2021
Showing 353–368 of 551 results
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Lucero v. United States – Court rules “severely distressed” company was overvalued
May / June 2021
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 443
Abstract: A federal district court recently held that a married couple was entitled to a tax refund for a 2014 court settlement that included stock in a private business. This article summarizes the case and explains how the detailed analysis provided by an experienced business valuation professional helped persuade the court to uphold the taxpayers’ amended return. Lucero v. United States, Civ. No. 17-1065 JCH/JFR (D.N.M. Oct. 27, 2020).
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Eye on earnouts
May / June 2021
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 566
Abstract: M&A activity has grown during the COVID-19 pandemic. That trend is expected to continue in anticipation of higher capital gains tax rates under the Biden administration. Earnouts have become particularly common for deals that happen during these uncertain times. This article covers some earnout options to consider.
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Bankruptcy court addresses effects of COVID-19 on value
May / June 2021
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 623
Abstract: The COVID-19 pandemic has caused many businesses to struggle financially, forcing some to even file for bankruptcy. A critical factor when valuing a debtor in bankruptcy is current economic conditions. This article summarizes a recent bankruptcy court case that demonstrates the importance of using credentialed experts who fully consider the effects of the COVID-19 pandemic on value today. In re Body Transit, Inc. 619 B.R. 816 (Bankr. E.D. Pa. 2020).
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Measuring commercial damages
May / June 2021
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 863
Abstract: When estimating damages in commercial litigation, experts must decide whether to compute lost profits, diminished business value — or both. This article compares the two metrics and explains how to avoid double dipping.
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Estate Planning Red Flag – You and your spouse have elected to “split” gifts
May / June 2021
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 354
Abstract: Gift splitting can be a valuable estate planning tool, allowing spouses to maximize the amount of wealth they can transfer tax-free. But in some cases, it can have undesirable consequences. This brief article explains the potential pitfalls of splitting gifts.
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What a difference six months can make – An alternate valuation date can reduce estate tax liability
May / June 2021
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 572
Abstract: Those who have money invested in the stock market are well aware of potential volatility. Needless to say, this volatility can affect one’s net worth. Something many might not think about is the potential effect on estate tax liability. Specifically, one’s family might unexpectedly owe estate tax on their death if it occurs before the value of stocks or other assets drops precipitously. This article details a strategy to ease estate tax liability by allowing an executor to elect to use an alternate valuation date.
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Is it time to review your beneficiary designations?
May / June 2021
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 639
Abstract: A will or revocable trust may form the core of an estate plan, but for most people, a substantial amount of wealth bypasses these traditional estate planning tools and is transferred to their loved ones through beneficiary designations. This article explores the reasons why it’s critical to periodically review beneficiary designations.
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Charitable giving in 2021 – Plan carefully to maximize the tax benefits
May / June 2021
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 938
Abstract: In the early days of the COVID-19 pandemic, lawmakers enacted the CARES Act to provide some relief to the ailing economy. One of its provisions, meant to encourage charitable giving, temporarily suspended limits on tax deductions for certain charitable gifts made in 2020. More recently, the Consolidated Appropriations Act extended this relief to charitable gifts made in 2021. This article examines how to maximize these charitable giving benefits. A sidebar explains the above-the-line charitable deduction for non-itemizers.
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6 ways to improve your revenue cycle
Spring 2021
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 418
Abstract: Revenue cycle management (RCM) is one of the most complex medical office tasks. The various steps involve creating, processing and submitting claims, as well as collecting fees for services. This article suggests six ways to apply the standard principles of professional RCM to improve a medical office’s ability to get paid in a timely manner.
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Co-management arrangements – Rewarding quality and efficiency can be a win-win
Spring 2021
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 615
Abstract: In difficult economic times, it’s particularly important for medical practice managers to assess any areas of their practices to locate systems that can be streamlined, simplified and improved. This article notes that making strategic changes will give practices a boost that can help them survive an economic downturn and thrive going forward. It explains that, while it’s not for every practice, clinical co-management is one tool that can help create incentives for improving service quality and efficiency while maintaining control.
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Is it a good time to buy a practice? Consider these factors before you make the leap
Spring 2021
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 660
Abstract: Even in times of economic uncertainty, there may still be opportunities for growth. While some medical practices are struggling, others are doing well —and may want to expand their operations by acquiring a practice. This article looks at some factors potential buyers need to consider before purchase, including goodwill, transition details and revenue adjustments. It notes that with proper due diligence, an acquisition is more likely to succeed over the long term.
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What you need to know about practice valuation
Spring 2021
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 821
Abstract: In these uncertain economic times, many medical practices are closing. To survive, others are considering buying a practice, merging with another practice — or possibly selling. The first step in any of these scenarios is to establish estimated value. This article explains the importance of using a professional, accredited appraiser to conduct a practice valuation, and discusses the items the practice will need to provide to the appraiser and the possible valuation methods that may be used. A sidebar notes the importance of ensuring compliance with relevant rules and laws before engaging in any transaction.
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News for Nonprofits – COVID-19 relief benefits donors
Spring 2021
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 433
Abstract: This issue’s “News for Nonprofits” highlights provisions of the December 2020 COVID-19 relief legislation that could be a boost to donors and the nonprofits they support. The feature also spotlights how the pandemic has changed planned giving trends and hurt volunteerism.
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IRS clarifies royalty exception to UBIT
Spring 2021
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 577
Abstract: Provisions in the TCJA have brought renewed attention to nonprofits’ potential liability for unrelated business income tax (UBIT). Organizations generally are subject to a 21% tax on unrelated income, but exceptions apply — including one for royalties. This article discusses a recent IRS Technical Advice Memorandum that sheds light on factors the tax agency weighs when evaluating whether income constitutes excluded licensing royalties.
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IRS rules – Restructuring in today’s regulatory climate
Spring 2021
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 648
Abstract: Some nonprofits have been forced to restructure their organizations due to the economic challenges of the COVID-19 pandemic. Fortunately, IRS rule changes from a couple of years ago make the restructuring process far easier than it once was. This article zeroes in on what nonprofits considering such a change need to know.
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Working remotely: Don’t neglect internal controls
Spring 2021
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 812
Abstract: The pandemic has forced many nonprofits to change to work-at-home mode for extended periods, and some may remain there even as COVID-19 recedes. This shift in operations offers potential advantages, but it’s critical that organizations institute new, or adapt existing, internal controls to protect their finances and accounting-related data. This article discusses some of the most important areas to survey. A sidebar highlights adapting cybersecurity to homes.