 2011
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 579
Abstract: A real estate professional is uniquely qualified to invest in real estate as part of their personal retirement savings plan. They have great expertise, and real estate tends to be less volatile than stocks. But viewing properties as long-term investments for retirement rather than current income-producers can involve a shift in thinking. This article discusses types of real estate investments that are well suited for a retirement plan.
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Dealer vs. investor: It’s a taxing situation
March / April 2011
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 704
Abstract: Professionals who juggle the daily ins and outs of the commercial real estate business might not give much thought to whether they’re a dealer or an investor. But the distinction can have a significant impact on their bottom line because of the different tax treatments associated with each category. This article discusses how the IRS distinguishes between dealers and investors, and the tax advantages/disadvantages associated with each category.
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FHA loans to the rescue
March / April 2011
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 905
Abstract: Those who are having trouble securing traditional financing for new projects might want to consider the Federal Housing Administration (FHA) mortgage loan insurance programs. The programs facilitate long-term nonrecourse mortgages originated by FHA-approved lenders for certain multifamily housing projects. This article discusses these loan programs, while a sidebar offers a suggestion regarding how to expedite the loan process.
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Is the price right? Ask an expert
March / April 2011
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 353
Abstract: As the economy continues to recover, merger and acquisition (M&A) activity is picking up steam. In the current environment, however, making or evaluating an offer can be challenging. This article shows how obtaining a fairness opinion from an objective, independent valuation expert can help M&A participants and their management defend themselves against shareholder claims.
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Just awards – Construct a framework when assessing damages
March / April 2011
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 723
Abstract: Almost daily, jurors award huge damages to plaintiffs. But are these jurors making informed decisions? One of the most important contributions a financial expert can make in damages litigation is to construct a framework the jury can use when assessing the damages. This article discusses how a CPA expert can help explain the nuances of a business’s profits, assets, net worth and internal structure.
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Active vs. passive appreciation – A deceptively complex issue in divorce cases
March / April 2011
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 838
Abstract: In divorce cases, it’s common for an interest in a closely held business or professional practice to be the marital estate’s most valuable asset. In many states, when the owner-spouse brings this asset to the marriage, a valuator may be called upon to distinguish between active appreciation in the business’s value (which is subject to division) and passive appreciation (which isn’t). This article explains how, after determining passive vs. active appreciation, the valuator might then decide how much an owner-spouse is responsible for the latter.
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Quantifying the value of customer relationships
March / April 2011
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 922
Abstract: Customer relationships often are a key component of a business’s value. In recent years, however, the methods used to value these relationships have become more sophisticated. And the method a valuator uses can have a significant impact on the determined value of the customer relationships. This article looks at the nuances, such as the circumstances in which customer relationships can be valued separately from goodwill; methods used to measure the future economic benefits of a customer relationship; and forecasting attrition through constant rate attrition (CRA) analysis.
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Estate Planning Red Flag – Crummey powers provide for withdrawal of a specific dollar amount
March / April 2011
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 277
Abstract: A lifetime gifting plan that takes advantage of the $13,000 per recipient annual gift tax exclusion can be a powerful strategy for transferring wealth tax free. But the exclusion is available only for gifts of present interests. This can be a problem for contributions to trusts, which are generally considered gifts of future interests. This article discusses Crummey powers, which give trust beneficiaries the right to withdraw contributions for a specified period after they’re made, and which convert a future interest into a present interest that qualifies for the annual exclusion.
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Helping a family member in need – Don’t let your intrafamily loan run afoul of the IRS
March / April 2011
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 801
Abstract: When lending money to family members, the first question to ask is: “Is this transaction truly a loan?” If the IRS concludes that the transaction isn’t a bona fide loan, it will recharacterize it as a taxable gift. By formalizing the transaction and treating it as a loan, it’s possible to avoid negative tax consequences and have the necessary documentation to support a bad-debt deduction in the event the borrower defaults. This article examines the difference between a loan and a gift, appropriate interest rates, and how the type of loan affects income and gift taxes.
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Do you have a succession plan for your vacation home?
March / April 2011
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 563
Abstract: Few estate planning issues are as emotionally charged as the disposition of the family home. And emotions may run even higher with vacation homes, which often evoke even more fond memories. So it’s important to address one’s vacation home in an estate plan. This article discusses considerations that should be addressed in transferring a home. Or, for those who are not yet ready to give up ownership, it explores other strategies, such as a qualified personal residence trust (QPRT) or qualified terminable interest property (QTIP) trust.