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Showing 17–29 of 29 results
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4 key areas to review when assessing ability to compete
June / July 2017
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 425
Abstract: There are several factors a lender should consider in assessing whether a small business is likely to meet its loan obligations. These include the competitive environment and the business’s tangible and intangible resources. This brief article explains the need for lenders to go beyond financial statement analysis to gain a realistic picture of a company’s ability to compete.
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Dealer Digest – Is your dealership benefiting from charitable work?
September / October 2015
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 425
Abstract: This issue’s “Dealer Digest” briefly explores the benefits for dealerships that partake in charitable work. The feature also reports on vehicle leasing, which is up 24% from five years ago, and on 2016 annual limits for Health Savings Accounts and high-deductible health plans.
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Ain’t that a shame: A musical copyright case
August / September 2015
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 425
Abstract: The popular musical “Jersey Boys” tells the story of the 1960s vocal group the Four Seasons. But the story isn’t over for some of the boys. This article covers a recent decision by the U.S. Court of Appeals for the Ninth Circuit that demonstrates some of the complexities that can arise from joint copyright ownership. Corbello v. DeVito, No. 12-16733, Feb. 10, 2015 (9th Cir.)
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Back to basics – Why ESOPs need appraisals
May / June 2015
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 425
Abstract: ESOPs provide tax-saving opportunities for business owners who want to cash out and transfer ownership to employees without immediately giving up control of the business. This article discusses the valuation challenges that ESOPs present to the fiduciaries who administer them, especially when the sponsoring company is privately held. Fifth Third Bancorp v. Dudenhoeffer (U.S. Supreme Court, No. 12-751, June 25, 2014)
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New York nonprofit law could affect your organization
Spring 2015
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 425
Abstract: A sweeping new law that changes how many of New York state’s nonprofits govern and operate could provide a template for other states. This article urges even nonprofits outside of New York to anticipate possible mandates that support accountable and transparent nonprofit governance. These include stronger conflict-of-interest policies and greater financial oversight.
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Dealer Digest – Use SEO to get e-head
March / April 2015
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 425
Abstract: This issue’s “Dealer Digest” provides four tips for improving a website’s search engine optimization capability. It mention’s a trade association’s doubts about the methodology the Consumer Financial Protection Bureau uses to determine finance companies’ compliance with fair lending laws. And, it notes the recent trend of strong dealership M&A activity.
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5 key financial metrics for hospitals
Fall 2014
Newsletter: Healthcare Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 425
Abstract: Perhaps more than ever, many community hospitals are concerned about their continuing financial viability. Health care reform and changes to reimbursement are prompting hospital leaders to scrutinize cash flows. But cash flows provide a limited view. This article highlights five specific financial metrics to assess a facility’s financial health: operating margin, total margin, days of cash on hand, equity ratio, and long-term debt to capitalization.
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Qualified charitable distributions
December 2013
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 425
Abstract: IRA owners and beneficiaries who have reached age 70½ are permitted to make donations to IRS-approved public charities directly out of their IRAs. These so-called qualified charitable distributions, or QCDs, are federal-income-tax-free, but offer no charitable deduction on one’s tax return. But, that is fine because the tax-free treatment of QCDs is the same as an immediate 100% deduction without having to worry about restrictions that can delay itemized charitable write-offs. As this article points out, QCDs have other tax advantages, too.
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3 key areas of the new AHA billing and collection guidelines
Summer 2013
Newsletter: Healthcare Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 425
Abstract: In 2003, the American Hospital Association (AHA) first published a set of voluntary guidelines on billings and collections. Several of the original tenets became law under the Patient Protection and Affordable Care Act of 2010, and the AHA has now updated the guidelines. This article looks at three areas on which the guidelines focus.
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Back to Basics – Divide and conquer with a separate legal entity
June / July 2013
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 425
Abstract: If a borrower owns its real estate, possesses significant fixed assets or operates several lines of business, its bank might be exposed to unnecessary risk. That’s why it’s important for lenders to review their loan portfolios for borrowers with certain traits. This article discusses how creating separate legal entities can be an effective tool to minimize risk.
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Estate Planning Red Flag — You and your spouse have a joint revocable trust
July / August 2012
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 425
Abstract: In both community and non-community-property states, joint trusts offer many of the same benefits as separate trusts — including probate avoidance, guardianship avoidance, privacy, and asset management in the event of a spouse’s incapacity. But they don’t provide the same level of creditor protection as separate trusts. As this article explains, those living in a community property state should weigh the asset protection benefits offered by separate trusts against a joint trust’s tax benefits. And those living in a non-community-property state also need to consider the potential tax pitfalls of a joint trust.
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Conception vs. copying: A patent case
April / May 2011
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 425
Abstract: It’s wrong to copy another’s work — but, when a patent is involved, the line between conception and copying can be blurred by various arrangements between the parties involved. This article discusses a patent infringement case in which the defendant argued that its copying made it a “prior inventor” and, thus, invalidated the patent claims at issue. Solvay S.A. v. Honeywell Int’l, Inc., 2009-1161, Oct. 13, 2010 (Fed. Cir.)
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Market Niche Insider – Down but not out – How to assess construction companies during a recession
February / March 2010
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 425
Abstract: In uncertain times, it’s important that lenders investigate what stopgap measures their clients have taken to stay afloat. Besides cutting back materials scrap and overhead costs, or even personnel, contractors can trim the fat by converting fixed costs into variable costs. It’s also important to check a borrower’s job-costing methods and frequency, and to review their monthly “completed jobs” and “jobs in progress” reports to evaluate performance. Finally, it’s important that the contractor not overlook potentially lucrative change orders.