June / July
Showing 449–464 of 477 results
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What you can do when participants really need their money
June / July 2009
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 752
Abstract: Money isn’t locked away as tightly within their retirement accounts as plan participants think it is. They can take a few different routes to gain access to the money in their account before the age of 59½, while still actively participating in the plan. This article examines two of the most convenient: participant loans and hardship withdrawals.
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401(k) match suspensions – What does it mean to sponsors and plan participants?
June / July 2009
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 880
Abstract: Many companies have felt their budgets tightening in this economy. One way to shore up your firm’s budget is to suspend your 401(k) matching dollars. This article explores the implication this holds for plan sponsors and participants.
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News For Nonprofits – Stricter recordkeeping for contributions
June / July 2008
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 500
Abstract: This issue alerts you to stricter recordkeeping requirements for contributions, discusses how fundraising practices are once again under a magnifying glass, and highlights IRS changes to the application process for exempt status.
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Lobbying and charities: Knowing the limits
June / July 2008
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 472
Abstract: Nonprofits need to keep tabs on lobbying activities if they want to keep their tax-exempt status. According to the Internal Revenue Code, no substantial part of a charity’s activities can consist of attempting to influence legislation by contacting, or urging the public to contact, a member of a legislative body. Nor can a substantial part of your organization’s activities comprise proposing, supporting or opposing legislation. Unfortunately, substantial has never been defined. (Updated 3/30/12)
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Is your organization certain about its tax positions?
June / July 2008
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 473
Abstract: A common cliché states that the only things certain in life are death and taxes. A new accounting rule will require nonprofits to evaluate and disclose how “certain” they are about the tax positions they’ve taken on their annual tax filings of Forms 990 and 990T as well as on their organization’s activities. Here’s a heads-up on what you need to know. (Updated 3/30/12)
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New retirement plan regs add employer responsibilities
June / July 2008
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 491
Abstract: New regulations for 403(b) retirement plans put more responsibility on plan sponsors. And that includes producing a written explanation of the plan and opening it to more employees. A sidebar highlights upcoming compliance dates.
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The most critical policies for your nonprofit
June / July 2008
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 837
Abstract: Outside forces such as the IRS, other federal and state bodies, and major funders require you to put specific policies in place. At the same time, your own board develops policies to address key issues — aiming for best practices as it fulfills its fiduciary responsibilities. This article discusses these two influences that shape the policies your nonprofit develops, uses and keeps current over time.
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Ask the Advisor – Q: What is a fairness opinion and do I need one?
June / July 2008
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 490
Abstract: This column explains how a fairness opinion assesses whether a transaction is fair to shareholders and others involved by comparing the deal with similar ones and evaluating any meaningful differences. Although buyers and sellers use these opinions to shield themselves from shareholder lawsuits, the article cautions that they are not foolproof against litigation, nor do they necessarily reflect the full value of a proposed deal.
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Focus on the future – Anticipating acquisition success with strategic due diligence
June / July 2008
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 600
Abstract: Sometimes buyers conduct due diligence too quickly — or too narrowly — and focus only on a company’s historical performance, rather than on how it’s likely to perform once the deal is complete. For an advance look at an acquisition’s potential success or failure, buyers should consider conducting strategic due diligence. This includes looking closely at the health of a company’s market, its customer loyalty, competitive positioning and management effectiveness. (Updated 9/27/12)
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New accounting rules may affect your M&A deal
June / July 2008
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 899
Abstract: New accounting rules issued by the Financial Accounting Standards Board (FASB) could require M&A participants to perform more extensive valuation work. They might also increase costs and lengthen the negotiation process. This article explains how the rules require buyers to scrutinize certain provisions in some transactions, report transaction fees differently, provide more upfront recognition of deal contingencies, and even terminate some marginal deals.
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The journey ahead – Map out succession, retirement and estate plans before you exit your business
June / July 2008
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 960
Abstract: To ensure a smooth exit from the workplace, business owners must establish their retirement and estate plans well before they’re ready to sell or transfer their business. And if they don’t already have a succession plan, it’s essential to do that now to ensure the future success of the company and its employees. This article lists issues owners should consider to ensure they’ve protected their own financial security, heirs and the business they’ve built.
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Estate Planning Pitfall – Your will or trust doesn’t name contingent beneficiaries
June / July 2008
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 204
Abstract: Estate planning is difficult because it forces a person to plan for the possibility that his or her children or other family members might die before him or her. Failure to name contingent beneficiaries can derail an estate plan if a primary beneficiary isn’t there to receive the estate. This short article discusses contingent beneficiaries.
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Powers of appointment – Why decide today when you can put it off until tomorrow?
June / July 2008
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 839
Abstract: One potential problem with wills, trusts and other traditional estate planning tools is that they force a person to make decisions about how his or her wealth will be distributed years or decades in advance. A power of appointment may solve that problem. It’s a document that authorizes another person, such as a family member or trusted advisor, to designate who will receive certain property. This article examines two types of powers: general and limited.
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Leaving a lasting legacy with a dynasty trust
June / July 2008
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 894
Abstract: The idea of leaving a legacy that lasts for hundreds of years — or even perpetually — has a certain romantic appeal. A dynasty trust can preserve substantial amounts of wealth — and shelter it from federal gift, estate and generation-skipping transfer taxes — for generations to come. This article details how a dynasty trust works.
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Be flexible! Estate planning for an uncertain future
June / July 2008
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 1079
Abstract: Given the estate tax’s uncertain future, it’s more important than ever for people to build flexibility into their estate plans. During the last several years, exemption amounts have increased while tax rates have dropped. Under current law, the estate tax will disappear in 2010, only to reappear in 2011, when the exemptions and rates are scheduled to spring back to their 2001 levels. But lawmakers are expected to change the estate tax regime before 2010. This article explains strategies to use to build flexibility into an estate plan to make the most of any tax changes Congress devises.
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3 ways to keep inventory under control
June / July 2008
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 330
Abstract: Excessive or obsolete inventory can be a big drain on your cash flow. In addition to the cost of purchasing or manufacturing it, there’s a significant cost just to keep it on your shelves. The more inventory you have, the greater your expenses for transportation, storage, handling, insurance and financing. In some states, inventory is even subject to personal property tax. This article describes three ways to keep inventory (and your costs) under control. (Updated 4/4/12)