Mainline Business Trust Newsletter – 2nd Qtr 2009

This issues agenda:

Diversification on Steroids
Acquiring Assets From Distressed Companies
MORTGAGE UPDATE
Travel Advice
Real Estate Tips
Advantages and Disadvantages of Self-Employment
Advertising During Recession

Our Members:

Ron Bridge
Travel Agent
610-296-9844
Michael Brown CPA
Accountant
610-644-6600
Ken Dooley, President & CEO
Chester County Life
484-356-7865
Joseph Davison Esq.
Attorney
610-212-4348
Roy J. Innella
Financial Advisor/Coach
610-695-8748
Carolyn Luskin
Realtor®
610-585-1301

Susan Shute
Mortgage Banker
610-581-4818

 

 

This publication is the major communication vehicle for the Main Line Business Trust (MLBT), an exclusive networking and social association for professionals serving individuals, small businesses and corporations. MLBT is comprised of key disciplines (see left hand panel) that are essential to the success of entrepreneurs and/or businesses. We also mentor to motivated individuals who are interested in pursuing a career in one of the disciplines in our group. This association is constantly seeking to add additional disciplines that will bring additional expertise into the organization.

Diversification on Steroids ( Are You Diversified?)

Some savvy investors think that because they have allot of stuff that they are adequately invested in the market and diversified. But have they really checked their portfolio to make sure that their holdings are correlated with dissimilar price movement and that they are in every sector and market that they possibly can?

Don't let the media and brokers talk you into an investment (i.e. mutual fund) and convince you that this investment gives you diversification and safety. Most mutual funds are unsuccessful in fact 85% fail. In 2008 FIDELITY MAGELLAN Fund, one of the premier mutual funds in the country was down 50%, so even the most respected and previously successful funds have had problems last year.

Harry Markowitz, who wrote his doctoral thesis in the 1950's and won the Nobel Prize for it in 1990, came up with Modern Portfolio theory. The basis for his theory was that through proper diversification and negative correlation you can reduce risk by combining these strategies and that you can make your portfolio more efficient and predictable.

A structured portfolio composed of no load indexed mutual funds consisting of over 14000 holdings in 39 countries is what you need to accomplish thorough diversification. We take this one step further by looking at several other variables promoted by academics of the markets and implementing them as well. My clients are enrolled in such a program and are on the road to getting peace of mind with their investments and money and to leading an abundant life as opposed to one of scarcity. This is what I help them succeed in as a coach.

In order to know if your portfolio is properly diversified and to access the amount of risk, you will need to analyze it using the a Market Investment Analysis. From this you can determine the specific risk or standard deviation (a measure of risk)for your portfolio. Then you can look at the asset categories which comprise it and determine if the risk is justified for the returns you are getting. Or, if you can improve your situation by either reducing the risk for the same return or increase returns for the same amount of risk.

If you are interested in looking at your portfolio to see if you are getting the returns you deserve based on the amount of risk you are taking you should call my office for a Free Market Investment Analysis.

Roy Innella
Investor Coach
610-695-8748 phone
roy@yourwealthadvocate.com

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Acquiring Assets From Distressed Companies –Buyer Beware!


It’s official! We are in a recession. You would have to have been living in a cave to not realize this fact. The Associated Press reported recently that “the United States — already in recession for a year, may not be out of it until the spring of 2010 — making for the longest downturn since the Great Depression of the 1930s, economists are now saying. Recessions in the mid-1970s and early 1980s lasted 16 months.” (Jeannie Aversa, AP Economics Writer, December 5, 2008).


Whether or not you believe the United States is in a recession, there is no ignoring the fact that we are in an economic downward of historical proportions. Open the paper and you read about businesses, big and small, failing or on the brink of collapse every day. Millions of consumers are faced with the prospect of financial demise resulting from the mortgage industry crisis. It is estimated that over 50 of the Fortune 100 companies will either file for bankruptcy protection or significantly restructure their business and financial operations this year.
Although gloomy, the state of the economy presents a unique opportunity for otherwise healthy businesses to acquire assets on the cheap. In these troubled economic times it can be extremely tempting to move quickly to acquire the assets of a failing competitor’s business, including its valuable intellectual property rights, inventory, and customer lists. However, before taking the acquisition leap there are some things you should consider.

