April / May
Showing 257–272 of 482 results
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Making your cross-border M&A work
April / May 2014
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 627
Abstract: International companies can offer great growth opportunities for U.S. businesses seeking buyers. However, foreign buyers aren’t always familiar with U.S. regulations and legal obligations. So the domestic company may have to act as the buyer’s translator, helping navigate the intricacies of the cross-border deal process. This article explains how increased interest from China and other countries can be beneficial, but points out some of the legal, tax and cultural issues that should be addressed during the M&A process.
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MAC to the rescue? When buyers should claim a material adverse change
April / May 2014
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 605
Abstract: A lot can happen on the way to an M&A closing, including dramatically weakened performance, undisclosed issues, or other negative events at the target company. A material adverse change (MAC) clause can, in some circumstances, help buyers escape a bad deal. However, it can also lead to litigation and financial consequences. This article discusses the kinds of adverse events a MAC clause can cover.
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M&A deal structure: Basics for buyers and sellers
April / May 2014
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 918
Abstract: Every M&A deal is unique, but they all involve one or a combination of three basic structures: stock purchase, asset sale or merger of companies. Making the wrong choice could lead to negotiation difficulties and tax disadvantages and could even prevent a deal from closing. This article explains the basics of each type of structure and the pros and cons for both buyers and sellers. A sidebar focuses on each structure’s tax advantages and disadvantages.
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Estate Planning Pitfall – Your documents are hard to find
April / May 2014
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 302
Abstract: No matter how much time is invested in designing an estate plan, one’s efforts will be for naught if his or her family can’t find essential documents in case of death or incapacitation. This article offers several tips for ensuring that critical documents — such as wills and trusts and financial and health care documents — are readily accessible when needed.
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A family bank professionalizes intrafamily lending
April / May 2014
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 394
Abstract: Too often, people lend money to family members with little planning and regard for potential unintended consequences. But a “family bank” can enhance the benefits of intrafamily loans, while minimizing the risks. A family bank is a family-owned, family-funded entity that “professionalizes” family lending activities, often with the help of outside advisors. This article explains how it works.
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ABCs of HSAs – Learn how an HSA can benefit your estate plan
April / May 2014
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 647
Abstract: One health care arrangement that has been soaring in popularity in recent years has been the pairing of a high-deductible health plan (HDHP) with a Health Savings Account (HSA). The good news is that not only is an HSA a viable option to reduce health care costs, but it also can be beneficial to an estate plan because HSA funds grow on a tax-deferred basis. However, as this article explains, it’s important to carefully consider an HSA’s beneficiary designation.
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Boosting your estate planning power – How to “supercharge” a credit shelter trust
April / May 2014
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 1182
Abstract: While high estate tax exemption amounts combined with portability of exemptions between spouses has reduced the effectiveness of credit shelter trusts in some cases, they continue to offer significant benefits, particularly for high-net-worth taxpayers. This article discusses how a credit shelter trust works and how a new kind of trust can “supercharge” it. But, as a sidebar explains, it’s necessary to avoid running afoul of the reciprocal trust doctrine in the process.
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Back to Basics – FAQs about the Red Flags Rule
April / May 2014
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 434
Abstract: Nine million Americans will have their identities stolen this year, according to the Federal Trade Commission (FTC). But the FTC’s Red Flags Rule aims to reduce the risk of identity theft. Some commercial lenders mistakenly presume the rule doesn’t apply unless they make personal loans. But it actually does apply to many small business lenders — and their business borrowers. This article answers a few FAQs about the rule, including who’s required to follow it and how to comply.
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Balance sheets tell only part of the story
April / May 2014
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 627
Abstract: A balance sheet presents the company’s financial position at a given moment in time. But the amounts shown on the balance sheet often don’t reflect current market values — and many valuable items are even omitted. This article discusses what a borrower’s balance sheet isn’t telling, as well as some diligence procedures that financial advisors use to evaluate potential risks and return.
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What kind of financial statements should a borrower provide? Levels of assurance: Compilations, reviews and audits
April / May 2014
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 642
Abstract: Financial statements help lenders evaluate an organization’s performance and determine its ability to repay debt. But all financial statements aren’t subject to equal levels of analytical procedures, inquiry or testing by an outside accounting professional. In order of increasing level of rigor, CPAs offer three types of financial statements: compilations, reviews and audits. This article discusses what each can and can’t do and which one is appropriate for a given type of borrower.
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Small businesses, big concerns
April / May 2014
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 863
Abstract: Last year, the National Federation of Independent Business (NFIB) identified the top five concerns of borrowers, including health care and energy costs and uncertainty over economic conditions. What differentiates strong borrowers from questionable ones is that they acknowledge key risks and take steps to prevent or mitigate their adverse effects. This article describes some of those steps, while a sidebar notes that the survey’s next five concerns are tax-related.
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COMPLIANCE ALERT – Upcoming compliance deadlines:
April / May 2014
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 48
Abstract: This article lists a few key tax reporting deadlines for April and May.
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Interest rates must be more than interesting – Make sure your plan loan interest rate is reasonable
April / May 2014
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 338
Abstract: Plan loans are governed by many IRS and Department of Labor (DOL) rules and regulations. Even though they’re an optional plan feature, if you choose to offer plan loans to your participants, your plan document must comply with the current laws, including the interest rate charged on these loans. Some plan documents stipulate an interest rate, while others don’t. This short article discusses the rules pertaining to plan loan interest rates.
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How to fix a SIMPLE mistake
April / May 2014
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 457
Abstract: Savings Incentive Match Plans for Employees (SIMPLE) IRAs offer small employers and their employees a simplified way to save for retirement. Generally, these plans allow employers and employees to contribute to traditional IRAs set up for employees. However, most plan sponsors will tell you that operating SIMPLE IRAs isn’t always simple. With the ever-changing retirement plan laws, mistakes can occur. This article describes the common mistakes and the steps plans can take to correct them.
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Will your employees have enough to retire? U.S. investor confidence may not reflect needs
April / May 2014
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 723
Abstract: A 2013 Natixis Global Asset Management survey confirms that American investors are confident about their financial prospects. However, they may be underestimating their retirement income needs. What can plan sponsors do to help their employees? This article takes a look at the survey numbers and reviews some action steps for helping employees determine their needs.
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Small vs. large plan annual report filing – Get ready to file Form 5500
April / May 2014
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 897
Abstract: Generally, all qualified retirement plans subject to ERISA must file an annual report summarizing the plan’s investments and overall financial condition. The plan administrator satisfies this requirement by filing IRS Form 5500. But which version of Form 5500 — including its many schedules — to file depends on the plan’s size. This article reviews the rules of how to count participants to determine which forms to file and summarizes the forms and their many schedules.