2013
Showing 545–560 of 735 results
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2013 gift tax exclusion
April 2013
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 151
Abstract: This brief article notes an increase in the annual gift tax exclusion to $14,000, but also mentions that certain payments are not subject to the gift tax and, therefore, are not included in the $14,000 limit.
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Excluding gain on qualified small business stock
April 2013
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 155
Abstract: A beneficial tax provision to exclude 100% of the gain from the sale of qualified small business stock (QSBS) was extended for two years by the American Taxpayer Relief Act of 2012. This brief article notes that status as a qualified small business corporation is an opportunity to save taxes, but only if the fairly restrictive qualification requirements can be met.
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Tax calendar
April 2013
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 227
Abstract: This article looks at three tax deadlines for the first half of 2013.
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Impact of higher individual federal tax rates
April 2013
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 408
Abstract: Media outlets have focused a great deal of attention on the topic of increased individual federal tax rates. Most wage earners have seen their take-home pay shrink due to higher payroll taxes, but high-income taxpayers are really feeling the pain of higher tax rates in addition to new taxes. This article discusses tax rates under the Patient Protection and Affordable Care Act of 2010 and the American Taxpayer Relief Act of 2012.
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Assessing the worth of a noncompete
March / April 2013
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 315
Abstract: Noncompete agreements are used to smooth management transitions after a business sale. They are contractual agreements that restrict sellers from competing in the same industry for a given time period within a specific geographic area. This brief article explains how valuators determine the value of noncompete agreements in mergers and acquisitions.
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Help your valuator help you – How to ask the right questions
March / April 2013
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 644
Abstract: Asking the right questions and obtaining clarification up front can help business owners, attorneys and other interested parties get the most from a valuator’s expertise and avoid costly mistakes. This article suggests several points to investigate when engaging a valuator, including their credentials and professional experience as well as their ability to explain the appropriate standard of value and the valuation’s purpose. The article states that the more clients understand about the valuation process, the better able they will be to ask the right questions.
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Both sides of the story – Taking a balanced approach to damages calculations
March / April 2013
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 646
Abstract: In cases involving damages, credentialed, independent financial experts bring reasonableness and credibility to the table by considering both sides of the story. This article discusses the factors valuators typically consider in damages calculations, such as historic trends and statistical analysis, any mitigating factors, and sanity checks. It notes that a balanced approach is most likely to persuade the court that the damages calculation is objective, reasonable and fair. Rose Acre Farms, Inc. v. United States (559 F.3d 1260, Fed. Cir. 2009, Sept. 17, 2009).
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S corporation conversions – Should you strike while the iron’s hot?
March / April 2013
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 990
Abstract: Subchapter S election can potentially provide shareholders with more flexibility in business decisions, income and capital gains tax considerations, and distribution alternatives. But there are several valuation issues and implications worth considering before taking a leap toward Subchapter S status. This article looks at the pros and cons of S corporation status and the issue of tax affecting earnings, noting that it’s important to consider the facts of the particular case as well as relevant case law.
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Why the valuation date is so critical
March / April 2013
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 648
Abstract: Valuations are prepared for a number of reasons: estate planning, divorce settlements and shareholder litigation, just to name a few. And while the parties in these various matters may focus solely on the valuation amount, a valuation expert will also be focusing on the valuation date. This article explains why, under certain circumstances, an executor may elect to use an “alternate valuation date” rather than one that’s customarily used.
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Proving lost profits for an unestablished business
March / April 2013
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 431
Abstract: In damages cases, lost profits for an established business are computed by analyzing the company’s historical earnings and cash flow to predict future performance. But what about a startup or a business without a track record to work from? Today, most courts allow such businesses to recover lost profits if they can be proven with “reasonable certainty.” This article explains how that’s determined.
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Can financial statement disclosures influence IP damages?
March / April 2013
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 631
Abstract: In litigation involving patents, copyrights, trademarks or other intellectual property (IP), financial statement disclosures regarding the fair value of these assets can have a significant impact on damages awards. This article emphasizes that companies that acquire IP assets should value them carefully, with an eye toward potential future litigation. And defendants in infringement actions should request fair value documentation in the discovery process.
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FLP discounts: Alive and well — if planning and operation are proper
March / April 2013
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 814
Abstract: The family limited partnership (FLP) can be a powerful tool for consolidating and managing family wealth while reducing gift and estate taxes, in part through valuation discounts. And recent court cases demonstrate that a properly planned and operated FLP can support substantial valuation discounts for transfer tax purposes. This article examines one such case, in which the court upheld 47.5% valuation discounts for FLP interests even though the decedent’s estate plan was incomplete at the time of her death. A sidebar explains how experts quantify valuation discounts. Keller v. United States, No. 10-41311 (5th Cir. 9/25/2012) Estate of Liljestrand v. Commissioner, T.C. Memo 2011-259 (11/09/2011)
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Ask the Advisor – Is it safe to accept a letter of credit as a security deposit?
March / April 2013
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 411
Abstract: Commercial landlords have historically preferred that their tenants provide letters of credit, rather than cash, for security deposits. A letter of credit won’t become subject to claims by the tenant’s creditors and isn’t covered by automatic stays imposed by bankruptcy courts. But enforcing letters of credit can be tricky and time-consuming, and come with an annual fee payable by the tenant. Furthermore, the FDIC isn’t required to honor bank-issued letters of credit if the bank fails. This article offers ways to reduce the risk of lost security deposits.
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Easements on mortgaged properties – Appeals court paves way for charitable deduction
March / April 2013
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 583
Abstract: Savvy property owners are always looking for ways to reduce their income taxes. Now, thanks to a ruling by the U.S. Court of Appeals for the First Circuit, owners may be able to claim a deduction for donating conservation easements on their properties even if those easements are subject to a mortgage. This article discusses the “extinguishment provision” that was at the heart of the dispute in this case. Kaufman v. Commissioner (1st Cir. 2012).
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Murky waters – Distinguishing between an investor and a dealer for tax purposes
March / April 2013
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 752
Abstract: Someone who deals with real estate transactions on a regular basis may wonder why it’s necessary to make the distinction between being an “investor” as opposed to a “dealer.” But that distinction is key in the eyes of the IRS and can have a significant impact on one’s tax bill. This article discusses why, and explains how the IRS and the courts distinguish between an investor and a dealer for tax purposes.
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Worried about interest rate risks? Consider a swap agreement
March / April 2013
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 872
Abstract: The continuing uncertainty of the credit market is prompting concern among many owners and investors about the risk of rising interest rates. Some have turned to interest rate swap agreements to mitigate their risk. The arrangements, which are especially appealing when fixed rate loans are unavailable, can pay off for both borrowers and lenders. This article shows how these agreements work and how title insurance can play a role in securing the obligations they entail. A sidebar explains how some swaps are custom-made to fit the parties’ financing needs.