408

Showing all 14 results

  • Don’t let employee tip income trip you up

    August / September 2020
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 408

    Abstract: While 2020 hasn’t been kind to tipped employees during the COVID-19 pandemic, employees with substantial tip income can pose an accounting challenge for retirement plan sponsors if those employees take retirement saving seriously. This brief article discusses how tips figure into retirement plan requirements.

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  • New exempt status income threshold could impact 401(k) plan costs

    October / November 2019
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 408

    Abstract: The 401(k) plan employer contribution formula for hourly employees that includes overtime pay may increase plan costs next year — along with overtime pay outlays. That’s because of the Department of Labor’s proposed revised rule increasing the income threshold for overtime pay eligibility that’s expected to kick in after the final rule is published. This short article reviews the proposed rule and what it means for plan sponsors.

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  • News for Nonprofits – Push continues for universal charitable deduction

    February / March 2019
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 408

    Abstract: This issue’s “News for Nonprofits” spotlights ongoing legislative proposals that, if enacted, would mitigate the potentially negative repercussions of the federal income tax overhaul on charitable deductions. The feature also highlights funders who’ve turned to competitions to decide how to direct their dollars. Also covered: a study that explores the link between a lack of trust in government and the use of nonprofit services.

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  • Study up on the tax advantages of a 529 savings plan

    September 2018
    Newsletter: Tax & Business Alert

    Price: $225.00, Subscriber Price: $157.50

    Word count: 408

    Abstract: With kids back in school, it’s a good time for parents (and grandparents) to think about college funding. One option, which can be especially beneficial if children still have many years until heading off to college, is a Section 529 plan. This article explains why these savings vehicles are always top of mind for those looking for a tax-smart way to fund college costs.

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  • Ask the Advisor – Q: Should I consider a long-term acquisition?

    August / September 2017
    Newsletter: Merger & Acquisition Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 408

    Abstract: Why would M&A parties choose a long-term acquisition? This column tackles the question, outlining two versions of this type of prolonged deal and explaining what buyers and selling owners might achieve.

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  • Discovering e-discovery

    May / June 2014
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 408

    Abstract: In today’s digital age, the ubiquity of “electronically stored information” (ESI) has profoundly changed the way litigants conduct discovery — so much so that the Federal Rules of Civil Procedure were amended to address the specific issues surrounding ESI. This brief article reviews several of these amendments and their implications, including the concept of discovery requests designed not to elicit relevant ESI, but to elicit information about the procedures or methods a party used to search for responsive ESI. Ruiz-Bueno v. Scott, No. 2:12-cv-0809 (S.D. Ohio 11/15/201

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  • Tax Tips – Is time running out for GRATs?

    September / October 2013
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 408

    Abstract: This issue’s “Tax Tips” explains why the benefits of grantor-retained annuity trusts (GRATs) might soon be more limited; enhanced tax benefits, due to expire at the end of the year, for conservation easements; and why it can be dangerous to use self-directed IRAs to hold “alternative” investments, such as real estate or closely held business interests.

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  • BANK Wire – Basel III finalized

    Fall 2013
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 408

    Abstract: This issue’s “BANK Wire” discusses the OCC’s and the Federal Reserve Board’s final rules adopting Basel III bank capital requirements. It also looks at an OCC guide offering practical, best-practices advice for community banks and a Federal Trade Commission guide regarding its Red Flags Rule for spotting identity theft. And it mentions a recent study by the St. Louis Federal Reserve Bank identifying the distinguishing features of community banks that maintained the highest supervisory ratings during the recent financial crisis.

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  • Tax Tips – Don’t miss filing deadlines

    March / April 2013
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 408

    Abstract: This issue’s “Tax Tips” shows why dropping a tax return in the mailbox on the deadline date is not a guarantee that the return is “timely filed” — and how taxpayers can make sure it is. It also looks at why failing to comply with Internal Revenue Code Section 409A rules can result in accelerated tax liability and stiff penalties in regard to severance plans. And it notes tax benefits for both employers and employees when the owners allow employees to donate unused leave in exchange for employer cash contributions to eligible disaster relief organizations.

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  • Impact of higher individual federal tax rates

    April 2013
    Newsletter: Tax & Business Alert

    Price: $225.00, Subscriber Price: $157.50

    Word count: 408

    Abstract: Media outlets have focused a great deal of attention on the topic of increased individual federal tax rates. Most wage earners have seen their take-home pay shrink due to higher payroll taxes, but high-income taxpayers are really feeling the pain of higher tax rates in addition to new taxes. This article discusses tax rates under the Patient Protection and Affordable Care Act of 2010 and the American Taxpayer Relief Act of 2012.

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  • Save taxes using a partial annuity exchange

    December 2012
    Newsletter: Tax & Business Alert

    Price: $225.00, Subscriber Price: $157.50

    Word count: 408

    Abstract: Initially, nonannuity payments (distributions received before the annuity starting date) generally consist entirely of taxable income until all of the annuity contract’s earnings have been distributed. Subsequent payments are considered to be a nontaxable return of basis. Because of this issue, when an annuity owner must take a nonannuity distribution, the tax impact can be onerous. But, as this article explains, Internal Revenue Code Section 1035 can, in some cases, provide a federal tax-free mechanism to exchange one annuity contract for another annuity contract.

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  • 4 steps to stopping and restarting a project effectively

    Summer 2010
    Newsletter: On-Site

    Price: $225.00, Subscriber Price: $157.50

    Word count: 408

    Abstract: In these uncertain economic times, many construction projects have been put on hold. For those who find themselves in such a predicament, there are four steps to stopping and restarting a project effectively. These involve demobilizing in an organized manner; physically securing the project; making sure that insurance is both in effect and effective; and reassessing safety and deadlines upon restart.

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  • 6 key components of a business budget

    Winter 2010
    Newsletter: Management & Tax Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 408

    Abstract: Many owners of small to midsize businesses don’t create a budget or don’t update the one they have, typically because they’re too busy or simply not focused on sticking to a budget. But keeping a budget is important not only for planning purposes, but because banks have been setting up loan covenants with an increased emphasis on budgeting. There are six key components that should be part of a budget, including line-item details for allocating funds and a regular monitoring of performance against expectations.

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  • 5 low-cost ways to market your practice

    Summer 2009
    Newsletter: Law Firm Management

    Price: $225.00, Subscriber Price: $157.50

    Word count: 408

    Abstract: In a weak economy, marketing is more important than ever. But your law firm also may be concerned about spending in this area. This brief article reviews five low-cost — but effective — ways to market your firm.

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