Section Newsletters

Articles From Dr. Bart A. Basi

The need and methods behind a valuation By Dr. Bart A. Basi Business Advice and Financial Planning, December 2007 Along with deciding to engage in business succession planning and finding a successor, it is necessary to value the business.
Defined Contribution Plans— Summary and Limits By Dr. Bart A. Basi Young Lawyers Division, August 2006 There are many types of retirement plans available for taxpayers. In fact, there are so many, the President has considered reducing retirement accounts from the many types that exist today into one simplified retirement savings program.
The living will By Dr. Bart A. Basi Trusts and Estates, August 2005 Health care documents have been given a lot of press lately. Months after the Terri Schiavo case, people are still inquiring about living wills.
Maximizing your business’ value: Improving your operation and profitability By Bart A. Basi & Marcus S. Renwick Business Advice and Financial Planning, June 2005 The time is ripe to sell a business! With interest rates being low, the economy growing, capital and ordinary gains tax rates being low, and tax rules as they are, now is the best time to sell a business.
Is there “value” in a “valuation”? By Bart A. Basi Business Advice and Financial Planning, February 2005 The client, an owner of a small industrial shop, had poured blood, sweat and tears into the Company but without any heirs, decided that now was the proper time to sell.
The new overtime rule and application By Bart A. Basi & Marcus S. Renwick Labor and Employment Law, November 2004 Confusion is the word for employers regarding the new labor rules! The new labor law collectively known as The Fair Labor Standards Act of 2004 has been in effect since August 23, 2004.
New tax rates call for new strategies: Subchapter C corporations face an enigma By Bart A. Basi & Marcus S. Renwick Federal Taxation, May 2004 Traditionally, C corporations have been subject to "double taxation" and tax planning was simple.
Mergers and acquisitions: a primer By Bart A. Basi & Marcus S. Renwick Business Advice and Financial Planning, February 2004 Often when people think of mergers or acquisitions, thoughts of mega-mergers come to mind. The largest mergers in the history of the world happened within the past 10 years.
Accounting says maybe, but the tax laws say yes By Bart A. Basi Business and Securities Law, January 2004 This year is the first full year in which the Financial Accounting Standards Board's (FASB) guidance on how to account for goodwill and other unidentifiable intangible assets is in effect for presentation in financial statements.
A new concept in retirement plans, the Solo (K) By Dr. Bart A. Basi Young Lawyers Division, October 2003 According to the U.S. Census Bureau, there are currently 17 million self-employed individuals in the United States.
Selling a distribution business in a down market By Bart A. Basi Business Advice and Financial Planning, April 2003 After the boom years of the 1990s, more corporations now are in financial trouble as the economy slows, profits disappear, and revenues shrink
Is good help hard to find? Split-dollar life insurance arrangements can help By Bart A. Basi Federal Taxation, January 2003 Life Insurance rates continue to go up, and let's face it, none of us are getting younger.

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