Year End
Showing 33–48 of 465 results
-
It could be a win-win – Boost morale, save taxes with achievement awards
Year End 2021
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 444
Abstract: Many small businesses have been struggling with morale during the COVID-19 pandemic. They might be able to boost their employees’ spirits with a relatively low-cost fringe benefit: an achievement awards program. This article discusses the tax implications of such a program and the importance of determining whether it is nonqualified or qualified.
-
How can you improve pay equity in your company?
Year End 2021
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 608
Abstract: Providing the same compensation to workers who perform the same or similar jobs — while accounting for differences in experience and tenure — is both required by law and good business. This article offers some steps that can help business owners assess and, if necessary, improve, pay equity within their organizations.
-
The pros and cons of retirement plan rollovers
Year End 2021
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 683
Abstract: In this volatile economy, some sectors are looking better than ever while others are still struggling. Accordingly, many employees are reassessing their careers and seeking new employment in more lucrative industries. This article points out that those changing jobs need to understand the ins and outs of transferring from one retirement plan to another to ensure they don’t diminish their savings or unnecessarily owe taxes because of the transition.
-
Avoiding a tax hit with a Section 1031 exchange
Year End 2021
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 850
Abstract: A Section 1031 exchange (also known as a like-kind exchange) allows commercial or investment real estate owners to avoid capital gains tax when selling the property by swapping qualifying properties. This article notes that recent legislation has cracked down on Sec. 1031 exchanges, but currently it’s still possible to use this technique for qualified real estate transactions. A sidebar explains multiple-party transactions.
-
5 tips to help borrowers survive a labor shortage
Year End 2021
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 376
Abstract: In a tight labor market, businesses may have a hard time finding qualified workers and their existing employees may demand wage or salary adjustments or bonuses. When market conditions are unfavorable, borrowers may turn to their lenders for advice. This article lists five suggestions lenders can offer to help borrowers adjust to labor shortages and cope with employee attrition.
-
After the deluge – Help businesses get back on their feet after a disaster
Year End 2021
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 693
Abstract: When lenders are faced with businesses that need funds immediately to help rebuild after a hurricane, fire, flood or other disaster, they need to make wise and well-founded decisions about whether to approve those loans. This article suggests some basic steps lenders can take to avoid long-term problems for their portfolios.
-
Learn the ins and outs of GAAP vs. tax-basis accounting
Year End 2021
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 576
Abstract: Lenders need to understand the different accounting standards businesses may use in compiling their financial statements to ensure their borrower analyses are accurate. This article explains the differences between using Generally Accepted Accounting Principles (GAAP) and using a tax-basis reporting framework. The article notes that tax-basis reporting may be appropriate if a business is owned, operated and financed by individuals closely involved in day-to-day operations who understand its financial position.
-
How to support a brick-and-mortar business as it launches online
Year End 2021
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 867
Abstract: Today, companies continue to embrace e-commerce as an extension of their usual business operations, as a means of insurance in case of additional lockdowns and, in some cases, to completely replace their physical locations. This article points out that in assessing the financial health of borrowers as they establish or grow an online presence, lenders must be aware of the keys to a successful virtual business model. A sidebar suggests some questions lenders should ask borrowers attempting to expand their businesses online.
-
News for Nonprofits – Survey finds mixed results on public trust
Year End 2021
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 450
Abstract: The latest “News for Nonprofits” highlights a recent study delving into the public’s trust in nonprofit and philanthropic organizations, when the nonprofit industry should fully recover its pandemic-related job losses, and the impact of donor-imposed restrictions on their donations to nonprofits.
-
Strategic planning – Using a “real-time” approach to guide your future
Year End 2021
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 681
Abstract: As nonprofits move toward a post-COVID-19 economy, it’s a great time to do some strategic planning. And the way nonprofits go about strategic planning may be ready for an update as well. This article examines how adopting a more fluid and ongoing approach known as “real-time strategic planning” can allow nonprofits to quickly and efficiently identify, understand and act on challenges and opportunities to advance their missions.
-
3 tips for getting your budgeting back on track
Year End 2021
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 582
Abstract: The pandemic has wreaked havoc with many nonprofits’ budgets over the past two years. Some organizations have taken a more permissive approach to budgeting, but they can’t afford to continue it indefinitely. This article offers three tips to help nonprofits develop the realistic budgets they need to return to financial stability.
-
Independent contractor or employee: What’s the current test?
Year End 2021
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 752
Abstract: With a labor shortage and COVID-19-related budget crunches, some nonprofits have turned to freelancers and contractors to fill staffing gaps. But are those individuals actually employees? Employers that misclassify workers can face harsh consequences, so it’s important to know the proper standard. This article reviews the status of the rule after a Trump administration revision failed to take effect, and the test as it currently exists under U.S. Supreme Court and Department of Labor rules. A short sidebar looks at the IRS approach to worker classification.
-
Estate planning pitfall – You don’t have a residuary clause in your will
Year End 2021
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 287
Abstract: A residuary clause is a provision in a will that passes the residue of an estate to designated beneficiaries. Consider it a safety net that catches all of a person’s possessions that aren’t covered by specific gifts. This brief article explains what happens if a will doesn’t have a residuary clause.
-
Have you named successor fiduciaries?
Year End 2021
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 657
Abstract: It’s generally not enough to appoint an executor to handle a person’s estate after his or her death or name a trustee to administer a trust. Choosing qualified people to fulfill these duties requires forethought and in-depth analysis, but it’s only half the battle. For greater protection, consider choosing “successor fiduciaries” who can step in at a moment’s notice and take over, if needed. This article details the duties of a successor fiduciary.
-
You can relax if your estate plan includes a SPA trust
Year End 2021
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 760
Abstract: During times of economic and tax law uncertainty, the more flexible a person’s estate plan, the better. As some parts of the country are rebounding economically from effects of the COVID-19 pandemic, other areas continue to struggle. In addition, there’s the possibility of major tax law changes on the horizon that could greatly affect one’s estate plan. Because of this uncertainty, consider all the strategies that can build flexibility into an estate plan. This article examines how a special power of appointment (SPA) trust can be beneficial to an estate plan.
-
Take full advantage of your annual gift tax exclusion
Year End 2021
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 774
Abstract: One of the most effective estate-tax-saving techniques is also one of the simplest and most convenient: making maximum use of the annual gift tax exclusion. Individuals can annually make up to $15,000 in gifts per person gift tax free ($16,000 in 2022). This article explains how an individual can maximize the amount of assets he or she can annually pass to loved ones using the annual gift tax exclusion. A sidebar details when a gift tax return must be filed.