2022

Showing 449–464 of 467 results

  • Valuation matters in liquidation

    January / February 2022
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 575

    Abstract: Both financially distressed businesses and buyers considering acquiring a company in bankruptcy require the expertise of an experienced business valuation professional. These experts can help owners make informed decisions about their troubled company’s future and maximize liquidation proceeds. This article explains how business valuation professionals can provide buyers with accurate appraisals of distressed businesses and their assets.

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  • Badgley v. United States – Entire value of GRAT includible in grantor’s estate

    January / February 2022
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 671

    Abstract: A grantor retained annuity trust (GRAT) is a popular estate planning tool that families can use to transfer wealth to younger generations. This article summarizes a recent federal district court case, which concluded that the entire GRAT value was includable in decedent’s gross estate, because the grantor retained both a right to substantial income from and continued enjoyment of the transferred property. Badgley v. United States, No. 18-16053 (9th Cir. Apr. 28, 2020)

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  • Valuing health care providers in the age of COVID-19

    January / February 2022
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 848

    Abstract: Health care valuations have become particularly challenging during the pandemic. This article discusses some of the challenges facing health care and how valuation professionals have adjusted their analyses to cope with market disruptions and uncertainty about the future of this industry. A sidebar highlights a recent increase in cyberattacks targeting health care providers and how investing in measures designed to mitigate financial losses can pay off over the long run.

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  • Estate Planning Red Flag – You’re donating appreciated assets to charity

    January / February 2022
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 307

    Abstract: Charitably inclined individuals likely know that donations of long-term appreciated assets, such as stock, have an advantage over cash donations. But in some cases, selling appreciated assets and donating the proceeds may be a better strategy. That’s because adjusted gross income limitations on charitable deductions are higher for cash donations. This brief article details the ins and outs of donating appreciated assets to charity.

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  • Should you consider a psychiatric advance directive?

    January / February 2022
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 579

    Abstract: Many people include health care powers of attorney or advance directives in their estate plans to have some influence over critical medical decisions in the event they’re incapacitated and unable to make those decisions themselves. A psychiatric advance directive (PAD) is less well known, but worth considering if an individual’s family has a history of mental illness. This article explains how a PAD can complement a health care power of attorney in an estate plan.

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  • Provide your heirs the option of creating an inheritor’s trust

    January / February 2022
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 673

    Abstract: Even though it may not be top of mind when a person develops or revises his or her estate plan, it’s important to consider how bequeathing assets to family members might affect them. Why? Because when heirs receive their inheritance, it becomes part of their own taxable estates. This article examines how giving a loved one permission to create an inheritor’s trust can help avoid this outcome.

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  • Business owners: Now’s the time to revisit buy-sell agreements

    January / February 2022
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 920

    Abstract: A buy-sell agreement is a critical component of estate and succession plans for those who own a closely held business. These agreements provide for the orderly disposition of each owner’s interest after a “triggering event,” such as death, disability, divorce or withdrawal from the business. This article explains how a buy-sell agreement works and why the valuation provisions are especially important. A sidebar details two types of buy-sell agreements.

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  • Newsbytes – Number of U.S. nonprofits nears 2 million

    Winter 2022
    Newsletter: Profitable Solutions for Nonprofits

    Price: $225.00, Subscriber Price: $157.50

    Word count: 437

    Abstract: This issue’s Newsbytes covers data concerning the numbers of nonprofits from the latest Internal Revenue Service Data Book; why state and local nonprofits and individual researchers have submitted a letter to the U.S. Department of Labor requesting the release of quarterly data on nonprofit employment and wages; and a report finding that trends in employee philanthropic behavior reveal that employees were more engaged in giving than volunteering in 2020.

