2018
Showing 145–160 of 630 results
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4 key ways public and private companies differ
September / October 2018
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 566
Abstract: Public company data often serves as the basis for valuing privately held businesses. This article highlights four important differences between these types of businesses that valuation experts need to consider: size, level of sophistication, access to capital and internal controls.
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Valuing S corporations – Tax law introduces qualified business income deduction
September / October 2018
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 686
Abstract: The Tax Cuts and Jobs Act (TCJA) introduces a new twist in the tax-affecting debate for S corporations — a tax deduction equal to as much as 20% of qualified business income (QBI) that attempts to level the tax playing field between C corporations and pass-through entities, including S corporations. This article explains the rules and limitations for taking the QBI deduction — and why it’s important for business valuation experts to factor in these rules on a case-by-case basis.
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Benchmarking performance in business valuation
September / October 2018
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 841
Abstract: One way business valuation experts gauge company-specific risk is to benchmark financial performance over time and against competitors. This article explains critical benchmarks that experts monitor: profitability, liquidity, asset management and leverage. A sidebar discusses the importance of understanding differences in accounting methods when analyzing financial results.
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Beyond cryptocurrency – Blockchain could revolutionize the legal industry
September / October 2018
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 434
Abstract: Blockchain is best known as the digital technology behind bitcoin. But its potential uses in the legal, business and financial worlds go well beyond virtual currencies. This article defines “blockchain” and provides examples of how it may be used in the legal industry in the future.
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Will your expert pass the Daubert test?
September / October 2018
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 618
Abstract: A financial expert may be disqualified from testifying if his or her methods aren’t reliable and proven. This article explains the questions that are asked in a Daubert challenge, how the process works and potential pitfalls to avoid. Daubert v. Merrell Dow Pharmaceuticals Inc., 113 S.Ct. 2786, June 28, 1993
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D. Allen Hornberger v. Dave Gutelius Excavating, Inc. – Owners dispute buyout provision of shareholders’ agreement
September / October 2018
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 590
Abstract: A recent case involving a shareholder buyout illustrates the importance of drafting shareholders’ agreements with precision. This article explains why the Superior Court of Pennsylvania upheld a trial court decision to allow valuation discounts for lack of control and marketability, even though they weren’t explicitly mentioned in the shareholders’ agreement. D. Allen Hornberger v. Dave Gutelius Excavating, Inc., No. 103 MDA 2017, Pa. Sup. Ct,. December 15, 2017
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Fight fraud with active detection methods
September / October 2018
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 833
Abstract: The Association of Certified Fraud Examiners (ACFE) recently released its Report to the Nations: 2018 Global Study on Occupational Fraud and Abuse. This article highlights key findings from this biennial report, including the importance of implementing active antifraud controls, rather than relying on passive methods of detection. A sidebar identifies six behavioral red flags of occupational fraud to watch out for.
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Tax Tips – Yes, home equity loan interest may still be deductible
September / October 2018
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 488
Abstract: These brief tips explain that home equity loan interest may still be deductible post–Tax Cuts and Jobs Act (TCJA), detail two changes the TCJA made to business losses, and discuss whether a qualified personal residence trust is still relevant today.
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Ease new itemized deduction limitations using a nongrantor trust
September / October 2018
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 561
Abstract: Record-high exemption amounts mean that fewer families are affected by gift, estate and generation-skipping transfer (GST) taxes. As a result, the estate planning focus for many people has shifted from transfer taxes to income taxes. One tool that can be effective in reducing income taxes is a nongrantor trust, which offers a way around the new itemized deduction limitations imposed by the Tax Cuts and Jobs Act (TCJA). This article explains the role nongrantor trusts play in easing the itemized deduction limitations.
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Know your tax obligations before hiring household help
September / October 2018
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 585
Abstract: There are several reasons for hiring household help, including child or elder care or general cleaning and yard maintenance. However, when a person hires outside help, he or she becomes an employer. Thus, that person has specific tax obligations, such as withholding and paying Social Security and Medicare (FICA) taxes and possibly federal and state unemployment insurance. This article examines the tax-related responsibilities associated with hiring outside help.
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Are LLC members subject to self-employment tax?
September / October 2018
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 906
Abstract: Ambiguity in the tax code and regulations has led many limited liability company (LLC) members to take an aggressive position regarding self-employment (SE) tax. They claim that their distributive shares of LLC income — after deducting compensation for services in the form of guaranteed payments — aren’t subject to the tax. Recently, however, the IRS has been cracking down on LLC members it claims have underreported SE taxes. This article provides a definition of SE taxes and examines whether LLC members must pay SE tax. A sidebar notes proposed regulations that contemplate situations in which an active LLC member can exclude certain amounts from self-employment income.
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How the TCJA changes depreciation periods for real property
September / October 2018
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 463
Abstract: The Tax Cuts and Jobs Act (TCJA) alters the recovery periods for certain kinds of property depreciated under the modified accelerated cost recovery system (MACRS) and the alternative depreciation system (ADS). The law also expands eligibility for some additional depreciation deductions. This brief article examines how the TCJA affects depreciation periods for nonresidential and residential properties, as well as improvement property, and looks at how the TCJA generally limits business interest expense deductions.
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Captive insurance strategies can pay off for real estate operators
September / October 2018
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 660
Abstract: Federal tax law has permitted U.S. businesses to form so-called “captive” insurance companies for many years, and numerous large companies have done so. It’s only relatively recently that the arrangement has gained traction with smaller public and privately owned companies. This article discusses how they work, the potential advantages and disadvantages and whether a real estate business may benefit from pursuing captive insurance strategies.
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Should you invest in infrastructure?
September / October 2018
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 538
Abstract: According to the National Oceanic and Atmospheric Administration, 2017 was the costliest year on record for natural disasters in the United States. And 2018 has already seen severe weather, including numerous floods, tornadoes and wildfires and the ongoing volcanic eruption on the island of Hawaii. This article looks at why these events, along with other recent disasters and an ever-growing backlog of deferred maintenance, underline the need for infrastructure upgrades in the United States, which may provide opportunities for real estate investors.
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Tax Cuts and Jobs Act – New law increases holding period for carried interests
September / October 2018
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 818
Abstract: On the campaign trail, President Trump pledged that tax reform under his leadership would target carried interests — more widely known in the real estate industry as the “promote” in partnership agreements or operating agreements for limited liability companies that are treated as partnerships for tax purposes. In the end, the Tax Cuts and Jobs Act (TCJA) only modifies the rules for carried interests, largely preserving their favorable tax treatment, rather than eliminating that treatment. This article reviews what’s new and what’s left unanswered under the TCJA. A sidebar explains why deciding whether to convert to a C corporation is a complex matter.
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Dollar cost averaging has an unexpected price attached
September / October 2018
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 436
Abstract: Many investors use dollar cost averaging (DCA) to reduce their average cost per share and lower the risk that they’ll make a substantial investment just before the market plummets. But, as this article explains, DCA can cause investors to miss out on potentially higher returns. The alternative is lump sum investing or investing the entire amount immediately.