2013
Showing 97–112 of 735 results
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Tax calendar
October 2013
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 218
Abstract: This article looks at four tax deadlines for the final quarter of 2013.
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Fourth quarter tax planning
October 2013
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 1048
Abstract: This article presents some tax planning ideas to aid in fourth quarter tax planning. It looks at bunching deductible expenditures; deferring income; timing investment gains and losses; and making charitable donations from an IRA.
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Fair value – Court frowns on speculative adjustments
September / October 2013
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 420
Abstract: A recent court case, In re: Appraisal of Orchard Enterprises Inc., highlights the importance of using well-supported, objective analysis throughout the appraisal process. This brief case study discusses the ins and outs of the case and notes that using methodologies supported by the latest academic research, minimizing the use of subjective data and avoiding speculative adjustments in determining business value are the best ways to withstand legal scrutiny.
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Hunting for buried treasure — or traps – Hidden assets and liabilities may affect value
September / October 2013
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 638
Abstract: In answering the question of what a business is truly worth, an appraiser considers many aspects of its operations, from management, to products and services, to the health of its industry. He or she also looks beyond the balance sheet, seeking any hidden assets or liabilities that may affect value. An appraiser analyzes several areas, including uncollectible receivables, inventories and fixed assets, in determining the appropriate adjustments.
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Sorting the alphabet soup of valuation credentials
September / October 2013
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 667
Abstract: Not every financial professional is qualified to value a business — especially if a third party will rely upon the appraisal. Earning a valuation credential requires specific coursework, testing, peer review and other prerequisites. This article helps business owners and attorneys sort through the various valuation credentials by summarizing the requirements of the most common business valuation designations.
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7 questions to gauge marketability
September / October 2013
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 880
Abstract: Marketability is the ability to quickly convert a business interest into cash, with minimum costs and maximum certainty about the price it will fetch. The higher the costs and the lower the certainty, the less the interest is worth. A discount for lack of marketability (DLOM) gauges the relative ease of selling a business interest in the marketplace. This article lists seven questions covering the various factors an appraiser takes into account when quantifying a DLOM.
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Know the difference between forecasts and projections
September / October 2013
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 389
Abstract: The terms “forecast” and “projection” are often used interchangeably. But they have very different meanings, so it’s important to understand the distinction. As this article explains, a forecast predicts a business’s financial performance based on conditions that are expected to exist, and a projection does so based on hypothetical “what if” scenarios. The article explains how both are used in real-life situations.
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How to calculate lost earnings – It’s much more than just setting a dollar amount
September / October 2013
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 655
Abstract: A plaintiff might sue for lost earnings for many reasons. And while it might seem as though calculating the depth of damages is a simple matter, there’s much more to it than setting a dollar amount. This article looks at the steps involved in calculating lost past earnings — or earnings the plaintiff would have received from the time of the incident until trial — and then estimating future earnings. The plaintiff’s damages are generally equal to the present value of the difference between those two numbers.
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The excess earnings method: When is it appropriate?
September / October 2013
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 603
Abstract: The excess earnings valuation method was developed more than 90 years ago and, although controversial, it remains in wide use today, particularly in divorce cases. Generally, sophisticated valuation professionals view the method as unreliable and avoid using it. But it continues to be appropriate under certain circumstances. This article examines how the method works, its inherent flaws, and situations in which its use may nonetheless be advantageous.
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Finding the good in goodwill impairment testing
September / October 2013
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 890
Abstract: Under current accounting standards, companies that record goodwill on their balance sheets are required to test it annually for impairment. Optional, qualitative impairment assessments can help some companies reduce the cost and complexity of impairment testing. But they also introduce new uncertainties and risks into the impairment testing process. As this article explains, it’s important to develop a plan for determining whether qualitative assessments are appropriate and, if so, for making and documenting those assessments. A sidebar describes the two-step process involved in goodwill impairment testing.
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Tax Tips – Is time running out for GRATs?
September / October 2013
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 408
Abstract: This issue’s “Tax Tips” explains why the benefits of grantor-retained annuity trusts (GRATs) might soon be more limited; enhanced tax benefits, due to expire at the end of the year, for conservation easements; and why it can be dangerous to use self-directed IRAs to hold “alternative” investments, such as real estate or closely held business interests.
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Be careful with intrafamily loans
September / October 2013
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 653
Abstract: When a family member experiences hard times, other family members might be quick to lend them whatever amount they need. But Uncle Sam keeps an eye on such transactions. Why? Because they might not, for tax purposes, be loans. The IRS might consider them taxable gifts. This article explains the difference between loans and gifts, and why it’s important to charge enough interest to avoid the tax consequences of making below-market loans.
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Year end tax planning – 5 strategies you shouldn’t overlook
September / October 2013
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 598
Abstract: As the end of 2013 approaches, it’s time to think about year end tax planning. This article offers five often overlooked strategies that should be considered. They involve credit cards, traditional IRAs, securities, withholding and mutual fund investments.
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Play or pay: Are you ready for the new health care rules?
September / October 2013
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 865
Abstract: Beginning on Jan. 1, 2015, the health care act requires “large” employers to either: 1) provide “minimum essential” health care coverage to full-time employees that’s “affordable” and of at least “minimum value,” or 2) risk substantial penalties. This article offers an overview of the play-or-pay rules, noting who qualifies as a “large” employer and the financial penalties for those that choose not to provide such coverage. A sidebar explains how the act defines “affordable” and “minimum value.”
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Practical Perspectives: Key financial issues for you and your family – Giving thanks for family financial planning
October / November 2013
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 442
Abstract: In this issue, “Practical Perspectives” looks at a couple who were looking forward to their Thanksgiving dinner, with their large extended family present. Their financial advisor noted that this would present an opportunity to look at the older and younger generations gathered at the table and think about their financial needs in the coming years.
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Moneylines: News briefs for businesses
October / November 2013
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 288
Abstract: This issue’s “Moneylines” discusses a survey predicting that health care costs will see lower growth in 2014. It also discusses a court case in which a company was found guilty of violating minimum wage laws when it failed to pay interns, and cites a survey which found that many small-business owners aren’t financially ready for retirement.