Purchasing Assets Outside of Bankruptcy


When considering whether to purchase all or part of the assets of a troubled business outside of bankruptcy, the desire to move quickly should not outweigh the necessity of thorough due diligence. Even if you know the business involved, you will want to examine its financial books and records to determine what, if any, liabilities may or may not follow the asset purchase. Unlike purchases in bankruptcy, which involve a statutorily prescribed level of protection for the purchaser, buying assets outside of bankruptcy often presents unforeseen challenges from unforeseen competing interests – e.g., lien creditors, creditors claiming fraudulent conveyance, taxing authorities, and/or shareholders feeling management sold out for less than maximum value. Due diligence can provide some preview and cover for these pitfalls.


If all of the seller’s creditors will receive full payment from the sale of assets or if it would not be unreasonable for the businesses’ shareholders to question the purchase price, it will be less likely that the transaction will be questioned.
It is not uncommon, particularly when creditors are looking for any pocket to recover their losses, for creditors or disgruntled shareholder/owners of a selling business to question the sale of assets under state or federal transfer laws. In such a circumstance, the buyer may be compelled to establish that it paid reasonably equivalent value for the purchased assets, which may be an expensive and difficult task involving insolvency accounting, as well as liquidation and going-concern valuations.


Successor Liability/De Facto Merger


The purchase of assets outside of bankruptcy implicates state law successor (buyer) liability doctrines. Judicially created doctrines such as “de facto merger” enable creditors to challenge sales as nothing more than a merger without actually merging.


The “de facto” merger doctrine holds that, under the attendant facts and circumstances, the scope of assets purchased and the purchase price therefore, may combine to result in the creditor accessing the resources of the purchaser to satisfy seller claims. The factors often considered when determining whether a purchase and sale transaction amounts to a “de facto merger” include: Whether there is a continuation of the seller’s business (i.e., management, location, assets, customers, employees, etc.)?


• Whether there is a continuity of ownership following the sale.
• Whether the seller continues its business following the sale (i.e., did the seller shut down its business operations and liquidate it remaining assets following the transaction)?

• Whether and to what extent liabilities of the seller are assumed by the buyer (i.e., did the seller assume obligations of the buyer which are necessary to the continued operation of the successor business).


A positive answer to any or all of these questions may result in the buyer’s unwilling assumption of the seller’s liabilities. Attention to detail and consultation with a professional will help alleviate the possible negative impact of the sale transaction.


Purchasing Assets in Bankruptcy


With many businesses on the brink of bankruptcy and/or already filing, one strategy for limiting liability is to purchase all or part of the businesses’ assets out of bankruptcy.


Whether the business-debtor files for relief under chapter 7 (liquidation) or chapter 11 (reorganization), scheduled assets of value may be available for purchase. Contacting the chapter 7 Trustee or the chapter 11 debtor will determine whether and to what extent the assets are available for purchase.


Section 363 of the Bankruptcy Code generally permits the sale of assets of the debtor “free and clear of any interest in such property of an entity other than the [bankruptcy] estate.” On the surface this appears to be a good deal for the buyer. However, it should be understood that, while the chapter 7 trustee or chapter 11 debtor-in-possession are selling assets free and clear of certain liabilities, these sales are often “as is/where is” and “without any representations or warranties.” The protections afforded under section 363 apply primarily to creditor demands – e.g., taxing authorities, lien-holders, etc. It may not, however, protect the buyer against other less quantifiable or identifiable liabilities – e.g., federal and state environmental claims, product liability, patent or trademark infringement claims will often follow the sale of real estate, intellectual property, and products. Whether liability may be imposed will depend on a variety of facts, factors, and legal precedents.

Steps can be taken to avoid potential successor liability when acquiring assets out of bankruptcy.

For example:
• make sure notice and an opportunity to object is provided to the widest possible group of potential claimants;
• place provisions in the court order approving the sale which addresses known interests and the scope and extent of assumed liability;
• determine whether and to what extent insurance may be available to reduce the risk of potential liability; and
• consider a hold-back on the purchase price for a specified period of time to apply to potential claims.
In addition to the foregoing, the prospective purchaser should be aware that sales under section 363 often result in auctions before the bankruptcy court. In these circumstances, the potential buyer should be prepared to pay more than offered for the subject assets.


