April / May
Showing 209–224 of 482 results
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How flexible is your estate plan?
April / May 2015
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 622
Abstract: It’s crucial to review and update an estate plan in light of significant life changes or new tax laws. It’s equally important to create estate plan flexibility so that an estate’s executor can make postmortem revisions. This article details portmortem estate planning strategies, such as using qualified disclaimers, spousal right of election and QTIP trusts.
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Estate planning for personal property – Why you should sweat the small stuff
April / May 2015
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 928
Abstract: When planning their estates, most people focus on major assets, such as business interests, real estate, investments and retirement plans. But it’s also important to “sweat the small stuff” — tangible personal property. This article discusses strategies on how to best distribute tangible personal property.
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COMPLIANCE ALERT – Upcoming compliance deadlines:
April / May 2015
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 79
Abstract: This feature lists a few key tax reporting deadlines for April and May.
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The not-so-absolute privilege – ERISA and attorney-client privilege
April / May 2015
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 305
Abstract: The attorney-client privilege protects communications between a lawyer and a client from disclosure in a legal proceeding. But in the realm of ERISA law, it’s not so absolute. Legally, plan fiduciaries must protect the best interests of plan beneficiaries. This article highlights what happens when a plan fiduciary communicates with an attorney about an ERISA-covered retirement plan.
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Demystifying plan audits – IRS releases updated guidance
April / May 2015
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 501
Abstract: To clarify its plan audit process, the IRS recently updated the guidance it offers to plan sponsors. Even though the guidance is fairly general, it’s helpful for all plan administrators and sponsors to review. This article takes a look at some common questions regarding plan audits.
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Retirement plan loans: The pros and cons
April / May 2015
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 912
Abstract: According to the Employee Benefit Research Institute, more than one-fifth (or 21%) of all 401(k) plan participants eligible for loans have loans outstanding at any given time. Looking out for the best interests of plan participants might involve discouraging them from borrowing against their savings, at least in the absence of a personal financial crisis. This article summarizes plan loan requirements that all plan fiduciaries should know.
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Is it time to review your plan’s operations?
April / May 2015
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 689
Abstract: With the numerous DOL standards that plan fiduciaries must meet, a fiduciary’s job seemingly never ends. Satisfying fiduciary obligations in administering a retirement plan for the benefit of plan participants, however, need not be unduly onerous if one follows an organized, methodical approach to the task. This article reviews the difference between fiduciary and settlor functions and details key fiduciary tasks.
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Practical Perspectives: Key financial issues for you and your family – Exchanging a life insurance policy — tax-free
April / May 2015
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 435
Abstract: In this issue’s “Practical Perspectives,” “Margaret” has had a permanent life insurance policy for years but now wants to get rid of it because of unappealing features and the poor financial standing of the insurer. Her financial advisor suggests that, rather than simply cash out, she might execute a tax-free “1035 exchange” of the policy for a better one.
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Moneylines: News briefs for businesses
April / May 2015
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 258
Abstract: This issue’s “Moneylines” notes the latest IRS mileage rates for business tax purposes, the results of an international risk survey for 2015 warning of common threats to U.S. businesses, and an intriguing 2014 survey that indicates the existence of a “creativity gap” between employees’ creativity and their ability to be creative on the job.
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Step carefully when paying cash for a new home
April / May 2015
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 692
Abstract: Taking out a mortgage is, of course, the most common method for buying a home. But many wealthier individuals — particularly those buying a vacation property or a residence for a child — may wish to look into making a straight cash purchase. This article describes the valid reasons to do so but also warns against the risks involved.
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Payroll management – 4 fundamental ways to lower your risk
April / May 2015
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 1053
Abstract: The challenges of payroll management expand exponentially as a company grows and its workforce expands. Even if a business downsizes and turns to independent contractors, there are still considerable payroll-related issues to consider. This article addresses four fundamentals of payroll management that can help business owners head off mistakes or oversights before they turn into major crises. A sidebar explains how serious the DOL is about enforcing proper employee classification.
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2 ways to prepare your company for CEO succession
April / May 2015
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 274
Abstract: All public companies should have a CEO succession plan. Those that are unprepared for a CEO’s departure — whether planned, such as a pending retirement, or unexpected, such as circumstances necessitating an immediate dismissal — often see performance decline and investor confidence plummet, along with the company’s stock prices. This short article provides two ways to ensure a successful succession plan.
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Rounding up recent accounting developments
April / May 2015
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 669
Abstract: Keeping up with changing accounting standards is critical to every public company’s well-being. That’s why you need to consider two recent developments affecting pushdown accounting and extraordinary items. Pushdown accounting refers to the practice of adjusting an acquired company’s standalone financial statements to reflect the acquirer’s accounting basis rather than the target’s historical costs. This article discusses when it might be appropriate and describes FASB’s elimination of the concept of “extraordinary items” from GAAP.
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Why public companies need to know about private company GAAP
April / May 2015
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 740
Abstract: During the last year or so, FASB has issued several Accounting Standards Updates that modify Generally Accepted Accounting Principles (GAAP) for organizations that aren’t considered “public business entities” within GAAP’s definition of such a company. Although public companies need not be concerned about private company GAAP in preparing their own financial statements, the difference can have a huge impact on certain corporate activities, especially those involving potential acquisitions of private companies. This article offers some guidance for public companies, while a sidebar defines a “public business entity.”
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Shareholder voting – Proxy advisory firms update guidelines
April / May 2015
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 775
Abstract: Recently, the two most influential proxy advisory firms — Institutional Shareholder Services Inc. (ISS) and Glass, Lewis & Co. (Glass Lewis) — updated each of their respective guidelines they’ll follow in making voting recommendations for shareholder meetings this upcoming proxy season. This article includes some of the highlights.
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News for Nonprofits – What potential board members should consider …
April / May 2015
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 420
Abstract: This issue’s “News for Nonprofits” passes on what Stanford University’s Center for Social Innovation has isolated as tangible, and intangible, reasons why certain board members matched with certain nonprofits perform especially well — ideas that organizations can keep in mind when recruiting members. The feature also reports on a video-game marathon that recently raised over $1.5 million for a charity it partnered with.