April / May
Showing 129–144 of 482 results
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DOL increases scrutiny of defined benefit plans
April / May 2018
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 421
Abstract: Defined benefit plan sponsors might be facing tighter scrutiny from the U.S. Department of Labor (DOL). Last year the DOL’s Employee Benefits Security Administration ramped up pension audit operations in its Philadelphia office, and later decided to do so elsewhere, the agency announced at an ERISA Advisory Council meeting. This short article highlights what the DOL is focusing on in their audits.
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Interpretation or statutory violation? Why it matters when deciding remedies
April / May 2018
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 531
Abstract: Do ERISA plan participants who believe a plan has treated them unjustly have to exhaust their administrative remedies before filing an action in court? Last year, the U.S. Sixth Circuit Court of Appeals joined all but two other circuits in finding that plan participants don’t have to do so. This article examines the split between the circuits and the Sixth Circuit’s conclusion. Hitchcock, et al. v. Cumberland Univ., et al., No. 16-5942 (6th Cir. 2017).
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Cash balance plans growing at a double-digit clip
April / May 2018
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 740
Abstract: The hybrid pension design known as the cash balance plan is on a roll. An analysis of the most recent IRS Form 5500 filings available reveals a 17% jump in the number of cash balance plans in 2015, while 401(k) plan formation growth was a meager 3%. This article examines which businesses may be interested in this type of plan.
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Tax Cuts and Jobs Act gives ― and takes away
April / May 2018
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 873
Abstract: While early drafts of the Tax Cuts and Jobs Act (TCJA) proposed significant changes to qualified retirement plans, the version that passed has minimal impact on them. However, the TCJA did make some notable adjustments to the tax treatment of other types of employee compensation and benefits, for both employers and employees. Here’s a closer look at how corporate compensation and family and medical leave tax incentives are affected. A short sidebar discusses the TCJA’s impact on employee achievement awards, moving expenses and transportation fringe benefits.
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Recent IRS regulations simplify Roth IRA rollovers
April / May 2017
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 417
Abstract: Roth IRAs are a popular choice for many individuals wanting to enjoy tax-free growth and distributions of their retirement savings. And thanks to final regulations recently released by the IRS, it’s now easier and more efficient to transfer after-tax funds from designated Roth accounts to Roth IRAs or other designated Roth accounts. This article highlights how Roth account distributions were previously taxed and what eliminating the separate distribution rule means for individuals.
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The benefits of donating appreciated stock
April / May 2017
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 567
Abstract: Making charitable donations is a high priority for many individuals and families. Doing so enables them to financially support charitable organizations and causes they believe in and may lower their income taxes. This article discusses the benefits of donating publicly traded stocks or securities.
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Do you know the secret to a strong cash flow?
April / May 2017
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 705
Abstract: Effectively managing cash inflows and outflows doesn’t happen without strong intent and conscious planning. This article looks at the most important considerations for creating and maintaining strong cash flow, including the sales and disbursements cycles, and accounting and financial statement considerations.
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Net operating losses – Losing money might have a silver lining
April / May 2017
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 763
Abstract: If a business’s tax-deductible expenses exceed its taxable income in a given year, this results in a net operating loss (NOL). While no business wants to lose money, with proper planning the company might be able to use NOLs to reduce its tax liability. This article discusses the complex rules — and simple concept — behind this tax strategy, as well as the decision to carry NOLs back or forward. A sidebar offers examples of how NOLs can save taxes.
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What you need to know (and disclose) about accounting changes ahead
April / May 2017
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 421
Abstract: In the coming years, public companies will be required to adopt several major Accounting Standards Updates (ASUs). Under SEC Staff Accounting Bulletin (SAB) No. 74 (codified in SAB Topic 11-M), companies must disclose the impact that recently issued ASUs will have on their financial statements when adopted in a future period. This short article looks at the new standards and the appropriate disclosures.
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Are public company enforcement actions on the rise?
April / May 2017
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 720
Abstract: During fiscal year 2016, the SEC filed 868 enforcement actions — a new single-year high — resulting in more than $4 billion in disgorgement and penalties. The SEC attributes the increase in enforcement activity in part to its reliance on new data analytics to uncover fraud. This article reviews the numbers, the effect of administrative proceedings and the use of concurrent settlements.
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Raising capital: Alternatives for public companies
April / May 2017
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 529
Abstract: After an initial public offering, a company gains the ability to tap the public markets for additional capital. But sometimes a company’s access to public capital is limited by unfavorable market conditions or other factors. Under those circumstances, companies may need to consider alternative strategies. This article discusses two options: private investment in public equity transactions and at-the-market offerings.
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IRS vs. corporate inversions – Final regulations target related-party debt
April / May 2017
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 863
Abstract: In October 2016, the IRS issued the final and temporary Section 385 regulations providing for the recharacterization of certain corporate debt as equity for federal tax purposes. Although the regulations remain controversial — and could change under the new presidential administration — they significantly narrow the scope of earlier proposed regulations. This article examines both the proposed and final regulations. A sidebar discusses how earnings stripping saves taxes.
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News for Nonprofits – Female execs still earn less than males
April / May 2017
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 428
Abstract: This issue’s “News for Nonprofits” reports on study findings that female executives at nonprofits still earn less than their male counterparts and that smartphones are playing a revved-up role in working with refugees. The feature also highlights a report comparing “human services” organizations’ fundraising with other charities’ and how technology-related nonprofits are getting priced out of a key market.
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Pledge receivables: The accounting isn’t as simple as it might seem
April / May 2017
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 549
Abstract: It’s welcome news for a nonprofit when a donor promises to make a contribution at a later date. But such pledges can come with complicated accounting issues, including the proper treatment of conditional pledges and the potential requirement to discount a pledge’s value. This article addresses when the organization can recognize a pledge and when it should be discounted.
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In the beginning, there’s a vision – Early-stage nonprofits face pivotal first steps
April / May 2017
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 612
Abstract: Nonprofits often begin as an informal group of people who see a real need for a program or service and feel a personal mandate to help provide it. Their efforts usually start before they’ve even considered applying for tax-exempt status or mobilizing support from others. But the reality of organizational life eventually kicks in. This article covers some of the early concerns faced by new nonprofits, such as putting together a board of directors, hiring staff, recruiting volunteers and installing internal systems and controls.
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What are the ingredients for telecommuting success?
April / May 2017
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 839
Abstract: Like their for-profit counterparts, nonprofits are increasingly allowing employees to telecommute. Done right, work-at-home arrangements, either full time or on an occasional basis, can pay off for both employers and employees. But the organization will need to be proactive to avoid some potential pitfalls. This article discusses some of the characteristics of successful telecommuting, including having a good policy in place and communicating well with remote employees. A sidebar looks at how to select the right people and positions for telecommuting.