427

Showing 1–16 of 21 results

  • Should you elect S corporation status?

    February / March 2021
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 427

    Abstract: If business owners want to switch from their current C corporation status to S corporation status for the 2021 tax year, they have until March 15, 2021, to make the election. Otherwise, as tax law stands now, they generally must wait another year. This article explains the variables owners need to consider in determining whether to make the switch.

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  • Is blockchain the future of construction?

    Winter 2021
    Newsletter: Construction Industry Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 427

    Abstract: Blockchain is the technology that powers Bitcoin and other cryptocurrencies. Although it may not be ready for prime time in construction just yet, industry experts recognize its promise to transform the way projects are managed. This article explains how blockchain works and how “smart contracts” can keep everyone on the same digital page.

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  • 3 ways to compete with online car sellers

    January / February 2020
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 427

    Abstract: Online car sellers like Carvana, TrueCar and CarsDirect have become major competitors of traditional brick-and-mortar dealerships. As a result, some dealerships are rethinking how they do business. This article offers three tips for competing successfully with online car sellers.

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  • 3 ways to compete with online car sellers

    Winter 2020
    Newsletter: Auto Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 427

    Abstract: Online car sellers like Carvana, TrueCar and CarsDirect have become major competitors of traditional brick-and-mortar dealerships. As a result, some dealerships are rethinking how they do business. This article offers three tips for competing successfully with online car sellers.

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  • What’s normal? Normalization adjustments are essential in valuation

    September / October 2018
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 427

    Abstract: Fine-tuning financial statements helps a business valuation expert compare the subject company’s performance to the financial performance of similar public or private companies. This article explains normalization adjustments for 1) unusual and nonrecurring items, 2) nonoperating assets, 3) related-party transactions, and 4) accounting norms. Regardless of how an adjustment may be classified, however, professional judgment is essential to ensure meaningful comparisons.

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  • News for Nonprofits – Is your next board chair prepared to lead?

    February / March 2017
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 427

    Abstract: This issue’s “News for Nonprofits” reports on a study about the preparedness of board chairpersons, how using professional jargon can hurt organizations, and how some nonprofits with larger audiences receive fewer contributions than their smaller counterparts. The use of clickbait to help nonprofits’ marketing efforts also is discussed.

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  • Second time around – Financial planning when marrying again

    August / September 2016
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 427

    Abstract: When marrying again, it’s important to consider how the newly combined families will handle their financial lives going forward. This brief article notes what partners should do to clarify their financial situation, including taking inventory, revising financial paperwork and possibly creating a prenuptial agreement.

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  • Bank Wire – CFPB brings first data security enforcement action

    Summer 2016
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 427

    Abstract: This issue’s “Bank Wire” reports on the CFPB’s first-ever enforcement action in a data security matter, the OCC’s recent crackdown on BSA/AML violations, regulatory scrutiny of overdraft policies, and determining if a bank is a candidate for a quasi-reorganization.

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  • Time out! Trademark fails for lack of intent to use

    Year End 2015
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 427

    Abstract: If a likelihood of confusion argument made by a party that opposes a trademark application is rejected, the applicant in question isn’t necessarily in the clear. Applicants must also demonstrate the requisite “bona fide intent” to use the mark in commerce. This brief article describes a case illustrating the dire consequences of displaying a lack of demonstrable intent.

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  • Practical Perspectives: Key financial issues for you and your family – Expectant couple learns about the child credit

    October / November 2015
    Newsletter: Trendlines

    Price: $225.00, Subscriber Price: $157.50

    Word count: 427

    Abstract: This month’s “Practical Perspectives” introduces us to Jake and Marsha. This recently married couple is expecting their first child before year end, so they sat down with their tax advisor to discuss how that might affect their return. He told them the good news first — they likely qualify for the child tax credit.

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  • Newsbits – FASB proposes accounting change for nonprofits

    Fall 2015
    Newsletter: Profitable Solutions for Nonprofits

    Price: $225.00, Subscriber Price: $157.50

    Word count: 427

    Abstract: This issue’s “Newsbits” discusses the Financial Accounting Standards Board’s proposed Accounting Standards Update No. 2015-230, which would significantly change a 20-year-old financial reporting model. The changes are intended to simplify the current net asset classification requirements and the presentation of information in nonprofits’ financial statements and footnotes about liquidity, financial performance and cash flows. Another item reports on how spam filters could cost an organization thousands of dollars a year in lost donations.

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  • Dude, can you copyright a hookah?

    June / July 2014
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 427

    Abstract: A manufacturer of hookahs alleged that a rival company infringed its copyright by selling hookahs identical in shape but that didn’t include the same images. At issue for the appeals court was the idea of conceptual “separability”: Did distinctiveness of shape affect separability? This article explains that the court determined “no,” but only after deferring to the relevant Copyright Office interpretations. Inhale, Inc. v. Starbuzz Tobacco, Inc., No. 12-56331, Jan. 9, 2014 (9th Cir.)

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  • Newsbits – IRS issues proposed 501(c)(4) guidance

    Spring 2014
    Newsletter: Profitable Solutions for Nonprofits

    Price: $225.00, Subscriber Price: $157.50

    Word count: 427

    Abstract: This issue’s “Newsbits” discusses initial proposed guidance on how applicants qualify for tax-exempt status as a social welfare organization under Section 501(c)(4) of the Internal Revenue Code. It also looks at a survey regarding CEO pay and how Twitter input is being used to guide grant making.

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  • Tax Tips – Is your business entitled to a post-DOMA tax refund?

    January / February 2014
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 427

    Abstract: This issue’s “Tax Tips” notes that, following the Supreme Court’s ruling on the Defense of Marriage Act, employers that previously paid FICA taxes on employer-paid health care coverage and certain other benefits for employees’ same-sex spouses may be entitled to a refund. It points out that, considering today’s higher federal gift and estate tax exemption, an estate plan with an outdated formula clause can create unexpected state tax liability. In addition, it warns that internships should benefit the intern more than the company.

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  • Ask the Advisor – Q: How do I choose between two appealing prospective buyers?

    Year End 2013
    Newsletter: Merger & Acquisition Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 427

    Abstract: Choosing between two buyers with equally enticing offers can be challenging. But there are likely to be some important differences between the two. The key for the seller is to understand its own goals. Depending on such objectives, this column explains, the seller can decide which factors in each deal deserve the most consideration.

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  • Dealer Digest – COSO issues new guidelines for strong internal controls

    September / October 2013
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 427

    Abstract: This issue’s “Dealer Digest” takes a look at new guidance finalized by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) regarding internal controls; legislative activity aimed at getting green car owners to pay annual taxes on their vehicles to support public highway maintenance; and one employee’s identity theft scam that should provide a warning to dealers everywhere.

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