Buying assets from distressed companies can be a lucrative way to grow a profitable business. Before taking this step, the buyer should undertake a requisite amount of due diligence to determine whether the sale will not only be profitable but will also be relatively risk free. Whether the sale is outside or inside bankruptcy, the prospective buyer is always encouraged to consult competent and effective counsel and other professional advisors.

Joseph R. Davison, P.C.
Jrdavisonlaw@verizon.net
610-212-4348

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MORTGAGE UPDATE:

The U.S. Economy Appears to be Exiting the Intensive Care Unit, but Remains in the Hospital!


The U.S. economy, like a patient that has just been through a terrible auto accident, is responding to therapy. The Fed’s round-the-clock care surrounding the bank liquidity crisis and heroic efforts to bring interest rates, especially mortgage rates, to all-time lows is now having a noticeable effect on a number of financial markets and indeed the real economy. But just as important for this economic recovery is the economy’s own self-healing powers. Any doctor will tell you they just help the patient on their way to recovery, but it is the human body itself that does most of the work. The same can be said of the U.S. economy. Investor optimism has soared and stock prices have jumped. Even company earnings have somewhat exceeded analysts’ dour expectations.

The housing market is healing, not through the magic of some Federal program to modify loans or tax credits for new homebuyers, though those programs do help, but because homebuilding is off more than 80% from its peak nationwide and is currently trending about 50% below what is needed to keep up with current household growth. Homebuyers are now snapping up foreclosed properties that are, in many cases, almost 50 percent below market prices of just a few years ago. Housing is truly affordable today.

The Fed’s purchase of $300 billion in Treasury notes and bonds through September may not be enough to keep mortgage and interest rates at record-low levels for long. The Fed will probably have to increase its purchases of such assets if it expects to sustain the mortgage “refi” boom and keep its monetary medicine flowing to the economy.

Wells Fargo Home Mortgage announced for 1st Quarter 2009:

$190 Billion in mortgage applications for over 800,000 homeowners.

Funded over $100 Billion in mortgage loans helping over 450,000 homeowners either purchase a home or lower payments through refinancing.


Susan Shute
Private Mortgage Banker
Wells Fargo Home Mortgage
(610) 581-4079 Telephone
Susan.Shute@wellsfargo.com

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Do Your Part to Stimulate the Economy, and Travel!


Travel and tourism is a huge segment of the U.S. economy. According to the U.S. Travel Association (USTA), spending on travel in the United States totals $740 billion annually. That’s almost as much as the entire economic stimulus package passed by Congress.

Roger E. Block, CTC, president of Travel Leaders Associates, quotes: “Consider just two cities -- Las Vegas or Orlando, where hundreds of thousands of workers are directly or indirectly employed in travel and tourism. Also, many other communities throughout the rest of the country, rely on airlines, hotels, resorts, car rental companies, restaurants, theme parks and other tourist attractions for productive jobs, plus the taxes they produce. So indeed, travel serves as a natural economic stimulus to keep America working,”.

Clearly, moving ahead with your travel plans will help to further stimulate a large and essential segment of the U.S. economy. And, if you have some discretionary income to spend on travel, you’ll find that it’s a buyer’s market. With help from a travel professional, travelers can find substantial price reductions across virtually every segment of the travel industry, including cruises, vacation packages, and many other segments.

“Business and leisure travelers alike can travel with the confidence that they’ll receive increased value for every dollar they spend, as well as pride in knowing they are contributing to the nation’s economic well-being,” said Block.

Proceeding with your travel plans also means you won’t miss out on the benefits associated with traveling. Studies have proven an actual decline in overall quality of life when people hold off on traveling. Two studies cited by USTA reveal that travelers rate their overall health one full point higher (on a scale of one to five) while on vacation.

To fully understand the many travel values currently available, and ensure that you maximize your quality of life, talk with your travel professional.