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  • See you at the office? Reassessing your nonprofit’s office space

    Winter 2022
    Newsletter: Profitable Solutions for Nonprofits

    Price: $225.00, Subscriber Price: $157.50

    Word count: 597

    Abstract: Where a nonprofit is located and how it uses the space it has can mean the difference between striding or just limping along. That fact was highlighted for many nonprofit leaders during the COVID-19 pandemic, when lease or mortgage payments became a financial strain, and dust accumulated on the desks of employees working remotely. Even with the economy bouncing back, nonprofits might be overpaying for the property they’re leasing, or they might be able to afford better space in other areas of the country. This article discusses why now is the time to consider flexible/coworking office space, moving into a smaller space or opting for a shorter lease term.

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  • 4 best practices for successful virtual events

    Winter 2022
    Newsletter: Profitable Solutions for Nonprofits

    Price: $225.00, Subscriber Price: $157.50

    Word count: 558

    Abstract: Virtual events were supposed to be a short-term replacement for traditional fundraisers. But, almost two years after the first COVID-19 lockdowns, plenty of nonprofits still rely on them. The good news is that some overall best practices have emerged from the pandemic. This article provides four ways nonprofits can make the most of their next virtual event.

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  • Association of Certified Fraud Examiners report – Don’t let fraud prevention slide

    Winter 2022
    Newsletter: Profitable Solutions for Nonprofits

    Price: $225.00, Subscriber Price: $157.50

    Word count: 828

    Abstract: The ongoing pandemic has strained many nonprofits, forcing them to cut corners to survive. But fraud prevention is one critical area nonprofits can’t afford to overlook, even just for the short term. If anything, antifraud measures are more important than ever. This article reviews some key findings from the Association of Certified Fraud Examiners’ study, Report to the Nations: 2020 Global Study on Occupational Fraud and Abuse. It highlights four steps nonprofits can take to combat fraud in their organizations. A short sidebar reviews some of the stats found in the report.

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  • 3 ways to prepare for the next supply chain disruption

    Winter 2022
    Newsletter: Manufacturer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 423

    Abstract: The COVID-19 pandemic has highlighted the vulnerability of global supply chains to disruptions caused not only by public health emergencies, but also natural disasters, political unrest, economic volatility and other risks. To prepare for future disruptions, this article highlights three strategies that manufacturers should reexamine in their supply chains: creating a plan for every part, diversifying supply chains and strengthening supplier relationships.

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  • South Dakota v. Wayfair – Economic nexus and manufacturers’ sales tax obligations

    Winter 2022
    Newsletter: Manufacturer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 542

    Abstract: It’s been more than three years since the U.S. Supreme Court’s landmark decision in South Dakota v. Wayfair. In that case, the Court held that a state may require out-of-state sellers to collect and remit sales tax even if they lack a physical presence in the state. Since then, nearly every state with a sales tax has enacted an “economic nexus” law that extends the reach of its sales tax collection obligations to sellers beyond its borders. This short article reveals that although sales by manufacturers are often exempt from sales taxes, they can’t afford to ignore economic nexus laws in states where they do business.

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  • How automation can help your labor shortage

    Winter 2022
    Newsletter: Manufacturer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 674

    Abstract: The COVID-19 pandemic was another hit to manufacturing’s labor shortage. For manufacturers affected by the shortage, investing in automated equipment may seem like a smart alternative to relying on people. This article looks at how automation can reduce a company’s human resource headaches and decrease compensation costs.

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  • On the road again – It’s time to review expense deduction rules

    Winter 2022
    Newsletter: Manufacturer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 880

    Abstract: The COVID-19 pandemic isn’t over, but business travel is starting back up. So, it’s a good time to revisit the tax rules for deducting business travel expenses. This article reviews the deductibility of domestic travel expenses; special rules apply to foreign travel. It covers travel deduction basics, including meal deductions, and how to allocate deductions for travel that includes business and pleasure. A brief sidebar discusses the use of an accountable plan to reduce employees’ tax burden.

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  • News for Nonprofits – Survey finds mixed results on public trust

    Winter 2022
    Newsletter: Nonprofit Observer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 450

    Abstract: The latest “News for Nonprofits” highlights a recent study delving into the public’s trust in nonprofit and philanthropic organizations, when the nonprofit industry should fully recover its pandemic-related job losses, and the impact of donor-imposed restrictions on their donations to nonprofits.

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