432
Showing 1–16 of 25 results
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Pros and cons of nonqualified deferred compensation plans
October / November 2021
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 432
Abstract: A 401(k) plan is a common fringe benefit for rank-and-file employees. However, an employer might want to supplement a 401(k) with other retirement benefits for specific prized employees. This article points out that in such cases, a nonqualified deferred compensation (NQDC) plan may be a viable option.
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Wayne L. Ryan Revocable Trust v. Ryan – Beware of “downward bias” in buyout cases
November / December 2021
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 432
Abstract: In shareholder disputes, a company (or the other shareholders) may elect to buy back shares of dissenting or oppressed shareholders to avoid corporate dissolution. The underlying consideration when courts evaluate the buyout price is fairness. This article summarizes a recent buyout case in which the Nebraska Supreme Court affirmed a district court’s finding that the “downward bias” of the company’s expert rendered his conclusion “inherently unreliable.” Wayne L. Ryan Revocable Trust v. Ryan, No. S-19-951 (Neb. April 9, 2021).
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CRM systems offer intriguing benefits
Spring 2021
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 432
Abstract: Customer relationship management (CRM) systems offer many benefits to businesses, including stronger customer relations, service and retention. This article explains how CRM systems may be most valuable to construction companies in managing the business development process and focusing a company’s limited resources on winnable, profitable projects.
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Help staffers with tax-free disaster relief payments
Winter 2021
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 432
Abstract: With the COVID-19 crisis pushing people across the country into financial hardship, it’s natural that some nonprofits want to extend a helping hand to staff members. The good news is that the federal tax code provides a way to make tax-free direct payments to employees in need. This article explains the type of events that are “qualified disasters.” It also explains how certain disbursements to employees are generally excluded from the recipients’ gross income for federal tax purposes, and points out that employers don’t need to report them on W-2 forms.
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How rental real estate businesses can sail into a tax deduction safe harbor
February / March 2020
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 432
Abstract: Revenue Procedure 2019-38, issued by the IRS in 2019, creates a safe harbor permitting certain interests in rental real estate to qualify for the Section 199A qualified business income (QBI) deduction. This article explains what criteria taxpayers must meet to treat their rental real estate enterprises as businesses. It also notes that even an interest in a real estate property that fails to meet the safe harbor requirements may still be treated as a trade or business for the Sec. 199A deduction if it is rented or licensed to a trade or business conducted by the individual or relevant pass-through entity.
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Newsbits – Nonprofits largely lack succession plans
Fall 2018
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 432
Abstract: This issue’s “Newsbits” highlights a study showing that most not-for-profits lack a succession plan for their top executive; a start-up that matches organizations with freelancers who care about their causes; research exploring the motivation of political influence among donors; and donor gender differences on #GivingTuesdays.
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Newsbits – Giving study yields disappointing results
Summer 2018
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 432
Abstract: This issue’s “Newsbits” spotlights a long-term study into charitable giving, a new company that matches young professionals with not-for-profit boards and one creative funding source brewing for nonprofits.
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Know the perils of financial testimony by owners and employees
September / October 2017
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 432
Abstract: Owners, executives and other key employees sometimes testify in litigation involving lost profits or valuation issues. This article explains how to determine when layperson testimony crosses over into expert witness territory, putting it at risk of being excluded from evidence. It also touches on two cases that illustrate when a company leader’s testimony might be allowed vs. excluded. United States ex rel. Technica, LLC v. Carolina Cas. Ins. Co., No. 08-CV-01673-H (KSC), S.D. Cal., April 11, 2012 Ruhr v. Immtech International, Inc., 570 F.3d 858, 7th Cir., June 30, 2009
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Construction Success Story – Saving a troubled project (without breaking the bank)
November / December 2016
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 432
Abstract: This issue’s “Construction Success Story” features a remodeler who undertook a large-scale project only to encounter setback after setback. To discuss saving the troubled job while trying to preserve a shot at profitability, the contractor met with his CPA. They discussed a variety of emergency steps and created a viable turnaround plan.
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Tax Tips – Increase withholding to avoid underpayment penalty
September / October 2016
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 432
Abstract: These brief tips cover why taxpayers may want to increase withholding to avoid an underpayment penalty, whether businesses can defer taxes on advance payments, and how to make the most of year-end gifts.
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News for Nonprofits – Six-month Form 990 extension soon to be a reality
June / July 2016
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 432
Abstract: This issue’s “News for Nonprofits” spotlights the new six-month extension for Form 990, an EEOC proposal to deter employer retaliation under federal employment discrimination laws, GuideStar’s revamped nonprofit profiles, and YouTube’s “donation cards” for those who create videos on its site.
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Construction Success Story – Making a smart purchase of tool tracking software
May / June 2016
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 432
Abstract: This issue’s “Construction Success Story” features the owner of a growing commercial plumbing company who was losing money to lost, stolen and poorly maintained tools. He asked his financial advisor for some advice on how to make a smart purchase of tool tracking software. Together, they discussed the right features of such a system and then set out to find the right product.
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News for Nonprofits – New leadership program offered online
April / May 2016
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 432
Abstract: This issue’s “News for Nonprofits” reports on a new leadership program that’s offered online, a recent study that highlights the importance of program effectiveness for donors, and tips for improving strategic planning sessions.
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Tax Tips – Thinking about expatriation? Watch out for the “exit tax”
January / February 2016
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 432
Abstract: This issue’s “Tax Tips” offers tidbits on expatriation and the “exit tax,” how to undo a Roth IRA conversion, and the nontaxability of identity protection services for some individuals.
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Trusts and taxes – An IDGT can shift income tax liability
May / June 2015
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 432
Abstract: Trusts often are a key component of an estate plan. But because trusts are considered separate legal entities, they’re subject to income tax. The income tax rate thresholds for trusts are low, so it’s important to consider the potential tax impact on an estate plan. This article details how an IDGT can provide the estate planning benefits of a trust while avoiding its potentially negative income tax consequences.
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In the News – Coming soon! Changes to the way borrowers report revenues
October / November 2014
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 432
Abstract: The new standard issued in Accounting Standards Update (ASU) No. 2014-09, Revenue from Contracts with Customers, provides a unified set of principles for recognizing revenues — replacing the current mishmash of more than 80 industry-specific revenue-recognition rules. This update is part of a landmark global accounting convergence project that will change how borrowers report the top lines of their income statements. This article explains which borrowers will be most affected, how they will report revenues, and how borrowers and lenders can prepare for these changes.