July / August

Showing 465–480 of 560 results

  • Time to tighten internal controls

    July / August 2010
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 552

    Abstract: The recent economic downturn has provided ideal conditions for occupational fraud. Now more than ever, companies need a forensic expert to perform a fraud risk assessment. Forensic experts typically start their risk assessment with five steps recommended by the Association of Certified Fraud Examiners. This often results in recommendations for internal control upgrades, many of which can be simple and inexpensive.

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  • The future is now – Court debuts electronic discovery program

    July / August 2010
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 655

    Abstract: In 2009, the Seventh Circuit Court of Appeals launched a program that points the way to some potentially significant changes in the discovery process. The goal of the court’s Electronic Discovery Pilot Program is to reduce litigation costs and time brought on by the widespread use of electronically stored information (ESI). The initial set of guidelines requires that litigation participants address and resolve ESI issues early in the process.

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  • Partial ownership interests – New guidelines shed light on the valuation process

    July / August 2010
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 780

    Abstract: Business valuators are often retained to value partial ownership interests. In 2009, the American Society of Appraisers adopted nonbinding procedural guidelines to describe the considerations and procedures that may be used to value partial interests in businesses, securities, and other tangible or intangible property. This article looks at the relevant factors in such valuations, while a sidebar lists items that should be considered in an analysis of the expected holding period for an investment.

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  • Market Niche Insider – Evaluating a family affair

    July / August 2009
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 480

    Abstract: Most family businesses are small private firms with limited resources to weather an economic downturn. Lenders should be on the lookout for relaxed management styles and minimal internal controls; nepotism; and a lack of clear succession planning.

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  • Signposts of strong internal controls

    July / August 2009
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 397

    Abstract: Unfortunately, recessions entice some employees to commit fraud. Lenders should be on the lookout for three basic controls that differentiate strong internal control systems from weak ones: physical restrictions, account reconciliation and job descriptions.

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  • Greed and hubris have no place in bankruptcy

    July / August 2009
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 614

    Abstract: Lenders might overlook minor transgressions in good times. But when contemplating bankruptcy, lavish spending and blatant disregard for corporate/personal boundaries are slaps in the faces of employees, creditors and lenders. Self-serving spending habits not only set a bad example and lower morale, but they also increase the likelihood of insolvency. And they leave less money for stakeholders to divvy up in liquidation. This article identifies red flags and recourse methods.

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  • Lean companies are healthy borrowers – Characteristics of efficient supply chain management

    July / August 2009
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 538

    Abstract: In a downturned economy, operating inefficiencies can push shaky companies over the edge. But healthy supply chain management can help avoid inefficiencies. Characteristics of a strong system include centralized purchasing, shared information, preferred vendors, tight shipping policies and lean inventory practices.

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  • Risky customers – Watch out for signs of disappearing cash

    July / August 2009
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 895

    Abstract: Forget net income and book net worth. When it comes to monitoring creditworthiness, cash is king. Every business experiences occasional cash shortfalls — that’s why they need lines of credit — but borrowers with chronic cash deficits may be on the brink of default. This article shows how to scrutinize the statement of cash flows, inquire about significant changes, and find hidden sources of cash. A sidebar shows how the “cash gap” — a financial metric — works.

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  • Ask the Advisor – What are short sales, and why are they so popular?

    July / August 2009
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 517

    Abstract: Short sales are a form of preforeclosure where a home sells for less than the mortgage amount. A homeowner facing foreclosure may benefit from a short sale because it reflects more favorably on the owner’s credit report than does a foreclosure. When the numbers are right, banks also benefit from short sales, because they avoid the hassle and expense of foreclosure. A real estate investor purchasing through a short sale wins too, because it’s getting a home at a discounted price. But getting one isn’t a given; there are requirements that must be met, and steps that investors should take to improve their success in negotiations.

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  • LLC or LP: Finding the best fit

    July / August 2009
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 775

    Abstract: Limited liability companies (LLCs) and limited partnerships (LPs) are popular business entities for real estate investors today. By providing both tax and nontax benefits, they achieve many investor goals. But choosing the best entity for holding a real estate investment will be influenced by a number of details. The pros and cons of each entity are discussed.

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  • How to thrive in a tenants’ market

    July / August 2009
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 672

    Abstract: As the deteriorating economy continues to impact the real estate market, landlords are taking a hit. Despite the significant drift toward a tenants’ market, the opportunity for deal-making still exists in tenant negotiations. Three specific suggestions are described, while a sidebar offers seven signs that a tenant is in trouble.

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  • The perfect windstorm

    July / August 2009
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 364

    Abstract: The rising costs of energy, the falling price of wind turbines and the lure of federal and state tax credits are all converging into a perfect windstorm that may inspire more building owners to make wind power part of their energy mix. This short article discusses financial incentives, including tax benefits that are available as a result of the Emergency Economic Stabilization Act of 2008 (EESA) and the American Recovery and Reinvestment Act of 2009 (ARRA).

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  • The tax man cometh, bearing gifts – 2009 may be your year for tax breaks

    July / August 2009
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 776

    Abstract: In the midst of all the bailout bills, budget proposals and credit crunch measures of the past year, some of the old standbys have gotten a facelift which can greatly benefit real estate professionals. This article covers updates to laws regarding leasehold and restaurant depreciation, the Section 179 expensing election, the 50% first-year bonus depreciation allowance, net operating loss carrybacks and energy-related tax breaks.

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  • Consider taxes before you hire household help

    July / August 2009
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 571

    Abstract: When you hire someone to work in your home, you become an employer. Thus, you have specific tax obligations, such as withholding and paying Social Security and Medicare (FICA) taxes and possibly federal and state unemployment insurance. So before you say, “You’re hired,” make sure you understand your tax obligations — and the penalties for not meeting them. This includes knowing who qualifies as an employee, what taxes are owed, and how to pay them.

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  • Planning ahead – Tips for a near-term retirement

    July / August 2009
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 756

    Abstract: Whether you’ve already retired or plan to do so soon, one question is likely foremost on your mind: “Will I have enough?” To make sure the answer is “yes,” there are a number of specific steps you can take to keep your portfolio growing and to balance income and spending — and to play “catch-up” if it looks as if you’re falling short of your objectives.

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  • Education savings – Making the most of your 529 plan

    July / August 2009
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 918

    Abstract: Many are discovering that their 529 college savings plans have taken a hit in the current economic downturn. You can’t change the past, but you can make the most of the present situation. Depending on your investing time frame, you may be able to use market conditions to your advantage. Also, as a sidebar explains, recent legislation has expanded the kinds of higher education expenses that are covered. Even if you choose to close an account, you may be eligible to claim a loss on your income tax return.

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