Ron Bridge
TRAVEL LEADERS
(610) 296-9844

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REAL ESTATE

Timely Tips for Home Sellers

Price it Right. Setting the correct price on your home is THE single most important thing you can do. You need to be as educated as your potential buyers because they will compare your home to every other home on the market. Beware if an agent offers to price your home above current market value – they may be either using your home as leverage to sell another or just hoping to attract buyers for themselves. If you do not need to move, consider waiting for the market to improve if you’re not happy with the current market value.

Consider a Pre-Inspection. Hiring a licensed and reputable home inspector could save you both time and aggravation later. It will help you address any potential issues up front so you can obtain the best possible sale price. Even if you should decide not to make the needed repairs, the report will help buyers make offers that take those items into consideration and prevent renegotiating concessions later.

Set the Stage. In a buyers’ market, your home really needs to stand out. First, make sure your home has great curb appeal. If the front does not look its best, many buyers will not take the time to look at the interior. Then de-clutter, de-clutter, de-clutter! Remove as much clutter from your basement, attic, closets and garage as possible. You will need to pack it when you move so why not do it ahead of time. Remove furniture that makes your home appear overcrowded. Also remove all pictures, diplomas, etc. that distract a buyer from the home itself. Buyers must be able to see themselves living in your current space. You might want to consider hiring a home staging expert. Statistically, staged homes staged sell faster and for more money.

Consider All Offers. Refusing to entertain an offer from a qualified buyer can be a big mistake for sellers in this market. Wait until an offer has been negotiated before you refuse it.

Choose the Right Agent. An experienced professional with solid negotiation and communication skills will help you get the most out of your experience and keep the deal on track when the inevitable glitches crop up.


Click here to see what's selling in your neighborhood

Carolyn Luskin, Realtor®
Keller Williams Main Line Realty
711 W. Lancaster Ave.
Bryn Mawr PA 19010
Office 610.520.0100 ext. 6611
Mobile 610.585.1301
www.carolynluskin.com
carol@carolynluskin.com

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Advantages and Disadvantages of Self-Employment


You've grown tired of commuting to a job where you sit in a cubicle and do someone else's bidding. You've got a better idea, you can build a better mousetrap, you know you have the knack for being in the right place at the right time, and so you're thinking of self-employment. But how do you determine if this is a pipe dream or an idea worth pursuing?

Can you handle it?


Whether you're running your own business or working as an independent contractor, you'll soon realize that working for yourself isn't just another job, it's a way of life.
Are you someone who likes a nine-to-five routine and collecting a regular paycheck? When you're self-employed, you must be willing to make sacrifices for the sake of the job. You're going to work long hours, which means that you won't have as much time as you used to for family or leisure activities. And if the cash flow becomes a trickle, you're going to be the last one to get paid.


Can you get along well with all types of people? Being self-employed is all about managing relationships--with your clients or customers, your suppliers, perhaps with your employees, certainly with your family, and probably with your banker, lawyer, and accountant, too. If you're the type who wants to be alone to do the few things that you're good at, then you should do that--for someone else.


Are you a disciplined self-starter? Being self-employed means that you're your own boss. There may be days when you'll have to make yourself sit at your desk instead of going for a long lunch, or (especially if you work out of your home) place those business calls instead of reading the newspaper.


Finally, do you enjoy wearing many hats? Depending on your line of work, you may be involved in handling marketing and sales duties, financial planning and accounting responsibilities, administrative and personnel management chores--or all of the above.


Your dream comes true


Think about how great it will feel to get paid to do what you'd love to do anyway. If you're working for yourself, chances are you'll be doing work that you enjoy. You'll get to pick who you'll work for or with, and in most cases you'll work with your customers or clients directly--no go-betweens muddying the waters. As a result, you may have days when it hardly feels as if you're working at all. Such harmony between your working life and the rest of your life is what attracted you to self-employment in the first place.


Being your own boss means that you'll be in control of all of the decisions affecting your working life. You'll decide on your business plan, your quality assurance procedures, your pricing and marketing strategies--everything. You'll have job security; you can't be fired for doing things your way. As you perform a variety of tasks related to your work, you'll learn new skills and broaden your abilities.


