August / September
Showing 337–352 of 469 results
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COMPLIANCE ALERT
August / September 2012
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 66
Abstract: A brief list of key tax reporting deadlines for September and October.
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Timing is key in miscalculation-of-benefits lawsuits
August / September 2012
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 403
Abstract: The statute of limitations defines the time after which a plaintiff can no longer file a lawsuit against a defendant. If a qualified retirement plan denies benefits to a participant, when does a claim for benefits "accrue" to trigger the running of the statute of limitations? A recent court case examines this issue. Citation: Novella v. Westchester County, 661 F.3d 128 (2nd Cir. 2011); Wise v. Verizon Communications, Inc., 600 F.3d 1180 (9th Cir. 2010); Young v. Verizon’s Bell Atlantic Cash Balance Plan, 667 F.Supp.2d 850 (N.D. Ill. 2009); Miller v. Fortis Benefits Insurance Co., 475 F.3d 516 (3d Cir. 2007).
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When to pay plan benefits to an alternate payee — A qualified domestic relations order primer
August / September 2012
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 638
Abstract: A qualified domestic relations order (QDRO) is a domestic relations order in which an alternate payee receives all or a portion of the benefits payable to a participant under a retirement plan. To be a QDRO, however, certain requirements must be met. This article summarizes the basics of a QDRO.
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Are you sending the required notices to participants?
August / September 2012
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 799
Abstract: Numerous laws and regulations require plan sponsors to provide retirement plan participants notice of various plan documents or occurrences. Even though each plan is different, this article identifies some general plan-related notices and specific notices for defined contribution (DC) and defined benefit (DB) plans.
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Now is the time — Questions to ask when reviewing service providers
August / September 2012
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 798
Abstract: Most retirement plan sponsors think about converting to new providers starting with the new plan year. For calendar year plans, the new plan year begins on Jan. 1. To be ready for that date, now is the time to examine service providers and decide whether to make a change. This article offers some guidelines regarding what to look for.
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Back to Basics — Family ties might belie good judgment
August / September 2012
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 497
Abstract: Lenders often develop their closest relationships with family businesses. But, as they get to know a company’s family members, they may unearth questionable business practices that jeopardize debt service, especially as the company transitions to second-generation ownership. As this article explains, having family members on the payroll is just one example of a related-party transaction. Other areas to watch for are variable interest entities, commonly owned suppliers and customers, quasi-business expenses, and related-party loans.
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Being on the lookout for fraud
August / September 2012
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 729
Abstract: What causes fraud to ignite in a company? And what should a lender know about conditions that make fraud possible — and even likely — to happen? This article discusses the “fraud triangle” that triggers occupational fraud and offers tips for preventing it among employees and executives alike.
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Bad debts, bad to the bone — Assessing the allowance for doubtful accounts
August / September 2012
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 712
Abstract: Borrowers frequently pledge accounts receivable as collateral. But what’s on the balance sheet might not be what the borrower collects — even if the business sets aside an allowance for doubtful accounts. These allowances are subjective and can be difficult to audit, especially in uncertain economic times. This article discusses the direct write-off and allowance methods for assessing an allowance for doubtful accounts, along with the likelihood of collectibility for aging receivables.
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Know thy borrower’s industry
August / September 2012
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 780
Abstract: Prudent lenders take the time to genuinely understand each customer’s industry. This article offers some steps that lenders may find useful when approached by a borrower in an industry with which they’re unfamiliar. It shows how to define the industry and determine where it’s headed, and what to look for among suppliers, vendors and customers. A sidebar explains how to conduct an industry analysis.
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FASB’s goodwill proposal is good news for many companies
August / September 2011
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 311
Abstract: Recently, the Financial Accounting Standards Board published a proposed Accounting Standards Update (ASU) that would simplify goodwill impairment testing. The proposal would allow companies to use a qualitative approach to identifying potential impairment. This article lists several examples of qualitative factors that, according to the proposed ASU, should be examined.
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Simplifying your legal structure can reduce risk and costs
August / September 2011
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 595
Abstract: In the years leading up to 2008’s global financial crisis, many companies grew through mergers and acquisitions — ending up with highly complex structures consisting of dozens or even hundreds of legal entities. But the associated costs and risks can be high. This article discusses how a program of legal entity simplification can reduce costs and a variety of tax, accounting and auditing risks.
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IRS Schedule UTP – Eliminating uncertainty is the best strategy
August / September 2011
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 565
Abstract: Large companies are required to report any uncertain tax positions (UTPs) on their federal return, and many smaller companies soon will be, as well. This article discusses the reporting requirements of IRS Form 1120, Schedule UTP, along with strategies that companies with UTPs should consider to eliminate the uncertainty.
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Is the price right? Get your transfer pricing house in order
August / September 2011
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 1040
Abstract: In an increasingly global business environment, cross-border tax compliance is critical. It’s particularly important for companies to assess their transfer pricing programs. Transfer pricing issues can arise in public companies of all sizes and can even apply to domestic companies that do business in several states. This article explains how companies can ensure transfer price rule compliance as the IRS increases its scrutiny. A sidebar offers a specific example of transfer pricing in action.
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News for Nonprofits – Have you “tweeted” lately?
August / September 2011
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 409
Abstract: This issue’s “News for Nonprofits” explains how reluctant not-for-profits can break into social networking and looks at payroll reporting for deferred compensation payouts.
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Lease negotiations – Is it time for a new home base?
August / September 2011
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 548
Abstract: With the economy still on the mend — and the commercial real estate market far from top form — it might be a good time for a nonprofit to look for a new building space to lease. Or it might want to renegotiate its current lease with a landlord who doesn’t want to risk the financial impact of a vacant space. This article discusses some of the costs of leasing a new space, and offers six important points to weigh before signing a lease.
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Avoiding donor fatigue
August / September 2011
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 531
Abstract: Year after year, not-for-profits contact the same people to solicit donations or sponsorships for a special event. But at some point, even the most benevolent souls experience donor fatigue and don’t want to be asked again. This article offers tips on how to stay engaged with a donor base while not having fundraising efforts erode hard-won relationships.