June / July

Showing 417–432 of 477 results

  • Keeping up with your employee contributions

    June / July 2010
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 323

    Abstract: After many years of confusion, the DOL issued final regulations providing a safe harbor rule for determining the timeliness of depositing employee deferrals of retirement and welfare benefit plans. The regulation became effective in January 2010. This brief article discusses the new regulation.

    Read More

  • Do as I write, not as I say – Avoid mishaps with written ERISA benefits

    June / July 2010
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 662

    Abstract: Qualified retirement plan sponsors must ensure that information provided to plan participants is accurate and reliable and follows the plan document provisions. As pointed out by one recent court case, Ladouceur v. Credit Lyonnais, poor communication or misinformation has the potential to cause significant problems for a plan sponsor if participants attempt to use incorrect information. This article provides a lesson on what employers may or may not communicate orally to employees about ERISA benefits as compared to what they must put in writing.

    Read More

  • IRS updates – Are your plan distribution and benefit accrual reduction notices up to date?

    June / July 2010
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 773

    Abstract: A distribution from a retirement plan should be a fairly simple process. Unfortunately, many participants equate such distributions as a withdrawal from the local ATM machine. Strict rules and guidance control the circumstances under which a participant can take a distribution and the procedures that sponsors must follow. This article summarizes two notable changes to such notices and their implications.

    Read More

  • Know your plan limits – Taking the confusion out of differing plan limits

    June / July 2010
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 787

    Abstract: Defined contribution plans are subject to numerous annual limits, all of which employers and plan administrators must keep straight. At times these limits can appear to be at odds with each other, leaving many plan sponsors to ask, “How do we know which limit applies?” This article reviews several relevant limits and their relationship to each other.

    Read More

  • Market Niche Insider – Plastic makes perfect – Plastic molders with discipline beat the odds

    June / July 2010
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 399

    Abstract: There’s no margin for error in plastics production. Productivity is higher than ever, but a variety of factors continue to threaten profits. Strong manufacturers not only exercise discipline in their approach to pricing, but have a formal long-term survival strategy. It may be necessary to steer borrowers who lack discipline and focus to an outside professional for a wake-up call.

    Read More

  • Risk checklist – 7 liabilities worth uncovering

    June / July 2010
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 395

    Abstract: Unearthing not-so-obvious risk and liabilities is multilayered: Lenders should perform industry risk analyses, interview management, request additional documentation and pay attention to business community word-of-mouth. This article poses seven questions meant to help lenders uncover some of the potential risks and liabilities that can compromise debt service.

    Read More

  • Down economy invites fraud – Lender due diligence is a deterrent

    June / July 2010
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 681

    Abstract: Instances of fraud rise during down economies, making fraud awareness and detection critical — not only for business owners, but also for lenders. They need to look out for the “fraud triangle,” a set of conditions that invite malfeasance, along with signs indicating that fraud may already be underway. And lower-level employees shouldn’t be the only object of scrutiny — C-level fraud, in which owners and managers have the authority to override internal controls, is trickier and more costly.

    Read More

  • Appreciate the art, science of valuation

    June / July 2010
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 956

    Abstract: Lenders often have a stake in private company mergers and acquisitions, so it’s important that they know whether the target’s price is reasonable. Procuring a professional appraisal upfront can mean the difference between a long-term lending relationship and default. To help make informed lending decisions, lenders should know the standards of value used by appraisers, along with their valuation methodologies. A sidebar to this article points out the dangers of relying on generic valuation formulas.

    Read More

  • News for nonprofits – Noncash contributions: know your reporting obligations

    June / July 2009
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 553

    Abstract: This issue highlights reporting requirements for noncash contributions; new IRS initiatives involving charitable spending, nonprofit governance, noncash contributions and student loan organizations; and an announcement that there are now 1.8 million tax-exempt organizations in the U.S.

    Read More

  • Form 990: Schedule G changes tracking of fundraising, gaming

    June / July 2009
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 407

    Abstract: With new Form 990 tax requirements taking effect May 15, nonprofits will have to pay greater attention to how they track information for their tax returns. One new schedule will apply to many: Schedule G, “Supplemental Information Regarding Fundraising or Gaming Activities.” This short article explains what a nonprofit needs to do if it earns revenue of $15,000 or more from fundraising activities or events or from gaming activities.

    Read More

  • All eyes on governance

    June / July 2009
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 891

    Abstract: More and more, “governance” crops up in discussions about the nonprofit sector. But this is a new challenge for many board members, who may be more adept at fundraising than they are at such governance issues as determining compensation levels, gift acceptance policies, or procedures for tracking the use of grants. Specific recommendations for improving governance are described, while a sidebar offers four categories of principles to provide the backbone for a board’s policies.

    Read More

  • Improve cash management to control budget deficits

    June / July 2009
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 977

    Abstract: In an economic downturn, when most nonprofits simultaneously face revenue losses and the growing needs of their constituencies, it would be wonderful to find a simple and painless way to improve cash flow. There’s no easy solution to the cash crunch, but this article offers tips on cutting expenses, getting more cash from traditional avenues, and using cash reserves — or the investments your board has designated for future use — to support your operations. A sidebar offers an example of a simple cash flow forecasting model.

    Read More

  • Ask the Advisor – Q. Should my distressed company consider a debt restructuring?

    June / July 2009
    Newsletter: Merger & Acquisition Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 579

    Abstract: Financially troubled companies facing severe cashflow problems may need to seek alternative methods to satisfy their outstanding debts. This column discusses one option: an out-of-court debt restructuring. In a debt restructuring, a company informally renegotiates outstanding debt obligations with its creditors. The resulting agreement is legally binding, and can enable the distressed company to reduce its debt, extend maturities, alter payment terms or consolidate loans. Debt restructuring is a far less extreme and burdensome — not to mention, expensive — alternative to filing for Chapter 11 bankruptcy protection.

    Read More

  • In shape to sell – How fit is your business?

    June / July 2009
    Newsletter: Merger & Acquisition Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 692

    Abstract: Even when owners aren’t planning to sell their business for years, they should use the intervening time to make it more attractive to eventual buyers. To improve a company’s value and fitness for sale, businesses likely need to firm up their balance sheet as well as subject operations and even employees to performance and productivity measures. This process involves auditing financial statements to find weak spots, and making infrastructure improvements to reduce inefficiencies. And, since buyers may be more risk-averse in the future, a risk assessment is important, as well.

    Read More

  • Selling a distressed company at a healthy price

    June / July 2009
    Newsletter: Merger & Acquisition Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 670

    Abstract: Selling may be the best option for financially distressed companies. But distressed companies face obstacles healthier companies don’t — namely, finding a buyer that will accept the financial challenges and pay the seller a fair price for the opportunity to turn the business around. Sellers don’t necessarily have to settle for a fire-sale price but they do need to understand what they have and how they can market it most effectively.

    Read More

  • Solve your credit crisis with seller financing

    June / July 2009
    Newsletter: Merger & Acquisition Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 876

    Abstract: With much of the credit markets in a deep freeze, M&A activity has, not surprisingly, declined. Many buyers simply can’t find the financing they need to make acquisitions. A prospective seller, however, can attract buyers or help keep a planned deal alive by agreeing to finance at least part of the acquisition by deferring a portion of the selling price. Seller financing can be accomplished through an installment plan or a seller loan. This article describes how either approach can benefit both parties.

    Read More