2022
Showing 209–224 of 467 results
-
Moving abroad can upset your tax and estate plans
July / August 2022
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 625
Abstract: There are many reasons to move to another country, including for retirement or an overseas job opportunity. As this article discusses, before pulling up stakes, it’s in one’s best interest to consider the income, gift and estate planning tax consequences of making such a move.
-
Asset protection – How to shield your wealth from lawsuits and creditors
July / August 2022
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 977
Abstract: Much of estate planning focuses on transferring wealth to loved ones in a tax-efficient manner. But for many people, it’s equally important to protect that wealth against frivolous lawsuits or baseless creditors’ claims. This article explores asset protection strategies to consider if a person’s business, professional or personal activities expose his or her assets to attack by unscrupulous litigants or creditors. A brief sidebar details the foreign reporting requirements when using an offshore trust.
-
IRS hot button: Deductible management fees vs. disguised distributions
July / August 2022
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 446
Abstract: The U.S. Tax Court recently ruled that management fees a corporation paid to shareholders over a three-year period weren’t deductible; instead, they represented disguised distributions. This article summarizes the key points of this decision and explains why it could be relevant outside of a federal tax context. Aspro, Inc. v. Commissioner, TC Memo 2021-8.
-
Know the company’s value before meeting with lenders
July / August 2022
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 594
Abstract: An understanding of a company’s value is critical when applying for new loans to grow the business or renegotiating existing terms to be more favorable. This article explains why a balance sheet can present an incomplete picture of financial position. Current market values are based on future earnings and the prices paid for comparable companies.
-
Delaware Chancery Court weighs in on fair value in statutory buyouts
July / August 2022
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 643
Abstract: Reliable market indicators often provide the best evidence of a corporation’s fair value in statutory appraisal rights cases. This article summarizes a recent Delaware Chancery Court case that based the buyout price for a dissenting shareholder’s interest on two market-based value indicators. The court also factored in changes in value between the merger’s signing and closing dates. In Re Appraisal of Regal Entertainment Group, Cons. C.A. No. 2018-0266-JTL, Court of Chancery of the State of Delaware (May 13, 2021). BCIM Strategic Value Master Fund LP v. HFF, Inc., C.A. No. 2019-0558-JTL, Court of Chancery of the State of Delaware (February 2, 2022).
-
Harvey v. Harvey – Buy-sell provision applies to divorce valuation
July / August 2022
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 844
Abstract: The Fifth District Court of Appeals of California recently addressed the valuation of a closely held business in connection with a divorce. Notably, the court valued the wife’s 50% interest pursuant to the valuation provisions of a buy-sell agreement rather than the state’s family code. This article explains why the appellate court rejected a discount for taxes that weren’t “immediate and specific,” but allowed a discount for lack of marketability. Harvey v. Harvey, No. F078166, Court of Appeals of California, Fifth District (December 16, 2021).
-
IRS hot button: Deductible management fees vs. disguised distributions
July / August 2022
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 446
Abstract: The U.S. Tax Court recently ruled that management fees a corporation paid to shareholders over a three-year period weren’t deductible; instead, they represented disguised distributions. This article summarizes the key points of this decision and explains why it could be relevant outside of a federal tax context. Aspro, Inc. v. Commissioner, TC Memo 2021-8.
-
Know the company’s value before meeting with lenders
July / August 2022
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 594
Abstract: An understanding of a company’s value is critical when applying for new loans to grow the business or renegotiating existing terms to be more favorable. This article explains why a balance sheet can present an incomplete picture of financial position. Current market values are based on future earnings and the prices paid for comparable companies.
-
Delaware Chancery Court weighs in on fair value in statutory buyouts
July / August 2022
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 643
Abstract: Reliable market indicators often provide the best evidence of a corporation’s fair value in statutory appraisal rights cases. This article summarizes a recent Delaware Chancery Court case that based the buyout price for a dissenting shareholder’s interest on two market-based value indicators. The court also factored in changes in value between the merger’s signing and closing dates. In Re Appraisal of Regal Entertainment Group, Cons. C.A. No. 2018-0266-JTL, Court of Chancery of the State of Delaware (May 13, 2021). BCIM Strategic Value Master Fund LP v. HFF, Inc., C.A. No. 2019-0558-JTL, Court of Chancery of the State of Delaware (February 2, 2022).
-
Harvey v. Harvey – Buy-sell provision applies to divorce valuation
July / August 2022
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 844
Abstract: The Fifth District Court of Appeals of California recently addressed the valuation of a closely held business in connection with a divorce. Notably, the court valued the wife’s 50% interest pursuant to the valuation provisions of a buy-sell agreement rather than the state’s family code. This article explains why the appellate court rejected a discount for taxes that weren’t “immediate and specific,” but allowed a discount for lack of marketability. Harvey v. Harvey, No. F078166, Court of Appeals of California, Fifth District (December 16, 2021).
-
Using AR to enhance manufacturing processes
Summer 2022
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 371
Abstract: Rarely used as recently as five or six years ago, augmented reality (AR) has emerged as a technology with the potential to transform manufacturing. AR overlays digital imagery onto physical surroundings, typically through the use of a headset or AR glasses. This article looks at how AR can provide visual cues and real-time information that can streamline and improve a variety of manufacturing processes and operations.
-
6 tips for dealing with rising material prices
Summer 2022
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 549
Abstract: Manufacturers face enormous business challenges today. The top two are rising raw material costs and supply chain challenges, according to the fourth quarter 2021 Manufacturers’ Outlook Survey by the National Association of Manufacturers (NAM). This article provides six tips for addressing increasing prices or decreasing availability of key manufacturing inputs, including purchasing materials in advance, negotiating long-term contracts, increasing prices and being flexible.
-
Get ahead on cybersecurity — before it’s too late
Summer 2022
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 612
Abstract: Just because manufacturers may not sell directly to consumers doesn’t mean they’re not affected by cyberattacks. Sometimes manufacturers are impacted when their customers or vendors get hit by a cyberattack. And manufacturers are becoming a more common target. This article identifies the reasons why and what manufacturers can do to get ahead of cybercriminals.
-
Tax Cuts and Jobs Act update – Big changes for 2022 and beyond
Summer 2022
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 952
Abstract: It’s been four years since the Tax Cuts and Jobs Act (TCJA) was signed into law, but it’s still having an impact. Several provisions take effect this year and next. This article provides a brief overview of research and development (R&D), bonus depreciation and business interest deduction changes, and their implications for many manufacturers. A brief sidebar expands on the R&D updates.
-
Newsbytes – Study finds positive signs for the future of nonprofits
Summer 2022
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 457
Abstract: This issue’s Newsbytes reviews a study that finds positive signs for the future of nonprofits, including increased revenue and giving. In addition, it looks at how the death of a beloved actress kicked off a fundraising boom for a wide variety of charitable organizations. Finally, it highlights the revamped Public Service Loan Forgiveness (PSLF) program that’s intended to provide debt relief to student borrowers who go into public service, including some nonprofit employees.
-
Data analytics – Using technology to meet your nonprofit’s goals
Summer 2022
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 640
Abstract: In today’s technologically advanced world, data rules. But simply having highly relevant information will be of little use if organizations don’t know what to do with it. This article discusses how organizations can harness the power of data by using it in day-to-day decision making and strategic planning, as well as providing stakeholders, donors and volunteers with up-to-date information about fundraising, programming and outreach.