2019
Showing 465–480 of 598 results
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How to calculate terminal value
March / April 2019
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 533
Abstract: When using the discounted cash flow method to value a business, a large chunk of the value is contained in the “terminal” value. This article discusses ways business valuation experts estimate terminal value and the importance of using reasonable assumptions about long-term growth.
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Buyer beware – Hire a business valuation pro to help with due diligence
March / April 2019
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 709
Abstract: The U.S. merger and acquisition (M&A) market hit a record high in 2018. That momentum is expected to continue in 2019. But, before you get swept away in the hype, it’s important to do your homework. This article explains the importance of conducting thorough due diligence and preparing detailed financial projections before you close on a deal.
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Verition Partners Master Fund Ltd. v. Aruba Networks, Inc. – Court turns to stock price as best evidence of fair value
March / April 2019
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 853
Abstract: In recent years, Delaware’s Supreme Court has shown its preference, under the right circumstances, for market-based indicators of value in statutory appraisal cases. This article summarizes a recent dissenting shareholders case in which the court concluded that the best evidence of fair value was the target company’s unaffected stock price. Conversely, a sidebar highlights another case in which the court relied on an expert’s discounted cash flow analysis in the absence of reliable market-based indicators of value. Verition Partners Master Fund Ltd. v. Aruba Networks, Inc., Delaware Ch., C.A. No. 11448-VCL, February 15, 2018 Dell, Inc. v. Magnetar Global Event Driven Master Fund Ltd, Del., 177 A.3d 1, 2017 Blueblade Capital Opportunities LLC v. Norcraft Companies, Inc., Delaware Ch., C.A. No. 11184-VCS, July 27, 2018
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Tax Tips – Exporters, does an IC-DISC still make sense?
March / April 2019
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 437
Abstract: These brief tips detail how the Tax Cuts and Jobs Act has affected the interest-charge domestic international sales corporation (IC-DISC), discuss a U.S. Tax Court case involving related-party transactions, and explain the pitfalls of including S corporation stock in a trust.
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Getting your affairs in order when you’re terminally ill
March / April 2019
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 316
Abstract: If a person receives the diagnosis of a terminal illness, likely the last thing on his or her mind is estate planning. But taking the time now to get affairs in order can provide one’s family peace of mind. This brief article details several actions to consider if time is short.
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Matters of interest – When are interest payments deductible?
March / April 2019
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 748
Abstract: The Tax Cuts and Jobs Act has made a significant impact — both directly and indirectly — on the deductibility of interest expense. This article explores four categories of nonbusiness interest: qualified residence interest, investment interest, qualified student loan interest and personal interest.
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Qualified Opportunity Zones – A powerful tax incentive for investors
March / April 2019
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 886
Abstract: Investors willing to make long-term investments in distressed communities now have a powerful tax incentive for doing so: the Qualified Opportunity Zone (QOZ) program, created by the Tax Cuts and Jobs Act. This article explains the QOZ program and how to make the most of its benefits. A brief sidebar uses a fictional example to explain the potential benefits of investing in a Qualified Opportunity Fund.
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Estate Planning Red Flag – You have assets in payable-on-death accounts
March / April 2019
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 313
Abstract: Payable-on-death (POD) accounts provide an inexpensive way to transfer assets outside of probate. They can be used for bank accounts, certificates of deposit or even brokerage accounts. Setting one up is as easy as providing the bank with a signed POD beneficiary designation form. When a person dies, his or her beneficiaries just need to present a certified copy of the death certificate and their identification to the bank, and the money or securities are theirs. However, POD accounts can backfire if they’re not coordinated carefully with the rest of an estate plan. This brief article uses a fictional example to explain why.
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The HSA: A healthy supplement to your savings regimen
March / April 2019
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 678
Abstract: Longer life expectancies and rising health care costs make saving for retirement more important than ever before. A Health Savings Account (HSA) can be a powerful tool for financing health care expenses while supplementing one’s other retirement savings vehicles. And it offers estate planning benefits to boot. This article details how an HSA works and how it can fit into a person’s estate planning.
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Stay true to your family with a total return unitrust
March / April 2019
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 738
Abstract: Even in the strongest families, conflicting interests between income and remainder beneficiaries can create tension and turn the trustee’s job into a delicate balancing act. By aligning beneficiaries’ interests, a total return unitrust (TRU) can relieve this tension and allow the trustee to concentrate on developing the most effective investment strategy. This article details the benefits of a TRU.
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Donating to charity? Watch out for new appraisal regs
March / April 2019
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 874
Abstract: If a person makes substantial noncash gifts to charity, it’s important to familiarize him- or herself with new requirements for qualified appraisals. Recently, the IRS finalized 10-year-old proposed regulations regarding substantiation and reporting requirements for charitable deductions. This article details the regs and discusses qualified appraisals. A brief sidebar explains who isn’t a qualified appraiser.
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Digital conversion – Offering a tasty F&I menu
March / April 2019
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 368
Abstract: The F&I department remains a source of untapped profit potential for many dealerships. One way to boost F&I sales and profits is to switch from a paper to a digital F&I menu. This article explores the benefits of this technology and some of the cons.
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An employee stock ownership plan could be worthwhile
March / April 2019
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 649
Abstract: An ESOP can be a tax-efficient technique for sharing equity with employees as well as a powerful retirement and estate planning tool. This article discusses the characteristics, advantages and limitations of these plans.
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What is an audit opinion letter — and why is it important?
March / April 2019
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 687
Abstract: A financial audit provides assurance to potential buyers that a dealership’s finances are in good shape. This article details the content of an audit opinion letter, and explains the four possible opinions it might render.
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6 tips for designing a data security plan
March / April 2019
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 808
Abstract: Auto dealerships can be especially attractive targets for hackers because of the treasure trove of customer financial data they possess. Thus, it’s critical for dealerships to take steps to protect their sensitive data from this genuine threat. This article discusses dealership vulnerability and offers guidelines for designing a data security program. A sidebar highlights cyber-liability insurance as a way to mitigate some of the costs of a cyberattack.
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Construction Success Story – Homebuilder looks to up its telematics game
March / April 2019
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 440
Abstract: This issue’s “Construction Success Story” features a company that specializes in building and servicing luxury residences. It had been using telematics technology to track vehicles for years but wanted to upgrade without losing control of costs. So, ownership consulted with the company’s CPA, who helped them explore three hot areas in telematics: integration, built-in equipment purchases and safety features.