426

Showing 1–16 of 25 results

  • Business tax planning – Can you deduct 2020 bonuses this year?

    Fall 2019
    Newsletter: Management & Tax Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 426

    Abstract: Businesses may be familiar with the rule that permits them to deduct employee bonuses this year if they pay employees within 2½ months after the end of the tax year. It’s an attractive year-end planning technique that lets a business enjoy a tax deduction this year, while its employees needn’t report the income until next year. It’s important to understand the requirements, however, because these tax benefits aren’t always available. This article provides a quick review.

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  • The lowdown on homeowner’s insurance

    June / July 2019
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 426

    Abstract: A homeowner’s insurance policy provides protection against damage from weather events like lightning and hail, as well as fire and theft. Many also offer some coverage for the costs homeowners will incur if they need to live somewhere else while their homes are being repaired after being damaged. But the specific coverage of each policy can vary greatly. This article looks at the different types of policies and what they cover. It suggests that it’s important to regularly review coverage to determine if adjustments are needed.

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  • Turning on a dime – Lending to a business undergoing a pivot

    June / July 2019
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 426

    Abstract: If an existing borrower decides to change course, how should the lender evaluate a subsequent loan application? This article lists some questions that will help determine whether a borrower’s new business model is viable — such as why the business needs to pivot, how the loan will help the company pivot and whether the borrower has experience pivoting. The article points out that it’s important for the lender to understand the degree of risk associated with the move and the likelihood that the borrower will be able to reinvent the business.

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  • News for Nonprofits – Volunteerism continues to decline

    April / May 2019
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 426

    Abstract: This issue’s “News for Nonprofits” reports on separate studies showing a continued drop in volunteering and disproving the efficiency ratio used by many nonprofits. A report on philanthropy following disasters — including information on funding trends and where and how contributions are used — also is discussed.

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  • Historic Tax Credit is alive and well

    March / April 2019
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 426

    Abstract: Prior to the passage of the Tax Cuts and Jobs Act (TCJA) in late 2017, the future of the Historic Tax Credit (HTC) for rehabilitating historic buildings was questionable. This article looks at the HTC — also known as the federal rehabilitation credit — and why it remains a valuable tool for developers, even though it’s slightly less beneficial than it was for projects completed before 2018.

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  • Is your clients’ e-discovery at risk from hackers?

    January / February 2018
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 426

    Abstract: News headlines seem to report a new hacking scandal every week. This article explains why the expansion of e-discovery has enticed hackers to target law firms and how a firm can safeguard its IT systems to protect clients’ electronic data from cyberattacks.

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  • Make a licensing agreement work for your organization

    Fall 2017
    Newsletter: Nonprofit Observer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 426

    Abstract: Licensing their name to a for-profit company can provide nonprofits with a valuable new revenue source. But licensing can also be risky. This article advises nonprofits that are considering licensing to ensure that the partnership really will generate funds and, possibly more important, a positive impression of their brand.

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  • New AIA contracts emphasize insurance requirements

    Fall 2017
    Newsletter: Construction Industry Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 426

    Abstract: AIA construction contracts are among the most commonly used documents in the industry. In April 2017, the AIA updated its forms, making a number of significant revisions particularly focused on insurance. This article takes a closer look at the changes.

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  • Get to know required minimum distributions

    June / July 2017
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 426

    Abstract: The government requires owners of many retirement accounts to take required minimum distributions (RMDs) by April 1 of the year after they turn 70½. This article provides some guidance on the rules for RMDs, including how they’re typically calculated. The article notes that owners of retirement accounts who fail to take the appropriate RMDs can face penalties of 50% of the amount that wasn’t withdrawn, but should have been.

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  • The cost of equity – Does size matter in business valuation?

    July / August 2016
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 426

    Abstract: Some business valuators apply a “size premium” when estimating the cost of equity. The underlying theory is that investors might require additional returns for increased risk associated with investments in smaller companies. But whether the premium is appropriate remains subject to debate. This article looks at the pros and cons of both sides.

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  • Buyer beware – Realize the importance of an environmental site assessment

    Spring 2016
    Newsletter: Auto Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 426

    Abstract: As they sell and repair vehicles, automobile dealerships may release hazardous materials into the surrounding soil, such as gasoline, solvents, used motor oil and antifreeze. This makes environmental liability one of the biggest risks dealerships face. Thus, it’s critical to properly dispose of hazardous materials to reduce risk exposure. But, as this article explains, that’s not all: When dealers are considering buying or leasing another dealership, they should make sure they won’t be held liable for environmental contamination that may already exist on the property.

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  • Ask the Advisor – Q: I want to sell, but my co-owner doesn’t — what should we do?

    February / March 2016
    Newsletter: Merger & Acquisition Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 426

    Abstract: One owner wants to sell the business, the other doesn’t. It’s a scenario that’s challenging, but fairly common. This article suggests ways — including getting a prospective buyer involved — to resolve disagreements between owners with different visions of their company’s future.

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  • How can I maximize escalation income?

    January / February 2016
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 426

    Abstract: Escalation income usually represents a significant portion of an office building’s revenue. That means owners should take time to ensure that they’re collecting as much of the income as possible. This article covers how to reduce billing errors, review and restructure leases, and keep an eye on capital amortizations.

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  • Cybersecurity: Are you prepared?

    Fall 2015
    Newsletter: Construction Industry Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 426

    Abstract: Increasing reliance on cloud computing and mobile devices has made the construction industry particularly vulnerable to data breaches. Fortunately, there are also many ways for contractors to prevent cyberattacks and mitigate the impact of any breaches. This article offers tips on how to keep a company safe.

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  • BANK Wire – Guidance issued on regulatory capital rules

    Fall 2015
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 426

    Abstract: This issue’s “BANK Wire” reports on new guidance about the regulatory capital rules, the FASB’s new credit impairment model and auditor-independence requirements for banks.

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  • Sunk costs: Attorneys’ fees in Lanham Act cases

    April / May 2015
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 426

    Abstract: The U.S. Court of Appeals for the Third Circuit has delivered some important news for any party that might contest attorneys’ fee claims in trademark infringement and other similar cases. As this article explains, the U.S. Supreme Court’s recently articulated standard for awarding attorneys’ fees in patent infringement decisions now also applies to Lanham Act cases. Fair Wind Sailing, Inc. v. Dempster, Nos. 13-3305 & 14-1572, Sept. 4, 2014 (3rd Cir.) Octane Fitness LLC v. Icon Health & Fitness Inc., No. 12-1184, April 29, 2014 (U.S. Supreme Court)

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