by Royer Advisors | Dec 11, 2024 | Business Plans, Financial Planning, IRS Regulation, Tax Planning
The exchange of intangible property involves a two-part test. Yes, you can arrange a tax-deferred exchange of your company’s intellectual property — for example, copyrights, patents or trademarks — with another company. However, the IRS imposes...
by Royer Advisors | Dec 11, 2024 | Business Plans, IRS Regulation, Tax Planning
Since 1991, the $7.25 per hour federal minimum wage has been in place. The inflation-adjusted wage would have to be $12.68 to have the same purchasing power today, according to the CPI Inflation Calculator from the U.S. Bureau of Labor Statistics. President Obama has...
by Royer Advisors | Dec 11, 2024 | Financial Planning, IRS Regulation, Tax Planning
Some worthwhile tax breaks for transportation-related employee fringe benefits are being allowed by the Internal Revenue Code. They’re intended to persuade you to “go green” and give up your gas-guzzling vehicle when commuting to work. If your employer offers...
by Royer Advisors | Dec 11, 2024 | Business Plans, Court Rulings, Financial Planning, Valuations
Shaffer v. Visaggio’s, Inc., 2015 Pa. Super. Unpub. LEXIS 2403 (July 29, 2015) A Pennsylvania dissenting shareholder case raised questions about who is qualified to resolve valuation issues as well as what constitutes competent financial evidence. Valuators may find...
by Royer Advisors | Dec 11, 2024 | Business Plans, Financial Planning, Fraud Prevention
The Association of Certified Fraud Examiners (ACFE) has been publishing studies every two years for the past 20 years to raise awareness of occupational fraud, and the role strong internal controls can play in limiting these schemes. The 2016 Report to the Nations on...