You'll even have the flexibility to decide your own hours of operation, working conditions, and business location. If you're working out of your home, your start-up costs may be reduced. You'll also experience lower operating costs; after all, you'll be paying for the rent and utilities anyway. If the location of your work isn't important (perhaps you're a freelance writer or a consultant), you can live wherever you want. At any rate, if you work at home, you'll greatly reduce your daily commuting time and expense.


If all goes well and you're making money, chances are you can make more than you did working for someone else. And since you're working for yourself, you may not have to share the proceeds with anyone else. The fruits of your labor will be all yours, because you own the vineyard.


On the other hand . . .
When you're self-employed, particularly if you're starting your own business, you may have to take on a substantial financial risk. If you need to raise additional money to get started, you may need a cosigner or collateral (such as your home) for a loan. Depending on how much or little work you can line up, you may find that your cash flow varies from a flood to a trickle. You'll need a cash backup so you can pay your bills while you're waiting for business to come in or waiting to be paid for completed work. Since you'll have to pay your own creditors first, this means that sometimes you may eat cereal instead of steak.


Remember that you're not making any money if you're not working. You don't have any employer benefit package, which means that it's going to be hard for you to go on vacation, take a day off, or even stay home sick without losing income. It also means that you'll have to provide your own health insurance and retirement plan. Remember, too, that you can choose your clients or customers, but you can't control their expectations or actions. If you don't come through for them, or if you do something that offends them, you might not get paid for your work.


Because you're working for yourself, you're going to have to take care of everything yourself, from figuring your taxes to watering the office plants. You'll probably need some new skills, such as bookkeeping and filing quarterly taxes. You can learn to do these things yourself--many software programs are designed just for this market--or you can hire others (e.g., an accountant) to take care of them for you. If you're not careful, however, you may find that you're spending more time on the business of being in business for yourself than you are on the work that attracted you to self-employment in the first place.


The bottom line


If you can work long and hard, tolerate risk and stress, cope well with potential disaster and failure, and work well alone and with others, then perhaps self-employment is right for you. If not, then perhaps you should keep that job in the cubicle.

Michael W. Brown, CPA, MBA
(610) 644-6600

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Maintaining or Increasing Advertising During Recession – A Sign of Strategic Strength

By Ken Dooley, President & CEO, Chester County Life


Over the last few months, I’ve received comments along the lines of:

• Advertising must be down for you.
• You must really be feeling the economy.
• I imagine you are down like everyone else.

My responses are along the lines of:

• Advertising is up.
• The economy is actually working in our favor.
• Some companies have dropped advertising; however, many are advertising more than ever (more frequently, larger ads, first-time advertisers, etc.)

Then, the follow-up comments I receive to my responses tend to be:

• That’s interesting.
• That’s surprising.
• Why is that?

My experience and observations reveal there are over 20 reasons to advertise. Some are strategic, while others are tactical.

Strategic

1. Standard Practice is to Advertise (planned, budgeted, committed to advertising, believes in advertising)
2. Need to Increase Awareness of Company, Product or Service
3. Need to Create Brand Image
4. Build or Maintain Brand Image
5. Need to Take Market Share from a Competitor(s)
6. General Need to Increase Sales Volume
7. Definite Financial Need to Increase Sales Volume
8. Launch/Promote a New Product or Service
9. Part of a Larger Program
10. Fear of Losing Market Share to a Competitor(s)

Tactical

1. Announce a New Business Opening
2. Promote a New Location
3. Generate Timely Seasonal Sales
4. Generate Holiday or Special Occasion Sales
5. Promote an Event
6. Looking for a New Way to Promote
7. Promote a Business with no Showroom or Public Location
8. Promote a Business that is Secluded and has Low Traffic Flow
9. Build Employee Morale
10. Support Relationships (other organizations, community, personal)
11. Because My Competitors Advertise
12. Vanity – Like to See Company in Advertisements

During recession, the more strategically-focused companies and organizations maintain or increase advertising. These companies advertise for strategic reasons, and they tend to be market leaders, companies with the larger market shares in their respective market categories: whether banking, financial, auto, jewelry, building, real estate, education, restaurant, entertainment, apparel, consulting, legal, etc.

