449
Showing 17–22 of 22 results
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Health care act may make HSAs more attractive
August / September 2013
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 449
Abstract: Health Savings Accounts (HSAs) allow a tax-advantaged way to fund health care costs. And the 2010 health care act may make HSAs even more attractive. Why? Because the act sets a higher threshold for deducting medical expenses. This article discusses the threshold, and explains how an HSA can allow a person to save taxes on medical expenses without meeting any threshold and regardless of his or her income level. A chart lists monetary limits for both an HSA and the associated high-deductible health plan (HDHP).
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The Moving Ahead for Progress in the 21st Century Act — PBGC premiums increased and pension plan funding stabilized
Year End 2012
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 449
Abstract: In July, President Obama signed into law the Moving Ahead for Progress in the 21st Century Act (MAP-21). The act significantly affects pension plans through the stabilization of pension funding and by increasing Pension Benefit Guaranty Corporation (PBGC) premiums substantially through 2015. This article reviews what pension plan sponsors need to know.
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Price adjustment clauses can help curtail unforeseen costs
September / October 2010
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 449
Abstract: Construction materials prices are erratic and largely unpredictable, but price adjustment clauses in a contract are one way to prevent, or at least mitigate, such sticky situations. These clauses identify specific materials at risk for price increases and set an effective date from which to measure price changes that trigger an adjustment to the contract amount for materials. This article explains how they can help both contractors and owners save time, money and risk.
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Construction Success Story – Contractor considers supplementary certification
March / April 2010
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 449
Abstract: For the owner of a general contracting business in a mostly urban rehab/high-rise market, times were tough. With the economy in gradual recovery mode, work was slowing down and competition was stiff. So, during a visit to his financial advisor, the owner asked for ideas on gaining an edge. She had one that he found quite surprising: supplementary certification. Contractors who seek certification beyond what’s required for licensure, she explained, are in a better position to compete for business and broaden their horizons in areas they wouldn’t normally explore. She mentioned several well-known organizations where he might go for continuing education and certification courses.
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Are your business customers looking to switch banks?
Summer 2009
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 449
Abstract: A recent survey revealed that nearly half of small and middle-market companies in the U.S. are “actively seeking a new bank or would consider changing banks if presented with a compelling offer.” The main reasons companies want to switch banks are “lack of demonstrated commitment to the business,” “poor communication” and “uncertainty regarding financial health.” But many banks should be able to reverse the trend and hold onto customers by improving communications, making credit decisions on a case-by-case basis, showing more appreciation for long-term customers and providing greater transparency for their own financial condition.
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How do taxes “affect” S corporation valuations?
May / June 2008
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 449
Abstract: For many years, “tax-affecting” the earnings of S corporations and other pass-through entities was a widely accepted valuation practice. But that changed in 1999, when the Tax Court ruled in Gross v. Commissioner that tax-affecting was inappropriate when valuing a minority interest in an S corporation. However, this brief article discusses recent cases which show that, though courts won’t accept full tax-affecting to reflect remote risks, tax-affecting can still be appropriate in the right circumstances.