November / December
Showing 497–512 of 609 results
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Compensation strategy runs into FLSA turbulence
November / December 2010
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 618
Abstract: A worker filed a lawsuit alleging that his company had failed to properly pay him overtime under the FLSA. This article looks at the appeals court’s decision that the defendant had tried to avoid paying the worker a higher “regular rate” by artificially designating a portion of his wages as “straight time” and a portion as “per diem.”
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Basketball fans or retaliators? Collegiate athletic symbol prompts lawsuit
November / December 2010
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 874
Abstract: When an outspoken advocate on Native American issues underwent an interview for a job promotion at his college, he was offended that two interviewers sported T-shirts with the image of a mascot he considered offensive, and he lodged a protest. No one was promoted at that time, but he re-interviewed later and was denied the promotion. He filed a lawsuit, claiming retaliation. This article discusses the decision of an appeals court, which found that the six-month lag between his complaint and unsuccessful interview was too long to infer a link between the two. But a sidebar looks at a different case in which an even longer time lag was not an impediment.
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Dealer Digest
November / December 2010
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 437
Abstract: This issue’s “Dealer Digest” highlights the likelihood that the IRS will further delay scrutiny of Uniform Capitalization (UNICAP) issues; a car safety checklist that dealers can use to attract customers concerned about their kids’ safety; and a couple of tax breaks available under the Hiring Incentives to Restore Employment (HIRE) Act.
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Turning up the heat – States step up unclaimed property retrieval
November / December 2010
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 727
Abstract: Revenue-strapped states nationwide are enforcing their unclaimed property laws with new vigor. As part of the retrieval process, states are arranging audits of unclaimed property, and auto dealerships are common targets. This article discusses what constitutes unclaimed property, along with amnesty programs that states are providing businesses as an incentive for conforming to unclaimed property rules. A sidebar looks at “bounty hunters” who conduct unclaimed property audits for the state.
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Social media sites – How well are you working them?
November / December 2010
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 672
Abstract: Whether a dealership is already active in social media or still on the sidelines, there are compelling reasons to test this new marketing tool. This article looks at ways that some businesses are taking advantage of opportunities presented by Twitter, Facebook and LinkedIn.
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ERM: 5 steps to managing risks
November / December 2010
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 905
Abstract: Risks to auto dealerships can take many forms, from an employee who “cooks the books” to a recessionary economy that wilts new car sales. Enterprise risk management (ERM) can help increase understanding of a business’s risks, reduce them and move quickly when problems do arise. This article discusses the five main steps involved in conducting ERM, including assessing risks and creating controls.
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Construction Success Story – Contractor gets specific with his accounting software
November / December 2010
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 426
Abstract: This issue’s “Construction Success Story” looks at the case of an excavation business owner who found himself constantly battling with his accounting system to get the information he needed. He visited his CPA to determine whether it was finally time to move to a construction-specific accounting application. The advisor discussed the benefits of available software programs, along with some disadvantages involved in implementing one.
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Construction fraud: How does it happen?
November / December 2010
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 671
Abstract: There are many ways contractors could lose hard-earned money, and employees — even trusted, long-term ones — may be more prone to committing fraud during these difficult economic times. This article looks at payroll and accounts receivable scams, shell companies and kickback schemes.
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3 year end tax developments to consider
November / December 2010
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 436
Abstract: Tax law uncertainty has been making planning a challenge. This article looks at three developments that may require action before year end: Section 179 expensing, a retention credit offered under the Hiring Incentives to Restore Employment (HIRE) Act, and a potential individual income tax rate increase.
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Here’s to your health care plan – An overview of the Patient Protection and Affordable Care Act
November / December 2010
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 924
Abstract: The staggered implementation and sheer size of the new health care reform law, the Patient Protection and Affordable Care Act (PPACA), paired with the fact that the details of some provisions aren’t hammered out yet, have many business owners scratching their heads. This article discusses a few key provisions of the act that could affect construction companies, including “carrots and sticks” to encourage employer coverage, an Early Retiree Reinsurance Program, and changes to tax-related filings. A sidebar discusses coverage of dependent children.
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Tax Tips – Failure to maintain W-9s can cost your business – Deduct estate tax on inherited IRA – Don’t overlook reinvested dividends
November / December 2010
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 479
Abstract: This issue’s “Tax Tips” section discusses why failing to maintain W-9 forms can be costly for a business; points out the deductibility of estate taxes that can be attributed to assets from an inherited IRA; and shows why it’s important to track reinvested dividends to avoid paying tax on them twice.
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Is your 529 plan underwater?
November / December 2010
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 661
Abstract: A 529 plan continues to be one of the most powerful tools available for financing higher education costs. They offer generous contribution limits, creditor protection, minimal impact on financial aid eligibility and various gift and estate tax advantages. Like most investment vehicles, however, these plans aren’t immune to market risk, and many have experienced significant losses over the last couple of years. This article describes an often-overlooked strategy to consider if a 529 plan is “underwater” — that is, its current value is less than the amount contributed to it.
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A defective (but strong) trust – Transfer wealth with the power of an IDGT
November / December 2010
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 635
Abstract: Despite its name, the intentionally defective grantor trust (IDGT) can be a highly effective way of removing assets from one’s estate while minimizing estate taxes. This article explains the “defect” that allows trust assets to grow without being reduced by income taxes, and that allows further depletion of an estate and reduces the associated estate tax. But the IDGT is a complicated vehicle that must be carefully structured with the help of well-qualified advisors, or it may not pass IRS scrutiny.
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Available now – Your business may qualify for a health care tax credit
November / December 2010
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 1099
Abstract: Many of the changes inherent in the Patient Protection and Affordable Care Act (PPACA) don’t take effect for several years. But one significant tax break is available now: a tax credit designed to encourage small businesses to offer or maintain affordable health insurance for their employees. This article explains the details of this credit, and how to determine whether a particular business qualifies. A sidebar offers an example of the calculations for one fictitious company.
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Critique, refute and save with rebuttal reports
November / December 2010
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 356
Abstract: In some circumstances, a written rebuttal report can be an alternative to a full-blown written appraisal, reducing the time and cost of obtaining an expert’s valuation opinion. This brief article lists some of the reasons valuation experts issue rebuttal reports, including to critique another valuator’s report, to help the attorney draft cross-examination questions for deposition and trial, and to help settle differences outside of court.
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The nuts and bolts of impairment testing
November / December 2010
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 752
Abstract: In today’s tumultuous economy, many companies have been forced to report impairment losses in accordance with Generally Accepted Accounting Principles. This article explains how valuators test for impairment, briefly describing several Financial Accounting Standards Board (FASB) statements and their implications for reporting both tangible and intangible asset impairment. The article notes that impairment testing is designed to give investors, lenders and other stakeholders fair warning of impending financial troubles and other problems as well as to fairly state balance sheet values.