June / July

Showing 1–16 of 445 results

  • Assess the risk – Lending to small businesses with overseas government customers

    June / July 2021
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 437

    Abstract: Governments around the globe often buy goods and services from large businesses. But small- and medium-sized (SME) businesses earn a share of those expenditures as well. Is an SME that has foreign governments as customers a solid credit risk? This article suggests ways to evaluate the benefits and drawbacks of lending to businesses that conduct business overseas with foreign governments.

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  • Crooked schemes – Watch out for real estate fraud

    June / July 2021
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 727

    Abstract: In a volatile and uncertain economy, unscrupulous real estate investors and other real estate-related borrowers might seek opportunities to fraudulently benefit from real estate transactions and loans. Lenders need to be on guard against any possible attempts to defraud them or their institutions. This article lists six real estate fraud schemes that lenders should know about as well as some red flags associated with fraudulent loan applications.

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  • Helping succession plans succeed

    June / July 2021
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 725

    Abstract: When ownership of a family business changes, the business may struggle under the new owners until they find their footing. This article explains that a lender needs to evaluate the situation to determine whether the company has the capacity to remain financially healthy and keep the loan solvent. It notes that family business borrowers should have well-developed succession plans and other strategies to help prepare their businesses for any eventuality.

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  • When demand exceeds supply: What’s the lender’s role?

    June / July 2021
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 836

    Abstract: When demand exceeds supply, trying to meet that demand can put a business under tremendous strain. This article explains when it might make sense to lend to a company with a significant backlog of orders that it currently lacks the capacity to fulfill. It offers tips to help a lender evaluate pent-up product or service demand and how it relates to a company’s creditworthiness. A sidebar highlights four warning signs that may indicate expansion to meet demand isn’t in a company’s best interests.

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  • How to secure a business bad debt deduction

    June / July 2021
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 456

    Abstract: This brief article highlights how businesses may be able to secure bad debt deductions. This tax treatment isn’t automatic. A business must be able to show that the debt in question is worthless. The article explains the ins and outs of claiming a business bad debt for 2021.

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  • What new scam is this? Staying alert to evolving scams

    June / July 2021
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 690

    Abstract: Scams and frauds are nothing new. But individuals need to be aware of how scams change over time. This article lists some of the latest fraud schemes, including tech scams, IRS impersonators and mortgage closing scams. It notes that individuals who suspect they’re being victimized should consult an accounting professional for help.

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  • Be creative to improve profits over the long haul

    June / July 2021
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 708

    Abstract: In a volatile economy, businesses that fail to think strategically and creatively may be at a competitive disadvantage. This article points out that management needs to assess the business environment as well as the company’s strengths and weaknesses. It also discusses how some sales and cost strategies can help a business stay financially solvent.

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  • 7 red flags for IRS audits

    June / July 2021
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 871

    Abstract: Recently, he overall IRS audit rate fell to a historical low of .4%. However, it’s as important as ever for people to toe the line so they don’t wind up as one of the “chosen few.” This article discusses some of the warning signs that might trigger scrutiny from the IRS. A sidebar highlights a few other potential trouble areas to look out for.

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  • Estate Planning Pitfall – You don’t meet the tax requirements for splitting gifts

    June / July 2021
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 272

    Abstract: The annual gift tax exclusion is a powerful tool in the estate planning toolbox. By using the annual exclusion, a person doesn’t owe any gift tax on amounts transferred to another person up to a specified limit. The limit is $15,000 per recipient for 2021 (the same as it was in 2020). Even better, taxpayers can double their tax pleasure by “splitting gifts” with their spouse. This brief article explains the tax requirements necessary to split gifts.

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  • What does “probate” mean?

    June / July 2021
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 629

    Abstract: The term “probate” is one people may have heard and might associate with negative connotations, but they may not fully understand what it is. The term may conjure images of lengthy delays waiting for wealth to be transferred and bitter disputes among family members. Others, because the process is open to the public, worry about their “dirty laundry” being aired out in the open. This article defines probate and details strategies to avoid it.

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  • Add estate planning flexibility with powers of appointment

    June / July 2021
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 711

    Abstract: The best laid plans can go awry. Consider an estate plan that has been carefully crafted by taking into account the needs of family members. After the person is gone, events may transpire that he or she hadn’t anticipated or couldn’t have reasonably foreseen. This article explains how using powers of appointment can add flexibility to an estate plan.

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  • CLTs – A charitable trust that takes the lead

    June / July 2021
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 866

    Abstract: For those who are charitably inclined, the benefits of a charitable lead trust (CLT) may be worth considering. With a CLT, the donated property helps a charity for a period of time and then reverts back to family members. This article details how a CLT works and explains the charitable deduction implications. A sidebar weighs the benefits of a charitable remainder trust.

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  • COMPLIANCE ALERT

    June / July 2021
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 133

    Abstract: This feature lists a few key tax reporting deadlines for June and July.

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  • ERISA violation civil penalty maximums updated for inflation

    June / July 2021
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 377

    Abstract: Civil penalties for running afoul of ERISA can be substantial, assuming the violations cannot be addressed by other means. This brief article discusses the latest inflation-adjusted maximum amounts for penalties assessed after January 15, 2021, whose associated violations occurred after November 2, 2015.

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  • Is your plan’s matching contribution formula delivering results?

    June / July 2021
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 639

    Abstract: Offering matching contributions under a 401(k) plan can serve two purposes: 1) provide a valuable benefit to employees and 2) encourage plan participants to play a meaningful role in preparing for their own retirements. The trick is to do both in a way that’s affordable both to the employer and employees. This article discusses how plan sponsors may perform that balancing act.

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  • Sign your plan document, warns the IRS

    June / July 2021
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 575

    Abstract: When the IRS audits a retirement plan, it expects the sponsor to produce a plan document and amendments that have been signed by the relevant fiduciaries. Except under extraordinary circumstances, an unsigned plan document won’t suffice. This article highlights a recent IRS “advice memorandum” issued by its general counsel’s office out of concern that sponsors might misinterpret a Tax Court ruling in which the IRS was told it could accept some unsigned documentation, reversing a decision by the IRS to disqualify a plan whose sponsor failed to produce a signed plan document during an audit.

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