2015
Showing 577–592 of 732 results
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Computing reasonable royalties – Court rejects deviation from “classic way”
March/April 2015
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 844
Abstract: Daubert challenges continue to trip up qualified financial experts who present unreliable testimony based on questionable methodologies. In one recent patent infringement case, the judge excluded all of the testimony of the plaintiff’s damages expert. This article explains why the court found problems with the foundation of the expert’s analysis, and also decided that his methodology was “flawed and unreliable.” As a sidebar discusses, the court faulted the expert’s inclusion of the so-called price effect in his analysis.
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What landlords should know about rental income and expenses
April 2015
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 311
Abstract: Accounting for rental income might at first seem like a simple concept, but in practice it may not be so simple. What is the difference between “rental income” and “advance rent”? How does one account for a security deposit, or property or services received in lieu of rent? How is personal use of a vacation home or other rental property treated? This article addresses those questions.
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Tax calendar
April 2015
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 101
Abstract: This article mentions a couple of important tax deadlines for April and June.
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Special rules for inherited IRAs
April 2015
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 190
Abstract: Normally, retirement plan distributions made to a nonspouse beneficiary after the account owner’s death are taxable at the time they are received and cannot be rolled over to the beneficiary’s own IRA. However, employer-sponsored retirement plans are required to offer nonspouse beneficiaries the option to roll over inherited amounts tax-free in a direct rollover to an inherited IRA. This article lists the special rules that apply to an inherited IRA.
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SEPs — One last chance to lower your 2014 tax bill
April 2015
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 605
Abstract: Simplified Employee Pension (SEP) plans are available to self-employed individuals, partnerships (including multimember LLCs treated as partnerships), and corporate employers alike. Unlike other types of retirement plans, a newly formed SEP is easy to establish and a powerful retroactive tax planning tool. This article discusses how a SEP works and the requirements involved in forming one.
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Contemporaneous recordkeeping key to avoiding loss limitations
April 2015
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 441
Abstract: Taxpayers who run up tax losses in a business must be prepared to prove that one of the material participation tests was passed to avoid having the losses characterized as a passive activity loss (PAL) that cannot be currently deducted. In general, an individual taxpayer can meet the material participation standard by passing one of seven tests outlined in the regulations and described in this article.
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Avoid gift treatment by paying expenses directly
April 2015
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 248
Abstract: It may seem easy to give money to relatives for educational or medical purposes, but doing so can result in a tax hit. This article explains why it’s important to make any payment directly to the organization or service provider.
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SupplierPay: What’s in it for you?
Spring 2015
Newsletter: Business Matters
Price: $225.00, Subscriber Price: $157.50
Word count: 185
Abstract: SupplierPay is a new government initiative that asks large companies to expedite payment of small company invoices. This short article discusses the program’s goals and lists some of the participants.
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Planning for a smooth leadership transition
Spring 2015
Newsletter: Business Matters
Price: $225.00, Subscriber Price: $157.50
Word count: 538
Abstract: Whether retirement is years away or just around the corner, business owners need to protect the value of their business by ensuring that any leadership transfer will be smooth. This article covers succession issues such as training a successor, gaining board and employee support and communicating with stakeholders.
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Teach your children well – A financial education is critical to their success
Spring 2015
Newsletter: Business Matters
Price: $225.00, Subscriber Price: $157.50
Word count: 478
Abstract: This article provides tips on raising financially savvy children, including the advantages of saving money and avoiding debt. It also suggests teaching children basic investing concepts by helping them create an imaginary or real investment portfolio of stocks, bonds and mutual funds.
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How the IRS views your investments
Spring 2015
Newsletter: Business Matters
Price: $225.00, Subscriber Price: $157.50
Word count: 390
Abstract: When it comes to taxes, all investments aren’t created equal — everything depends on their character and timing. This article explains the difference between taxable and tax-deferred accounts and highlights investment strategies appropriate for each. It also briefly discusses the NIIT tax and how this tax might affect certain investors.
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News for Nonprofits – Voters support clear rules for political activities
February / March 2015
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 426
Abstract: In this issue, “News for Nonprofits” looks at a survey revealing substantial, bipartisan support for clear rules defining allowable political activities for nonprofits. It describes the Bill & Melinda Gates Foundation’s support for an ambitious plan by GuideStar to update its database for broader use by not-for-profits. And it describes one city’s initiative to secure donations from its biggest nonprofits.
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Should your organization accept Bitcoin donations?
February / March 2015
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 484
Abstract: Nonprofits that have held off on accepting contributions in Bitcoin may have to rethink their stance following United Way’s recent move to accept such donations. Yet reasons exist for caution in accepting Bitcoin and other “crypto” currencies. This article discusses the basics of these new currencies and points out their advantages — but also notes some potential pitfalls.
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Manage your nonprofit’s financial ebb and flow
February / March 2015
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 739
Abstract: Cash flow is what makes the world of business — and nonprofit organizations — go round. Ensuring that an organization has adequate cash on hand to meet its operating expenses requires cash management skills and accurate cash flow reports. This article walks through a number of steps in the creation of such a report, and describes how to use that data to the organization’s advantage.
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Keeping it current – Is it time to update your employee handbook?
February / March 2015
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 863
Abstract: An employee handbook or “employee manual” paints a picture of the nonprofit that employees will be working for, how that organization treats them, and what it expects from them. In the long run, it can help protect a nonprofit against a range of liabilities. Regardless of size, all nonprofits should offer employees a handbook that’s clear, current and complete. This article discusses specific policies that it should address and notes currently proposed federal legislation that, if enacted, will affect employment law. A sidebar discusses the status of current minimum-wage legislation.
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Estate Planning Pitfall – You’re planning to retire abroad
February / March 2015
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 287
Abstract: People who have dreamed of spending their golden years in a tropical paradise or a culture-rich European city should discuss their plans with their advisor before making a move. It’s important to understand the potential tax and estate planning implications so there are no surprises. This article looks, in particular, at issues involving double taxation, real estate issues, and unfamiliar inheritance rules.