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The Bottom Line archives contain over 100 articles dating from the late 1990s to the present.

Audit and Profit Enhancement | Business and Personal Planning
Business Valuation | Finance | Tax

Undated articles were written prior to 1999

Audit and Profit Enhancement

• Are Your Profits Sneaking Out the Back Door?

• Assessing the Risk of Employee iPad Usage - December 2011

• E-Discovery: It Can Make or Break a Lawsuit - May 2011

• In Synch: ERP Can Boost Internal Efficiency, Profitability - November 2009

• FASB Accounting Standards Codification - August 2009

• FIN 46(R) and Financial Statement Consolidation - June 2006

• Four Key Concepts in Not-for-Profit Accounting - September 2008

• Getting Top Dollar for Your Business - March 2004

• How Safe Are You from Employee Theft?

• How to Prepare for an Audit

• How to Spot Fraud

• Improving the Effectiveness of Your Audit Committee - May 2010

• New Regulations Affect 403(b) Plan Sponsors - December 2008

• Preventing Embezzlement

• Private Companies Need Modified Standards, Not Separate Rules - October 2011

• SAS 99 and the Prevention of Fraud - March 2004

• The Value of Value-Based Management Tools - June 2008

Business and Personal Planning

• 412(i) as an Alternative to Your 401(k) - June 2005

• A Second Look at Your Buy-Sell Agreement

• An Outsider's Look at Your Cash Flow - December 2003

• Attention to Detail in Employing Family Members - June 2007

• Avoid Perils of Outdated Buy-Sell Agreements - June 2004

• Avoiding the Tax Risk of Loans to Family, Friends, Businesses – March 2005

• Bankruptcy Protection Restricted in the Post-Reform Era - June 2005

• Benefits of Converting Your IRA to a Roth - November 2009

• Beware of Unsolicited Purchase Officers - June 2002

• Benchmarking and Performance Measurement

• Boost Your Retirement Savings with a One-Person 401(k) - March 2006

• Can You Afford to Have Long-Term Care Insurance? - December 2005

• Charitable Gift Annuity: Double-Dipping for Income and Estate Tax Savings - September 2008

• Checking Out Charities - June 2008

• College Savings Plans Grow in Popularity - December 2007

• Company Budget an Essential Tool for Maximizing Profits - March 2006

• Controlling Company Ownership Via Buy-Sell Agreements - June 2001

• "Cultural Due Diligence" in the Sale of a Business - December 2010

• Deducting S Corporation Health Insurance Payments - December 2008

• Deducting S Corporation Losses - June 2003

• Designing the Right Buy-Sell Agreement

• Disclaimer Will: Achieving Flexibility in Your Estate Planning - June 2004

• Disposal Rule Adds to Businesses' Regulatory Burden - September 2005

• Distinguishing Shareholder Loans from Capital Contributions - October 2011

• Due Diligence a Must When Buying a Business - December 2006

• Due Diligence: Look Before You Leap

• Dynasty Trusts: Keep Your Family Business in the Family

• Economy, Expiring Provisions Affect Estate Planning - August 2009

• Entity Selection for Professional Firms - September 2004

• Estate Avoids Built-in Gains Tax Liability in Win Over IRS - December 2010

• Estate Planning and the Transfer of Vacation Property - September 2008

• Estate Planning for Business Owners

• Estate Planning in a Period of Low Interest Rates - June 2008

• Factors to Consider in Valuing a Closely Held Business - December 2006

• Form 8919: A New Whistle-Blower Tool for Misclassified Workers - December 2007

• Getting Around Stock Redemption Restrictions - June 2005

• Health Benefits: Good News for Small Business Owners - March 2008

• Health Care Reform: Overview of Tax, Insurance Provisions - May 2010

• Home Equity Loan Not Always the Best Financing Source - March 2006

• Improve Cash Flow by Reducing Overhead

• Intergenerational Transitions in the Family Business

• IRS Offers Tax Relief to Companies that Misclassified Workers - December 2011

• IRS Scrutiny on Expense Reimbursement Plans - September 2007

• Key Questions in Granting a Power of Attorney - June 2005

• LLCs and S Corporations a Compatible Duo - March 2006

• Making Loans Between Yourself and Your Corporation - December 2004

• Maximizing Your Meals and Entertainment Deduction - December 2008

• Measuring Company Health Via Cash Flow Ratios

• Note to Employers: Healthcare Reform Begins to Take Effect - October 2010

• Options for Parental Assistance for the Young Homebuyer - June 2006

• Plan for Taxes when Selling Out

• Preparing Your Company for Economic Recovery - August 2009

• Preparing Your Company for Economic Recovery, Part 2 - May 2010

• Pulling Cash Out of Your Corporation - June 2001

• Reconsidering the Company Retirement Plan - June 2007

• Record Retention Periods for Businesses - November 2009

• Rollovers of Retirement Accounts Inherited from a Non-Spouse - March 2007

• Roth IRAs Take on Greater Appeal - September 2005

• S Corporations and Employee-Shareholder Pay - September 2008

• Sarbanes-Oxley Raises the Bar for Board Members - September 2004

• Selling Your Business: Bowing Out Gracefully … and Skillfully - September 2007

• Strategic Estate Planning Under the New Tax Rules - May 2011

• The Value of Alternative Investments - June 2006

• Transferring Ownership of Your Family Business

• Undeposited Payroll Taxes a No-Win Situation - December 2008

• Using Earnouts to Facilitate a Business Sale - December 2007

Business Valuation

• Business Valuation in Divorce

• Capitalization Rates vs. Discount Rates - June 2007

• Getting Top Dollar for Your Business - March 2004

• How Much Is Your Minority Share Really Worth?

