441
Showing 17–31 of 31 results
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Using your ESOP as a corporate finance tool
June / July 2017
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 441
Abstract: The employee stock ownership plan (ESOP) is best known as a valuable qualified retirement plan. But an ESOP can also serve as a powerful corporate finance tool. This brief article summarizes how ESOPs work and how to use them to help raise capital.
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What’s the outlook for FLPs?
March / April 2017
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 441
Abstract: The viability of family limited partnerships (FLPs) and other family-controlled entities is uncertain. This article discusses recent public feedback to an IRS proposal issued in August 2016 that was intended to curb abusive estate planning practices involving these entities. Despite IRS enthusiasm for the proposal, this article explains how it may not be a priority under the new administration.
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So you just filed your taxes — could an audit be next?
April 2017
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 441
Abstract: Many people feel a great sense of relief wash over them after their tax returns are completed and filed. Unfortunately, even professionally prepared and accurate returns may sometimes be subject to an IRS audit. This article describes why, and how to respond should an audit notice arrive in the mail.
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So you just filed your taxes — could an audit be next?
Spring 2017
Newsletter: Business Matters
Price: $225.00, Subscriber Price: $157.50
Word count: 441
Abstract: Many people feel a great sense of relief wash over them after their tax returns are completed and filed. Unfortunately, even professionally prepared and accurate returns may sometimes be subject to an IRS audit. This article describes why, and how to respond should an audit notice arrive in the mail.
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In the News – New accounting standard changes the rules for leases
June / July 2016
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 441
Abstract: A new financial reporting standard issued by the FASB may require borrowers to re-evaluate their leasing decisions. This article discusses how the updated guidance differs from current lease accounting practice and explains how lenders can help borrowers as they implement the changes.
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Study sheds light on “consumerism” and hospital revenues
Fall 2015
Newsletter: Healthcare Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 441
Abstract: Hospitals have seen many changes take a toll on their revenues in recent years. One change that significantly affects the bottom line is the rise of “consumerism” in health care as patients become more involved with, and assume more responsibility for, purchasing decisions. This article looks at a study that covers the importance of upfront fee collection and provides fee collection solutions.
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Contemporaneous recordkeeping key to avoiding loss limitations
April 2015
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 441
Abstract: Taxpayers who run up tax losses in a business must be prepared to prove that one of the material participation tests was passed to avoid having the losses characterized as a passive activity loss (PAL) that cannot be currently deducted. In general, an individual taxpayer can meet the material participation standard by passing one of seven tests outlined in the regulations and described in this article.
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The Contractor’s Corner – What’s the big deal about telematics?
Winter 2015
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 441
Abstract: Under a simple definition, telematics is the electronic transmission of information from machine parts to a central database. In the last few years, software developers have stepped up their games in offering systems that deliver practical data about vehicles and heavy equipment to contractors and their fleet managers. This article explains how telematics can help contractors save money on vehicle maintenance.
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Carter v. Clements Walker – The dangers of speculation
September / October 2014
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 441
Abstract: Speculative damages calculations usually are insufficient to support a damages award — even if presented by an expert. In a recent case, Carter v. Clements Walker, the plaintiff learned this lesson the hard way when the North Carolina Superior Court threw out his $33 million claim on a motion for summary judgment. This brief article goes over the main points of the case, noting the importance of working with a valuator to ensure damages conclusions are based on solid evidence rather than speculation. Carter v. Clements Walker, No. 08 CVS 4333 (N.C. Superior Ct. 1/10/14)
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Understanding bonds – What do your plan participants know about bonds?
August / September 2014
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 441
Abstract: Bonds have a place in retirement portfolios. However, recent research suggests that many 401(k) plan participants may have some misperceptions about what that place is — and how bonds perform under various market conditions. This article reviews the research and suggests that taking the pulse of your 401(k) participants might be a prudent thing to do.
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Back to Basics – Untangling the web of fixed assets and depreciation expense
August / September 2013
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 441
Abstract: Fixed assets are a common source of loan collateral. But how much do lenders really know about accounting for property, plant and equipment? If they accept fixed assets at face value, they’re likely to make imprudent decisions about the collateral values, profitability and overall creditworthiness. This article explains that FASB and IRS rules permit some leeway when deciding whether to capitalize or expense a purchase, as well as in choosing depreciation methods. These choices can have a large effect on a balance sheet.
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News for Nonprofits – Salary hikes remain small – Don’t forget iPad users
February / March 2012
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 441
Abstract: This issue’s “News for Nonprofits” discusses a recent survey showing that budgeted salary increases for nonprofits are expected to remain lackluster in 2012. It also discusses the importance of ensuring that marketing and fundraising communications be designed with an eye toward the increasing number of tablet users.
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Clocking customers’ growth – Watch out for expansion that can veer out of control
Winter 2012
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 441
Abstract: When a loan customer’s business is booming, it’s easy to be enamored by the outward signs of prosperity. But there could be underlying patterns of risky behavior that spell trouble. This article uses a hypothetical example to show how rapid growth can be decelerated to a more sustainable rate before a borrower careens out of control. When a lender keeps an eye on the borrower’s debt-equity ratio and profit margins, it can put the brakes on lending if the time is right.
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The Contractor’s Corner – How can we tighten up our insurance claims process?
Summer 2011
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 441
Abstract: This issue’s “Contractor’s Corner” examines the plight of a construction company that, following a series of natural disasters, felt that they’d lost money on soft costs that their adjuster had successfully disputed. This article offers suggestions on how to tighten up the claims process.
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Tax Tips – Year of the Roth – Watch out for shareholder loans – Can you deduct job search expenses?
January / February 2010
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 441
Abstract: In this article, we briefly look at Roth IRA conversions, shareholder loans and the deductibility of certain job expenses.