April / May

Showing 65–80 of 450 results

  • Getting up to speed – Now may be the time to purchase business vehicles

    April / May 2019
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 684

    Abstract: The Tax Cuts and Jobs Act (TCJA) more than tripled depreciation allowances for “luxury autos.” It also temporarily enhanced “bonus” depreciation for some business assets, boosting first-year depreciation deductions for passenger autos and allowing businesses to immediately deduct the full cost of heavier vehicles. This article suggests that, to reduce the costs of purchasing one or more vehicles for business purposes significantly, business owners may be able to take advantage of these enhanced tax breaks.

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  • How to prepare for the new lease accounting standard

    April / May 2019
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 886

    Abstract: The goal of the Accounting Standards Update Leases (Topic 842) — often referred to as ASC 842 — is “to increase transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet and disclosing key information about leasing arrangements,” according to the FASB. This article offers some steps companies can take to prepare to comply with the new standard. It notes that, while the work required to comply is significant, it will lead to a better understanding of the lease terms in effect — thus helping companies leverage economies of scale and more effectively negotiate future leases.

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  • COMPLIANCE ALERT

    April / May 2019
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 74

    Abstract: This feature lists a few key tax reporting deadlines for April and May.

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  • Take a close look at your plan expense categories

    April / May 2019
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 381

    Abstract: Keeping a sharp eye on your 401(k) plan’s expenses — a fundamental duty of fiduciaries — can require the use of a magnifying glass, at least metaphorically speaking. Take the case of what’s paid out of retirement plan investment funds, as opposed to paid directly by the plan or the company as the plan sponsor. Individual pieces can be measured in basis points (hundredths of one percent), but they add up. This article briefly explains some common contributors to a plan’s gross expense ratio and how even small distinctions can substantially affect participant investment returns over time.

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  • Have you outgrown the need for matching 401(k) contributions?

    April / May 2019
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 592

    Abstract: Administrating a retirement plan is an evolving process. For example, many plan sponsors provide matching contributions on participant 401(k) plan deferrals without realizing there’s an alternative: making substantial nonelective contributions instead of matching contributions. It’s not a strategy that will work for all employers, but this article explains that there is nothing to lose — and perhaps much to gain — by at least considering it.

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  • Fiduciary liability – First Circuit shifts burden of defending a fiduciary breach claim

    April / May 2019
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 701

    Abstract: A recent ruling could set the stage for a definitive U.S. Supreme Court opinion regarding retirement plan fiduciaries’ liability on the subject of monitoring plan expenses. The U.S. Court of Appeals for the First Circuit’s ruling in Brotherston v. Putnam Investments shifts a key aspect of the burden of proof of a fiduciary breach from the plaintiff employees to the plan sponsor defendant. This article reviews the case and the court’s decision. Brotherston v. Putnam Investments, No. 17-1711, October 15, 2018 (First Cir.)

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  • Proposed IRS regs liberalize rules for hardship withdrawals

    April / May 2019
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 949

    Abstract: How hard should a hardship be to justify a hardship withdrawal from a 401(k) plan? Proposed IRS regulations could, according to the agency itself, enable eligible plan participants “to access their money more quickly with a minimum of red tape.” This article provides a short summary of several key provisions of the detailed proposed regulations. A sidebar looks at different ways employers might respond to the changes.

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  • Under stress – How to stress test a borrower’s financials

    April / May 2019
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 393

    Abstract: Conducting a so-called “stress test” of a prospective borrower’s financial position and its ability to withstand a crisis can provide a window into its inner workings and leadership. This article suggests three steps for stress testing a borrower’s financial health. The article points out that stress tests can help a lender assess a potential borrower’s level of preparedness. Stress testing also can help the borrower identify and reinforce any vulnerable areas.

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  • Risk vs. reward: How should you assess new customers?

    April / May 2019
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 548

    Abstract: Lenders who branch out and pursue new lending opportunities need to “dial up” their due diligence procedures to ensure a prospective borrower is creditworthy. This article points out that these procedures include reviewing historical financial statements, conducting interviews, and benchmarking performance over time and against industry averages. It notes that lenders who do this analytical legwork may unearth hidden risks and liabilities.

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  • Key person risks – Help borrowers stay on course when turnover rocks the boat

    April / May 2019
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 630

    Abstract: One unexpected change that can have a ripple effect within a business is the resignation or departure of a top manager or key employee. It can be difficult to fill some staff members’ shoes, especially over the short term. This article presents some tips lenders can offer borrowers to help them plan for unexpected events and become more resilient in the face of change. Helping borrowers plan for, and adjust to, the loss of a key person will lead to a healthier bottom line for all involved.

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  • Lending to businesses that sell overseas

    April / May 2019
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 808

    Abstract: Most domestic companies sell primarily to customers based in the United States. But some generate significant revenue from overseas customers — and every foreign market presents a unique set of risks. This article explains that lenders who receive loan applications from companies with an international customer base will need to evaluate those companies differently than they would if the companies only operate domestically. The article notes that, though there are issues to be resolved, the rewards of lending to companies with a presence abroad may justify the risks. A sidebar offers tips for tapping into local professionals’ knowledge about a potential borrower.

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  • News for Nonprofits – Report digs into Millennials’ work for causes

    April / May 2018
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 425

    Abstract: This issue’s “News for Nonprofits” highlights the results of the Millennial Impact Report; new reports available at Charity Navigator; and a new dollar-amount record for Giving Tuesday.

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  • Pluses and minuses of paying your board

    April / May 2018
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 601

    Abstract: Some nonprofits today are considering compensating board members for their services, thinking they might be able to attract better qualified leaders. This article outlines the pros and cons of board payments, including factors to consider in making the decision and developing a compensation policy.

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  • Don’t let the “commerciality doctrine” trip you up

    April / May 2018
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 631

    Abstract: Realizing the danger of becoming overly dependent on donations to sustain operations, some not-for-profits have decided to look for other revenue sources, including opening their own businesses. But even business activities related to an organization’s exempt purpose can fall prey to the commerciality doctrine, resulting in the potential loss of one’s exempt status. This article explains the “commerciality doctrine” and discusses risks from unrelated business income.

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  • New tax law raises concerns

    April / May 2018
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 915

    Abstract: This article discusses certain provisions of the TCJA, including the calculation of UBTI, a new excise tax on “excess” executive compensation, reduced charitable giving incentives and the repeal of tax-exempt treatment of certain bond interest. A sidebar sums up proposed provisions that had generally caused concern for nonprofits but that didn’t make it into the Act.

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  • Helping women-owned businesses thrive

    April / May 2018
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 415

    Abstract: Unfortunately, some women-owned businesses still struggle to secure access to investment capital — or to secure it at loan terms as favorable as men-owned businesses are receiving. This article offers some advice for lenders on how they can add more female entrepreneurs to their loan portfolios. It suggests that understanding the unique financing challenges women-owned businesses may face is key — and can help lenders create profitable, long-term lending relationships that benefit both their banks and women-owned businesses.

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