2020
Showing 449–464 of 589 results
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Daubert challenges – Communication with experts is key to avoiding exclusion
March / April 2020
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 871
Abstract: Litigants in federal cases often challenge the admissibility of expert testimony, arguing that it fails to meet minimum standards of relevance and reliability. This article briefly reviews the Daubert standard and outlines several best practices to consider as you and your experts prepare for trial. A sidebar clarifies the distinction between the reliability and credibility of an expert’s testimony.
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Stephanos v. Stephanos – Personal vs. enterprise goodwill in divorce
March / April 2020
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 429
Abstract: The treatment of business goodwill in divorce cases varies from state to state. Courts in more than half of the states, including Florida, make an important distinction between personal and enterprise goodwill. This article summarizes a recent Florida circuit court decision to classify all goodwill from a one-owner service business as enterprise goodwill, a marital asset under state law.
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Beware the pitfalls of using EBITDA multiples
March / April 2020
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 598
Abstract: Business owners and their legal advisors may be tempted to rely on multiples of earnings before interest, taxes, depreciation and amortization (EBITDA) to estimate the value of a business. This article explains why this shortcut can be costly when it’s used for federal transfer tax, litigation or M&A purposes.
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Valuing “synergies” in M&A
March / April 2020
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 618
Abstract: In mergers and acquisitions (M&As), it’s often said that the combined entity is more valuable than the sum of its parts. The reason is related to a concept known as “synergies,” which are benefits to a specific strategic buyer. This article discusses two types of synergies, the benefits to sharing synergies and a risk-based approach for estimating their values.
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Daubert challenges – Communication with experts is key to avoiding exclusion
March / April 2020
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 871
Abstract: Litigants in federal cases often challenge the admissibility of expert testimony, arguing that it fails to meet minimum standards of relevance and reliability. This article briefly reviews the Daubert standard and outlines several best practices to consider as you and your experts prepare for trial. A sidebar clarifies the distinction between the reliability and credibility of an expert’s testimony.
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Tax Tips
March / April 2020
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 451
Abstract: These brief tips detail the reasons why it’s wise for businesses to revisit their sales tax obligations; explain the benefits of forgiving intrafamily loans; and detail why it’s important to carefully structure transactions between related businesses.
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How to avoid tax scams
March / April 2020
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 556
Abstract: When there’s money involved, scam artists seem to come out of the woodwork, and tax season is no exception. Fortunately, by becoming familiar with common tax scams and understanding what the IRS will and will not do, it’s easy to avoid them. This article explores several tax scams and explains what taxpayers can do if they feel they’ve been the target of a scam.
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Do you own a closely held family business? Sec. 6166 may help ease the sting of estate taxes
March / April 2020
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 608
Abstract: Assets such as an illiquid closely held business can pose unique estate planning challenges. Indeed, even with the gift and estate exemption amount at an inflation-adjusted $11.58 million for 2020, these taxes can continue to be burdensome if a family has a significant amount of wealth tied to a family business. This article explains how Internal Revenue Code Section 6166 can provide some tax relief.
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The proper care and feeding of your S corporation – Diligence required to avoid inadvertent termination and loss of tax benefits
March / April 2020
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 900
Abstract: The S corporation continues to be a popular entity choice, combining the liability protection of a corporation with many of the tax benefits of a partnership. But these benefits come at a price: S corporations must comply with strict requirements that limit the number and type of shareholders, prohibit complex capital structures, and impose other restrictions. This article explains the requirements and advantages of an S corporation status and what needs to be done to avoid S corporation termination. A sidebar details IRS guidance on relief from an S corporation being inadvertently terminated.
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Are you ready for the workplace of the future?
March / April 2020
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 435
Abstract: The way people work has evolved in dramatic ways over the past decade, and Millennials — who now represent the largest segment of the workforce — are driving even more change. Savvy investors, developers and owners are taking these shifts into account when conceiving, designing and developing projects. This article looks at why sticking with the old way of doing things comes with a significant risk of ending up with unmarketable properties that don’t appeal to employers.
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Why gross-up provisions are a smart bet
March / April 2020
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 669
Abstract: Both commercial landlords and their tenants are always on the lookout for ways to save money and limit their financial exposure. Gross-up provisions ensure that tenants pay their share of operating expenses regardless of the property’s occupancy rate. Plus, they also protect tenants from unexpected cost increases, and provide landlords with an increased income to cover expenses when occupancy is low. This article discusses how both landlords and tenants benefit from these provisions.
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The importance of profit motive – U.S. Tax Court rules renovation activities weren’t a business
March / April 2020
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 640
Abstract: Individuals with real estate businesses understandably expect to deduct their business-related expenses. But those deductions might not be a slam dunk. Some married taxpayers recently learned that the hard way when their business deductions landed in the U.S. Tax Court. This article reviews the court’s valuable overview of how they and the IRS determine if expenses qualify as deductible business-related expenses — specifically, the factors they consider when assessing whether an activity was engaged in for profit. Sarkin v. Comm’r, T.C. Memo. 2019-131
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Pine Mountain Preserve v. Commissioner – Charitable deductions for easements don’t pass muster
March / April 2020
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 765
Abstract: The donation of a conservation easement is a long-standing way for property owners to help satisfy their philanthropic urges while securing a valuable tax deduction. Those deductions, though, may be under threat after a recent ruling from the U.S. Tax Court. Conservation easements often reserve to the property donors future rights to construct structures and additions to those structures, such as single-family homes with sheds, garages or pools. Such easements usually don’t specify the precise location of that construction. This article reviews the new ruling, under which this common practice disqualified the donor from claiming a charitable contribution deduction for the easement. A short sidebar covers how the court valued the easement. Pine Mountain Preserve v. Comm’r, 151 T.C. No. 14 (2018); Pine Mountain Preserve v. Comm’r, T.C. Memo. 2018-214 (2018)
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LEED isn’t the only green-building game in town
Spring 2020
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 440
Abstract: Mention “green building” and most contractors think of the U.S. Green Building Council’s Leadership in Energy and Environmental Design (LEED) program. LEED may be the front-runner in green building rating systems, but it’s not the only game in town. This brief article runs down alternatives that construction companies may encounter when working with project owners.
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Industry trends: Megaprojects are on the rise
Spring 2020
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 534
Abstract: They’re big, and they’re big business. Megaprojects, large-scale and often high-profile construction projects that cost $1 billion or more, are taking the industry by storm. This article provides some stunning statistics on the trend and suggests questions a contractor should ask before submitting a bid.
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Reviewing the finer points of the Section 199A tax deduction
Spring 2020
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 666
Abstract: It’s been over a year since the IRS issued final regulations regarding Internal Revenue Code Section 199A. This Code Section created a tax deduction enabling owners of sole proprietorships, partnerships, limited liability companies and S corporations to write off up to 20% of their qualified business income. This article reviews the limits and construction specifics of the tax break.