October / November
Showing 369–384 of 469 results
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Personal year end tax planning – Income and expenses and AMT — oh my!
October / November 2011
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 750
Abstract: As Dec. 31 approaches, it’s time to think about year end tax planning. Many choose to defer income and accelerate expenses, so as to defer taxes to the next year. But deferral isn’t always advantageous, and further complicating matters is the alternative minimum tax (AMT). This article explains the impact of the AMT and considers strategies that may be appropriate according to whether one might be subject to it.
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Practical Perspectives: Key financial issues for you and your family – Tax-conscious investor looks into QSB stock
October / November 2011
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 507
Abstract: In this issue, “Practical Perspectives” discusses the case of Emily, who paid a visit to her financial advisor to talk about the latest capital gains rules. He explained that, if she were to buy qualified small business (QSB) stock by Dec. 31, 2011, and hold it for more than five years (and meet other requirements), she would garner a full 100% gain exclusion when she sold the stock.
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Moneylines: News briefs for businesses
October / November 2011
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 317
Abstract: This issue’s “Moneylines” takes a look at the latest IRS mileage rates; why the indirect costs of a fraud can be higher than the theft cost; and the top four concerns of retailers, according to a recent survey.
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Manage your wealth with gift tax planning
October / November 2011
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 742
Abstract: Anyone interested in smartly managing his or her wealth needs a gifting strategy — both for estate planning purposes and for minimizing the taxes they and their loved ones could face in the here and now. This article shows the benefits of creating a family limited partnership (FLP) or a family limited liability company (FLLC) to transfer interests in a family business, and the tax advantages of establishing certain trusts — such as grantor retained annuity trusts and charitable lead annuity trusts.
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The state of your business structure – Different entity types have varying tax impact
October / November 2011
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 1147
Abstract: Although the variances among most of the major business entity types aren’t drastic, they can be notable enough to make it worthwhile to review the state of one’s business structure. This article takes a look at the fundamental tax impact of each of the major entity types in use today: S and C corporations, general and limited partnerships, and limited liability companies. A sidebar explains that businesses of any entity type can benefit from two depreciation tax breaks this year.
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Final IRS hybrid plan regulations now a reality
October / November 2011
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 299
Abstract: Hybrid retirement plans combine features of defined contribution and defined benefit plans. The IRS recently issued final hybrid plan regulations reflecting the changes made by the Pension Protection Act of 2006. This brief article highlights several provisions of the regulation.
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The controlling document – Plan document vs. summary plan description
October / November 2011
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 528
Abstract: While employers and plan sponsors strive to be consistent with the retirement plan information given to participants, on rare occasions a conflict in information may exist. In a recent case, plan participants sought to enforce the language of a misleading summary plan description (SPD) that didn’t agree with the terms of the plan document. This article discusses the U.S. Supreme Court’s decision that reinforced the rule that the plan document controls the benefits.
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Looking for money – What you need to know about plan loans
October / November 2011
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 709
Abstract: Generally, participants can take a loan from their plan account if the plan allows for participant loans. This article reviews the rules associated with plan loans, including how much can be loaned, payments on the outstanding balance and defaults.
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Setting sail to a safe harbor – Is a safe harbor 401(k) plan right for you?
October / November 2011
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 861
Abstract: A safe harbor 401(k) plan is a 401(k) that automatically satisfies the nondiscrimination testing rules for elective deferrals and matching contributions. The IRS will consider a plan a safe harbor plan if it satisfies certain contribution, vesting and notice requirements. This article explains the differences between safe harbor and traditional 401(k)s, and the steps needed to start one.
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Back to Basics – Your borrowers’ hidden liabilities
October / November 2011
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 481
Abstract: It’s every lender’s nightmare: A borrower gets blindsided by an unexpected liability that renders it insolvent, irreparably tarnishes its reputation or impairs its ability to repay debts. Not every potential liability is reported on the balance sheet, so this article presents some hidden liabilities that careful scrutiny can uncover: contingent liabilities, underfunded pensions, and industry and internal risks.
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Financial statement footnotes are more than a P.S.
October / November 2011
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 475
Abstract: The review of borrowers’ financial statements is a critical tool in evaluating risks. But it’s the footnotes that may be most helpful in revealing underlying details — and potential problems. This article shows how footnotes can provide information about preferential treatment in related-party transactions; changes in accounting methods in order to manipulate financial results; significant events that could materially impact future earnings or impair business value; and the existence of certain contingent liabilities.
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In good form – Getting borrowers to think outside the corporate box
October / November 2011
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 988
Abstract: Many borrowers operate as C corporations to limit their personal liability. But sometimes the costs (such as double taxation) and hassles of incorporation outweigh the benefits. Hybrid options, however, offer the best of both worlds: limited personal liability and tax savings. This article describes the pros and cons of sole proprietorships and general and limited partnerships, along with such hybrid options as limited liability companies (LLCs), limited liability partnerships (LLPs) and S corporations. A sidebar explains why it’s sometimes beneficial to set up separate legal entities.
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What drives value, drives credit
October / November 2011
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 827
Abstract: Balance sheets give financial statement readers insight into a company’s financial position — its assets and liabilities — at a given point in time. But it’s dangerous to equate the book value of equity on the balance sheet with the equity’s fair market value. For many reasons, these values can be significantly different. This article explains why a balance sheet can present an incomplete picture of financial position, and why it’s important to track future earnings and evaluate local comparables.
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When must public companies reveal merger negotiations?
October / November 2010
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 612
Abstract: This article talks about a recent federal court ruling that provides valuable guidance on when public companies must disclose merger negotiations. Once negotiations become material, companies may have a duty to disclose them if failure to do so makes other statements misleading. However, this and other cases reaffirm the principle that public companies have no general duty to disclose merger negotiations, as opposed to merger agreements.
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Health care reform – Safeguarding your grandfathered status
October / November 2010
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 513
Abstract: Although the recent health care reform legislation makes sweeping changes to the U.S. health care system, “grandfathered” group health insurance plans may be exempt from some of the changes. Companies, however, need to be careful not to endanger their plans’ status. This article discusses federal regulations that offer guidance on maintaining grandfathered status and warns of actions that will cause plans to lose this status.
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Recent developments in accounting standards
October / November 2010
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 419
Abstract: In the past six months, there have been several accounting standard developments that affect public companies. This article summarizes proposals by the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) regarding common fair value measurement and disclosure requirements; a single revenue recognition standard that would apply across various industries and capital markets; and common standards for financial statement presentation.