Year End
Showing 369–384 of 465 results
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M&A today – It could happen to you
Year End 2011
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 1207
Abstract: Whether their company is struggling or leading, it behooves every savvy business owner to stay up on the fundamentals of mergers and acquisitions. This article discusses some of the questions that a prospective buyer or seller should ask before deciding to proceed. It looks at the timing of a transaction, along with strategic considerations, due diligence, taxes and sale structure. A sidebar stresses the importance of having an integration plan already in place when the sale occurs.
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COMPLIANCE ALERT – Upcoming compliance deadlines:
Year End 2011
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 78
Abstract: A brief list of key tax reporting deadlines for December and January.
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Be on time with your electronic federal tax deposits
Year End 2011
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 333
Abstract: As of Jan. 1, 2011, the IRS no longer accepts federal tax deposit coupons and it requires taxpayers to submit the deposits electronically. This affects many qualified retirement plans. This brief article explains how to enroll in the electronic program and the importance of making timely deposits.
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Automatic enrollment – The quickest way to boost retirement plan participation
Year End 2011
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 454
Abstract: Statistics show that automatic enrollment dramatically improves participation. Why? Because even though employees can opt out if they choose, they rarely do. This article discusses the two types of automatic enrollment plans and how to set one up.
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Correcting errors before they cost you
Year End 2011
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 611
Abstract: The Voluntary Fiduciary Correction Program (VFCP) was created by the Department of Labor (DOL) to encourage correction of plan operational errors. If a plan official satisfies the VFCP terms, the DOL will issue a “no action” letter and won’t impose any further sanctions. This article reviews what transactions may be corrected and the steps to take.
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What you need to know about top-heavy testing
Year End 2011
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 849
Abstract: Each plan year, retirement plan administrators must determine whether their plans are “top heavy” based on compensation to “key employees.” What are these terms and why do they matter? This article defines who is a key employee and what makes a plan top heavy. It also tells how plans are tested and what transactions the test includes.
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Back to Basics – ’Tis the season for succession planning
Year End 2011
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 504
Abstract: Year end is a time of planning for many business owners, and an important part of this process is succession planning and preparing the next generation of management for what lies ahead. Lenders, of course, have a vested interest in their borrowers’ successors. This article points out that succession planning isn’t just for business owners nearing retirement; lenders may need to revise loan covenants to require key-person insurance. Also, a valuation professional should evaluate buy-sell agreements.
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Spotting customers ripe for a turnaround
Year End 2011
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 651
Abstract: As the economy continues to mend — sputtering along the way — commercial lenders must remain ever-vigilant in identifying customers that show signs of financial distress. An ailing customer may be a good candidate for a financial workout, or a “turnaround.” This article shows how to detect problems early and how a turnaround team works.
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The lowdown on depreciation
Year End 2011
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 890
Abstract: Changes in tax rules for depreciation may have unexpected effects on borrowers’ financial statements. Lenders who don’t understand their potential impact might respond incorrectly to their borrowers’ financials. This article discusses the effects that Section 179 expensing and bonus depreciation will have on some borrowers’ balance sheets and income statements — effects that are different for borrowers who provide tax-basis financial statements than for those who use Generally Accepted Accounting Principles (GAAP). A sidebar discusses these breaks as they affect companies with leasehold, restaurant or retail properties.
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After the dust settles – Accounting issues for business combinations
Year End 2011
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 793
Abstract: Why borrowers’ financial statements often look markedly different following a merger or an acquisition is connected to the accounting rules for business combinations. This article offers some points lenders should keep in mind as they review their borrowers’ financial statements. It discusses the basics of purchase price allocation, and notes that business appraisers can help a borrower with the more complicated aspects of a business combination, such as earnouts, deferred tax assets and liabilities, and bargain purchase prices.
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What to expect from new outsourcing audit standards
Year End 2010
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 397
Abstract: Statement on Auditing Standards (SAS) No. 70 has long provided guidance for CPAs who audit companies that outsource services such as payroll and benefit administration and those who report on service organizations’ internal controls. However, new standards more in line with international standards are on the way. This article describes how Statement on Standards for Attestation Engagements (SSAE) No. 16 proposes to change outsourcing audits.
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Specifics, please – SEC targets generic risk disclosures
Year End 2010
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 390
Abstract: Recently, the SEC recently has expressed a desire for more “targeted” risk disclosures. As this article explains, this means companies should avoid using generic descriptions and boilerplate language in discussions of risk factors that affect their operations and financial performance.
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Handle foreign tax credits with care
Year End 2010
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 608
Abstract: The foreign tax credit (FTC) is designed to help prevent double taxation of multinational companies’ foreign source income. But, to restrict or eliminate certain international tax planning techniques, Congress recently placed new limits on uses of the FTC. This article advises companies with foreign income to exercise care to avoid unpleasant tax surprises.
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Wall Street reform: What does it mean for public companies?
Year End 2010
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 993
Abstract: The Dodd-Frank Wall Street Reform and Consumer Protection Act focuses on reforms to the financial services industry, but it also makes several significant changes that affect public companies in general. This article summarizes some of these changes related to proxy access, executive compensation, clawbacks and compensation committee independence. And it provides action steps for companies to take now. A sidebar explains that Dodd-Frank permanently exempts smaller public companies from Sec. 404(b)’s mandate that management evaluate the adequacy of its internal controls over financial reporting.
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News for Nonprofits – Could you lose to gaming?
Year End 2010
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 421
Abstract: Gaming fundraisers and obligations associated with them are explored in this issue. Bingo games and poker nights are fairly common fundraising events for nonprofits that have obtained a state license. New IRS Publication 3079, Tax-exempt Organizations and Gaming, explains the effect that gaming could have on an organization’s tax-exempt status and the reporting requirements.
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Accountability – Your public is calling
Year End 2010
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 522
Abstract: In a downturned economy, donations to nonprofits are difficult for both individuals and organizations to make. So being accountable carries more weight than ever. A nonprofit must not only conduct business ethically and transparently, but also be able to publicly explain how it handles its finances and governance. This article covers various areas of accountability, including governance, finances, programs and documentation.