2019
Showing 449–464 of 598 results
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3 fixes to lease accounting rules for landlords
March / April 2019
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 526
Abstract: The new rules on accounting for leases have already taken effect for public companies and will apply to all other entities in 2020. While most of the rule changes apply to tenants, some of the provisions mark a departure for landlords — and many parties raised concerns about the rules’ cost and complexity soon after their release. This article summarizes three areas where the Financial Accounting Standards Board (FASB), the body behind the lease accounting standard, made some “narrow-scope amendments” intended to facilitate implementation for landlords.
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Is seller financing right for your next transaction?
March / April 2019
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 614
Abstract: The commercial real estate market has been steadily making improvements since the 2008 financial crisis. While traditional financing is readily available, seller financing may be another viable option for many investors. This article highlights what real estate investors need to know.
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Introducing the Opportunity Zone tax incentive – IRS guidance answers taxpayers’ questions
March / April 2019
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 882
Abstract: One provision of the Tax Cuts and Jobs Act was designed to spur capital investments in low-income areas. This new tax break allows investors to defer — or even eliminate — their capital gains taxes on investments in so-called “Opportunity Zones.” This article reviews proposed regulations by the IRS that answer some questions that real estate investors have asked about these tax incentives. A sidebar offers a brief discussion of qualified opportunity funds.
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Cash is king – The role this often-derided asset plays in your portfolio
March / April 2019
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 407
Abstract: Many investors shy away from cash investments, such as Treasury bills, money market funds, and savings accounts. But cash plays an integral role in a well-diversified portfolio — particularly as interest rates tick up. This article cites several advantages of cash, including diversification, inflation protection and FDIC insurance.
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New rules make 401(k) hardship withdrawals easier
March / April 2019
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 554
Abstract: Many 401(k) plans permit hardship withdrawals, and the Bipartisan Budget Act of 2018 relaxed some of the rules surrounding these withdrawals. But as this article argues, even if it’s easier to access retirement savings in a pinch, doing so comes at a steep price. Besides taxes and penalties, account holders can lose the benefits of tax-deferred growth.
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How tax-advantaged health plans contribute to your financial well-being
March / April 2019
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 672
Abstract: This article explains the differences between Flexible Spending Arrangements (FSAs), Health Reimbursement Arrangements (HRAs) and Health Savings Accounts (HSAs). Depending on factors such as health, the employer, and tax exposure, one of these medical expense accounts may be a better fit for employees than the others.
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Substantiating charitable gifts: Do you know the rules?
March / April 2019
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 842
Abstract: Recently, the IRS issued charitable contribution substantiation regulations. To avoid costly mistakes, it’s important for philanthropic individuals to familiarize themselves with the rules. This article covers the types of records required to substantiate both cash and noncash gifts and talks about the importance of engaging a qualified appraiser (when an appraisal is necessary). A sidebar explains what charitable donors should do when they don’t receive a receipt.
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There may be unclaimed property with your name on it
March 2019
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 261
Abstract: It may sound too good to be true, but there may be valuable unclaimed property out there for just about anyone. This brief article offers tips on how to start looking and what to do if one discovers unclaimed property in his or her name.
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Did you repair your business property or improve it?
March 2019
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 409
Abstract: Business owners may think that, if they repair a piece of tangible property, they’ll qualify for an immediate tax deduction. But the IRS may define that “repair” as an “improvement,” and require the costs to be depreciated over a much longer period. This article explores the difference.
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Deducting charitable gifts depends on a variety of factors
March 2019
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 486
Abstract: Whether they’re planning to claim charitable deductions on a 2018 return or make donations for 2019, it’s important for taxpayers to know how much they’re allowed to deduct. This article provides details on different types of charitable gifts and discusses concepts to consider when planning for future giving.
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Weigh the tax impact of income vs. growth when investing
March 2019
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 553
Abstract: As the 2018 tax-filing season heats up, investors need to consider whether their objectives have changed and how the state of their portfolios will impact their tax liability. This article discusses important issues such as dividends and timing. A sidebar looks at why it’s important for an investor to re-evaluate their investment portfolio to consider whether their objectives have changed.
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A picture’s worth a thousand words – Why valuation experts use visual aids
January / February 2019
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 415
Abstract: Valuation experts often use visual aids, such as graphs and charts, to capture the attention of a judge or jury and drive home key points. This article highlights the benefits of using visual aids during trial and deposition, and provides examples of situations in which visual aids might be used to reinforce an expert’s conclusions.
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Market approach – How to pick a relevant pricing multiple
January / February 2019
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 579
Abstract: Courts tend to prefer the market approach in business valuation, because it’s based on real-world “comparable” transactions. This article identifies different pricing multiples that may be used in the market approach and explains when each one tends to work best. Statistical tools can help business valuation experts evaluate which multiples are most relevant based on market evidence.
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Dissenting shareholders: What’s the fair value of the interest?
January / February 2019
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 654
Abstract: The Tennessee Supreme Court recently turned to case law from Delaware to decide on the appropriate method to value shares in appraisal rights actions. This article explains how the Delaware Block method works and why the state supreme court decided to allow “any technique or method that’s generally acceptable in the financial community and admissible in court.” Athlon Sports Communications v. Stephen Duggan, et al., No. M2015-02222-SC-R11-CV, June 8, 2018 Weinberger v. UOP, Inc., 457 A.2d 701, 712-13, Del. 1983
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Differentiating active vs. passive appreciation in divorce
January / February 2019
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 858
Abstract: The laws in most states make a distinction between marital and separate property for purposes of marital dissolution. In cases where property increases in value during the marriage, experts may be hired to determine whether that appreciation is passive or active. This article explains the difference between these terms and why it matters when divvying up a marital estate in divorce. A sidebar highlights the need to take a holistic approach when differentiating between the active and passive appreciation when valuing a business. Bair v. Bair, 214 So. 3d 750 (Fla. 2nd DCA 2017)
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Warning: Expert admissibility standards may vary
March / April 2019
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 424
Abstract: In federal court, the admissibility of expert testimony is governed by the strict Daubert standard. Courts in most states have also adopted the Daubert standard, but others may apply the less stringent Frye standard. This article compares these standards, and explains why it’s important to look beyond state law to determine which standard applies in a particular case. Daubert v. Merrell Dow Pharmaceuticals, Inc., 113 U.S. 2786, 1993 Frye v. United States, D.C. Cir., 293 F. 1013, 1923 Kumho Tire Co. v. Carmichael, 526 U.S. 137, 1999 Delisle v. Crane, No. SC16-2182, October 15, 2018