Year End

Showing 1–16 of 388 results

  • News for Nonprofits

    Year End 2019
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 433

    Abstract: This issue’s “News for Nonprofits” spotlights uneven distribution of nonprofits in the nation, a study examining women donors, disaster-related giving trends, and a charitable deduction drop.

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  • Returnships might fill your talent gap

    Year End 2019
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 558

    Abstract: In today’s tight job market, employers must innovate when it comes to filling their positions. Returnship programs can provide welcome and valuable relief for nonprofits facing hiring challenges. This article explains how returnships work, and the benefits and risks they offer.

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  • Gifts to donor-advised funds continue to bloom – Fully understand these popular gifts before acceptance

    Year End 2019
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 741

    Abstract: DAFs are flourishing, at a rate not observed before by fund followers. A recent report notes that, for the eighth consecutive year, there was growth in all key metrics: the number of individual donor-advised funds, total grant dollars from them, total contributions to them and total charitable assets in them. This article explains these funds and their sponsoring organizations, gauging the role of sponsors, and how to attract this type of gift.

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  • Program service or supporting activity? Get your expense allocation right

    Year End 2019
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 820

    Abstract: The push for more transparency from nonprofits has placed a greater emphasis on how an organization’s expenses break down — in other words, how it uses its resources. In 2016, the FASB released a new rule that reflects this priority. While the rule has been in effect for almost two years, some nonprofits still struggle with properly allocating their costs. This article explains the FASB’s requirements and common reporting problems such as the mishandling of joint costs and overallocating to the management and funds category. Permissible allocation methods also are discussed. A sidebar highlights the FASB’s definitions of program services and supporting activities.

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  • COMPLIANCE ALERT

    Year End 2019
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 203

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

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  • Should your 401(k) vest now or later?

    Year End 2019
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 451

    Abstract: Survey data from the Plan Sponsor Council of America (PSCA) indicates that roughly 40% of 401(k) plan sponsors provide immediate vesting on their matching contributions. In theory, employers that offer immediate vesting on matching 401(k) contributions might have a leg up on other companies when recruiting workers in a tight labor market. This article discusses why immediate vesting is an important aspect of your recruiting strategy.

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  • Plan advisor fiduciary category status: It’s more than numbers

    Year End 2019
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 653

    Abstract: Like so many other facets of retirement plan management, the role of plan advisors who help you with plan investments is governed by ERISA. And it may seem that many plan sponsors speak in ERISA code sections. For plan sponsors, the question is: Do you need a 3(38) fiduciary, or is a 3(21)ii fiduciary more fitting? This article reviews the duties of each and why a plan sponsor may choose one or the other.

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  • How plan eligibility can help achieve recruitment goals

    Year End 2019
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 587

    Abstract: In a tight labor market, employees may feel more confident about finding another job if they’re unhappy with the one they have. For plan sponsors, 401(k) plan participation eligibility requirements take on greater significance in this market. In general, employers can require a new hire to wait a year before being eligible to participate in a qualified retirement plan, in addition to requiring that the employee be 21 years old. This article discusses the pros and cons of giving new employees the opportunity to enroll in the plan immediately.

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  • RMDs and “lost” participants – Steps to comply with your fiduciary duty

    Year End 2019
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 920

    Abstract: Losing contact with former participants who have vested benefits remaining in your plan can be problematic for both the former participants and the plan sponsor. The issue becomes more urgent when it’s time for them to begin receiving their required minimum distributions (RMDs) the year after they hit 70½. This article takes a look at why it’s a problem and what plan sponsors can do about it.

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  • The best-laid plans – Helping borrowers prepare for the worst-case scenario

    Year End 2019
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 446

    Abstract: When the owner of a small business dies or becomes disabled, the business’s lending institution may decide to foreclose, which may be the most appropriate choice — especially if the owner was the only employee. But for a small business with more than one employee, there may be other options. This article lists some questions that can help a borrower prepare for this eventuality and ensure the best outcome for both the business and the lender.

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  • Can the cash conversion cycle help determine liquidity?

    Year End 2019
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 609

    Abstract: A key factor when assessing whether a borrower will be able to make timely repayments of a loan is liquidity. There are several metrics lenders can use in this analysis, including the current or quick ratio. But this article focuses on the cash conversion cycle (CCC) metric. Using several hypothetical examples, it defines the CCC and explains how it works. The article points out that the CCC, as well as other liquidity metrics, can help lenders stay up to speed on ways to assess the risks — and rewards — their borrowers present.

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  • Put benchmarking in your borrowers’ toolbox

    Year End 2019
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 638

    Abstract: Benchmarking is a powerful analytical tool that compares a company’s performance with industry norms and best practices. By advocating for regular benchmarking studies, lenders can help borrowers gain a competitive advantage and remedy shortcomings. This article offers some hypothetical examples to illustrate how benchmarking can be useful to business owners and notes the importance of seeking data sorted by industry, size and geographic location, if possible.

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  • 7 ways to avoid lending to an ineffective business owner

    Year End 2019
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 808

    Abstract: It’s important for a lender to be able to determine, before funding a loan, whether a prospective borrower’s presentation matches reality. This article suggests some steps lenders can take to determine whether business owners are likely to be successful, including evaluating their business history, examining trends in career history and ascertaining what strategies they use to stay up to date on the latest market developments. A sidebar offers questions that will help lenders obtain pertinent information about the viability of a borrower’s business going forward.

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  • SCOTUS strikes down ban on immoral or scandalous trademark registration

    Year End 2019
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 441

    Abstract: Just two years after ruling that a ban against the registration of disparaging trademarks was a violation of the First Amendment and thus unconstitutional, the U.S. Supreme Court has proven that it wasn’t a fluke. It recently held that a ban against registration of immoral or scandalous trademarks is unconstitutional as well. This article summarizes the case and how the decision implicates previously rejected and pending trademarks found to have violated the bar. Iancu v. Brunetti, No. 18-302, June 24, 2019, U.S.

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  • Limited protection – Inaccurate statement forfeits copyright infringement claim

    Year End 2019
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 684

    Abstract: Creative works are generally subject to copyright protection even without registration with the U.S. Copyright Office. But there are a number of important advantages to securing Copyright Registration — including the ability to file suit for copyright infringement. Normally, a registration certificate provides sufficient evidence of a valid registered copyright. However, inaccurate information in the certificate can invalidate the registration. This article examines a recent case in which the holder of one such certificate not only lost out on its ability to pursue an infringement claim, but also ended up on the hook for the would-be defendants’ attorneys’ fees and costs. Gold Value Int’l Textile, Inc. v. Sanctuary Clothing, LLC, No. 17-55818, June 4, 2019, 9th Cir.

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  • It’s official – Supreme Court says government isn’t a person ― for patent purposes

    Year End 2019
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 551

    Abstract: Patentees welcomed a recent U.S. Supreme Court decision that significantly reduces the pool of potential challengers to the validity of existing patents. This article highlights a ruling finding that federal governmental agencies can’t take advantage of three patent review processes created less than a decade ago — because the federal government isn’t a “person” under patent law. Return Mail, Inc. v. U.S. Postal Service, No. 17-1594, June 10, 2019, U.S.

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