Companies that are highly tactical in their operations are very inclined to reduce or eliminate advertising in times of recession. These companies run the risk of losing market share and are generally slower to recover as the economy rebounds. In some cases, the tactically-oriented companies are the primary fallout candidates as their category or industry consolidates during recession. Such companies view advertising as an expense and of far less importance than technology, equipment, facilities, products, services and employees. They expect direct sales from advertising and overlook the fact that advertising directly creates awareness, not sales. Sales are the function of creating market awareness, offering (making/acquiring) quality services and/or products, positioning (selling/marketing) quality services and/or products, and delivering (servicing) quality services and/or products.

The chief benefit of advertising is building or increased market awareness over time and not the triggering of immediate sales transactions. Strategic companies respect this principle, they recognize the difference. A prerequisite to greater sales is the achievement of greater market awareness. Many tactically-oriented companies have low market awareness (1% to 25%), while their strategically-focused competitors enjoy high awareness levels (40% to 95%).

Advertising is one of the major or most important avenues for creating high market awareness. Creating awareness through advertising takes patience and time, and requires repetition, continuity and investment. As the economy recesses, strategically-oriented companies rarely lose this vision.

Ken Dooley
484-356-5765

Mainline Business Trust Newsletter – 1st Qtr 2009

download as pdf

This issues agenda:

Investment Strategies
Home Mortgages & Refinancing
Travel Advice
Real Estate Strategies
Accounting
Estate/Asset Protection


This publication is the major communication vehicle for the Main Line Business Trust (MLBT), an exclusive networking and social association for professionals serving individuals, small businesses and corporations. MLBT is comprised of key disciplines (see left hand panel) that are essential to the success of entrepreneurs and/or businesses. This association is constantly seeking to add additional disciplines that will bring additional expertise into the organization.

This focus for this inaugural issue is to create awareness of some of the current issues. The following articles should be of value to anyone in the process of seeking professional advice in these areas of expertise.


INVESTMENT STRATEGIES


Darkest Hours Create Inspiration


Although the markets may be tanking they are flushing out what can't survive in order to prime the system for future success. Some of the things that will happen are:

• Bureaucrats will lose their jobs and flood the employment market and some of them will become entrepreneurs by
starting their own consulting companies.
• Businesses will trim the fat in their businesses to become more efficient.
• New creative products and services will emerge in order to make us more efficient with our tasks.
• The market will reallocate resources to their highest use
• Markets will create companies that create more value, new and better companies will evolve.
• This will be the biggest extinction level ever known of inefficient markets and companies.
• Investors will learn that capitalism is good and realize that the markets are efficient on their own as long as there isn’t too much government intervention.

In looking for a silver lining in all of the disruption in the markets one should see that we are already in a business climate of consolidation ala the financial industry, the auto industry and many small businesses that will get gobbled up by their more efficient competitors. And from all of this consolidation the market will be strong and ready to grow into a greater market than we have experienced in the recent past.


Roy Innella
Investor Coach
The Wealth Advocate Investment Group LLC
610-695-8748 phone
866-338-2320 fax
www.yourwealthadvocate.com
blog
http://www.thewealthadvocate.blogspot.com

No Products...No Commissions...Hire a Coach...Fire your Broker...

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HOME MORTGAGES & REFINANCING

LOWER INTEREST RATES MIGHT NOT HELP ALL THAT MUCH

The Fed has come to the end of its ability to throw its traditional lever of monetary policy - the Fed funds target rate - to lower interest rates on Treasury bonds, mortgages and corporate bonds. In order for monetary policy to be effective in the coming year, the Fed needs to embark on a new tactic: buying hundreds of billions of dollars of longer-term MBS (Mortgage Backed Securities) directly in order to push down longer term mortgage rates and restart the demand for credit. This program may be expanded to include longer-term Treasury bonds or even corporate bonds in the year ahead. While widely welcomedby the markets (MORTGAGE RATES HAVE PLUNGED ABOUT A PERCENTAGE POINT ON THE NEWS, DROPPING FROM 6.0% ON THE 30 YEAR FIXED RATE TO AROUND 5.0%), there is reason to worry that this too might be a false start. First our credit problems are not just ones of insufficient credit demand; it is also a problem of credit supply. If the Fed flattens the yield curve by bringing down long-term lending rates, while the short-term interest rate is already around zero and can't fall any further, this will work to reduce the profits that banks derive from the spread they receive between their cost of funds and the rate at which they can lend. This might make banks even more reluctant to lend in the future, even as borrowers become more enthusiastic about borrowing.

