TAX IMPACT	REAL ESTATE	FINANCIAL EXPERT
DATE	TITLE	SUMMARY
Fall 2011	How an intrafamily loan can help you transfer wealth	Lending money to your loved ones can be a great way to help them out financially. It can also be a tax-smart strategy for transferring wealth to family members, particularly in today's low-interest-rate environment.
Summer 2011	Succession planning; Transferring ownership to to the next generation	Family businesses rarely last after the second generation. So, if you want your business to continue to thrive ? even after you've retired ? you need to develop a succession plan for the future. One important step in the succession planning process is determining the best way to transfer ownership interests to the next generation.
Spring 2011	Work-related education: When can you deduct your expenses?	Given today's high unemployment rate and cutthroat job market, many people are viewing higher education as a means to gain a competitive edge. If you're heading back to the classroom to improve your marketability, you may be wondering whether the expense qualifies for education-related tax breaks.
Winter 2011	Congress delivers tax relief in the nick of time	After weeks of heated debate and controversy, President Obama signed the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 on Dec. 17. And while some may be concerned about the cost of the act, just about everyone will benefit. Here are some of the key changes.
Fall 2010	Global Positioning	Not long ago, international business was the domain of large corporations. Today, the Internet, advances in freight and logistics, and other developments have made global markets accessible to even the smallest businesses.
Summer 2010	Get ready, get set, hire! Jobs bill offers tax incentives for hiring (and keeping) the unemployed	Back in March, health care reform grabbed most of the headlines, but it wasn't the only legislation enacted that month. About a week earlier, President Obama signed the Hiring Incentives to Restore Employment (HIRE) Act.
Spring 2010	The Roth IRA: Should you convert?	These days, it seems you can't pick up a financial publication without reading about the benefits of converting a traditional IRA to a Roth IRA.
Winter 2010	Extra credit Do your homework on the Work Opportunity tax credit	In today's tough economy, every dollar counts. But many businesses lose out on thousands of dollars in tax savings every year by failing to claim tax credits to which they're entitled. One such overlooked credit is the Work Opportunity tax credit (WOTC).
Summer 2009	A conservation plan for your tax bill	Over the last few years, Congress has created a variety of tax incentives for individuals and businesses that invest in energy-efficient appliances, cars, equipment and buildings.
May 2009	Seiler LLP Tax Bulletin	On February 17th, 2009, President Obama signed into law the American Recovery and Reinvestment Act of 2009 (ARRA), which included many new provisions and tax breaks for individuals and businesses. As many of these new provisions offer valuable tax planning opportunities, we wanted to review the potential benefits and urge you to speak with your tax advisor at Seiler LLP.
Spring 2009	Looking for the silver lining	Times are tough all over. Real estate prices are depressed, credit is tight and the ups and downs of the stock market are enough to induce motion sickness.
Winter 2009	Ensuring your business structure is the right one	Selecting the right business structure - C corporation, S corporation, limited liability company (LLC), partnership or sole proprietorship for your business is a complex decision that requires you to consider a number of interrelated tax, liability and administrative factors.
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REAL ESTATE	TAX IMPACT	FINANCIAL EXPERT
DATE	TITLE	SUMMARY
Summer 2011	Determining material participation: Tax court addresses property owner's "on-call" hours	You likely know that "real estate professionals" enjoy some tax benefits that aren't available to other taxpayers, but it's not as simple as merely giving yourself the label. You must meet strict rules to qualify. For example, you must perform more than 750 hours of real estate-related services. But does being "on-call" qualify for hours worked?
Spring 2011	Maintenance vs. capital improvement The difference can mean more money in your pocket	Property owners often wrestle with how to classify their repair and upkeep costs ? are they routine maintenance costs, which are immediately deductible against current income? Or are they capital expenditures that must be recovered over time through depreciation?
Winter 2011	Financing your next project: Why a public REIT may be the right way to go	Traditional bank financing is scarce for commercial real estate properties, driving some real estate professionals to pursue public real estate investment trusts (REITs) as a form of financing to repay maturing debt or to grow their portfolios while property values are low. Is a REIT right for you?
Fall 2010	Closing the deal with seller financing	It's getting to be a tired refrain: The credit market for commercial real estate continues to be tight. But even as the economy begins to show signs of life, the financing needed to close many deals remains elusive, forcing would-be buyers and sellers to seek alternative avenues of funding.
