472

Showing all 8 results

  • Selling business property? Don’t overlook the purchase price allocation

    Summer 2022
    Newsletter: Management & Tax Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 472

    Abstract: The allocation of a property’s value between the building and the land can have significant tax implications for the property’s seller. This article explains that this is because gains on the sale of business property — to the extent of depreciation taken or allowed — is taxable at ordinary income tax rates up to 25%. The article notes that if the owner can demonstrate that most or all of the gain is attributable to increases in the value of the land, he or she may be able to reduce the tax burden significantly.

    Read More

  • Study highlights the threat of ALSPs

    Spring 2019
    Newsletter: Law Firm Management

    Price: $225.00, Subscriber Price: $157.50

    Word count: 472

    Abstract: A new report from the Center on Ethics and the Legal Profession at Georgetown University Law School and Thomson Reuters Legal Executive Institute (LEI) could cause some soul searching among law firms. The 2019 Report on the State of the Legal Market reveals that the traditional law firm business model is crumbling due to new market realities — including the expanding availability of alternative legal service providers (ALSPs). The article briefly highlights what firms should take away from the report.

    Read More

  • Implementing an accident prevention and response program

    January / February 2012
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 472

    Abstract: Construction sites are inherently dangerous places. To protect their workers and bottom line, contractors must actively work at minimizing safety hazards and handling injuries appropriately. This article provides tips on implementing an effective accident prevention and response program

    Read More

  • Back to Basics – How to work with FASB codification

    June / July 2011
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 472

    Abstract: As lenders review their borrowers’ 2010 and 2011 financial statements, they may notice references to Accounting Standards Codification (ASC) in the footnotes, instead of the familiar Statement of Financial Accounting Standards (SFAS) references. Many lenders are uncertain about what these new citations mean and why the Financial Accounting Standards Board (FASB) has rewritten its rules. This article explains how ASC affects commercial lenders today.

    Read More

  • The Contractor’s Corner – Should we try our hand at social networking?

    Winter 2010
    Newsletter: On-Site

    Price: $225.00, Subscriber Price: $157.50

    Word count: 472

    Abstract: This issue’s “Contractor’s Corner” addresses the concerns of a contractor who’s being prodded by a younger employee to take the company into the world of social networking. The contractor wonders, “Is there really any financial benefit?” There can be — but there are downsides, as well. There are several considerations that should be addressed before making a decision.

    Read More

  • Rethinking debt – A shake-up in the credit markets

    May / June 2009
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 472

    Abstract: The corporate finance world is in a state of flux: Banks continue to rein in debt and put borrowers on shorter leashes. Borrowers also are rethinking their capital structures and lending decisions. For now, conservatism is the name of the game.

    Read More

  • Lobbying and charities: Knowing the limits

    June / July 2008
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 472

    Abstract: Nonprofits need to keep tabs on lobbying activities if they want to keep their tax-exempt status. According to the Internal Revenue Code, no substantial part of a charity’s activities can consist of attempting to influence legislation by contacting, or urging the public to contact, a member of a legislative body. Nor can a substantial part of your organization’s activities comprise proposing, supporting or opposing legislation. Unfortunately, substantial has never been defined. (Updated 3/30/12)

    Read More

  • Estate planning in the 21st century

    April / May 2008
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 472

    Abstract: The digital revolution has changed virtually every aspect of life, and estate planning is no exception. Today, many people do business, communicate and manage their finances online. The result is a wealth of “digital assets,” which may take the form of e-mails, online accounts or other information stored on the Web or remote servers. Unfortunately, in many cases, when the owners of these assets die, the user names, passwords, security codes and other protections die with them. This article explains why it’s important to leave loved ones with instructions on how to access digital accounts.

    Read More