Year End
Showing 433–448 of 465 results
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Moneylines: News Briefs for Businesses
Year End 2009
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 420
Abstract: This issue’s topics: An anti-identity-theft rule that’s in effect for companies that offer any sort of credit arrangement; the lack of competition among health insurance providers; pay increases that are expected to be only minimal in 2010; and more large companies seeking bank loan covenant amendments.
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Fraud has struck! What now? – A contingency plan can help minimize fallout, expedite investigation
Year End 2009
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 772
Abstract: When fraud strikes, panic is a common but not very desirable response. Having a fraud contingency plan can help ensure that a business will know just what to do to minimize the fallout from a fraud incident and get the investigation underway immediately. It involves taking an honest look at the types of fraud most likely to be attempted, and how to respond if controls are breached. This includes having the right members for a fraud investigation team and communicating effectively with employees, the public and other stakeholders. A good fraud contingency plan should be integrated into a greater suite of risk management programs.
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Charitable giving – Noncash donations can take many forms
Year End 2009
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 1023
Abstract: Donating cash might be an easy way of supporting a charity, but it’s not necessarily the best. Rather than hurting personal cash flow by lowering the balance on one’s bank account, it might be better to look to other assets to serve as a valuable donation — with some helpful tax benefits. This article discusses donating a home, a vehicle, art or other collectibles, or appreciated stock, while a sidebar shows the different costs involved in donating cash, stock, real estate or collectibles.
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Truth in Lending Act disclosures soon won’t be required for plan loans
Year End 2009
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 330
Abstract: Starting July 1, 2010, retirement plans that offer loans to participants will no longer be required to provide Truth in Lending Act (TILA) disclosures. This short article discusses how this affects plan sponsors.
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What you should know about measuring fair value before your next audit
Year End 2009
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 606
Abstract: The Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) 820, Fair Value Measurements and Disclosures, defines fair value, establishes a framework for measuring fair value and outlines necessary financial disclosures about fair value measurements. Formerly referred to as FASB Statement of Financial Accounting Standards No. 157 (SFAS 157), ASC 820 significantly changes how companies disclose fair value in their financial statements and how they can fairly value certain assets or liabilities for which no market exists. This article takes a closer look at why plan sponsors should know about ASC 820.
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Are your distribution consent notices up to date?
Year End 2009
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 764
Abstract: The Pension Protection Act of 2006 (PPA) mandated that plan sponsors give qualified retirement plan participants notice about the distribution of their benefits when the distribution requires the participant’s consent. The IRS has recently proposed regulations that provide guidance on the information that plan sponsors must include in this distribution notice. This article explains how the regulations affect the content and timing of the distribution notices to ensure that participants are fully aware of the consequences of taking an immediate distribution and failing to defer.
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Plan fees and their disclosure – How one sponsor met its fiduciary obligation
Year End 2009
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 761
Abstract: With economic markets recovering from near record low levels, individuals are watching their investment account activity more carefully than ever. Maybe this is what inspired four retirement plan participants to take a closer look at their investment activity. This article summarizes a class action suit for alleged high mutual fund fees and lack of fee disclosure to plan participants.
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NEWS FOR NONPROFITS – New Form 990: Are you prepared?
Year End 2008
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 536
Abstract: Coverage includes info on the Uniform Prudent Management of Institutional Funds Act of 2006 (UPMIFA), which is likely to affect your organization if it has endowment funds, and a checklist of preparatory steps for the new IRS Form 990.
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Free or low-cost software offers tech alternatives
Year End 2008
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 925
Abstract: Does your nonprofit need to compete in this technology-driven environment but there’s one hitch: You just can’t afford it? Don’t be discouraged: Good software can be obtained without spending much money — and in some cases without spending any at all.
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Fair game – New accounting standard may affect your financial statement
Year End 2008
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 688
Abstract: If you thought the new accounting standard that requires organizations to measure assets at fair value doesn’t apply to your nonprofit, think again. It’s likely you’ll need to use it starting with your next financial statement.
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When fiscal sponsorship is right …
Year End 2008
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 760
Abstract: Becoming — or finding — a fiscal sponsor is the smart thing for a nonprofit to do under certain circumstances. Do you know the difference between being a fiscal agent and a fiscal sponsor?
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Ask the Advisor – Q. Does my private company need to comply with any SOX provisions?
Year End 2008
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 477
Abstract: This column explains how private companies can benefit from adopting Sarbanes-Oxley (SOX) provisions — particularly if they expect their business to be acquired by a public company. SOX adherence makes sellers more attractive to public company buyers, which can result in a higher sale price. Compliance with SOX can also improve a company’s image and reputation with investors, lenders and the public by demonstrating it has nothing to hide.
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A sprint and a marathon – How dual-purpose integration supports short- and long-term goals
Year End 2008
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 729
Abstract: Sometimes M&A dealmakers focus too much on the first few months of postclosing integration and neglect to plan for the long-term success of a deal. But as this article argues, dual-purpose integration plans that are closely coordinated, yet have distinct purposes, help to immediately secure deal benefits as well as set the merged organization on the path to future success.
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Cross-border M&As – Don’t let people power become people problems
Year End 2008
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 843
Abstract: Managing the legal, financial and operational details of any acquisition can be arduous, and that’s doubly true of foreign transactions. But among the greatest challenges cross-border buyers face are the “people” issues — including cultural differences and local labor laws and regulations. This article discusses strategies for coping with human resource issues that could trip up a deal.
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Get smart about intellectual property
Year End 2008
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 917
Abstract: Intellectual property (IP) is a central, even defining, asset for many companies, and some M&A deals hinge on gaining access to IP assets such as patents, copyrights, trademarks and trade secrets. This article tells sellers how to prepare IP for buyer scrutiny — including being ready to demonstrate legal rights to this intangible property. And it instructs buyers to perform careful due diligence so that they can be sure they’ll get what they’re paying for.
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Estate planning pitfall – You’ve left all of your assets to your spouse
Year End 2008
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 315
Abstract: Leaving all of a person’s wealth to a spouse may seem like a simple, effective estate planning strategy thanks to the unlimited marital deduction. But leaving everything to a spouse is a potentially costly mistake that can cause a person to waste his or her federal estate tax exemption and dramatically reduce his or her children’s inheritances. This short article explains why using a bypass trust may be a better strategy.