May/Jun 2010	Key strategies to maintain - or grow - property values	Commercial real estate has been hit hard by the recession, and many owners have struggled with falling property values.
Jan/Feb 2010	Sophisticated valuation methods can lead to smarter investments	One of the simplest and most common methods of establishing real estate value involves taking one year's net operating income (NOI) and dividing it by an appropriate capitalization rate to determine the sales price or property value.
Jul/Aug 2009	The tax man cometh, bearing gifts 2009 may be your year for tax breaks	If all the bailout bills, budget proposals and credit crunch measures of the past year have left your head spinning, you're not alone!
May/Jun 2009	Asset-protection planning: Holding on to what's yours	Given today's economic uncertainties and litigious society, asset-protection planning has become more important than ever for real estate investors and developers.
Mar/Apr 2009	Real estate and leveraging: The risk of taking on too much	Leveraging other people's money has always been a primary tool for real estate investors. Using leverage, savvy investors have been able to make more money, much more quickly than they could have otherwise.
Jan/Feb 2009	Infrastructure investment: A bridge to good returns	Trillions of dollars will be invested in developing and repairing infrastructure in the next few years, and with good reason.
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FINANCIAL EXPERT	TAX IMPACT	REAL ESTATE
DATE	TITLE	SUMMARY
Fall 2011	As easy as 1, 2, 3 M&A goes smoother with a financial expert on your side	Merger and acquisition (M&A) transactions can be daunting endeavors for both buyers and sellers. That’s why putting a financial expert proficient in valuation methods on your side, whichever side it may be, can help reduce guesswork and give you a better shot at a winning deal.
Summer 2011	An objective eye Financial experts can play a valuable role in coping with bankruptcy	Should a company find itself in severe financial distress, assembling the right team of advisors may help mitigate the situation. A financial expert can play an integral role on such a team, providing an objective eye regarding valuation, finance, accounting and expert witness issues.
Spring 2011	Need a fruitful idea for your estate plan? Conditions are ripe for an FLP	Despite speculation by financial and legal pundits that their days were numbered, family limited partnerships (FLPs) survived the latest wave of estate tax legislation quite handily. In fact, for those managing estate plans, conditions are ripe to seriously consider an FLP once again.
Winter 2011	Down for the count, Detecting inventory fraud	Like any type of employee scam, inventory fraud can lead to losses that can go undetected for long stretches of time. Many companies are particularly vulnerable to such fraud, though, because of risks that are inherent in the way they do business.
Fall 2010	The rule has changed. Expanded work product protections win out in revised Rule 26	Absent congressional intervention, proposed amendments to the Federal Rules of Civil Procedure scheduled to take effect Dec. 1, 2010, will likely foster significant changes in expert witness practices - including the development and discovery of testifying witnesses' draft reports.
Summer 2010	Impairment puts balance sheets to the test	Economic turmoil has taken its toll on asset values. One challenge that companies face is identifying assets acquired before the global financial crisis that have since declined in value. Once identified, management must quantify and report the amount of impairment.
Spring 2010	Mirror images: Court considers plaintiff's access to defendants' hard drives	The extent of access that parties should have to each other's electronically stored information (ESI) continues to roil the courts.
Winter 2010	Pointing fingers lead to fairness opinions	In a difficult economy, many parties want to point fingers when projected results fall short, acquisition synergies fail to materialize or insolvency ensues. For this reason, among others, fairness opinions are becoming increasingly popular.
Summer 2009	When prevention fails... Jointly published guide details fraud detection techniques	No organization can ever completely eliminate the risk of fraud in its business - even when preventive measures have been put in place - which makes timely detection crucial.
Spring 2009	Preparing for the unexpected Buy-sell agreements can steady businesses in uncertain times	Life rarely turns out the way we expect. Multiowner businesses can be rocked by unexpected events such as the death or disability of a partner, the divorce of a family business owner, or a shareholder dispute.
Winter 2009	Fraud at the top Executive schemes can destroy a company	The Association of Certified Fraud Examiners (ACFE) recently reported that U.S. organizations lose an estimated 7% of annual revenues to employee fraud.That comes to a staggering $994 billion for 2008.
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