Susan Shute
Private Mortgage Banker
Wells Fargo Home Mortgage
M7452-011
1214 Lancaster Ave
Bryn Mawr, PA 19010
(610) 581-4079 Tel
610-564-1904 Cell
866-608-3454 Fax
Susan.Shute@wellsfargo.com

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TRAVEL ADVICE

Should Your New Year’s Resolutions Include More Travel for 2009?


Americans have always valued their vacation time, so it may surprise you that about one third of all employed Americans do not take all of the vacation time they earn. One study, by Management Recruiters International, found that 47 percent of U.S. executives would not use all of their vacation time. Another, by Oxford Health Plans, Inc.,
showed that one in five people report feeling so overworked that they are unable to use all of their vacation time.

Employees may believe that their workloads prevent taking a longer vacation, or that their status at work will suffer. However, a growing body of research provides evidence that vacation time carries an important benefit that can’t be overlooked: it is definitely good for your health.

One study found that women who took a vacation only once every six years or less were nearly eight times more likely to develop coronary heart disease, or to have a heart attack, than women who took at least two vacations a year. Another study found that men at high risk for coronary heart disease who failed to take an annual vacation had a 21 percent higher risk of death.


The length of a vacation is important, too. A recent study found that it usually takes people at least two or three days of vacation to achieve an average of an hour more of quality sleep than they get at home. And, you may indeed realize the full health benefits of
a vacation, only, if you do not take work along with you, or do not check your e-mail and voice mail.

Remember that planning a vacation can be stressful in itself, especially when going somewhere you haven’t visited before. To eliminate that stress, make sure that you work with a Travel Professional, who will make vacation planning headache-free by helping with everything, from destination selection, to travel insurance, to shipping your luggage ahead, plus tracking any changes to your reservations. What is really key, is that a Travel Professional will be extremely valuable in the event any problems arise.

Finally, assure your manager or employer that you’ll return from vacation truly refreshed, reinvigorated and ready to be more productive than ever. Yes, it is true – you will be more productive!

Ron Bridge, Owner
TRAVEL LEADERS (formerly Carlson)
Paoli Shopping Center
Paoli, PA 19301
(610) 296-9844
www.travelleaders.com/paolipa

 

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REAL ESTATE

Strategies for Today’s Real Estate Market

With the recent turmoil in the home, mortgage and financial markets, everyone has so many questions. Should I sell? Should I buy? Or should I just be patient and do nothing? Are we at the bottom yet? These are questions I hear daily from both residential and commercial clients.

No one can perfectly time the market to accurately predict the bottom or the top. We can only know this once prices are already headed back up or down. The only realistic questions are: “Has the market dropped enough to make a sensible purchase?” and “Does it make sense to buy, sell or lease for my particular situation?”

There is no question that this is a terrific time for first-time home-buyers. There are special programs available now through the middle of 2009 – and with mortgage rates at historic 37 year lows and rumored to go even lower in the very near future, there may never be a better time in our lifetime.

We are extremely lucky that our area is generally more stable and resistant to the drastic price fluctuations that most of the country has endured. Homes here did not escalate anywhere near as much as volatile areas like California, Nevada and Florida – nor did we subsequently experience the same huge drops. That said, the largest decreases have been felt in higher-end homes, making this an ideal time for those who have been thinking of upgrading to a larger home. The amount you could save on your new home would far exceed any decline in the value of your current home – plus, you can also take advantage of the great mortgage rates.

On the flip side, if you are thinking of downsizing, you might want to wait until the market stabilizes so you don’t take the hit on your current, more expensive property – unless your savings in interest, taxes and utilities offsets the difference.
Commercial real estate is also feeling the pinch. There is a good amount of office and retail inventory for lease and purchase right now, creating more competition and good values. If your lease is expiring soon, you should check the going rates and renegotiate. Or, you may want to consider taking advantage of the current low rates and purchase a commercial property for your business.

