August / September

Showing 97–112 of 417 results

  • Secret to success: Fostering innovation

    August / September 2017
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 654

    Abstract: One way to ensure a company’s sustained profitability and growth is to make innovation a priority. In an April 2017 survey, two-thirds of those business owners who experimented with new business practices to provide their customers with additional goods or services say they’re doing well. This article discusses how business owners can encourage innovation, including holding brainstorming sessions and working across departments. The article notes that these practices and others can ensure companies remain flexible and responsive to changing conditions and market demands.

    Read More

  • Nightmare scenario – Are you liable for fraudulent credit card debt?

    August / September 2017
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 696

    Abstract: Taking a few simple steps can help cut the risk that credit cards will be used without permission or the owner’s knowledge — and can lessen the likelihood that they’ll be liable for any charges unauthorized users make. This article explains the policies that guide credit and debit card agreements, and how individuals can reduce the risk that they’ll become victims of fraud.

    Read More

  • Apply the research tax credit against payroll tax

    August / September 2017
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 844

    Abstract: The rules have changed regarding the ability of small businesses that engage in research and development (R&D) to use the research tax credit. The change stems from the Protecting Americans from Tax Hikes (PATH) Act, which was enacted in 2015. This article discusses how eligible businesses can take advantage of this valuable credit, according to the IRS guidance (Notice 2017-23). A sidebar shows what businesses must do to claim the research and development credit.

    Read More

  • COMPLIANCE ALERT

    August / September 2017
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 65

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

    Read More

  • Consider your options with nonvested participant forfeitures

    August / September 2017
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 332

    Abstract: Employee benefit plans provide a combination of vested and nonvested assets. When employees leave a company before their matching 401(k) contributions have vested, they forfeit those amounts. This brief article reviews the options available to plan sponsors when dealing with these assets.

    Read More

  • Active vs. passive investment funds: Should you let participants decide?

    August / September 2017
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 597

    Abstract: According to a report from Casey Quirk by Deloitte and McLagan, 72% of money invested into funds went into passive funds in 2015. While some may see this as a strong case for passive investing, the issue for plan sponsors isn’t clear-cut. This article summarizes recent data on the trend and whether passive or active funds are right for participants.

    Read More

  • Making age a factor in choosing QDIA options

    August / September 2017
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 783

    Abstract: Target date funds (TDFs), the most popular 401(k) qualified default investment alternative, were designed to meet the investment needs of typical plan participants, no matter what their age. The theory is that employees can essentially “set it and forget it,” as TDF portfolios are automatically adjusted from aggressive to more conservative as employees approach and proceed through retirement. That theory, however, has been challenged by research pointing to participants’ failure to use TDFs as intended. This article examines why this is, and what employee benefit plans can do about it.

    Read More

  • Voluntary Correction Program – How to correct 401(k) plan loan “failures”

    August / September 2017
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 869

    Abstract: “To err is human; to forgive is divine,” as the familiar saying goes. But the IRS will forgive errors involving 401(k) plan loans only when retirement plans use the Voluntary Correction Program (VCP). One of the biggest areas that trip up plan sponsors is plan loans. This article summarizes the three primary “failures” involving plan loans that require an IRS remedy: loan defaults, loans exceeding prescribed limits, and loan terms that exceed repayment limits. A brief sidebar reviews the accounting implications of loan defaults.

    Read More

  • Small business corruption: Know the warning signs

    August / September 2017
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 474

    Abstract: In 2016, the Association of Certified Fraud Examiners reported that it takes 18 months for companies to uncover fraud schemes — and corruption in particular (for example, conflicts of interest or bribery) produces a median loss of $200,000. Left undetected, corruption has the potential to threaten a company’s ability to continue as a going concern. This article lists some warning signs lenders need to be aware of to help borrowers prevent corruption and fraud.

    Read More

  • Great ideas aren’t enough – Help borrowers grow with big business strategies

    August / September 2017
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 670

    Abstract: A small business based on a great concept still needs a long-term strategic plan to succeed. Lenders can increase the stability of their lending portfolios and improve their long-term lending relationships by guiding borrowers toward more disciplined, professional business practices. This article discusses some best practices small businesses can learn from big business, including techniques for building value and ways to generate formal plans.

    Read More

  • Financial metrics at your fingertips – Using dashboard reports to keep your loans on track

    August / September 2017
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 564

    Abstract: When a company is floundering or in between reporting periods, it’s helpful for lenders to have access to a quick report that simplifies financial information into an easy-to-read summary. This article explains that a dashboard report provides the essentials to help lenders take the necessary steps to shore up or salvage a loan. In addition to describing what information dashboard reports typically contain, the article notes that nothing can replace yearly full and comprehensive financial statements from borrowers.

    Read More

  • How to compete with alternative online lenders

    August / September 2017
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 854

    Abstract: Technology and willingness to use innovative techniques in the underwriting process have allowed online lenders to grab a small but growing percentage of the market for loans to small and medium-size entities (SMEs). Yet traditional banks have several advantages over online lenders. This article offers some guidance to help traditional lenders compete in a virtual marketplace, suggesting that lenders should, among other things, use data to develop predictive models and consider digitizing their application process. A sidebar lists some reasons borrowers are attracted to online lenders.

    Read More

  • Practical Perspectives: Key financial issues for you and your family – Parents of college-bound son look ahead to tax time

    August / September 2016
    Newsletter: Trendlines

    Price: $225.00, Subscriber Price: $157.50

    Word count: 455

    Abstract: This issue’s “Practical Perspectives” introduces Allison and Jerry, whose oldest child is heading off to college in the fall. The couple wanted to get some specifics on how his college costs might affect their tax bill, so they paid their CPA a visit. She explained how recent tax legislation positively affected two notable education-related breaks: the American Opportunity credit and the above-the-line deduction for qualified tuition and related expenses.

    Read More

  • Moneylines: News briefs for businesses

    August / September 2016
    Newsletter: Trendlines

    Price: $225.00, Subscriber Price: $157.50

    Word count: 269

    Abstract: This issue’s “Moneylines” presents three timely items for business owners: 1) a notification that new accounting rules are on the way for companies that follow U.S. GAAP, 2) survey results showing that employee expense reporting fraud is substantially impacting many employers, and 3) indications that businesses operating internationally are expecting healthy profits from their overseas activities.

    Read More

  • Investors, start planning now for the NIIT

    August / September 2016
    Newsletter: Trendlines

    Price: $225.00, Subscriber Price: $157.50

    Word count: 674

    Abstract: For investors, now’s the perfect time to start projecting their respective incomes for the rest of the year. Why? In a word, taxes — namely, the net investment income tax (NIIT). This article explores the rules of the NIIT and offers strategies for coping with its impact.

    Read More

  • Buying in to the right buy-sell agreement – Understand the tax consequences before you sign off

    August / September 2016
    Newsletter: Trendlines

    Price: $225.00, Subscriber Price: $157.50

    Word count: 1076

    Abstract: Buy-sell agreements are binding contracts that determine how (and at what price) ownership shares of a business will change hands should an owner depart for any reason. This article describes the purpose of a buy-sell, explains how they’re typically funded and explores a particular tax risk for C corporations. A sidebar warns of the dangers of using boilerplate valuation formulas for a buy-sell agreement.

    Read More