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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Avoid Perils of Outdated Buy-Sell Agreements - June 2004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 in Divorce
Capitalization Rates vs. Discount Rates - June 2007
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-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
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