2015
Showing 113–128 of 732 results
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Beware of bloated expense reports – Why you need good control policies and procedures
November / December 2015
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 650
Abstract: Unfortunately, expense account cheating goes unchecked in many businesses. The good news: There are several ways to stop would-be thieves who overstate expenses, request multiple reimbursements, change numbers on a receipt and otherwise falsify their expense reports. This article offers tips on how to stop these thieves by implementing certain fraud policies.
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To tax affect or not to tax affect
November / December 2015
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 587
Abstract: When valuing an interest in an S corporation, tax affecting — reducing the business’s projected future income for hypothetical corporate income taxes — has been a subject of debate for many years. Unfortunately, the courts have sent mixed signals on whether tax affecting is appropriate for S corporations. This article discusses several notable cases regarding tax affecting, noting that the IRS often opposes the practice when valuing minority interests.
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Fair value in shareholder disputes: Which adjustments are allowed?
November / December 2015
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 832
Abstract: In disputes involving dissenting or oppressed minority shareholders, fair value is the sought-after standard of value. But, one of the most contentious issues when calculating fair value is: Which valuation adjustments apply? This article looks at that question, which was recently up for debate in a case decided by the Utah Supreme Court. A sidebar discusses a New York court that recently weighed in on the issue of shareholder-level marketability discounts in shareholder disputes. Utah Resources International, Inc. v. Mark Technologies Corp. (Utah 2014) Zelouf International v. Zelouf (N.Y. Sup. Ct. 2014)
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Job search expenses may be deductible
November 2015
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 303
Abstract: Those who are looking for a new job may incur some expenses along the way that may be deductible. This article describes some of them.
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Tips on the tax effects of divorce or separation
November 2015
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 292
Abstract: Income tax may be the last thing on one’s mind after a divorce or separation. However, these events can have a big impact on taxes. This article offers some key tax tips to keep in mind in the event of divorce or separation.
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Tax advantages of small business stock
November 2015
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 337
Abstract: A taxpayer who realizes large capital losses — but no capital gains — on sales of corporate stock owned personally will find that the tax benefit from the capital losses may have to be spread over many years in the future. However, Section 1244 is a tax provision that allows one to treat losses incurred from the sale of qualified corporate stock as an ordinary (rather than capital) loss. That’s beneficial because an ordinary loss offsets ordinary income. This article explains Section 1244 stock and what a stock must do to qualify.
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How working impacts Social Security benefits
November 2015
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 229
Abstract: A variety of considerations enter into the decision regarding when it’s best to begin collecting Social Security benefits. This article examines one such consideration: the amount that benefits will be reduced if one is still working yet starts to collect before their Social Security–designated full retirement age.
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Sorting out Employer Shared Responsibility provisions that apply to your business
November 2015
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 337
Abstract: The Affordable Care Act contains specific responsibilities for employers, but the size and structure of their workforce — small, large, or part of a group — help determine what applies. This article discusses some of the obligations that different employers face — particularly those who are considered an Applicable Large Employer (ALE).
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Why your health insurance company may ask for your Social Security Number
November 2015
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 476
Abstract: Health insurance companies may request that their policyholders provide their Social Security Number, their spouse’s number, and those of children covered by the policy. This article explains that the companies must report this information to the IRS, which needs it to verify information on one’s individual income tax return. The article also describes how policyholders should respond to their company’s request so as to avoid liability for the Affordable Care Act’s individual shared responsibility payment.
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Improve your managing partner compensation model
Fall 2015
Newsletter: Law Firm Management
Price: $225.00, Subscriber Price: $157.50
Word count: 422
Abstract: Managing partners who reduce their rainmaking activities and billable hours to assume administrative duties can end up with smaller slices of the compensation pie. This short article proposes a fair and straightforward managing partner compensation model that takes into account objective and subjective criteria.
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Law firm mergers – Once the deal closes, the hard work begins
Fall 2015
Newsletter: Law Firm Management
Price: $225.00, Subscriber Price: $157.50
Word count: 662
Abstract: Many law firms that merge focus primarily on getting the deal done, which means they aren’t prepared to integrate the two organizations. This article explains how integration planning should start early and be a team effort involving both firms and professional advisors. A transition team should evaluate both practices, determine how staff in duplicative positions can be redeployed and document internal policies and procedures.
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Cash flow statements: Your firm’s early warning system
Fall 2015
Newsletter: Law Firm Management
Price: $225.00, Subscriber Price: $157.50
Word count: 586
Abstract: Law firms need to provide their partners with cash flow statements so they’ll be able to identify and address cash shortfalls and other problems. This article describes the three main sections of a typical cash flow statement — operating, investing and financing activities — and urges partners to take action if statements indicate a possible liquidity issue.
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How to avoid risky engagements – The client selection process is critical
Fall 2015
Newsletter: Law Firm Management
Price: $225.00, Subscriber Price: $157.50
Word count: 818
Abstract: Focusing on bringing in high revenue clients doesn’t guarantee they’ll be high quality clients. As this article explains, to improve profitability, reduce stress and avoid malpractice suits, firms should review current clients and drop the uncooperative and less lucrative ones. Firms are also urged to develop a client intake form that helps identify possible conflicts of interest. A sidebar lists signs of potentially troublesome clients.
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Cybersecurity: Are you prepared?
Fall 2015
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 426
Abstract: Increasing reliance on cloud computing and mobile devices has made the construction industry particularly vulnerable to data breaches. Fortunately, there are also many ways for contractors to prevent cyberattacks and mitigate the impact of any breaches. This article offers tips on how to keep a company safe.
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How to self-insure your construction business
Fall 2015
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 652
Abstract: With all of the risks inherent in a construction business, it’s important that contractors have sufficient insurance coverage while also keeping policy costs under control. This article provides information on how captive insurance can be a great way to do both. With captive insurance, it’s possible to establish a subsidiary company to self-insure a business. Bigger companies may set up the arrangement independently, but a group of smaller businesses also can form a captive by banding together to buy insurance.
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Cost segregation studies can benefit you and your clients
Fall 2015
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 529
Abstract: Construction companies looking for a competitive edge should become familiar with the mechanics of cost segregation studies and the significant tax benefits they offer. This article explains how contractors can use the study to reduce their own tax bills. Moreover, it shows how consulting on a company’s studies can create a new source of revenue.