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  • To amend a return or not to amend? That may be the question for filers

    April / May 2023
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 502

    Abstract: The question of whether to have an amended return filed for 2022 has to be decided individually on its own merits. This article points out that there’s a general consensus that an individual should file an amended return immediately if he or she owes more tax as a result of an omission or misstatement. It notes that this can be a tougher call if the tax was overpaid by a small amount.

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  • Repayment plans can ease the pain of student loan debt

    March / April 2021
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 502

    Abstract: These days, many student loan debtors are struggling to keep up with payments. But as this article explains, the federal government offers a variety of student loan repayment options, including graduated payment plans. There are also programs to help reduce monthly payments, such as the Revised Pay As You Earn plan.

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  • Is the Family and Medical Leave Act credit right for your business?

    March 2020
    Newsletter: Tax & Business Alert

    Price: $225.00, Subscriber Price: $157.50

    Word count: 502

    Abstract: The Tax Cuts and Jobs Act created a new tax credit for certain employers that provide paid family and medical leave. Originally, it was available only for the 2018 and 2019 tax years but was recently extended by a new law. This article has the details.

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  • Why the segmented income statement is a powerful management tool

    Winter 2020
    Newsletter: Manufacturer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 502

    Abstract: A companywide income statement may be sufficient for lenders or other outsiders to evaluate your company’s financial performance. But from management’s perspective, a “segmented” income statement can provide valuable insight into key performance drivers and possible improvement strategies. This article discusses the contents of a segmented income statement and why business owners may want to use one.

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  • Phantom stock plans can draw profit leaders

    Spring 2013
    Newsletter: On-Site

    Price: $225.00, Subscriber Price: $157.50

    Word count: 502

    Abstract: One way contractors can draw profit leaders to their businesses — or keep ones who are already on staff — may be by offering select employees an additional incentive in the form of a phantom stock plan. Under these arrangements, the employee receives an equity stake in the business without actually receiving any stock. This article explains both the benefits and risks of having such a plan.

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  • Construction Success Story — Job order contracting fits one builder’s needs

    January / February 2013
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 502

    Abstract: This issue’s “Construction Success Story” looks at the case of a contractor whose projects had been taking a little longer to get off the ground because of haggling with the developer over costs. The contractor’s financial advisor suggested exploring job order contracting — a fast-track delivery method that enables owners to secure performance on a variety of projects quickly and cost-effectively through a multiyear contract.

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  • You call that art? Flower display doesn’t make the cut for copyright protection

    August / September 2011
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 502

    Abstract: When a park district modified a garden that had been designed by an artist, the artist sued on the grounds that his “moral rights” had been violated under the Visual Artists Rights Act of 1990. The U.S. Court of Appeals for the Seventh Circuit disagreed. Kelley v. Chicago Park District, Nos. 08-3701, 08-3712, Feb. 15, 2011 (7th Cir.)

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  • Bond … ERISA bond – You may need one, so learn the requirements

    April / May 2010
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 502

    Abstract: ERISA requires that all fiduciaries of qualified retirement plans be bonded. These bonds are sometimes referred to as ERISA bonds, fidelity bonds, surety bonds or fiduciary bonds. This article summarizes what an ERISA bond covers and the statutory requirements.

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  • Practical Perspectives: Key financial issues for you and your family – Couple escapes close call with online tax scam

    February / March 2010
    Newsletter: Trendlines

    Price: $225.00, Subscriber Price: $157.50

    Word count: 502

    Abstract: When Irv was using his smartphone to check his e-mail, he noticed a message purportedly from the IRS. The e-mail solicited not only his Social Security number but also the number of the checking account he and his wife had used to pay their last tax bill. Surprised and a little suspicious, he mentioned the message to their advisor when the couple sat down to discuss some other matters. The advisor confirmed all of their suspicions: It was a scam. Fortunately, no damage had been done, but the advisor warned them about “phishing” and other scams.

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  • Ask the Advisor – Q. How should I juggle my succession plans with a possible merger?

    August / September 2009
    Newsletter: Merger & Acquisition Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 502

    Abstract: Succession can be difficult for any business, whether a founding owner is ceding power to the next generation or a company has unexpectedly lost its CEO. Add the many stresses of an M&A and the situation becomes even more challenging. The best strategy is to take the issues one at a time and resolve a company’s succession issues before considering a merger. This column explains how businesses might devise a plan, put it in writing and communicate it to stakeholders.

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  • Failure to negotiate dooms damage limitation clause

    July / August 2009
    Newsletter: Construction Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 502

    Abstract: In boilerplate professional service contracts, architects and engineers insert clauses limiting their liability for professional errors and omissions to the amount of their fees under the contract. But the ability to enforce these provisions when a professional error or omission causes losses substantially exceeding that professional fee varies from state to state. A recent California case, Greenwood v. Murphy, illustrates one sticking point regarding this matter — a failure to negotiate.

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  • Do you wish to disinherit a spouse or child?

    September / October 2008
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 502

    Abstract: When a relationship with a spouse or child deteriorates, it may be time to make the difficult decision to disinherit him or her. This article answers three frequently asked questions about disinheriting a family member.

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  • Stop the domino effect – The link between management ethics and corporate fraud

    January / February 2008
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 502

    Abstract: Unethical managers foster an unethical work environment — giving employees the opportunity, motivation and rationalization to commit fraud and other crimes against their employers. This article explains how lenders should assess qualitative factors to protect loan portfolios against fraud losses. These include management’s ethics and its establishment and maintenance of internal controls. (Updated 9/27/12)

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