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BDO Real Estate Monitor Winter 2010

Posted

The newsletter of the BDO Real Estate Industry Practice Topics include Residential Real Estate: Making Modifications Work CMBS: Special Servicers Securitization: Covered Bonds Leases: Subordination Clause Could Harm Tentants Legal View: Second Circuit Rejects Champerty Defense Migration: Major Shifts

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Tax Bulletin Dec 2010: Tax Relief Act of 2010

Posted

The Tax Relief Act of 2010-Finally! By Christopher J. Loughran, Shareholder, Director of Tax Overview After much anticipation, the Tax Relief Act of 2010 (the Act) was signed into law by President Obama on December 17, 2010. The most widely reported items included in the Act were the two year extension of existing income tax…

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Tax Bulletin Nov 2010: Small Business Jobs Act of 2010

Posted

Misnamed, but Useful By Kathryn Wilson, CPA & Susan Sterne, CPA, Principal President Obama signed the Small Business Jobs Act of 2010 (SBJA) into law on September 27, 2010. The Act’s title is a misnomer – it includes provisions relevant to businesses of all sizes, expands the delayed taxation of Roth rollovers beyond IRAs and contains…

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FCG Valuation Case E-Flash Executrix v. Commissioner

Posted

Authored by Chris D. Treharne, ASA, MCBA, BVAL and John Walker of Gibraltar Business Appraisals, Inc., a member firm of FCG Issue 12:2 Citation Estate of Charlene B. Shurtz, Deceased, Bonnie K. Case, a.k.a. Bonnie Cathleen Case, Executrix, v. Commissioner, T.C. Memo. 2010-21, Docket No. 6076-07, February 3, 2010 Comments As with Estate of Black v. Commissioner…

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FCG Valuation Case E-flash Petitioner v. Commissioner of Internal Revenue

Posted

Authored by Chris D. Treharne, ASA, MCBA, BVAL and Fawntel Romero of Gibraltar Business Appraisals, Inc., a member firm of FCG Issue 12:1 CITATION: WALTER M. PRICE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, and SANDRA K. PRICE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, T.C. Memo 2010-2, Docket Nos. 9611-06, 9642-06. Filed January 4,…

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BDO Real Estate Monitor Spring 2010

Posted

The newsletter of the BDO Real Estate Industry Practice Topics include Real Estate Workouts: Cash Flow Mortgages Leases: The Takeover Lease Mortgage Loans: Buying and selling Mortgages: Buyer Contingency Clauses Loans: Prepayment Penalty Upheld Metropolis: Five New Realites

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BDO Knows: FASB February 2010

Posted

The Newsletter from BDO’s National Assurance Practice Revised Revenue Rules May Change the Way You Do Business Executive Summary For many entities, sales arrangements are often characterized by transactions with multiple deliverables. For example, in the technology industry, hardware, software, and professional services may be sold together as part of the same customer arrangement. In…

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DOL Issues Final Rule Providing a Safe Harbor for Small Plans

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Timeliness of Participant Contributions DOL Issues Final Rule Providing a Safe Harbor for Small Plans On January 14, 2010, the Department of Labor (DOL) issued final regulations to establish a safe harbor period that would provide a higher degree of compliance certainty with respect to when an employer is deemed to have made timely deposits…

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Housing and Economic Recovery Act (HERA) Exclusion Changes January 2009

Posted

Effective January 1, 2009 New Rules for Taxing Gain: 2008 Housing and Economic Recovery Act (HERA) Exclusion Changes The 2008 Housing and Economic Recovery Act (HERA), H.R. 3221, included a provision that modifies the application of the $250,000/ $500,000 exclusion, but ONLY in situations in which an individual who owns a second home or rental home…

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Alternative Investments in Employee Benefit Plans

Posted

The AICPA Employee Benefit Plan Audit Quality Center has developed this primer to provide Center members with a general understanding of alternative investments held by employee benefit plans. Included in this primer are discussions of unique characteristics of alternative investments, ways of identifying various alternative investments, valuation methods, reports commonly used in supporting the valuations, and references to…

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