Year End

Showing 1–16 of 413 results

  • 7 11th-hour tax strategies for individuals

    Year End 2020
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 444

    Abstract: There’s still time for individuals to cut their 2020 tax bills. This article offers seven last-minute tax strategies to consider at the end of this tumultuous year, including donating to charity, using capital losses to offset capital gains and adjusting income tax withholding. The article notes that more tax strategies may be available, depending on the taxpayer’s specific circumstances.

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  • The pros and cons of long-term care insurance

    Year End 2020
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 700

    Abstract: The COVID-19 pandemic has served as a reminder of how hard it can be to deal with an unexpected health crisis, and how important it is to foresee and plan for potential health care needs before they arise. One such potential eventuality is long-term care (LTC). While an insurance policy can be the best approach, this article suggests that, before committing to LTC insurance, an individual should weigh the benefits and drawbacks.

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  • Remote control – Preventing employee security breaches

    Year End 2020
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 691

    Abstract: In light of ongoing concerns about the COVID-19 pandemic, remote work appears likely to be with us in some form for the foreseeable future. So, it’s important for companies to ensure that their connections to employees working from home remain as secure as possible. This article suggests some security steps businesses can take, including having employees use business-issued devices and implementing dual-factor authentication. The article notes that a multilayered defense is likely to prevent security breaches.

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  • Appreciate these depreciation tax breaks

    Year End 2020
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 857

    Abstract: Businesses that have been ramping back up at year end may need to buy business property for the rebound. This article highlights several key potentially beneficial depreciation-related tax breaks for companies, such as a first-year “bonus depreciation” deduction and a MACRS deduction. A sidebar discusses tax rules relevant to business driving.

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  • Real estate as a “side gig” – Learn the ins and outs of lending to a novice real estate investor

    Year End 2020
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 419

    Abstract: With real estate prices approaching all-time highs in some areas, novice investors continue to enter the market. Lenders need to determine what’s driving these persons or groups to purchase real estate and what they hope to achieve. This article offers some guidance to help lenders evaluate novice real estate investors. It notes that lenders should scrutinize novice investors’ intentions, experience and education to identify those with the potential to excel in this challenging field.

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  • A closer look at the percentage-of-completion method

    Year End 2020
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 641

    Abstract: Clearly, lenders need ways to determine whether their borrowers are maintaining profitability. One way is to learn about the accounting methods they use, including how subjective their assumptions are when reporting their financial statements. Businesses that engage in long-term contracts frequently use the percentage-of-completion method to record contracts and revenues. This article looks at the ins and outs of this method, including what kinds of businesses typically use it and how it works.

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  • Where there’s smoke, there’s fire – Watch for the warning signs of fraud

    Year End 2020
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 696

    Abstract: As a result of the dramatic economic downturn caused by the COVID-19 pandemic, many businesses have been struggling to maintain profit margins, and many of their employees are under severe stress. In this confusing and difficult environment, the temptation to commit fraud may be harder to resist. This article points out that it’s imperative that lenders be aware of the potential threat to their borrowers’ bottom lines — possibly from people inside the company — and take proactive action to ensure strong financial oversight and due diligence.

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  • Lending to retrofit a business in response to COVID-19

    Year End 2020
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 888

    Abstract: To mitigate the risks associated with COVID-19, many businesses are taking steps to modify their facilities, so lenders need to understand how to evaluate loan requests for retrofitting projects. This article suggests several questions to ask prospective borrowers, such as what’s driving the need for investment and whether customers will notice the improvements, which will help lenders make more-informed lending decisions. A sidebar addresses how to evaluate a borrower’s previous construction management experience.

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  • News for Nonprofits – Charity Navigator launches new rating system

    Year End 2020
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 440

    Abstract: This issue’s “News for Nonprofits” highlights Charity Navigator’s new rating system, survey results that predict how many nonprofits may be forced to close as a result of COVID-19 and a report that shows many ultrawealthy don’t donate.

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  • Deciding if it’s time for a merger

    Year End 2020
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 586

    Abstract: As many nonprofits struggle financially as a result of the COVID-19 crisis, some are considering merging with another organization to survive. Nonprofit mergers are nothing new, of course, but they’re not always a good idea. This article discusses some of the factors an organization should weigh when evaluating merger opportunities.

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  • Financial management – Are you using relevant ratios in these uncertain times?

    Year End 2020
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 686

    Abstract: Ratios grab information from your financial statements that can be presented as easy-to-process snapshots of an organization’s financial health, an effective tool in the COVID-19–related economic crisis. This article presents some ratios that can be useful in calculating a nonprofit’s financial stability.

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  • IRS issues proposed regs on UBTI “silo” rules

    Year End 2020
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 829

    Abstract: Ever since the TCJA changed the rules about UBTI, nonprofits have had questions about just how those rules apply. Now there are proposed IRS regulations that nonprofits with more than one unrelated trade or business can rely on until final regulations are published. This article highlights the regs’ critical components, including elements that have changed from earlier drafts. A sidebar explains how the newly proposed regulations allow an organization’s various investment activities to be treated as one separate unrelated business.

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  • COMPLIANCE ALERT

    Year End 2020
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 196

    Abstract: This feature lists a few key year-end tax reporting deadlines for December and early February.

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  • Are you ready to track part-timers’ hours?

    Year End 2020
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 422

    Abstract: Retirement plan years beginning in 2021 have a new recordkeeping requirement, thanks to the Setting Every Community Up for Retirement Enhancement (SECURE) Act of 2019. This article highlights what plan sponsors who have part-time employees need to know.

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  • Divided Supreme Court distinguishes between plan types

    Year End 2020
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 468

    Abstract: In the recent class action case of Thole v. U.S. Bank N.A., participants sued their employer on grounds of steep investment losses caused by mismanagement of the company’s defined benefit (DB) pension fund. The U.S. Supreme Court ruled against the plaintiffs, however, finding they lacked standing (authority) under ERISA to sue. This article looks at the court’s reasoning. Citation: Thole v. U.S. Bank N.A., 140 S. Ct. 1615 (2020).

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  • Coming soon: Pooled employer plans – A look at how small employers can benefit

    Year End 2020
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 771

    Abstract: Employers and retirement plan services providers have had a year to mull their options since the Setting Every Community Up for Retirement Enhancement (SECURE) Act of 2019 paved the way for the launch, in 2021, of pooled employer plans (PEPs). For small businesses, these new plans may fundamentally change the quality of and access to retirement plans. This article looks at how PEP providers may benefit, PEP specifics, and liability issues for those plans that decide to take advantage of a PEP.

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