August / September

Showing 65–80 of 417 results

  • Trust in a trust to keep assets secure

    August / September 2018
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 651

    Abstract: Whether the economic climate is stable or volatile, one thing never changes: the need to protect assets from risk. That risk may occur as a result of factors entirely outside of owner control, such as the stock market or the behavior of heirs and creditors. This article points out that it’s wise to consider taking steps to mitigate the potential peril, including setting up a trust. The article explains that a trust can be a great way to protect assets. But to ensure the funds are unavailable to satisfy claims against the owner, the trust must become the owner of the assets and be irrevocable.

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  • New TCJA tax break may benefit your small business pass-through

    August / September 2018
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 867

    Abstract: A small business that operates as a pass-through entity may benefit from significant tax savings under the Tax Cuts and Jobs Act (TCJA). This article details the qualified business income (QBI) deduction and explains its limits. It also points out that, as with any new legislation that is this massive, it will take time for all the consequences to be fully understood, and that the IRS will likely issue regulations and guidance, such as reporting requirements and the allocation of items and wages. A sidebar offers an example that illustrates how to calculate the QBI deduction.

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  • COMPLIANCE ALERT

    August / September 2018
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 87

    Abstract: This feature lists a few key tax reporting deadlines for September.

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  • Do you know what to do with an SOC report?

    August / September 2018
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 402

    Abstract: Service organization control (SOC) reports come in several varieties. They generally pertain to service organizations, like retirement plan recordkeepers or third party administrators (TPAs). The American Institute of Certified Public Accountants (AICPA) determines the scope of each SOC report. This short article reviews the types of SOCs and the reason for their use.

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  • New rules affect disability benefit claim denials in retirement plans

    August / September 2018
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 447

    Abstract: Retirement plans (or other ERISA-regulated benefits, including nonqualified “top hat” plans) containing a disability benefit are affected by the new DOL rules that took effect in April 2018. The new regulations, in the works since 2015, pertain to disability claims and the processes governing appeals of a denial of disability benefits. This article reminds sponsors of 401(k) plans and defined benefit pension plans with disability benefits that they have until the end of this year to amend their plans to reflect the new rules.

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  • Keep your eye on the ball – Plan forfeitures must match plan document

    August / September 2018
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 804

    Abstract: It’s a routine matter for employees to forfeit retirement plan benefits. Even so, plan sponsors can’t afford to become blasé about it; ERISA demands more than an “easy come, easy go” attitude about the matter. This article reviews how plans can forfeit benefits and when benefits are forfeited. A short sidebar covers what plans can do with forfeited funds.

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  • Charging plan expenses to participants correctly

    August / September 2018
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 852

    Abstract: Shaving a few basis points off plan participants’ annual returns on their retirement plan accounts can put a significant dent in their asset accumulations by the time they’re ready to retire. For that reason, the question of which plan expenses are charged to participants, and which must be borne by the plan sponsor, is a critical issue to resolve correctly. Improperly allocating expenses to participants could be a serious fiduciary breach. This article summarizes the difference between administrative and settlor functions and which can be charged as plan expenses.

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  • 4 hidden costs entrepreneurs omit from their forecasts

    August / September 2018
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 439

    Abstract: When entrepreneurs prepare financial forecasts for their business plans, they sometimes overlook costs that might have the potential to derail their business. That’s particularly problematic if a bank relies on a forecast during the initial underwriting process or on an ongoing basis to justify increases in a start-up borrower’s debt. This article suggests four costs entrepreneurs tend to leave out or miscalculate.

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  • Head off concentration risk at the pass

    August / September 2018
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 635

    Abstract: Concentration risk is a financial risk that comes into play when a borrower relies too heavily on one, or one set of, suppliers or customers — making the business vulnerable if those “key” suppliers or customers fail. Lenders need to identify these risks and help borrowers find ways to minimize the negative effects the risks might have on business performance. This article explains several types of risks and how to assess them. The article points out that a lender may need to adjust interest rates or take other measures to offset the risk, or even deny the loan until remedial measures are taken.

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  • Being there – Site visits can take you beyond the numbers

    August / September 2018
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 654

    Abstract: Financial statements, strategic plans and other financial documents provide essential information about the health and prospects of borrowers’ businesses, but to really understand a company’s operations, a lender needs to see what’s happening first-hand. This article shows how site visits can provide essential information about borrowers and help lenders detect problems before distress symptoms appear on their customers’ year-end financial statements.

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  • What to consider when lending to a franchisee

    August / September 2018
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 747

    Abstract: Some franchisors offer financing, but first-time franchisees often find themselves in need of traditional bank loans. And it’s not just new franchisees that need access to capital. Established ones frequently need funds to purchase new equipment, remodel their locations and meet short-term cash crunches. This article explains how to evaluate these types of loan applications. A sidebar discusses the importance of establishing a relationship with the franchisor to increase the bank’s exposure to franchise-related lending.

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  • SEC rules charitable contribution violated FCPA

    August / September 2017
    Newsletter: Public Company Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 412

    Abstract: The Securities and Exchange Commission (SEC) and Department of Justice have warned companies about potential Foreign Corrupt Practices Act (FCPA) liability associated with charitable giving. This brief article reviews the FCPA and summarizes the SEC’s first-ever FCPA enforcement action based solely on a one-time charitable donation.

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  • Are you monitoring your SEC filing status?

    August / September 2017
    Newsletter: Public Company Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 540

    Abstract: As public companies grow, they may move from one filing status or issuer category to another, which can trigger accelerated filing requirements, additional disclosures and an audit of internal controls over financial reporting. It’s critical, therefore, for companies to be prepared to meet these new obligations when they arise. This article discusses the four SEC filing categories and the ramifications of moving from one category to another.

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  • 5 tips for successful CEO succession

    August / September 2017
    Newsletter: Public Company Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 757

    Abstract: CEO succession is a fact of corporate life. The Corporate Governance Research Initiative (CGRI) at the Stanford Graduate School of Business reports that global CEO turnover ranges from 9% to 14% per year. But even though all CEOs eventually leave office, few organizations are well prepared to replace them. This article provides five tips for a successful transition.

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  • Electing directors with consequences – Methods for board of directors elections matter

    August / September 2017
    Newsletter: Public Company Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 899

    Abstract: The system a company uses to elect directors can significantly affect whether the board is truly responsive to the shareholders it represents. Recently, the Council of Institutional Investors (CII) reviewed the various voting methods and concluded that the only approach with “teeth” is “consequential majority voting.” This article summarizes the CII findings and includes a sidebar on the use of professional board members.

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  • News for Nonprofits – PayPal faces lawsuit over diverted donations

    August / September 2017
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 406

    Abstract: This issue’s “News for Nonprofits” reports on a lawsuit against PayPal over diverted donations, a report that sheds light on state charity regulators, and new stats showing a drop in peer-to-peer fundraising. Results of a study on talent management priorities also are highlighted.

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