Spring
Showing 641–656 of 759 results
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It’s complicated – Goodwill in divorce proceedings provokes much conflict
Spring 2010
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 850
Abstract: When a divorce includes a private business interest, expect a fight. Value is in the eye of the beholder, and valuation discrepancies are most common when a business has intangible assets. It’s not uncommon for judges to look to other jurisdictions for guidance. This article looks at how business value can be broken down into two pieces; how U.S. courts divide goodwill three different ways; and how many jurisdictions break down intangible value into two pieces. A sidebar discusses a Kentucky Supreme Court decision to include enterprise goodwill, but exclude personal goodwill, from marital estates.
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Mirror images – Court considers plaintiff’s access to defendants’ hard drives
Spring 2010
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 615
Abstract: The extent of access that parties should have to each other’s electronically stored information (ESI) continues to roil the courts. In one recent case, a court looked into whether a plaintiff could make “mirror images” of the defendants’ hard drives. The defendants made three arguments: 1) state law prohibited this disclosure of privileged health information; 2) “broad” search terms would surely “pull up” privileged information; and 3) state regulations didn’t authorize unrestricted direct access to the drives. But the court disagreed, citing evidence that raised an inference of the defendants’ improper conduct in handling the information.
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Practice Notes – How to best manage practice risks
Spring 2010
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 492
Abstract: When physicians consider risk management, most will immediately think of their medical malpractice insurance coverage. And rightly so. But, in addition, there are certain insurance policies that every practice should carry. Before soliciting bids, physicians should take inventory of current coverages, identify where their practice has too much or too little protection, and prepare a matrix of coverages comparing wants and needs.
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Those who take care of others … should take care of their retirement benefits, too
Spring 2010
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 853
Abstract: Any physician getting ready to retire, or simply move to another practice, will need to decide what they want to do with their retirement account from the job they’re leaving. Options include taking a lump-sum distribution, making a direct rollover into a traditional IRA or to a new employer’s 401(k) plan, or leaving the assets where they are. But there are pros and cons involved, depending on one’s age, income and retirement goals.
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Will the medical home trend transform how you practice medicine?
Spring 2010
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 737
Abstract: If the patient-centered medical home (PCMH) trend continues to gain ground, it will most likely involve every type of provider and require dramatic changes in health care delivery. Key to the PCMH concept is “whole-person orientation,” in which the personal physician is responsible for meeting all of the patient’s health care needs or arranging appropriate care through other qualified professionals. But transforming a medical practice to a PCMH is a major undertaking that requires a series of incremental changes. Doctors will need to tailor their conception and implementation of the PCMH model to the distinct characteristics of their practice.
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Health care reform: What you can expect from the new law
Spring 2010
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 871
Abstract: Health care reform … at last. But what does it mean to physician practices? According to one authority, it will place a huge load on physician practices by releasing pent-up demand for health care services from an additional 18 million newly insured people and new Medicaid users. With more patients, physicians in all specialties will have the opportunity to increase their revenues, although some critics maintain that it will redistribute income away from primary care providers and misalign monetary incentives for doctors. This article discusses the impact on Medicare payments, along with incentive payments and cost savings through streamlined health insurance claims processing procedures. Tort reform and the prospects for reform of the sustainable growth rate formula are also explored. A sidebar shows an upside and downside of the legislation as it affects the business side of a practice.
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Contractor’s Toolbox – Debt relief also brings tax implications
Spring 2010
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 432
Abstract: As the economy continues to struggle, many contractors are asking their lenders for debt relief. Often, restructuring debt is in the best interest of both borrower and lender. But contractors who are discussing workout options with their lender should be sure to consider the tax implications. Even if their property has declined in value, a foreclosure or debt workout can result in taxable cancellation-of-debt (COD) income for recourse loans, or capital gains for nonrecourse loans. There are ways to avoid or defer COD income, but the rules are complex.
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Putting the WOTC to work for you
Spring 2010
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 814
Abstract: One financial tool that contractors often overlook is the Work Opportunity Tax Credit (WOTC) — a tax break available to companies that hire workers from certain disadvantaged groups. The WOTC has been around for years, but last year’s stimulus legislation expanded the list of targeted groups to include “unemployed veterans” and “disconnected youth.” This article looks at details of the credit and how to apply, while a sidebar discusses the Hiring Incentives to Restore Employment (HIRE) Act of 2010, a tax break for hiring and retaining workers.
