April / May
Showing 161–176 of 482 results
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COMPLIANCE ALERT
April / May 2017
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 141
Abstract: This feature lists a few key tax reporting deadlines for April and May.
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When is it best to claim Social Security? Online “claiming strategy” tools to help your employees
April / May 2017
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 333
Abstract: Employees’ retirement timing decisions will depend on a variety of factors, including their accumulated vested assets in an employee benefit plan. Another key variable is Social Security. But the Social Security benefit “claiming strategy” that’s best for them isn’t always an easy calculation. This brief article highlights online Social Security benefit calculators that can help.
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Be prepared for your next — or first — QDRO
April / May 2017
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 533
Abstract: Domestic relations orders entitle an “alternate payee” to a portion of a participant’s retirement benefits. However, it’s up to the plan sponsor or administrator to determine whether the order is qualified, making it a qualified domestic relations order. The article discusses common errors that plan sponsors encounter when qualifying a domestic relations order and how to handle the rejection of an order.
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The uncertain future of Form 5500 – Will compliance burden increase?
April / May 2017
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 743
Abstract: January 1, 2019, might seem like a long way off, but to critics of the Department of Labor’s proposed overhaul of Form 5500, it’s right around the corner. That’s because proposals will require setting up systems to collect and report detailed data. This article reviews the proposal’s rationale, as well as industry concerns.
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Understanding IRS determination letter program changes – How changes affect individually designed retirement plans
April / May 2017
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 769
Abstract: Since the beginning of the year, sponsors of individually designed retirement plans generally have no longer been able to receive a periodic official regulatory compliance seal of approval from the IRS in the form of a routine determination letter. While this has been a source of concern to many plan sponsors and their advocates, options remain. This article summarizes the reasons for the change, the option of a mass-submitter plan and possible problems brought on by the change. A sidebar reviews some of the industry concerns about the change.
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Take stock of inventory
April / May 2017
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 402
Abstract: A small business’s ability to track inventory and minimize errors, omissions and fraud depends on the existence of a robust inventory reporting and tracking system. This brief article defines several general elements an inventory tracking system needs to include — whether it’s manual or computerized — including inventory requisitions, receiving reports and an inventory ledger. The article also suggests that the determination of whether an inventory system is effective may require occasional site visits and interviews with owners and managers.
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High business credit scores equal affordable financing
April / May 2017
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 662
Abstract: Credit applicants with low credit scores are often surprised when they’re turned down or offered less favorable terms than expected. This article points out that lenders need to remind prospective borrowers of the importance of establishing and maintaining the highest business credit score possible. The article explains some ways businesses can stay on top of their credit score, including separating personal and business credit and paying on time. It also discusses credit reporting agencies and how they operate.
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How auditors assess a borrower’s financial viability
April / May 2017
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 548
Abstract: A CPA evaluates the going concern assumption during a financial statement audit to get a picture of a company’s financial health and viability going forward. This article describes a few items they look for during that assessment, including potential red flags like pending lawsuits and investigations, working capital deficiencies, negative operating cash flow, the loss of a major customer or franchise, loan defaults and debt restructurings. The article notes that audit opinions can offer important clues as to whether companies will continue to operate as going concerns.
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Are prospective borrowers telling the truth? Learn the warning signs associated with deception
April / May 2017
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 869
Abstract: Most borrowers respond honestly when they meet with bankers about their financial condition. But those with less than stellar records may be tempted to downplay their true economic situation. Lenders need strategies to help them determine if a loan applicant is telling the whole truth. This article offers some forensic accounting tips for uncovering exaggerations, misstatements and outright fraud when managers are suspected of dishonest behavior. A sidebar lists several questions lenders should ask if they are concerned about potential inconsistencies — or deception — on the part of their borrowers.
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Practical Perspectives: Key financial issues for you and your family – Back-to-work mom learns of child and dependent care credit
April / May 2016
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 452
Abstract: This issue’s “Practical Perspectives” introduces Julia and Marc, a married couple who just had their second child. Julia has decided to rejoin the workforce so, for the first time, they’ll have a child in day care. The couple was happy to learn that there’s a tax break that could benefit them — the child and dependent care credit — and they visited their tax advisor to learn more about it.
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Moneylines: News briefs for businesses
April / May 2016
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 259
Abstract: This issue’s “Moneylines” presents three timely items for business owners: 1) a reminder to review the business-tax provisions of the recently passed PATH Act, 2) encouraging progress on managers and employees attaining work-life balance, and 3) the persistent problem of businesses not learning about software failures until employees report the problems.
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Integrating small business stocks into your portfolio
April / May 2016
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 674
Abstract: Late last year, Congress made permanent the exclusion of 100% of the gain on the sale or exchange of qualified small business stock acquired and held for more than five years. This article explains why, in light of this substantial tax break, investors may want to diversify their portfolios with this type of stock. The article does warn, however, that the rules involved are complex.
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Welcome to the 1099 economy – Independent contractor scrutiny shows no signs of diminishing
April / May 2016
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 1078
Abstract: More and more businesses are turning to independent contractors to meet labor needs. But, as they do, the IRS continues to scrutinize whether many of these independent contractors are actually employees. This article explores the agency’s interest, poses key questions to consider, and checks in on the IRS’s Voluntary Classification Settlement Program. A sidebar looks at another important compliance issue related to independent contractors: the Department of Labor’s “economic realities” test.
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IRS continues to crack down on corporate inversions
April / May 2016
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 450
Abstract: IRS Notice 2015-79 represents just the latest attack on corporate inversion transactions. According to the Notice, the IRS intends to issue regulations designed to make it more difficult for companies in the United States to invert, and to limit the tax benefits of this strategy. This article discusses the history of IRC Section 7874, the 2004 regulation designed to thwart the use of corporate inversions for tax avoidance. It also makes it clear that the new regulations make needed changes to help achieve the intent of Sec. 7874.
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Recent accounting developments affect public companies
April / May 2016
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 713
Abstract: Keeping up with changing accounting and auditing standards is critical to every public company’s well-being. Thus, this article discusses simplified business combination accounting, new guidance on recognizing and measuring financial instruments, and disclosure required of audit participants.
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Crowdfunding: An alternative to an IPO?
April / May 2016
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 848
Abstract: At long last, the SEC has adopted final rules permitting equity crowdfunding under Title III of the Jumpstart Our Business Startups (JOBS) Act of 2012. This article discusses the issue of companies that are eligible for crowdfunding, the advantages and disadvantages of this tool, and how critical it is to adhere to the reporting and disclosure requirements. A short sidebar discusses the investment limits of crowdfunding.