457
Showing all 15 results
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Hiring? How to benefit from the Work Opportunity Tax Credit
March 2024
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 457
Abstract: Businesses that are seeking to hire should be aware of a valuable tax credit for hiring individuals from one or more targeted groups. Employers can qualify for the Work Opportunity Tax Credit (WOTC), which is worth as much as $2,400 for most eligible employees ($4,800, $5,600 and $9,600 for certain veterans and $9,000 for long-term family assistance recipients). The credit is generally limited to eligible employees who begin work for the employer before January 1, 2026.
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Couple lets judge value their top marital asset – Absent expert testimony, court values interest in professional practice
September / October 2023
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 457
Abstract: The Court of Appeals of North Carolina recently upheld a trial court’s valuation of the wife’s interest in a dental practice for equitable distribution purposes. Neither spouse offered expert testimony. This article summarizes the case and explains why the appellate court found that the trial court’s market-based valuation approach, while “rudimentary,” was a reasonable basis for the value of the business interest. Logue v. Logue, 877 S.E.2d 887 (N.C. Ct. App. 2022).
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Couple lets judge value their top marital asset – Absent expert testimony, court values interest in professional practice
September / October 2023
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 457
Abstract: The Court of Appeals of North Carolina recently upheld a trial court’s valuation of the wife’s interest in a dental practice for equitable distribution purposes. Neither spouse offered expert testimony. This article summarizes the case and explains why the appellate court found that the trial court’s market-based valuation approach, while “rudimentary,” was a reasonable basis for the value of the business interest. Logue v. Logue, 877 S.E.2d 887 (N.C. Ct. App. 2022).
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Corporations: Beware the accumulated earnings tax
Fall 2022
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 457
Abstract: A disadvantage of C corporation structure is the possibility of double taxation. A C corporation’s income is subject to two levels of income tax: once at the corporate level and a second time at the shareholder level when income is distributed in the form of dividends. This article explains that to avoid — or at least defer — double taxation, many corporations retain earnings rather than distributing them to shareholders. It points out, however, that this strategy can backfire by triggering the accumulated earnings tax (AET).
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Newsbytes – Study finds positive signs for the future of nonprofits
Summer 2022
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 457
Abstract: This issue’s Newsbytes reviews a study that finds positive signs for the future of nonprofits, including increased revenue and giving. In addition, it looks at how the death of a beloved actress kicked off a fundraising boom for a wide variety of charitable organizations. Finally, it highlights the revamped Public Service Loan Forgiveness (PSLF) program that’s intended to provide debt relief to student borrowers who go into public service, including some nonprofit employees.
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12 steps for mitigating a Medicare audit
Summer 2021
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 457
Abstract: The U.S. Department of Health and Human Services (HHS) has created a position of Chief Data and Analytics Program officer for its Office of Inspector General. This suggests that the HHS is increasing scrutiny of Medicare data, with a corresponding increase of audits expected. This article suggests 12 steps to take to help mitigate an audit should one arise.
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In re Marriage of Cheng – Recent case addresses double-dipping debate
July / August 2017
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 457
Abstract: Depending on state law, the issue of “double dipping” may arise when one spouse owns a business and the court awards half of its value to the other spouse plus spousal maintenance based on future business income. This article discusses a case that makes a critical distinction between a business that’s a going concern and one that’s a “diminishing asset.” In re Marriage of Cheng, Wash. App. No. 47937-1-II, November 22, 2016
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How to fix a SIMPLE mistake
April / May 2014
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 457
Abstract: Savings Incentive Match Plans for Employees (SIMPLE) IRAs offer small employers and their employees a simplified way to save for retirement. Generally, these plans allow employers and employees to contribute to traditional IRAs set up for employees. However, most plan sponsors will tell you that operating SIMPLE IRAs isn’t always simple. With the ever-changing retirement plan laws, mistakes can occur. This article describes the common mistakes and the steps plans can take to correct them.
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Infringement standard for photographs comes into focus
June / July 2013
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 457
Abstract: A news photographer who captures a historic image generally holds the copyright to that photo. But, as one photographer learned the hard way, that doesn’t necessarily mean others can’t use the image for profit. This article describes the U.S. Court of Appeals for the First Circuit’s explanation that parts of his photo were indeed protected — but that the alleged infringer hadn’t re-created those parts. Harney v. Sony Pictures Television, Inc., No. 11-1760, Jan. 7, 2013 (1st Cir.)
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Newsbits
Fall 2012
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 457
Abstract: In this issue, “Newsbits” takes a quick look at the costs vs. the benefits for a nonprofit in having social media fans; Financial Accounting Standards Board (FASB) projects regarding nonprofits’ financial statements and financial communications; and a study showing that dual-channel donors (those who give both online and offline) have the highest annual donor value.
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Back to Basics — What if …?
April / May 2012
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 457
Abstract: Financial statements show how a company has performed in the past. But historic data doesn’t necessarily predict future performance, especially in an uncertain, volatile market. Projections and forecasts better gauge default risk, but this article shows how lenders can take the process one step further through scenario and sensitivity analyses.
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A quick look at recent IRS releases
Winter 2012
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 457
Abstract: Nonprofits must pay careful attention to all IRS releases regarding tax-exempt entities. This article discusses two recent IRS actions that merit their attention: finalization of Form 990 rules and guidance to help organizations be reinstated after losing their tax-exempt status.
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Ask the Advisor – Q. How should I handle compensation-related disparities in my merger?
April / May 2010
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 457
Abstract: As this column explains, compensation may seem like a minor detail when buying or selling a company, but it can cause major headaches — particularly when the two companies’ compensation practices differ. The worst decision a buyer can make is to leave current compensation structures alone. But compensation decisions can be tricky because they usually require some tradeoff between cost savings and the pursuit of growth objectives.
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User-created data: Handle with care
September / October 2009
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 457
Abstract: Production of electronically stored information (ESI) has become a routine part of discovery. But the primary target of an ESI request often is user-created data — a type of information that’s constantly evolving and can prove elusive. A qualified expert can help extract all the user-created data needed.
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Financial statement footnotes – Why you should read between the lines
September / October 2008
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 457
Abstract: Financial statement numbers provide lenders with limited information. But footnote disclosures can offer valuable details about account balances, accounting practices and future events that may affect performance. They can also provide fraud red flags if a company’s management is cooking the books.