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Showing all 15 results

  • Watch employee turnover rate to avoid partial termination

    February / March 2021
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 524

    Abstract: If an employer lays off more than 20% of its plan participants over the course of a plan year — an unfortunate necessity for many employers during the COVID-19 pandemic — the IRS might deem that the company’s retirement plan has undergone a “partial termination.” If so, that would trigger the immediate vesting of all employer contributions made to the plan on behalf of the laid-off participants, even if they hadn’t satisfied regular vesting requirements. This article examines IRS guidance on the topic and reviews how the Consolidated Appropriations Act helps sponsors who had to lay off many plan participants during the COVID-19 crisis avoid the risk of having their retirement plan deemed to have experienced a partial termination.

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  • Installment sales: A viable option for transferring assets

    January 2019
    Newsletter: Tax & Business Alert

    Price: $225.00, Subscriber Price: $157.50

    Word count: 524

    Abstract: Many people will eventually need to transfer ownership of real estate, a family business or some other asset expected to appreciate dramatically in the future. In such cases, an installment sale may be a viable option. This article explains under what circumstances this strategy should be considered, and discusses its advantages and disadvantages.

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  • Installment sales: A viable option for transferring assets

    Winter 2019
    Newsletter: Business Matters

    Price: $225.00, Subscriber Price: $157.50

    Word count: 524

    Abstract: Many people will eventually need to transfer ownership of real estate, a family business or some other asset expected to appreciate dramatically in the future. In such cases, an installment sale may be a viable option. This article explains under what circumstances this strategy should be considered, and discusses its advantages and disadvantages.

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  • Get rolling on your transportation safety policies

    September / October 2016
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 524

    Abstract: Effective safety programs address all sorts of potential jobsite hazards. Yet one area that’s often overlooked is vehicle accidents, a fairly common occurrence on construction sites. This article explores a variety of important elements that contractors should consider when establishing transportation safety policies.

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  • 3 advantages of cloud computing for contractors

    May / June 2015
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 524

    Abstract: The term “cloud computing” has been around for many years now. But, at the end of the day, the cloud is simply a metaphor for the Internet and “moving to the cloud” involves transferring some or all of a company’s applications from its internal infrastructure to an Internet-based service. This article describes three advantages of cloud computing for contractors.

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  • From overhead to impact – Attitudes about nonprofit spending are changing

    Fall 2014
    Newsletter: Nonprofit Observer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 524

    Abstract: In 2013, three of the biggest charity watchdogs publicly addressed the “overhead myth,” urging donors to focus on other nonprofit performance factors. This year, the White House Office of Management and Budget stated that at least 10% of federal dollars awarded to nonprofit grantees should pay for indirect costs. The article discusses changing attitudes among watchdogs, donors, grantmakers and the media and how nonprofits can benefit from the change by promoting their programs’ community impact.

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  • 5 tips for a successful succession plan

    Fall 2014
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 524

    Abstract: Community banks can’t afford to be without a succession plan. There’s no specific regulatory requirement that banks create a succession plan, but regulators generally view a formal plan as a best practice. For example, the OCC, in its Spring 2014 Semiannual Risk Perspective, listed “planning for management succession and retention of key staff” as a key risk issue facing community banks. This article offers five tips for developing an effective succession plan. Although they focus on the CEO, the suggestions also apply, in general, to forming plans for other key executives and directors.

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  • Simplifying the financial reporting of leasing arrangements

    September / October 2014
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 524

    Abstract: Many construction companies create separate, but related, business entities to buy vehicles, equipment or facilities and then lease these assets back to the parent company. They may now be able to avail themselves of a simpler way to handle the financial reporting of these arrangements. New Financial Accounting Standards Board guidance allows private companies following Generally Accepted Accounting Principles to, in some circumstances, elect not to consolidate the financial reporting from such entities that lease property to them. This article offers examples of how it works and who may qualify.

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  • Now’s the time to start thinking about an ownership transfer

    July / August 2012
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 524

    Abstract: Contractors who wish to transfer ownership to the next generation (rather than sell to a third party) might be wise to start such transfers sooner rather than later — especially this year, before the $5.12 million federal gift tax exemption drops to $1 million in 2013 (absent congressional action). But, as this article explains, it’s not necessary to transfer the entire interest. Those wishing to maintain operational control might hold on to more than half of their interest, or, alternatively, set up a family limited partnership.

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  • Guidance issued on valuation of partial interests

    May / June 2010
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 524

    Abstract: After a six-year development period, the American Society of Appraisers (ASA) recently added a new procedural guideline to its Business Valuation Standards: PG-2 — Valuation of Partial Ownership Interests. Although not a binding standard, PG-2 offers valuable guidance to ASA members and other business valuators on this difficult and often controversial subject. This article looks at some of the highlights.

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  • Guidance issued on valuation of partial interests

    May / June 2010
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 524

    Abstract: After a six-year development period, the American Society of Appraisers (ASA) recently added a new procedural guideline to its Business Valuation Standards: PG-2 — Valuation of Partial Ownership Interests. Although not a binding standard, PG-2 offers valuable guidance to ASA members and other business valuators on this difficult and often controversial subject. This article looks at some of the highlights.

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  • Solo 401(k)s offer singular advantages

    Fall 2009
    Newsletter: Management & Tax Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 524

    Abstract: For self-employed individuals and owners of certain small businesses, several retirement plan options are available. One option that offers a number of singular advantages is the Solo 401(k). Among the advantages are high contribution limits, availability of plan loans, and flexibility in regard to contributions and the types of investments one may choose.

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  • Be cautious when asking for business loans from family members

    June / July 2009
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 524

    Abstract: A family business owner might be tempted to use family members as a source of capital. But receiving money from family members can be like a double-edged sword: For tax purposes you may structure the transactions as outright gifts or as loans. But too much debt from these loans can signal bankers and potential investors that your business is financially unstable. Here are tips on how to treat the debt the same as you would if you held it with outside investors or lenders.

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  • Don’t be short-sighted when it comes to job-site security

    March / April 2009
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 524

    Abstract: To many contractors, losses from theft and vandalism are just a cost of doing business. Yet that’s being short-sighted — not only because preventive measures can stop immediate monetary losses, but also because job-site theft often has greater implications. It can delay jobs, increase insurance premiums and cause work to grind to a halt. This article suggests some commonsense ways to ensure equipment, materials and tools stay put.

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  • When it comes to diversifying, look before you leap!

    May / June 2008
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 524

    Abstract: Despite trimming all visible fat from their operations and improving efficiency as much as possible, many contractors just can’t get their bottom lines to where they want them to be. To cope, some consider diversifying into a new market or service. This article explains that diversification can be either a lifesaver or a letdown, depending on the approach taken. (Updated 3/23/12)

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