2018
Showing 449–464 of 630 results
-
The final OPPS rule for 2018: What you need to know
Spring 2018
Newsletter: Healthcare Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 836
Abstract: The release of the CMS’s Medicare Outpatient Prospective Payment System (OPPS) final rule for 2018 — all 1,133 pages of it — has generated much concern regarding its implications for hospitals’ bottom lines. This article explains several areas affected by the rule, including drug program reimbursements, the inpatient-only list and the Outpatient Quality Reporting Program. A sidebar discusses CMS cuts in fees for off-campus physicians.
-
COMPLIANCE ALERT
April / May 2018
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 133
Abstract: This feature lists a few key tax reporting deadlines for April and May.
-
DOL increases scrutiny of defined benefit plans
April / May 2018
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 421
Abstract: Defined benefit plan sponsors might be facing tighter scrutiny from the U.S. Department of Labor (DOL). Last year the DOL’s Employee Benefits Security Administration ramped up pension audit operations in its Philadelphia office, and later decided to do so elsewhere, the agency announced at an ERISA Advisory Council meeting. This short article highlights what the DOL is focusing on in their audits.
-
Interpretation or statutory violation? Why it matters when deciding remedies
April / May 2018
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 531
Abstract: Do ERISA plan participants who believe a plan has treated them unjustly have to exhaust their administrative remedies before filing an action in court? Last year, the U.S. Sixth Circuit Court of Appeals joined all but two other circuits in finding that plan participants don’t have to do so. This article examines the split between the circuits and the Sixth Circuit’s conclusion. Hitchcock, et al. v. Cumberland Univ., et al., No. 16-5942 (6th Cir. 2017).
-
Cash balance plans growing at a double-digit clip
April / May 2018
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 740
Abstract: The hybrid pension design known as the cash balance plan is on a roll. An analysis of the most recent IRS Form 5500 filings available reveals a 17% jump in the number of cash balance plans in 2015, while 401(k) plan formation growth was a meager 3%. This article examines which businesses may be interested in this type of plan.
-
Tax Cuts and Jobs Act gives ― and takes away
April / May 2018
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 873
Abstract: While early drafts of the Tax Cuts and Jobs Act (TCJA) proposed significant changes to qualified retirement plans, the version that passed has minimal impact on them. However, the TCJA did make some notable adjustments to the tax treatment of other types of employee compensation and benefits, for both employers and employees. Here’s a closer look at how corporate compensation and family and medical leave tax incentives are affected. A short sidebar discusses the TCJA’s impact on employee achievement awards, moving expenses and transportation fringe benefits.
-
Make business valuation experts a forethought, not an afterthought
March / April 2018
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 421
Abstract: Too often, valuation experts are hired months after a case is filed or just before it goes to trial. This limits the documents and procedures that they can use to perform their analysis. This article reminds attorneys that it’s important to hire experts early in the litigation process and ask for relevant items during discovery.
-
Estate of Kollsman – The valuation of art . . . and the art of valuation
March / April 2018
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 594
Abstract: The U.S. Tax Court recently decided a high-profile estate tax case involving the valuation of two Old Master paintings from the 17th century. This article summarizes the details of this case and explains how it has implications that extend to valuations of other types of assets. Estate of Kollsman v. Commissioner, T.C. Memo. 2017-40 (Feb. 22, 2017)
-
3 ways valuation experts adjust financial statements
March / April 2018
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 656
Abstract: Business valuation experts can’t always accept the subject company’s financial statements at face value. Sometimes adjustments are needed before an expert can use the financial statements to value a business. This article provides three common types of adjustments and explains when each one might be relevant.
-
Avoid common pitfalls when applying the income approach
March / April 2018
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 846
Abstract: Valuing a business using projected earnings is a complex undertaking. This article identifies common pitfalls that novice or untrained valuators tend to make when using the income approach. A sidebar compares and contrasts two methods that fall under the income approach: the capitalization of earnings and discounted cash flow methods.
-
Harness the power of social media in litigation
March / April 2018
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 434
Abstract: A wealth of information is stored on social media sites, making them excellent sources of evidence. This article highlights examples of the myriad ways that social media can be used in litigation to uncover hidden assets, calculate damages, establish securities law violations, locate individuals and reveal feigned injuries.
-
Adjusting owners’ compensation in business valuation
March / April 2018
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 673
Abstract: Owners of privately held businesses may draw large salaries because of tax advantages or take little or no salary to enhance the company’s reported earnings. In these cases, the valuation expert needs to “normalize” owners’ compensation and adjust it to a reasonable level. This article identifies factors that valuators consider in determining reasonable owners’ compensation.
-
How do valuations and calculations differ?
March / April 2018
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 582
Abstract: Most business valuation professional standards recognize two types of engagements: calculations and valuations. This article explains the critical distinction between these types of assignments — and the reason a full valuation report is necessary in most litigation contexts. Hipple v. SCIX, LLC, No. 121256, E.D. Pa., August 13, 2014 Surgem, LLC v. Seitz, No. A-4198-11T1, N.J. Super. App. Div., October 16, 2013
-
Exelon Corp. v. Commissioner – Expert independence: Interfere at your own risk
March / April 2018
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 838
Abstract: Professional standards require valuation experts to perform assignments with impartiality, objectivity and independence. This article summarizes a recent U.S. Tax Court opinion that serves as a cautionary tale for attorneys who would seek to influence an expert’s conclusions. The court found that a law firm’s interference in the valuation process tainted the expert’s opinion and rendered it “useless.” A sidebar explains why taxpayers can’t hire experts as an “insurance policy” against blatant tax avoidance strategies. Exelon Corp. v. Commissioner, 147 T.C. No. 9, September 19, 2016
-
Tax Tips – Calendar tax year or fiscal tax year?
March / April 2018
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 448
Abstract: These brief tips explain the pros and cons of using a calendar tax year vs. a fiscal tax year, how a donor-advised fund operates, and the tax advantages of using solar power.
-
Breathe new life into a trust by “decanting” it
March / April 2018
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 478
Abstract: The term “decanting” typically is associated with wine. But, in regard to an irrevocable trust, decanting allows a trustee to use his or her distribution powers to “pour” funds from one trust into another with different terms. Doing so provides the trustee with additional flexibility in light of changing tax laws or family circumstances. This article answers several frequently asked questions regarding decanting a trust.