2019
Showing 177–192 of 598 results
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A car-free future? Not so fast
Fall 2019
Newsletter: Auto Focus
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
Fall 2019
Newsletter: Auto Focus
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
Fall 2019
Newsletter: Auto Focus
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
Fall 2019
Newsletter: Auto Focus
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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Kress v. United States – Federal court and the IRS approve tax affecting for S corporation
September / October 2019
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 465
Abstract: For decades, the IRS has taken the position that pass-through entities possess valuable tax advantages. And the U.S. Tax Court has agreed, routinely ruling that the earnings of pass-throughs should not be tax affected. This article summarizes a recent federal district court ruling that accepted a valuation report in which the earnings of an S corporation business were tax affected as if it were a regular C corporation. The court also rejected the application of an S corporation premium. Kress v. United States, 2019 WL 1352944, U.S. District Court, E.D. Wisconsin, Case No. 16-C-795, March 26, 2019
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Look beyond deal price in statutory appraisals
September / October 2019
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 565
Abstract: Statutory appraisals in dissenters’ actions are typically based on either the deal price or the company’s unaffected market value as a going concern. This article summarizes a recent Colorado Court of Appeals case that affirmed a decision to consider more than just deal price when determining the fair value of a minority shareholder’s interest. Crocker v. Greater Colorado Anesthesia, P.C., 2018 Colo. App. 33, 2018 WL 1247618, Mar. 8, 2018
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What’s the value of a noncompete?
September / October 2019
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 663
Abstract: Noncompete agreements can be valuable to a business. They help retain key employees, safeguard inside information and prevent unfair competition. This article explains how financial experts value noncompetes and why it’s important in M&A and beyond.
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Spotlight on securities fraud – Consumer debt portfolios allegedly used in recent Ponzi scheme
September / October 2019
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 817
Abstract: It’s been more than a decade since Bernie Madoff made headlines for his massive Ponzi scheme. That case taught a valuable lesson: If an investment seems too good to be true, it probably is. Unfortunately, some investors are still being duped by slick con artists who promise quick and easy returns. This article highlights another recent securities fraud indictment last fall and explains how these frauds work. A sidebar discusses ways a forensic accounting expert can help identify the signs of securities fraud scams.
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Planning for the net investment income tax
August 2019
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 293
Abstract: Despite its name, the Tax Cuts and Jobs Act didn’t cut all types of taxes. It left several taxes unchanged, including the 3.8% tax on net investment income (NII) of high-income taxpayers. This brief article defines the NII tax and urges you to explore strategies for reducing it if you must pay it.
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Know a teacher? Tell ’em about this tax break!
August 2019
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 421
Abstract: When teachers are setting up their classrooms for the new school year, it’s common for them to pay for a portion of their classroom supplies out of pocket. A special tax break allows these educators to deduct some of their expenses. This article explains how the educator expense deduction has changed under the Tax Cuts and Jobs Act.
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Tax document retention guidelines for small businesses
August 2019
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 464
Abstract: Most small business owners probably breathed a sigh of relief after filing their 2019 taxes (or requesting an extension). They’ll have a much easier time filing next year if their tax-related files (whether paper or digital) are culled of clutter. This article provides both general and business-specific guidelines for tax document retention.
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Consider the flexibility of a self-directed IRA
August 2019
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 555
Abstract: Traditional and Roth IRAs can be relatively “safe” retirement-savings vehicles, depending on what they’re invested in. But a drawback is that they limit investment choices. This article looks at an alternative: self-directed IRAs, which provide more flexibility in investment choices but also come with a greater risk. A sidebar examines the IRA’s role in estate planning.
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News for Nonprofits – Netflix changes the landscape for donor retention
August / September 2019
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 425
Abstract: This issue’s “News for Nonprofits” highlights donor retention lessons that can be learned from Netflix’s customer retention success and how higher-education fundraisers are fearing U.S. congressional and donor ramifications from the highly publicized college admissions scandal. It also spotlights how the New Markets Tax Credit program is becoming popular among some nonprofits trying to secure funding for projects in economically distressed areas.
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Are you holding a raffle? This ticket to revenue carries compliance concerns
August / September 2019
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 608
Abstract: Raffles are tried-and-true fundraising vehicles. But organizations need to put on their “compliance hats” when holding this activity. This article describes the tax concerns about the unrelated business income that can be produced by a raffle.
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Strategic planning: A better “real-time” approach
August / September 2019
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 701
Abstract: Some organizations have adopted a more fluid and ongoing approach to traditional strategic planning. “Real-Time Strategic Planning” (RTSP) can help not-for-profits quickly and efficiently identify, understand and act on challenges and opportunities to advance their missions. This article explains RTSP and lays out the building blocks of strategy formation using the process.
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Financial statements – How to report programmatic investing
August / September 2019
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 831
Abstract: Rather than making cash grants, some nonprofits are increasingly using financial instruments known as programmatic investments to pursue their missions. An organization, for example, might extend loans to low-income constituents to help them acquire an education or home. This article discusses how the nonprofit should report these investments. A sidebar explains the IRS rules on programmatic investments for private foundations.