2017
Showing 577–592 of 690 results
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Is a donor-advised fund right for you?
February / March 2017
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 678
Abstract: Those who make sizable gifts to charitable causes can realize personal rewards from their generosity and claim a deduction on their tax returns. One drawback is that, once the money or assets are contributed, they generally have no further say on how the funds are used. This article details why a donor-advised fund may be a solution.
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Maintaining family harmony – Balance beneficiaries’ needs with a total return unitrust
February / March 2017
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 842
Abstract: A traditional trust can sometimes create a conflict among the lifetime and remainder beneficiaries. This makes it more difficult for an estate plan to achieve its objectives and places the trustee in a difficult position. The article explains how a total return unitrust can act as a solution.
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Stretch out estate tax on business interests
February / March 2017
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 757
Abstract: Frequently, heirs of successful entrepreneurs are forced to sell off business interests at “fire sale” prices to help pay federal estate taxes. To alleviate the tax strain, Internal Revenue Code Section 6166 allows heirs to stretch out estate tax payments over time. This article explains the ins and outs of Sec. 6166. A sidebar explains how a life insurance policy can help ease the tax bite.
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How to limit risk when personally guaranteeing a business loan
February / March 2017
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 449
Abstract: What happens when a business requires money, but the financial institution requires a personal guarantee before it will lend any? Signing a personal guarantee isn’t a step to take lightly — it may allow the lender to go after personal assets if the business goes south. This article looks at some steps owners can take to mitigate the risk, including negotiating a guarantee that’s for some percentage of the loan amount and asking that the amount guaranteed drop as timely repayments are made.
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An IRS audit isn’t the end of the world
February / March 2017
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 638
Abstract: Most Americans dread getting word that the IRS intends to audit their tax returns. Though it’s unlikely most of us ever will, it’s good to be aware of steps to take to reduce the difficulties and make the process go more smoothly, such as gathering the information needed to respond appropriately, including invoices, canceled checks and receipts (as well as the tax return for the year(s) in question), and making duplicates of any documents you’ll need to provide the IRS.
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Get the lowdown on Roth 401(k) plans
February / March 2017
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 633
Abstract: A Roth 401(k) plan shares features with both traditional 401(k) plans and Roth IRAs. This article looks at some of the plan’s specific features and how such a plan can benefit some employees, especially if they’re high-income earners and if they’re concerned that their tax rate may be higher in retirement. While the ability to contribute to a Roth IRA is reduced or even eliminated if a taxpayer’s income exceeds certain amounts, no such limits apply to Roth 401(k)s.
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Simplify, simplify, simplify – Increase in the de minimis safe harbor for tangible property helps small businesses
February / March 2017
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 855
Abstract: In late 2015, IRS Notice 2015-82 increased the de minimis safe harbor for deducting (rather than capitalizing) the amounts paid to acquire, produce or improve tangible property. The increase is from $500 to $2,500 per item for small businesses that don’t have “applicable financial statements.” This article explains the new notice’s benefits and requirements, suggesting that businesses that don’t have applicable financial statements will want to revisit their policies for capitalizing purchases of tangible property, in light of the new rule. A sidebar notes that, for businesses with applicable financial statements, the safe harbor remains unchanged.
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You’ve hit the jackpot! Now what?
March 2017
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 264
Abstract: When it comes to financial planning, most of us spend our time guarding against things that could go wrong. But what if something really good happens? This brief article touches on some of the important concepts of managing a financial windfall.
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Identifying qualifying children for tax purposes
March 2017
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 484
Abstract: Every qualifying child claimed on a tax return needn’t be a biological child. IRS rules say that a variety of individuals may qualify, under the right circumstances. This article explains why this is important and discusses some of the criteria for identifying qualifying child dependents.
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4 tips for donating artwork to charity
March 2017
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 394
Abstract: Individuals may want to donate artwork so it can be enjoyed by a wider audience or available for scholarly study or simply to make room for new artwork in their home. This article offers four tips for donating artwork with an eye toward tax savings, including getting an appraisal and considering a fractional donation.
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Got nexus? Find out before operating in multiple states
March 2017
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 558
Abstract: The term “nexus” refers to a business presence in a given state that’s substantial enough to trigger the state’s tax rules and obligations. This article explores common criteria for nexus and suggests strategic moves to consider. A sidebar looks at a newer approach called “market-based sourcing” that many states are using to tax out-of-state service companies.
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Using a “yardstick” to measure damages
January / February 2017
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 417
Abstract: The yardstick method is a tried-and-true way to measure economic damages in contract breach, patent infringement and other tort claims. This article explains how the method works — and when it might not work as well.
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Court increases dissenters’ buyout offer by more than 25%
January / February 2017
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 593
Abstract: When computer maker Dell decided to delist in 2013, the deal led to a showdown between management and dissenting shareholders who argued that management’s buyout price was unfair. This article explains why the Delaware Chancery Court decided to base fair value on a discounted cash flow analysis rather than the company’s stock price — and how taxes can have a major impact on value. In Re: Appraisal of Dell Inc., Delaware Ch., C.A. No. 9322-VCL, May 31, 2016
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See for yourself – Site visits are a critical part of the valuation process
January / February 2017
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 670
Abstract: Financial statements, tax returns and marketing materials tell only part of the story. To get a comprehensive understanding of how a business runs, a valuation expert usually needs to see it — and talk to management — firsthand. This article explains the information that may be unearthed during site visits and the types of questions to expect during management interviews.
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3 reasons why selling price isn’t necessarily a cash-equivalent value
January / February 2017
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 852
Abstract: When the value of a business is based on the sales of comparable companies under the guideline merger and acquisition (M&A) method, it’s important to understand the cash-equivalent value of comparables. Creative deal terms can make a deal more (or less) valuable than it appears on the surface. This article lists three common reasons why selling price can be misleading: installment sales, earnouts and contractual agreements with sellers. Deals with such terms may require an adjustment to arrive at a cash-equivalent value. A sidebar demonstrates how deal structure can help bridge a bid-ask spread in an M&A transaction.
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Making a federal case out of trade secrets
January / February 2017
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 450
Abstract: The Defend Trade Secrets Act of 2016 creates federal subject matter jurisdiction over civil actions for trade secret misappropriation. This article summarizes the key advantages and provisions of the new law, including the expanded legal remedies and immunity notice requirements for employees, contractors and consultants.