2022
Showing 273–288 of 467 results
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Apprenticeship programs – Building a brighter future for the industry
May / June 2022
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 674
Abstract: Although the skilled labor shortage that has plagued the construction industry for years has been worsened by the COVID-19 pandemic, hope is far from lost. Construction remains a vibrant and essential industry that can attract strong job candidates. This article discusses how contractors can help themselves, and perhaps mitigate the skilled labor shortage, by establishing an apprenticeship program.
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The finer points of joint ventures
May / June 2022
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 886
Abstract: As construction season heats up nationwide, contractors could encounter opportunities to engage in joint ventures with other construction companies. These opportunities can be fruitful but pose risks and complications as well. This article reviews the advantages and risks of joint ventures, as well as the importance of a joint venture agreement. A sidebar examines the three typical accounting methods for joint ventures.
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Tax Tips – Get ready for new cryptocurrency reporting requirements
May / June 2022
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 443
Abstract: These brief tips explain cryptocurrency reporting requirements; detail why rental real estate owners need to understand purchase price allocations; and explore why employers need to be cautious when providing employees with group term life insurance.
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Are you making the most of your 401(k) plan?
May / June 2022
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 616
Abstract: One of the smartest ways to save for retirement is to annually max out 401(k) plan contributions. If one’s employer offers matching contributions, it’s advisable to contribute at least enough to qualify for the maximum employer match. However, the timing of one’s contributions can have an impact on eligibility for matching contributions. This article explains the ins and outs of “front-loading” contributions vs. spreading contributions out evenly over the year.
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Business succession and estate planning go hand-in-hand
May / June 2022
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 707
Abstract: A business owner’s most valuable asset likely is his or her company. Thus, addressing it in an estate plan is critical if, for example, the person dies unexpectedly or becomes disabled. This article explains that an estate plan can help provide a smooth transition of the business to the owner’s children or other family members after retirement.
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Research credits – IRS tightens documentation requirements for refund claims
May / June 2022
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 760
Abstract: In recent guidance, the IRS has imposed strict new documentation requirements on businesses that file refund claims for federal research credits. Currently, businesses may claim the research credit on an originally filed return or an amended return. This article explains that the new requirements apply to the latter, although it’s possible that the IRS will attempt to enhance the documentation requirements for originally filed returns down the road. A sidebar explores research expense deductions.
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What do IRS auditors know about your business industry?
April 2022
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 297
Abstract: Business owners who have been audited by the IRS are likely aware that the process may be stressful. It might help to understand what IRS auditors know about the business’s industry. IRS examiners generally do research on a specific industry and on issues on a tax return in preparation for an audit. While they have a variety of resources, one tool they use to research specific industries is an Audit Technique Guide.
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Shield your life insurance from federal estate tax
April 2022
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 450
Abstract: Individuals who have a life insurance policy probably want to ensure that the benefits their families will receive after their deaths aren’t included in their estates. That way, the benefits won’t be subject to the federal estate tax. This article discusses the ins and outs of life insurance plans and estate taxes.
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Taking casualty loss tax deductions is now harder
April 2022
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 485
Abstract: In recent months, some Americans have been victimized by severe storms, flooding, wildfires and other disasters. No matter where someone lives, an unexpected disaster may cause damage to his or her home or personal property. Before the passage of the Tax Cuts and Jobs Act, eligible casualty loss victims could claim a deduction on their tax returns. But now, restrictions make it tougher to qualify for these deductions.
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Could you be hit with the Trust Fund Recovery Penalty?
April 2022
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 595
Abstract: There’s a harsh tax penalty that business owners could have to pay personally if they own or manage a business with employees. It’s called the Trust Fund Recovery Penalty and it applies to the Social Security and income taxes required to be withheld by a business from the wages of its employees. This article looks at the risk and explains how business owners, managers and other involved parties can avoid incurring the penalty.
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Strategic M&A due diligence should look to the future
May / June 2022
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 598
Abstract: The business world has changed dramatically over the last two years. When buying a business, it’s imperative to evaluate its expected future performance, rather than focus on its historical results. This article explains how strategic due diligence can help vet an acquisition’s potential success or failure by concentrating on four key areas: the market, customers, competitive positioning and management.
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Hartman v. BigInch Fabricators & Construction Holding Company, Inc. – Court allows valuation discounts under shareholder agreement
May / June 2022
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 451
Abstract: In a minority shareholder buyout case, the Indiana Supreme Court held that the language of a shareholder agreement controlled the application of valuation discounts under its mandatory buyback provision. This article summarizes the reasons that the high court reversed the appellate court finding. Hartman v. BigInch Fabricators & Construction Holding Company, Inc., No. 20S-PL-618, Supreme Court of Indiana (January 28, 2021).
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Spotlight on discounted cash flow
May / June 2022
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 826
Abstract: As businesses pivot to market changes during the COVID-19 pandemic, valuation experts are increasingly likely to rely on the discounted cash flow method to value businesses. This article explains how this method works and when it may be appropriate. In re Kinser Group LLC, No. 2:20-bk-09355-DPC (Bankr. D. Ariz., Dec. 18, 2020).
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How to factor cybersecurity concerns into a business valuation
May / June 2022
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 595
Abstract: It’s critical for business valuation professionals to assess cyber risks when valuing a business. This article highlights the far-reaching effects of cyberattacks, frameworks that experts use to evaluate cyber risks and ways these risks may be factored into an expert’s conclusion.
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Strategic M&A due diligence should look to the future
May / June 2022
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 598
Abstract: The business world has changed dramatically over the last two years. When buying a business, it’s imperative to evaluate its expected future performance, rather than focus on its historical results. This article explains how strategic due diligence can help vet an acquisition’s potential success or failure by concentrating on four key areas: the market, customers, competitive positioning and management.
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Hartman v. BigInch Fabricators & Construction Holding Company, Inc. – Court allows valuation discounts under shareholder agreement
May / June 2022
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 451
Abstract: In a minority shareholder buyout case, the Indiana Supreme Court held that the language of a shareholder agreement controlled the application of valuation discounts under its mandatory buyback provision. This article summarizes the reasons that the high court reversed the appellate court finding. Hartman v. BigInch Fabricators & Construction Holding Company, Inc., No. 20S-PL-618, Supreme Court of Indiana (January 28, 2021).