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Don’t throw in the towel – How to get your groove back after the recession
Spring 2010
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 508
Abstract: After several years of this tough economy, many contractors may be ready to throw in the towel. But they can get back in the groove by harnessing cash flow and actively managing their company’s finances. Every contractor should have three- to six-month cash flow projections, and not let client debts mount. This is also a good time to look at capitalization, accounting practices and other financial management issues. Nor should marketing efforts be overlooked.
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IRS employment exams: Will your construction company pass the test?
Spring 2010
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 735
Abstract: Recently, the IRS launched an audit program that focuses on employment tax issues. As part of a National Research Project (NRP), the IRS will randomly select approximately 6,000 employers over the next three years for detailed employment tax examinations. The IRS offers few details about the specific issues it plans to probe, but it’s expected that some of the main employment tax issues NRP audits will target include worker classification, officer compensation and reimbursed expenses. A sidebar to this article discusses the Davis-Bacon Act, a federal law that requires contractors to pay a “prevailing wage” on most federal projects.
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4 points to remember about D&O insurance
Spring 2010
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 529
Abstract: Last year’s so-called bailout of some of the nation’s largest banks created an excess of taxpayer ill will. To avoid similar misgivings among their customers, now’s an optimal time for banks to review their directors & officers (D&O) liability protection. It’s important to distinguish between the three parts of a typical policy, and keep in mind that broad coverage is desirable; limits should reflect the bank’s needs; and the insurance application should be accurate.
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Regulatory developments that affect your bottom line
Spring 2010
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 694
Abstract: Federal and state regulatory agencies can have a significant impact on a bank’s bottom line, so it’s important to monitor their activities. Doing so can reveal opportunities to boost — or situations that shrink — the bottom line. This article discusses three recent regulatory developments: Regulation R, which defines the extent to which a bank’s securities activities are subject to SEC oversight; state enterprise zones; and whether FDIC premium deductions will be permitted.
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Model behavior – Is your ALM model capturing your bank’s risks?
Spring 2010
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 444
Abstract: Asset-liability management (ALM) is a critical activity for banks — not just for meeting regulators’ expectations, but also as a strategic tool for controlling risk and enhancing performance. In today’s high-risk environment, it’s critical for a bank’s board of directors or asset and liability committee to take a proactive approach to ALM. There are a variety of ALM modeling software programs available, but the type of model and level of sophistication that’s right for a particular bank depends on the bank’s size, complexity, business model, risk profile and other characteristics.
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CRE loan workout guidelines support process
Spring 2010
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 812
Abstract: Community banks with high concentrations of commercial real estate (CRE) loans face a dilemma: Even though it may be in the best interest of both bank and borrower to modify or restructure a troubled CRE loan, workouts may also create a risk that the loan will be adversely classified by bank examiners. And this can have a negative impact on the bank’s earnings, liquidity and capital. However, guidance issued last October from the federal banking agencies can help banks develop prudent workout strategies that will minimize adverse financial impact. A sidebar discusses whether a modified CRE loan constitutes a troubled debt restructuring.
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5 ways to stay clear of a factory audit
Spring 2010
Newsletter: Auto Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 657
Abstract: Dealerships across the country are striving to make 2010 a far more profitable year than 2009. One area that’s easy to overlook is the possibility of a factory audit, which costs a dealership time and, hence, money. With manufacturers also looking hard to boost profits, dealers would be wise to do what they can to avoid an audit. This involves fulfilling factory expectations; getting key people involved; reviewing the appropriate records; avoiding unusual operational activity; and inspecting the service department.
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Rev up sales – Don’t let the momentum from Clunkers stall
Spring 2010
Newsletter: Auto Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 892
Abstract: Cash for Clunkers attracted a lot of attention last year. But, before the publicity completely fades away, there are ways to bring shoppers in the door — and persuade them to buy. This article describes several such techniques. At the same time, dealers will need to balance their inventory needs with their manufacturer’s flexibility — and, if layoffs are necessary, they should be based on performance, not tenure or emotion. A sidebar explains how recent inventory cuts could increase taxes if appropriate steps aren’t taken.