437
Showing 1–16 of 29 results
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Can you lend to a convicted felon? Understanding the ins and outs
October / November 2020
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 437
Abstract: Not every loan applicant comes to a lender with a pristine background. Some prospective borrowers may have a criminal record. This article looks at the ins and outs of evaluating a loan application from a convicted felon. It offers several steps to take, such as including legal counsel in any meeting with the prospective borrower to ensure the process is fair, and reviewing the institution’s lending policies and procedures for guidance.
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Newsbits
Spring 2020
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 437
Abstract: In this issue, “Newsbits” reports on Congress’s repeal of the TCJA provision creating UBIT on transportation benefits, a new GoFundMe service, charitable behavior among young adults and new impact-investing options.
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The evolution of the target date fund selection process
April / May 2020
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 437
Abstract: How does a company know if it has the best target date funds (TDFs) on its plan’s investment menu? Plan sponsors should regularly review all their plan’s investment options — especially when most participant deferrals are earmarked for TDFs. This article reviews several questions all sponsors should consider if they have TDFs.
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Tax Tips – Hang on to your passport
May / June 2019
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 437
Abstract: These brief tips explain steps to take to hold on to a passport when one has seriously delinquent tax debt; detail the benefits of a cash balance retirement plan; and discuss why having a formula-funding clause in an estate plan can unintentionally disinherit a spouse.
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ACP Master, Ltd. v. Sprint Corp. – Herculean projections can defeat a valuation
May / June 2019
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 437
Abstract: It’s common for courts to reject testimony from business valuation experts who rely on unrealistic assumptions or data. This article summarizes a recent Delaware Chancery Court decision, affirmed by the state’s Supreme Court, to disregard an opinion based on “implausible” projections. ACP Master, Ltd. v. Sprint Corp., No.8508-VCL, Del. Ch., July 21, 2017, aff’d 184 A.3d 1291, Del. Supr., April 23, 2018
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Tax Tips – Exporters, does an IC-DISC still make sense?
March / April 2019
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 437
Abstract: These brief tips detail how the Tax Cuts and Jobs Act has affected the interest-charge domestic international sales corporation (IC-DISC), discuss a U.S. Tax Court case involving related-party transactions, and explain the pitfalls of including S corporation stock in a trust.
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Construction Success Story – Jobsite cameras do a whole lot of good
May / June 2018
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 437
Abstract: This issue’s “Construction Success Story” features a general contractor who was short on project managers and suffered from safety foibles and jobsite thefts. After discussing these challenges with his CPA, the two of them came up with a solution: jobsite cameras. Following thoughtful due diligence and the development of a carefully calculated budget, a purchase was made.
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Federal Circuit clarifies surname test for trademarks
April / May 2018
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 437
Abstract: What’s in a name? The answer to that question might determine whether a mark that includes someone’s surname is eligible for trademark registration. This article reviews a Federal Circuit Court of Appeals case that sheds some light on when a mark with a surname is — and isn’t — registrable as a trademark. Earnhardt v. Kerry Earnhardt, Inc., No. 16-1939, July 27, 2017, Fed. Cir.
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Valuing pop-ups
January / February 2018
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 437
Abstract: Pop-ups are sweeping the retail, restaurant and entertainment industries. During the recession, many entrepreneurs turned to these temporary, low-rent outlets as a responsible, cost-effective way to grow their operations. This article discusses some key cost considerations and risks to consider when evaluating a pop-up’s business model.
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How to generate accurate sales and revenue forecasts
September / October 2017
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 437
Abstract: Sales and revenue forecasting is an integral part of financial planning for any business, including dealerships. Therefore, it’s important to institute a planning process that results in timely and accurate projections on a consistent basis. This article discusses collecting the hard data that goes into sales forecasts and measuring forecast accuracy.
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Uncovering hidden assets and income in divorce cases
May / June 2017
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 437
Abstract: In divorce cases, spouses may have an incentive to hide assets and income to minimize support payments or skew marital asset distributions. This article discusses some ways spouses may attempt to conceal their wealth and techniques financial experts use to uncover it.
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Relying on management’s estimates of expected cash flow
September / October 2016
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 437
Abstract: Often, business valuations are based on estimates of expected cash flow, but it’s important to evaluate whether these estimates seem reasonable. This article explains the role that cash flow estimates play in valuing a business and the difference between forecasts and projections.
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Renting property to your business could backfire on your tax liability
September / October 2016
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 437
Abstract: If a taxpayer owns both property and a business, it just makes sense to lease the property to the business, right? Not always. This article highlights how this approach could bring on some dire tax consequences.
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News for Nonprofits – Private colleges fail on financial health
August / September 2016
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 437
Abstract: This issue’s “News for Nonprofits” reports on private colleges that provide federal money for financial aid but have failed to meet DOE financial responsibility standards; some of the latest states to experiment with social impact bonds; and the status of the FASB project on financial statements.
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In the News – Partnership audits in a nutshell
August / September 2016
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 437
Abstract: Lenders may be indirectly affected by new rules for IRS audits of partnerships and LLCs, which are treated as partnerships for tax purposes. This article provides a brief summary of how the rules have recently changed and when they go into effect.
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Contractor’s Toolbox – Is your tool reimbursement plan accountable?
Fall 2014
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 437
Abstract: When employees are permitted or required to purchase their own small tools and are then reimbursed for the expense — and the arrangement qualifies as an “accountable plan” under IRS rules — both employer and employees can gain valuable tax benefits. These plans are relatively easy and inexpensive to establish; this article describes the requirements.