2019
Showing 161–176 of 598 results
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Developer’s yacht deductions run aground
September / October 2019
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 446
Abstract: Many businesses have stretched the definition of “marketing” to claim some questionable federal income tax deductions. This article reviews a recent case involving a real estate developer that illustrates how the IRS — and the U.S. Tax Court — generally see through these tactics. Becnel v. Commissioner, T.C. Memo. 2018-120, Aug. 2, 2018
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Will you be ready? Now’s the time to prepare for the next recession
September / October 2019
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 579
Abstract: Markets tend to be cyclical. It’s likely that the U.S. economy will see another recession at some point in the coming years, and real estate will probably take a hit. Investors who take steps now can help insulate themselves from major losses in the event of an economic slowdown or recession. This article looks at what real estate investors can do now and how they might even end up positioned to seize the opportunities that downturns can produce.
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Finding the optimal balance between debt and equity financing
September / October 2019
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 718
Abstract: Virtually all real estate investors use leverage, or borrowed money, in their business. It allows them to reach for higher priced property than they’d be able to afford by using just equity. But can real estate investors have too much of a good thing? What happens if investors can’t cover the principal and interest payments? This article looks at what investors should consider when searching for the right amount of leverage.
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QOZ update – IRS issues additional proposed regulations
September / October 2019
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 828
Abstract: The IRS has released a second set of proposed regulations on the new tax incentives for investments in Qualified Opportunity Zones (QOZs). The incentives, created by the Tax Cuts and Jobs Act, permit taxpayers to defer, reduce and even permanently exclude capital gains on their investments. This article highlights the proposed regulations — most of which real estate investors can rely on until final regulations are published — including several provisions that are favorable for real estate investors. A short sidebar covers several transactions that can result in the loss of the QOZ tax deferral.
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Estate Planning Red Flag – You’re drafting your own estate planning documents
September / October 2019
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 333
Abstract: There’s no shortage of online do-it-yourself (DIY) tools that promise to help one create an “estate plan.” But while these tools can generate wills, trusts and other documents relatively cheaply, they can be risky except in the simplest cases. This brief article details the pitfalls of DIY estate planning.
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Coming to a family consensus on moving a parent to a nursing home
September / October 2019
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 627
Abstract: Estate and financial plans must account for all family members, and that includes aging parents and in-laws. This article explores the many issues to consider before moving a parent into a nursing home.
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Qualified Opportunity Funds: Estate planning implications
September / October 2019
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 619
Abstract: Created by the Tax Cuts and Jobs Act, the Qualified Opportunity Zone (QOZ) program allows one to defer current capital gains and avoid taxes on future gains by reinvesting gains in a Qualified Opportunity Fund (QOF). QOFs are funds that invest primarily in one or more of the nearly 9,000 QOZs throughout the United States and its territories and meet certain other requirements. This article explains the estate planning benefits of QOFs.
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Is silence golden? The good and the bad of keeping your trust a secret
September / October 2019
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 886
Abstract: It’s common for parents to set aside money or other assets in trust for their children or grandchildren. At the same time, many parents agonize over the impact this wealth may have on their heirs. One potential solution is a “silent trust.” These trusts, which are permitted in many states, limit the amount of information shared with beneficiaries or, in some cases, keep the existence of the trust a secret. This article explains the benefits and drawbacks. A sidebar looks at an alternative to the silent trust: a principle trust.
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A car-free future? Not so fast
September / October 2019
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 365
Abstract: There’s a lot of talk among some younger Americans about living a car-free lifestyle, especially in urban areas. But new research indicates that there may be strong economic benefits to car ownership. This article asserts that a car-free future may not be as close as some people think.
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4 ways to control dealership expenses
September / October 2019
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 549
Abstract: It’s always a good idea to keep dealership expenses under control. But there are times when this becomes even more important. Many economists are predicting significant economic decline in 2020. This article offers four suggestions for cutting dealership expenses.
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Form 8300 reporting – Cash payments from customers call for special treatment
September / October 2019
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 676
Abstract: It’s not uncommon for dealerships to receive large sums of cash as payment for vehicles. And they are generally required to file a special form (Form 8300) with the IRS to report cash transactions of more than $10,000. This article reviews those requirements.
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Develop a formal business plan with sharp direction
September / October 2019
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 860
Abstract: Dealer-owners can detail the future direction of their dealership by drafting a formal, written business plan. This road map can help owners make operational and financial decisions that best position their business for future profitability. This article focuses on the content and structure of an auto dealership’s business plan. A sidebar offers solutions to the perceived “I-don’t-have-enough-time” problem.
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Construction Success Story – Reluctant contractor looks for “likes” on social media
September / October 2019
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 442
Abstract: This issue’s “Construction Success Story” features a high-end homebuilder who had been slow to adapt to social media. She didn’t think much of it until she stumbled across a competitor’s Facebook page and saw all the likes and comments. She mentioned the problem to her CPA, who had several initial suggestions, including choosing the right channels and leveraging cool imagery.
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Control job costs with smarter materials management
September / October 2019
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 527
Abstract: Managing project costs can get tricky — especially in today’s construction materials marketplace. The goal of materials management is to ensure that the correct quantity and quality of materials are procured at the lowest possible prices and available when and where needed. This article offers some ideas on how to get the best results.
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A busy industry: M&A activity is hot in construction
September / October 2019
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 651
Abstract: The construction industry saw many merger and acquisition (M&A) transactions in 2018. Although activity is expected to cool off by the end of 2019, there are still plenty of deals under consideration and in the works. This article discusses some fundamental M&A concepts that contractors should know.
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Year-end tax planning – Entity choice may evolve with your company
September / October 2019
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 935
Abstract: Choosing the ideal business structure for a construction company isn’t a simple decision. Entity choice may evolve over time, depending on the needs of ownership and the business itself. This article explores important issues related to re-evaluating business structure at year end. A sidebar touches on key points for contractors who own rental real estate.