February / March
Showing 129–144 of 486 results
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2017 vs. 2018 retirement plan limits
February / March 2018
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 114
Abstract: This chart contains updated retirement plan limits for 2018.
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Fiduciary rule’s tortured path to implementation – What this means for plan sponsors
February / March 2018
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 722
Abstract: Controversy, complicated legal wrangling and legislative maneuvering have been swirling around the Department of Labor’s “fiduciary rule” governing financial advice given to retirement plan participants. Delays, modifications, phased effective dates, and the involvement of the Securities and Exchange Commission have left confusion and headaches in their wake. This article briefly reviews what plan sponsors need to know.
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Tax cut law a mixed bag for retirement plan sponsors
February / March 2018
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 679
Abstract: Despite early indications that Congress was prepared to do much more, the Tax Cuts and Jobs Act (TCJA) that was passed in December largely left retirement plans unscathed, save for changes pertaining to plan loans and IRA conversions. This article reviews areas that are affected, as well as what could be ahead.
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Identity theft threat puts plan participants and sponsors at risk
February / March 2018
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 799
Abstract: News of commercial database hackings involving millions of people’s personal information seems commonplace. While many of these stories focus on bank and credit card accounts, many plan sponsors and participants don’t realize that 401(k) plan assets may be at risk — which can be a problem not only for participants, but sponsors as well. While no sponsor wants to see participants sustain financial hits, this article covers when, depending on how a cybertheft unfolds, sponsors could be left holding the bag. A sidebar offers tips for avoiding being a victim of fraud.
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Seize the opportunity – Lending to e-commerce companies
February / March 2018
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 405
Abstract: E-commerce companies that need capital for working capital and fixed asset purchases have historically turned to alternative online lenders. But online nontraditional lenders can saddle these companies with onerous terms and high interest rates. This article notes that, before adding e-commerce borrowers to their loan portfolios, traditional lenders need to recognize how their business models differ and adjust their underwriting processes accordingly.
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Due diligence matters
February / March 2018
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 582
Abstract: Thorough due diligence requires looking closely and deeply at all aspects of a company’s operations, from applicable economic and industry conditions to sources of collateral and business operations — and beyond. This article explains that strategies such as researching industry risks and devising a risk scorecard for each borrower can help lenders accurately evaluate borrowers’ financial status and minimize the risks of delayed payments and default.
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Don’t take receivables at face value
February / March 2018
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 633
Abstract: Borrowers often use accounts receivable as collateral for their loans. But it’s important to ensure that a borrower’s receivables are truly collectible amounts. This article suggests some warning signs that may indicate accounts receivable weaknesses — or even fraud. It points out that it’s a good idea for a lender to engage a professional with accounting expertise to support due diligence by performing financial statement audits and other procedures to verify the numbers.
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Mastermind groups: A lender’s secret weapon
February / March 2018
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 854
Abstract: A small business “mastermind group” brings together lenders, CPAs, entrepreneurs and executives from a variety of industries and companies in a supportive environment that encourages openly sharing information and best practices to promote accountability and business growth. This article offers some tips for creating a successful group, including establishing ground rules, using social media to connect the group and documenting lessons learned. The article suggests that a well-run mastermind group could prove valuable in developing long-term, mutually beneficial banking relationships. A sidebar offers six questions to help generate an active discussion.
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Beware of the “kiddie tax” trap
February / March 2017
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 428
Abstract: Making gifts to children and grandchildren is a strategy sometimes used to reduce taxes. Doing so may shift a person’s income into a lower tax bracket and remove assets from his or her taxable estate. But those who employ this strategy should beware of a hidden tax sometimes called the “kiddie tax.” This article explains the tax and offers strategies to stay clear of it.
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Business planning – It’s time to get moving on your 2017 goals
February / March 2017
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 578
Abstract: The start of a new year is a great time for management teams to analyze how their companies performed in the previous year, relative to the goals and objectives set forth in their business plans. Based on this analysis, they can then set new goals and objectives. This article focuses on examining key performance indicators and setting objectives.
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Paying for LTC insurance with your life insurance policy
February / March 2017
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 638
Abstract: At least 70% of people over the age of 65 will require some level of long-term care service, and that care can be very expensive. Long-term care insurance can be an effective way to protect a nest egg against this expense. This article explains the IRS rule about a partial or full exchange of a life insurance policy for a long-term care policy and the tax benefits.
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Cash vs. accrual accounting: Different ways to count your beans
February / March 2017
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 864
Abstract: There are two accounting methods used by businesses to keep track of income and expenses — cash-basis accounting and accrual-basis accounting — and it’s critical to understand the differences between the two. This article contrasts the two methods and explains how the timing of company income and expenses factors in. A sidebar discusses congressional proposals to limit the use of cash-basis accounting.
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Are you up to date with conflict minerals reporting?
February / March 2017
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 388
Abstract: Ongoing litigation over the SEC’s Conflict Minerals Rule, as well as the recent election results, has created uncertainty among public companies. For example, there’s some confusion about which companies must conduct an independent private sector audit (IPSA) of 2016 Conflict Mineral Reports (CMRs). IPSAs are due by May 31, 2017.
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Nasdaq tightens reins on golden leash arrangements
February / March 2017
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 509
Abstract: The SEC approved a new Nasdaq rule requiring listed companies to publicly disclose “golden leash” arrangements that took effect on July 31, 2016. This article examines which public companies must comply with this rule.
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FASB provides guidance on classification of cash flow
February / March 2017
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 780
Abstract: Accounting Standards Update (ASU) No. 2016-15, Statement of Cash Flows, provides companies with guidance on how to classify certain cash payments and receipts in cash flow statements. For public companies, the update applies to financial statements for fiscal years beginning after December 15, 2017, and includes interim periods within those fiscal years. This article reviews what you need to know about the update.
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Conflicts of interest in M&A transactions – What’s your board’s role?
February / March 2017
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 870
Abstract: When a company is acquired, its board of directors should identify and respond to actual or potential conflicts of interest on the part of the company’s investment bankers or other financial advisors. This is one of the lessons gleaned from the influential Delaware Supreme Court’s decision in 2015, RBC Capital Markets, LLC v. Jervis (the Rural/Metro case). This article reviews guidelines for financial advisors offered by the case. A sidebar explains how exculpatory clauses can protect directors from personal liability.