by Royer Advisors | Dec 11, 2024 | Business Plans
Have you been contacted by a charity that pulls on your heartstrings and persuades you to open your wallet? There is a multitude of reputable charities doing good deeds and supporting worthy causes. But be aware of a proliferation of scam charities designed to...
by Royer Advisors | Dec 11, 2024 | Court Rulings
ShopRite, Inc. v. Gardiner The Court of Appeals was asked to review the trial court’s determinations of fair value for the shares of stock of a withdrawing shareholder. Shawne Gardiner was a withdrawing shareholder in ShopRite Inc. (3.8% interest) and Tobacco Plus...
by Royer Advisors | Dec 11, 2024 | Fraud Prevention
Fraud risk assessments have been shown to prevent occupational fraud and limit losses for victimized organizations. According to “Occupational Fraud 2022: A Report to the Nations,” published by the Association of Certified Fraud Examiners (ACFE), these...
by Royer Advisors | Dec 11, 2024 | Court Rulings, Tax Planning
Nelson v Commr., 2021 “Mary P. Nelson and James C. Nelson appeal the Tax Court’s denial of their petition for a redetermination of a deficiency of gift tax issued by the commissioner of Internal Revenue for the tax years 2008 and 2009. For the following reasons, we...
by Royer Advisors | Dec 11, 2024 | Business Plans, Financial Planning
The number of part-time jobs in the United States has generally increased over the past few decades. As of June 2022, there were approximately 25 million part-time workers. Although some part-time employees would prefer a full-time position, many people choose to work...