April / May
Showing 337–352 of 482 results
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Use umbrella insurance to protect your family and assets
April / May 2012
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 801
Abstract: Homeowners or auto insurance policies are a good insurance foundation, but they may not be enough for the average family. Many folks, and especially those who’ve accumulated any level of assets, will find it prudent to add an excess liability policy, sometimes referred to as an “umbrella” policy, to their insurance coverage. This article explains what an umbrella policy is, what is and isn’t covered, how much coverage might be necessary, and what to expect in terms of cost.
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Practical Perspectives: Key financial issues for you and your family — Wary couple considers long-term disability policy
April / May 2012
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 530
Abstract: This issue’s “Practical Perspectives” discusses the case of Terry and Marissa, who were thinking about how they’d cope financially if one of them were disabled for a long period. Their advisor agreed with them that it’s a good idea for anyone whose biggest asset is their ability to earn income to consider long-term disability coverage, but noted that the biggest hurdle for Terry and Marissa would be cost. He suggested how they might lessen the cost and explained what to look for in a policy.
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Moneylines: News briefs for businesses
April / May 2012
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 346
Abstract: In this issue, “Moneylines” explains why, ironically, an excess of cash is considered a major business threat in 2012. It also notes that the IRS has reported that a remarkably low number of companies have claimed the Small Business Health Care Tax Credit, and that, for businesses, tablets are making noticeable inroads into the PC market.
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Abide by the fundamentals of retirement planning
April / May 2012
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 743
Abstract: The bumpy economy and volatile markets haven’t made saving for retirement any easier. But, it’s still important to keep saving for one’s golden years. And when doing so, everyone needs to abide by certain fundamentals. This article explains the importance of contributing to a retirement plan and having a cash reserve in order to avoid the drawbacks of withdrawing cash too early. It also notes that it’s important to monitor the plan to see that its allocation percentages remain in harmony with one’s current risk tolerance and financial objectives.
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Working capital management — Simple math, complex implications
April / May 2012
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 1158
Abstract: Without a robust flow of dollars, even profitability itself may not keep a company in good standing. But many factors play into this essential goal, and one of them is working capital management. This article explains what it is and describes its components. It then looks at three common areas that most affect working capital — receivables, inventory and payables — and explains why working capital management should be part of a business’s overall strategic planning. A sidebar shows why having a surplus of cash is not effective working capital management, but actually a sign of operational inefficiency.
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Recent accounting developments affecting public companies
April / May 2012
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 404
Abstract: Keeping up with changing accounting standards is critical to every public company’s well-being. This article summarizes two recent developments: 1) the SEC’s “condorsement” (convergence and endorsement) alternative to requiring U.S. companies to adopt International Financial Reporting Standards (IFRS); and 2) recent FASB/IASB progress on developing uniform revenue recognition standards.
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Better safe than sorry — SEC provides guidance on cybersecurity risks
April / May 2012
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 539
Abstract: The SEC’s Division of Corporation Finance recently issued guidance on the obligations of public companies to disclose cybersecurity risks and “cyber incidents.” This article discusses several disclosure obligations — including risk factors, financial statement disclosures and disclosure controls and procedures — that may require a discussion of cybersecurity in SEC filings.
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Carve-out transactions — Approaching due diligence with a scalpel
April / May 2012
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 712
Abstract: In a carve-out, a company sells a subsidiary, division, facility, product line or other portion of its business. These transactions appeal to buyers seeking valuable businesses at bargain prices, as well as to sellers looking to shed noncore business units. But to be successful they require intense due diligence. This article examines the special considerations involved, from financial information to human resources to technology and intellectual property issues.
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Restricted stock vs. RSUs: The critical difference
April / May 2012
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 1132
Abstract: At one time, stock options were the incentive of choice for public companies. Options remain an effective way to motivate and retain executives, but during the last several years other tools — including restricted stock and restricted stock units (RSUs) — have gained in popularity. This article describes the different tax advantages that each tool offers and the particular administrative advantages of RSUs. A sidebar notes that RSUs enable companies and employees to defer taxes by delaying delivery of shares after the RSUs vest — providing the deferral is timely.
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COMPLIANCE ALERT
April / May 2012
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 87
Abstract: A brief list of key tax reporting deadlines for April and May.
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Take the right steps to terminate your 401(k) plan
April / May 2012
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 315
Abstract: If an employer decides to terminate its 401(k) plan, it must do so properly. If not, it could find itself facing steep consequences or even being sued by the Department of Labor. This brief article discusses the steps necessary to terminate a 401(k) plan.
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Erroneous pension benefit estimate doesn’t support ERISA estoppel claim
April / May 2012
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 598
Abstract: A federal court of appeals has affirmed that an erroneous estimate of a participant’s pension benefits couldn’t support an Employee Retirement Income Security Act (ERISA) estoppel claim against the pension plan. This article examines why this was good news for the plan, but notes the importance of providing accurate information to retirement plan participants.
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What investment advice can you give? — Final rule on 401(k) investment advice now in effect
April / May 2012
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 815
Abstract: The Department of Labor (DOL) issued a final rule clarifying how investment advisors working with plan sponsors can provide investment advice to retirement plan participants in a way that protects both the participant and the investment advisor. The final rule affects sponsors, fiduciaries, participants and beneficiaries of participant-directed individual account plans, as well as providers of investment and investment-advice-related services to such plans. This article looks at the final rule and what plan sponsors need to do to comply with it.
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DOL releases electronic disclosure enforcement guidance
April / May 2012
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 871
Abstract: Last fall, the Department of Labor (DOL) released an interim enforcement policy regarding the use of electronic media to satisfy the disclosure requirements for participant-directed individual account plans. The guidance requires plan administrators to disclose to plan participants and beneficiaries both planwide and individual fees and expenses that the plan may charge against plan accounts. This article reviews the guidance.
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Interim reports have pluses, minuses – and limitations
April / May 2012
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 611
Abstract: Businesses generally release annual financial statements to let interested parties, including lenders, evaluate their financial health. But proactive lenders should want more than one “snapshot” per year of their borrowers’ financial well-being. This article looks at how interim financial reports can be invaluable in revealing changes in the borrowers’ stability, but also shows that these reports have certain drawbacks and limitations.
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Back to Basics — What if …?
April / May 2012
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 457
Abstract: Financial statements show how a company has performed in the past. But historic data doesn’t necessarily predict future performance, especially in an uncertain, volatile market. Projections and forecasts better gauge default risk, but this article shows how lenders can take the process one step further through scenario and sensitivity analyses.