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Overview of the But For Investment Portfolio

To Measure Trustee Breach of Fiduciary Duty Damages The but for investment portfolio is a tool that damages analysts utilize to estimate economic damages when there is an allegation of a breach of fiduciary duty with regard to the management of an investment. In its simplest form, the but for investment portfolio estimates the value of a portfolio but for the alleged breach of fiduciary duty. Case law prece ...

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Expert Witness

E&O Coverage Through the Expert Witness Exchange In this article, the Expert Witness Exchange discusses a relationship it has established with Lockton Affinity, LLC to develop the Expert Witness Exchange Group Insurance Program so it can provide exchange members with the option to obtain low cost, professional liability coverage. ...

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Qualified Business Income Deduction Regulations Proposed

The proposed rules include a way that taxpayers can group or aggregate separate trades or businesses and an anti-abuse rule designed to prevent taxpayers from separating out parts of an otherwise disqualified business in an attempt to qualify those separated parts for the Sec. 199A deduction. To read the full article in the Journal of Accountancy, click: Qualified Business Income Deduction Regulations Propo ...

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Yes, Clients Should Pay Off Their Mortgages Before Retiring

Clients will be better paying off their mortgage before the retirement date to get rid of the feeling of having a debt burden. Carrying no mortgage debt into retirement will also give clients guaranteed return and greater flexibility in their budget. And about that tax deduction, it is not enough of a reason to keep a mortgage. To read the full article in FinancialPlanning, click: Yes, Clients Should Pay Of ...

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CPAs’ Top Five Questions About Blockchain, Cryptocurrencies

Tax ramifications, smart contracts, and job security are among the issues top of mind for accountants. Given blockchain's rapid rise into the accounting consciousness, it is no surprise CPAs have many questions about the technology. This article addresses five of the most pressing concerns I encounter regarding blockchain, smart contracts, and cryptocurrencies such as bitcoin. To read the full article in th ...

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Five Steps to Reduce Staff Turnover

Employee retention and engagement is a big expense. Dick Finnegan tackles one of the biggest challenges of staff turnover head on. “One might wonder why a CFO should care about employee engagement and retention,” said Finnegan, CEO of C-Suite Analytics. “And the answer is, it’s probably their biggest expense.” To read the full article in Financial Management, click: Five Steps to Reduce Staff Turnover. ...

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Microsoft Excel: Create a Picture-Based Dashboard Report

Q. I have a large Excel workbook with many worksheets, and I'd like to summarize the key elements of this workbook into a single dashboard-type report. What's the best way to do this? To read the full article in the Journal of Accountancy, click: Microsoft Excel: Create a Picture-Based Dashboard Report. ...

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How Smart Contracts Can Create a Competitive Edge

Removing third-parties speeds transactions and reduces their cost. CFOs and finance departments are always looking for reductions in cost and increases in speed and efficiency in business engagements. One option that is attracting more attention is the smart contract. To read the full article in the Journal of Accountancy, click: How Smart Contracts Can Create a Competitive Edge. ...

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Buyers and Sellers Can Benefit from Use of Earnouts

Must Know Accounting Rules Earnouts are often used in transactions to bridge the gap between what a buyer is willing to pay up front and what a seller wants in the way of total compensation to complete a deal. Therefore, earnouts are typically constructed to allow the seller to enjoy additional upside if the acquired company reaches certain performance targets after the sale while providing the buyer with d ...

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Building a State-of-the-Art M&A Target

A firm can enrich its value to prospective suitors by investing in a top-notch IT infrastructure and exhibiting a willingness to embrace new technologies. To read the full article in Journal of Accountancy, click: Building a State-of-the-Art M&A Target. ...

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Should Diversity be Part of Clients’ Portfolios?

I consider myself a fiscal conservative and a social liberal. As an African-American, I have long been sensitive to issues like racial and gender equality. The last 12 months have been polarizing in America, from the #MeToo movement to tiki torch-bearing white nationalists to Black Lives Matter and the NFL national anthem protests. Our national melting pot is looking like anything but. To read the full arti ...

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Amended Sec. 965 May Provide a Sec. 382 Benefit: Deemed Repatriation and RBIG

The legislation known as the Tax Cuts and Jobs Act of 2017 (TCJA), P.L. 115-97, imposes a "toll charge" on the mandatory deemed repatriation of certain deferred foreign earnings. As part of the transition to a territorial tax system, amended Sec. 965 uses the mechanics of the current Subpart F provisions to impose a one-time toll tax on the undistributed, non-previously taxed, post-1986 foreign earnings and ...

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