2021
Showing 497–512 of 551 results
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What does the pandemic mean for bank branches?
Winter 2021
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 514
Abstract: Many experts predict that much, or even most, of the prepandemic foot traffic at bank branches will remain online even after we return to “normal.” This means that the role of the branch will need to adapt to an increasingly digital model. This article explains that community banks need to focus on building or expanding their online presence while at the same time creating in-person customer experiences at their branches that can’t be duplicated elsewhere.
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Boost noninterest income for a healthier bottom line
Winter 2021
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 691
Abstract: In a difficult economy, community banks need to look beyond interest income and seek revenue streams that can help them maintain profitability. Bank managers need to evaluate potential noninterest income sources and determine which will be most likely to help shore up their bottom line going forward. This article offers some strategies to consider, including looking into overdraft and nonsufficient funds charges and revisiting waivers and collections.
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Lending in the age of COVID-19: Accounting for loan modifications
Winter 2021
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 876
Abstract: Loan modifications during the COVID-19 era create accounting challenges for banks, which must determine whether a particular modification constitutes a troubled debt restructuring (TDR). This article discusses the ins and outs of how a TDR is triggered and explains how the CARES Act provides temporary relief from the TDR accounting rules. It notes that, to enjoy that accounting relief, banks need to show that concessions were made as a result of the pandemic’s impact and not on account of financial difficulties caused by other factors.
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Should you start Social Security benefits early?
January / February 2021
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 423
Abstract: Full retirement age for Social Security benefits generally is between ages 66 and 67. But individuals can take a reduced benefit starting as early as age 62. They also can increase the amount of their benefits — by 8% per year, up to a maximum of 32% — by delaying their start date to as late as age 70. This article weighs the advantages and disadvantages of these options.
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How a CRT can work as a “stretch IRA” substitute
January / February 2021
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 619
Abstract: Until recently, “stretch” IRAs offered significant advantages by allowing distributions to be spread over decades. But the SECURE Act reduced those benefits. This article looks at a couple of strategies that can replicate some of the benefits of a stretch IRA, including using a charitable remainder trust.
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Congratulations on your windfall! Now, for the caveats
January / February 2021
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 532
Abstract: Most people would welcome a financial windfall. But managing the money might require financial knowledge and experience they don’t have. This article helps windfall recipients avoid common mistakes and make a plan that will enable them to reach their financial goals.
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The kiddie tax: What’s new is old again
January / February 2021
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 899
Abstract: The SECURE Act has restored older rules to the federal “kiddie tax.” As this article explains, those contemplating financial gifts to their children need to understand the impact of the tax in its current form. Also, if they made gifts in 2018 or 2019 and calculated kiddie tax on their children’s returns, they may want to amend them. A sidebar provides guidelines for taxpayers contemplating amending their returns.
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Why experts should participate in the discovery process
January / February 2021
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 429
Abstract: In commercial litigation, attorneys who collect facts about a case and later hire an expert to analyze those facts often miss valuable opportunities to strengthen their case. This article explains how involving financial experts early in the discovery phase can help elicit information that reinforces expert opinions and lends credibility to testimony related to business valuations and damages calculations.
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COVID-19 causes upswing in wrongful termination claims
January / February 2021
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 562
Abstract: Many employers have furloughed or laid off workers during the COVID-19 crisis, causing a surge in wrongful termination cases and other types of employment litigation. Financial experts play a critical role in these cases. This article describes the factors that go into a defensible lost earnings calculation.
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Subsequent events: What was “known or knowable” on the valuation date?
January / February 2021
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 668
Abstract: The COVID-19 pandemic has affected the value of many privately held businesses. When valuing a business in today’s uncertain conditions, experts must put themselves in the shoes of hypothetical investors and consider only relevant information that was known (or knowable) on the valuation date. This article explains the general rules about when events that happen after the valuation date may be considered in a valuation and how the pandemic is muddying this issue.
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Robinson v. Langenbach – Applying valuation discounts in statutory buyouts
January / February 2021
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 857
Abstract: In most states, the appropriate standard of value in statutory buyouts is fair value. Unlike fair market value, fair value generally doesn’t include discounts for lack of control or marketability. This article summarizes a recent minority interest buyout case that highlights how courts may have broad discretion when valuing minority interests for buyout purposes — and applying valuation discounts — based on case facts. A sidebar provides an example of discounts being denied. Robinson v. Langenbach, No. SC97940, Supreme Court of Missouri, En Banc (May 12, 2020) Hartman v. BigInch Fabricators & Construction Holding Company, No. 19A-PL-2263, Court of Appeals of Indiana (May 5, 2020)
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Why experts should participate in the discovery process
January / February 2021
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 429
Abstract: In commercial litigation, attorneys who collect facts about a case and later hire an expert to analyze those facts often miss valuable opportunities to strengthen their case. This article explains how involving financial experts early in the discovery phase can help elicit information that reinforces expert opinions and lends credibility to testimony related to business valuations and damages calculations.
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COVID-19 causes upswing in wrongful termination claims
January / February 2021
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 562
Abstract: Many employers have furloughed or laid off workers during the COVID-19 crisis, causing a surge in wrongful termination cases and other types of employment litigation. Financial experts play a critical role in these cases. This article describes the factors that go into a defensible lost earnings calculation.
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Subsequent events: What was “known or knowable” on the valuation date?
January / February 2021
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 668
Abstract: The COVID-19 pandemic has affected the value of many privately held businesses. When valuing a business in today’s uncertain conditions, experts must put themselves in the shoes of hypothetical investors and consider only relevant information that was known (or knowable) on the valuation date. This article explains the general rules about when events that happen after the valuation date may be considered in a valuation and how the pandemic is muddying this issue.
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Robinson v. Langenbach – Applying valuation discounts in statutory buyouts
January / February 2021
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 857
Abstract: In most states, the appropriate standard of value in statutory buyouts is fair value. Unlike fair market value, fair value generally doesn’t include discounts for lack of control or marketability. This article summarizes a recent minority interest buyout case that highlights how courts may have broad discretion when valuing minority interests for buyout purposes — and applying valuation discounts — based on case facts. A sidebar provides an example of discounts being denied. Robinson v. Langenbach, No. SC97940, Supreme Court of Missouri, En Banc (May 12, 2020) Hartman v. BigInch Fabricators & Construction Holding Company, No. 19A-PL-2263, Court of Appeals of Indiana (May 5, 2020)
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Tax Tips – What if you can’t pay your taxes on time?
January / February 2021
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 441
Abstract: These brief tips explain a taxpayer’s options if he or she is unable to pay their taxes on time; explore the benefits of making annual exclusion gifts; and detail new IRS guidance regarding business meals and entertainment.