Revocable Living Trust Listed as Partner on a K-1 What Does This Mean and How Does This Impact Cash Flow? An analyst recently called the
Different S Corporation Distributions Reported on Form 1120-S How to Properly Identify Actual Distributions Have you ever spread a business tax return for an S
Why AGI is Not a Reliable Indicator of Borrower Cash Flow We have heard this question and/or argument since we started teaching Taxanalysis almost 40
Schedule D Real Estate Sales: Overlooked Adjustments That Impact Cash Flow The Schedule D reports capital gains and losses from the sales of investment assets. When a borrower
Form 8990 and Business Interest Expense: Cash Flow Considerations Have you ever come across the Form 8990 in an individual or business tax return and
K-1 Contributions: Cash vs. Noncash Are They Capital Contributions or Charitable Contributions? Have you ever looked at the Schedule K-1 from an S corporation and
Schedule K-1 with W-2 Wages: What Lenders Need to Know Have you ever come across a Schedule K-1 that reports W-2 wages? Does this represent
Are the income and expenses shown on a Schedule C of a single-member LLC real cash flow?
Section 1031 Exchanges with Zero Gain Does a Section 1031 exchange with zero recognized gain create a cash impact to the borrower? Section 1031 exchanges,
Section 179 Expense From Flow-Through Entities Is This Real Depreciation? An experienced lender called into the Bukers Hotline this month with a question about Section
Section 461(l) Explained: Excess Business Loss Rules for Lenders and Cash Flow Analysis Introduction Have you ever come across something called a “Section 461(l) excess