As the saying goes, every problem creates opportunities – and there are many to be had right now. Consult with a professional and assess your current situation to make the most intelligent decision and seize the opportunity that is right for you.

Carolyn Luskin
Keller Williams Realty
Realtor
711 West Lancaster Ave.
Bryn Mawr PA 19010
Office 610.520.0100 ext. 6611
Mobile 610.585.1301
Fax 610.917.3146

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ACCOUNTING

First-time homebuyer credit before July 1, 2009

For qualifying home purchases in the U.S. after Apr. 8, 2008 and before July 1, 2009, “first-time homebuyers” can claim a refundable tax credit (on Form 5405) equal to the lesser of 10% of the purchase price of a principal residence or $7,500 ($3,750 for married individuals filing separately). (Code Sec. 36) For married individuals filing separately, the maximum credit is $3,750. If two or more unmarried persons purchase a home together, the $7,500 credit amount is to be shared among them in the manner IRS may prescribe. (Code Sec. 36(b)(1)) FTC ¶ A-4270; USTR ¶ 364

A taxpayer is a first-time homebuyer if he (or spouse, if married) had no present ownership interest in a principal residence in the U.S. during the 3-year period before the purchase of the home to which the credit applies. (Code Sec. 36(c)(1))

Any home purchase (including, presumably, coops and condos) qualifies but only if (1) the property isn't acquired from a person related to the buyer (under detailed rules in Code Sec. 36(c)(5)); and (2) the basis of the property in the hands of the buyer is not determined by reference to the adjusted basis of the property in the hands of the person from whom it was acquired, or under Code Sec. 1014(a) (property acquired from a decedent).

(Code Sec. 36(c)(3)) A home under construction by a taxpayer is treated as purchased by him on the date he first occupies it. (Code Sec. 36(c)(3)(B))

Election for 2009 buyers to accelerate credit into 2008. Eligible first-time homebuyers who purchase a principal residence after Dec. 31, 2008, and before July 1, 2009, may elect to treat the purchase as made on Dec. 31, 2008. (Code Sec. 36(g)) FTC ¶ A-4272; USTR ¶ 364

RIA observation: The election effectively allows eligible first-time homebuyers who make a timely purchase in 2009 to claim the credit on their 2008 returns rather than on their 2009 returns.

Michael W. Brown, CPA, MBA
Brown Financial Group, Inc.
30 S. Valley Rd., Ste. 301
Paoli, PA. 19301
(610) 644-6600 Office
(610) 644-1041 Facsimile
(610) 212-8555 Cell

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ESTATE AND ASSET PROTECTION PLANNING


Resolve this year to get your personal and business legal affairs in order. If you do not have a Will or an Estate Transfer Plan, why not? Unless you have no heirs and no assets, there is not a reasoned answer you can give to that posed question. If you have an estate plan, but have not had it reviewed in sometime, maybe that time is now. Don’t procrastinate another day. Get it done and check it of your “to do” list.

If you own or operate a business and have not updated your corporate records in several years (which is not at all uncommon) you are potentially exposing your Personal Assets to that business’ creditors. If you are not incorporated the same is true. If a legal review and housecleaning is in order, get it done and check it of your “to do” list.

Just call or email to schedule a complimentary consultation (we do house calls, by the way) and to receive a copy of the Firm’s Asset Protection Questionnaire. As the often quoted credit card ad might say “Peace of Mind is Priceless”.

For over three decades, Mr. Davison and his associates have diligently represented Delaware Valley businesses and families, as well as multi-national corporations, with regard to issues that may impact their present and future legal situations.

The professional staff at JOSEPH R DAVISON, P. C. realizes that this breadth of experience is an invaluable asset, since an Ounce of knowledge and common sense always outweighs a Pound of legal ignorance and unreasoned inaction.


JOSEPH R DAVISON, P. C.
Attorneys-at-Law
175 Strafford Avenue, Suite One
Wayne, PA 19087
610-212-4348
jrdavisonlaw@comcast.net

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