Spring
Showing 609–624 of 759 results
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ALLL best practices – Pay attention to qualitative factors
Spring 2011
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 492
Abstract: Staying on top of the allowance for loan and lease losses (ALLL) is critical for banks, especially in the current economy. If examiners find that an ALLL is underfunded, they may downgrade the bank’s CAMEL rating, require it to increase capital levels or take other remedial action. One of the biggest challenges in calculating the ALLL is assessing the impact of qualitative, or “environmental,” factors that cause a bank’s loss estimates to deviate from its historical loss experience. This article looks at interagency guidance that provides a useful outline for this analysis, but also discusses best practices proposed by two examiners.
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4 tips for boosting noninterest income
Spring 2011
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 936
Abstract: Noninterest income is declining for many banks. There are many reasons for this, including general economic conditions and regulatory changes, such as opt-in requirements for overdraft protection fees and limitations on credit card fees and debit card interchange fees. This article discusses four strategies for increasing noninterest income: improving collection of current fees, getting to know the competition, putting a value on banking relationships, and buying life insurance on the lives of key employees. A sidebar discusses the circumstances in which tax-advantaged bank-owned life insurance (BOLI) benefits are available.
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What makes Gen Y tick?
Spring 2011
Newsletter: Auto Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 365
Abstract: Dealers who understand Generation Y and customize their marketing and sales strategies stand to profit. This brief article examines not only the kinds of cars Gen Yers want, but also the most effective ways to market to them.
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Staffing levels – Sizing up your sales team
Spring 2011
Newsletter: Auto Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 634
Abstract: NADA predicts double-digit percentage gains for new vehicle sales in the United States in 2011. But it’s important that dealerships be prepared to handle the 11% or more additional business that is expected to walk through their doors or make online inquiries. This article offers tips to help determine the appropriate size of staff, taking into account vacations or other absences and the inevitable peaks and valleys of floor traffic.
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Get control of internal controls
Spring 2011
Newsletter: Auto Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 632
Abstract: Internal controls are the policies and procedures dealers employ to protect assets, improve operating efficiency and ensure reliable financial reporting. They also are their first line of defense against theft and fraud — but only if the dealer doesn’t have a “not-in-my-backyard” attitude. This article explains how internal controls can protect inventory, customer lists and cash.
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Estate planning: How to make use of today’s window of opportunity
Spring 2011
Newsletter: Auto Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 1104
Abstract: For an auto dealer, estate planning is especially complicated, because it needs to be tied closely to both succession planning for the dealership and retirement planning for the dealer. Still, minimizing estate tax is an important objective. The good news is that recent tax law creates a significant but short-term window of opportunity to transfer a substantial portion of one’s estate to loved ones without incurring gift or estate taxes. This article shows how to maximize one’s gift tax exemption — or pursue other strategies as an alternative to outright gifts. A sidebar takes a closer look at one of these alternatives: the family limited partnership.
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Newsbits – IRS releases “due date” tables
Spring 2010
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 416
Abstract: This issue’s “Newsbits” discusses the availability of IRS “due-date” tables for various required tax forms and reports; how nonprofits can capitalize on special events as an opportunity for savvy fundraising; and updated IRS Rev. Proc. 2010-9, which addresses the request, issuance and appeal of determination letters and rulings on the exempt status of organizations.
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Audited financial statements – First impressions
Spring 2010
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 550
Abstract: To impress potential lenders and funders, it’s important for a nonprofit organization to show that it measures its financial health with care and frequency. Presenting timely audited financial statements upfront can make the difference between being turned down for a loan and getting one. It’s essential, though, to understand the different roles of the auditor and the board, and to be knowledgeable about different financial statement formats.
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Fiscal sponsorship Q & A
Spring 2010
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 667
Abstract: An organization may be too new — or too small — to have obtained its tax-exempt status. Or, if it’s well-established, it may have an opportunity to expand its programs by joining forces with a smaller or newer organization. In either case, fiscal sponsorship is a structural arrangement with another organization that might be worth considering. This article answers some questions about this special relationship, including how the arrangement works and possible pros and cons for the sponsor.
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Grant writing – Giving it your best shot
Spring 2010
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 903
Abstract: Applying for a grant in an economic downturn can seem like an unlikely long shot. But securing funding is far from impossible. However, developing a winning grant proposal requires diligent research, strong writing and enough factual information to enable the grantor to make a decision. It also calls for the ability to assimilate what the grantor is looking for and how the requesting organization’s project fills that bill. This article offers a number of tips for getting started, choosing the best targets and writing effectively. A sidebar discusses the importance of talking directly to the grantor.
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The Contractor’s Corner – Stimulus act boosts ceiling for SBA surety bonds
Spring 2010
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 459
Abstract: When contractors go out in search of bonding, the federal government probably doesn’t immediately leap to mind. But the Small Business Administration (SBA) is an option, and they have some pretty good offerings. The stimulus act has increased the maximum amount of bonding it can offer. And the agency recently established a new electronic bond application process that greatly speeds up applicants’ ability to obtain bonding. All application forms are available online and can be transmitted, expedited and approved electronically.
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Are you ready to upgrade your financial management software?
Spring 2010
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 723
Abstract: Investing in top-of-the-line financial management software can lead to fewer mistakes in estimating, bidding, project management and job-cost accounting. But the dizzying array of applications makes this a difficult buying decision. What type of system and functionality is appropriate? What about compatibility issues? And what should one look for in a vendor? Have they been around for a long time? What do existing customers have to say about their tech support? And, once the decision is made, there are implementation issues to consider, such as designating the right project manager and offering adequate training and support.
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4 ways to better manage materials expenses
Spring 2010
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 434
Abstract: Persistent overseas demand coupled with a rocky and slow-to-recover economy has turned many, if not most, materials purchases into key business decisions. But there are four ways to better manage materials expenses. Contractors should renegotiate with vendors; reuse and recycle; learn about and promote value engineering; and consider stockpiling materials.
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Manufacture some tax savings this year – Section 199 deduction rises to new heights
Spring 2010
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 905
Abstract: There are a number of tax breaks contractors might want to consider in 2010. One is the Section 199 deduction, also known as the qualified domestic production activities deduction and the manufacturers’ deduction. Contractors who are regularly involved with construction or major renovation of real property, such as residential and commercial buildings, can qualify for this deduction, which has increased this year. Contractors without taxable income won’t qualify, but they may be able to take advantage of the net operating loss (NOL) deduction. As a sidebar explains, this has been expanded.
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Red Flags Rule applies to nonprofits, too
Spring 2010
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 348
Abstract: After several delays, the Federal Trade Commission (FTC) plans to begin enforcement of its “Red Flags Rule” on June 1. Although they typically don’t fall under the FTC’s jurisdiction, nonprofits that extend consumer credit are likely subject to the rule, which was developed to help prevent and detect identity theft. Those that are subject will need to develop a written identity theft prevention program.
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Measuring effectiveness – Are overhead ratios becoming a thing of the past?
Spring 2010
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 685
Abstract: Overhead ratios represent the percentage of funds nonprofits spend on administration and fundraising vs. programs. But this metric has traditionally been used by charity watchdog groups as a proxy for overall effectiveness. This has led some organizations to underreport their nonprogram costs and neglect making critical infrastructure investments. In response to growing discontent with overhead ratios, watchdog groups and nonprofit leaders are beginning to consider broader measures of nonprofit effectiveness.