MFG

Showing 49–64 of 220 results

  • Learning the ABCs of the QBI deduction for pass-through entities

    Summer 2018
    Newsletter: Manufacturer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 917

    Abstract: The Tax Cuts and Jobs Act (TCJA) permanently lowers the federal income tax rate for C corporations to a flat 21%, starting in 2018. But manufacturers that operate as sole proprietorships and “pass-through” entities aren’t eligible for this reduced tax rate. Instead, they may be eligible for a “qualified business income” (QBI) deduction for 2018 through 2025. This article covers the basics of this special deduction. A sidebar explains why it’s important to meet with your tax advisor to review your choice of entity under the new law.

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  • How to put financial statements to work for your business

    Spring 2018
    Newsletter: Manufacturer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 448

    Abstract: Spring is the time of year that calendar-year-end businesses receive GAAP financials and prepare their tax returns. This article explains how manufacturers can take financial data beyond compliance and use it to develop a proactive business plan and benchmark performance.

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  • Loaning money between a business and its shareholders

    Spring 2018
    Newsletter: Manufacturer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 620

    Abstract: Private business owners often loan money to and from their businesses. The IRS looks closely at such transactions to determine whether they are truly loans, or actually compensation, dividends or contributions to equity. This article explains how informal shareholder loans may lead to adverse tax consequences and how the U.S. Tax Court determines that a shareholder loan is bona fide debt.

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  • Compilation, review or audit: Select the right level of assurance

    Spring 2018
    Newsletter: Manufacturer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 676

    Abstract: The term “assurance” refers to how much confidence lenders and other stakeholders have that a company’s financial statements will be reliable, informative and in conformity with a particular financial reporting framework. This article compares and contrasts the three levels of assurance, along with providing guidance on how to select the right option.

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  • Expanded depreciation deductions – How can you benefit from tax reform?

    Spring 2018
    Newsletter: Manufacturer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 828

    Abstract: In December 2017, President Trump signed the Tax Cuts and Jobs Act. This is the most comprehensive tax reform package in over three decades, and it will have a major tax impact on manufacturers and distributors in 2018. This article covers some expanded tax breaks for depreciation of capital expenditures. A sidebar explains the limitations that apply to luxury passenger vehicles.

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  • Smart factories and blockchain: How to stay on the cutting edge of technology

    Winter 2018
    Newsletter: Manufacturer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 430

    Abstract: Just-in-time production, continuous improvement initiatives and other classic business management tools won’t be enough to stay competitive in a technology-driven marketplace. This article explains two types of emerging technologies — smart factories and blockchain — that are expected to revolutionize the manufacturing industry in the 21st century.

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  • Understanding “nexus” – Know the risks and rewards of operating across state lines

    Winter 2018
    Newsletter: Manufacturer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 641

    Abstract: Manufacturers and distributors that operate across state lines may be subject to tax in more than one state. This article explains the concept of “nexus,” along with the advent of “market-based sourcing” in some states that may apply to companies with service or licensing revenues. By conducting a nexus study, your company can get a clearer picture of the effects of operating in various states, allowing you to make smarter expansion plans.

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  • What are the limits on fringe benefits for pass-through entity owners?

    Winter 2018
    Newsletter: Manufacturer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 618

    Abstract: S corporations, partnerships and limited liability companies (LLCs) that are treated as partnerships for tax purposes qualify for “pass-through” taxation. This treatment generally offers an advantage over C corporations, except when it comes to fringe benefits provided to owners. This article explains how fringe benefits for pass-through entity owners may be treated differently from those provided for regular employees and C corporation shareholder-employees.

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  • Are your prices too high, too low or just right?

    Winter 2018
    Newsletter: Manufacturer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 831

    Abstract: Manufacturers tend to use product pricing models that focus on direct production costs. This article explains why this simplified approach to pricing products may compromise market share over the long run and how market leaders factor market research and overhead costs into their pricing strategies. A sidebar compares low-cost vs. differentiation marketing strategies.

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  • Understanding and reducing cyberrisks

    Fall 2017
    Newsletter: Manufacturer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 447

    Abstract: Data breaches can cause safety issues, negative publicity, lost productivity, and compromised personal and corporate data. This article explains the cost of data breach and outlines ways to help prevent attacks from inside and outside an organization.

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  • Loan or lease – What’s the smartest way to finance new asset purchases?

    Fall 2017
    Newsletter: Manufacturer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 584

    Abstract: Manufacturers that need to expand their facilities or update equipment may be weighing the pros and cons of financing vs. leasing. This article explains tax, financial and practical considerations to help business owners make informed decisions.

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  • Family businesses: How to survive a “divorce”

    Fall 2017
    Newsletter: Manufacturer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 665

    Abstract: Many successful small manufacturing businesses are run by families. Unfortunately, family members sometimes disagree and decide to part ways. This article discusses valuation methods and common adjustments that apply when dividing marital estates and buying out dissenting shareholders from the family business.

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  • Tax issues to consider when investing in training and recruiting

    Fall 2017
    Newsletter: Manufacturer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 798

    Abstract: Many manufacturers are concerned about the lack of skilled workers. This article explains some cost-effective training and recruiting solutions. A sidebar discusses the state, federal and practical guidance for paying interns.

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  • E-Verify helps confirm employment eligibility

    Summer 2017
    Newsletter: Manufacturer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 414

    Abstract: Federal law requires employers to verify employment status using Form I-9. But dishonest workers sometimes use fake or stolen IDs to get hired. The E-Verify system helps employers comply with the law. This article explains how E-Verify works and why the requirements for using it might change in the future.

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  • Close-up on forensic accounting investigations

    Summer 2017
    Newsletter: Manufacturer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 690

    Abstract: If an employee is suspected of stealing assets or cooking the books, it may be time for a forensic accounting investigation. This article discusses how business owners can handle fraud suspicions to minimize disruptions, preserve evidence and mitigate losses.

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  • Human vs. robot – Carefully weigh the pros and cons of automation

    Summer 2017
    Newsletter: Manufacturer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 595

    Abstract: Manufacturers and distributors face rising costs of labor and benefits, burdensome government regulations and a shortage of skilled workers. Investing in automated equipment may seem like a smart alternative to relying on people. But automation can sometimes be more expensive and time-consuming than management expects. This article presents the pros and cons and explains why it’s important to crunch the numbers before automating.

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