• How to Increase Your Company’s Value

• Know What Your Business Is Worth - March 2005

• M&A: Valuing Non-Compete Agreements - March 2008

• The Importance of "Paper" in Business Valuation

• The Limitations of In-House Business Valuation - December 2005

• The Many Purposes of Business Valuation

• Valuation of the Closely Held Business

Finance

• Exploring Alternative Sources of Financing - March 2009

• The Strategic Aspects of Business Borrowing

• Venture Capitalists: An Alternative to Lenders?

• "Why Aren't Banks Making Loans?" - May 2011

Tax

• 1031 Exchange and the Sale of a Principal Residence - March 2007

• The 2010 Tax Relief Act: A Closer Look at the Benefits - May 2011

• 2010 Tax Relief Act: Good News for U.S. Taxpayers - December 2010

• Age-Related Considerations in Tax and Financial Planning - May 2011

• AMT Credit Offers Taxpayers a Welcome Break - June 2007

• Are You an Investor ... or a Trader? - December 2001

• Assessing Your Risks of an IRS Audit - October 2010

• Avoiding the IRD Trap in Estate Planning - September 2004

• Bailout and More: Tax benefits of the Emergency Economic Stabilization Act of 2008 (EESA) - October 2008

• Beware the Tax Perils – and Penalties – of Poor Recordkeeping - December 2011

• Business or Pleasure? Maximizing the Tax Benefits of Travel - September 2007

• Carpe Diem: Plan Now to Minimize Your 2011 Tax Bill - October 2011

• Cashing in on the "Dependency Loophole" - June 2006

• Circular 230 Affects Written Tax Advice - September 2005

• Congressional “Refinements” to the Charitable Deduction Rules  - December 2006

• Does Your Business Qualify for Arizona Tax Incentives? - August 2009

• Family Limited Partnerships Under Stronger IRS Scrutiny - June 2006

• Filing Late Can Cut Your Audit Risk

• Foreclosure and the Threat of Taxable "Phantom Income" - December 2007

• Gift Deductions for Business Owners - December 2003

• The “Hobby Loss” Rule and the Deductibility of Business Losses - December 2006

• How to Survive an IRS Audit

• Information Reporting for Employer-Owned Life Insurance Contracts - March 2009

• Intentionally Defective Grantor Trusts Get IRS OK - March 2005

• Inventory: Who's Counting, and Who's Exempt - March 2010

• IRS Increases Scrutiny of S Corporations - May 2011

• IRS Releases Its 2008 List of the Top 12 Tax Scams - June 2008

• Leasing Capital Assets

• Lending to Your Business ... the Right Way

• Like-Kind Exchange: Selling and Reinvesting without Tax

• Like-Kind Exchanges and Residential Property - December 2005

• Loans to S Corporations and Pass-Through Losses - June 2007

• Make Bad Debts Good for Your Tax Bill - December 2002

• Managing Tax Depreciation - December 2006

• "Manufacturer" Redefined by New Tax Law - June 2005

• Maximizing the Tax Advantages of a Net Operating Loss - March 1999

• New Tax Law Increases "Kiddie Tax" Exposure - June 2007

• Preparing for the End of First-Year Depreciation Incentives - October 2011

• Qualified Personal Residence Trust - September 2000

• Redeeming Stock in the Family Business

• Reducing Retiree Taxes: IRAs to Charity - December 2006

• Reverse Like-Kind Exchange

• Should You Have a Life Insurance Trust? - June 2002

• Small Business and Work Opportunity Tax Act of 2007: Mostly Good News - September 2007

• Small Business Jobs Act Offers Valuable Tax Incentives - December 2010

• Stimulus Act Benefits Individual and Business Taxpayers - March 2008

• Stimulus Act Provides Tax Breaks for Businesses, Individuals - March 2009

• Stock Redemption and Divorce - June 2003

• Strategies for Reducing Self-Employment Taxes - June 2007

• Taxation, Liability Protection for Single-Member LLCs - March 2004

• Tax Benefits of the Federal Bailout Legislation - December 2008

• Tax Benefits of the Federal Bailout Legislation - December 2008

• Tax-Effective Annual Meeting Minutes - March 2003

• Tax-Efficient Marital Dissolution - March 2005

• Tax-Free Treatment of Cell Phones - December 2011

• Tax Law Changes Kick in for 2008 - March 2008

• Tax News Includes AMT Relief, Estate Tax Exemptions - December 2008

• Tax Savings Through Cost Segregation - September 2001

• Tax Strategies for Education Costs - December 2003

• TRHCA: Federal Tax Legislation Offers Significant Tax Benefits - March 2007

• Updated Look at Family Limited Partnerships, LLCs - June 2003

• Voluntary Disclosure Can Ease Criminal Tax Liability - June 2003

• When and How to Deduct Legal Fees - March 2005

• Year-End Strategies for Reducing Your Tax Liability - December 2011