538
Showing 1–16 of 23 results
-
Tired of HR hassles? Consider a PEO
Fall 2023
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 538
Abstract: Sometimes the most difficult part of running a business is dealing with payroll, benefits and other such matters. Enter the professional employer organization (PEO). PEOs are outsourcing providers that can relieve construction businesses, as well as other types of companies, from the hassles of human resources. This article examines the advantages and risks of partnering with one.
-
Seizing control of insurance coverage with a CCIP
Spring 2023
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 538
Abstract: Running a construction business and an insurance company might seem like two totally separate endeavors. But, under a contractor-controlled insurance program, a general contractor provides coverage for most parties to a construction project. This article looks at the advantages and disadvantages of this bold insurance strategy.
-
M&A advisor: How to protect deals from targeted ransomware attacks
May / June 2023
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 538
Abstract: Merger and acquisition volume is expected to rebound to pre-pandemic levels in 2023, according to a recent survey by Citizens Bank. The survey also found that sellers are increasingly seeking guidance from financial professionals to maximize the price. However, there’s a new reason for sellers to seek professional advice — to lower the risk of ransomware attacks. This article explains how these frauds are perpetrated and provides prevention tips.
-
Using alternative energy for business can bring tax benefits
July 2022
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 538
Abstract: Business owners may be wondering whether alternative energy technologies can help them manage their business energy costs. A valuable federal income tax benefit — in the form of a business energy credit — applies to the acquisition of many types of alternative energy property. The credit is intended primarily for business users of alternative energy. This article provides details.
-
Do you have a false sense of cybersecurity?
Summer 2021
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 538
Abstract: Contractors shouldn’t assume that their risk of a cyberattack is low because they don’t sell products on the Internet or have a major social media presence. Construction businesses are attractive targets for cybercriminals. This article explains why and discusses how to mitigate risk through a cybersecurity assessment and appropriate strategies.
-
The big picture – Fight money laundering with visual analytics
Summer 2019
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 538
Abstract: Rapidly advancing technology enables criminals to invent new forms of money laundering. But that same technological progress, in the form of data visualization software, can give a community bank an edge in detecting and preventing money laundering and ensuring the institution’s compliance with the Bank Secrecy Act and Anti-Money Laundering. This article suggests that visual analytics can be a powerful tool to help banks identify suspicious patterns, relationships, trends or anomalies that are difficult to spot using traditional tools alone.
-
Multistate resident? Watch out for double taxation
February 2019
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 538
Abstract: Contrary to popular belief, no federal law prohibits multiple states from collecting tax on the same income. This article raises some important points to keep in mind for those who maintain residences in more than one state (or may soon do so). A sidebar looks at some ways an individual can establish domicile in a new state.
-
New revenue guidance provides direction to nonprofits
Fall 2018
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 538
Abstract: This article summarizes ASU 2018-08, which the Financial Accounting Standards Board recently issued to resolve for nonprofits’ revenue recognition issues. It covers the 2014 standard that gave rise to questions, explaining when grants should be characterized as reciprocal exchanges vs. contributions and defining conditional contributions.
-
Should you invest in infrastructure?
September / October 2018
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 538
Abstract: According to the National Oceanic and Atmospheric Administration, 2017 was the costliest year on record for natural disasters in the United States. And 2018 has already seen severe weather, including numerous floods, tornadoes and wildfires and the ongoing volcanic eruption on the island of Hawaii. This article looks at why these events, along with other recent disasters and an ever-growing backlog of deferred maintenance, underline the need for infrastructure upgrades in the United States, which may provide opportunities for real estate investors.
-
Are you in compliance with the new partnership audit rules?
May / June 2018
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 538
Abstract: Many real estate–related businesses are formed as partnerships, making them subject to the regulations for partnership audits under the Bipartisan Budget Act of 2015 (BBA). The proposed regulations — which significantly change the previous rules regarding partnership audits and liability for any resulting adjustments — take effect for taxable years beginning after December 31, 2017. This article reviews the far reaching implications of the new rules.
-
Law of nature: Some genetic diagnostic methods are patent-ineligible
October / November 2016
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 538
Abstract: Another patent covering genetic diagnostic methods has failed the U.S. Supreme Court’s two-step test for determining whether a patent related to a law of nature is patent-eligible. This article discusses Genetic Technologies Ltd. v. Merial L.L.C. The Federal Circuit Court weighed whether the claim at issue related to a patent-ineligible concept and whether the patent included an “inventive concept.” Genetic Technologies Ltd. v. Merial L.L.C., Nos. 2015-1202, 2015-1203, April 8, 2016 (Fed. Cir.) Ariosa v. Sequenom, Nos. 2014-1139, 2014-1144, June 12, 2015 (Fed. Cir.) Mayo Collaborative Services v. Prometheus Laboratories, Inc., No. 10–1150, March 20, 2012 (U.S.)
-
Deferred compensation – Are you in compliance with Sec. 409A?
March / April 2015
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 538
Abstract: Now is a good time for businesses to review their deferred compensation plan documents and practices. The IRS announced last year a limited audit initiative to evaluate compliance with Section 409A, which prohibits deferred compensation arrangements that give participants (including employees, directors and independent contractors) undue control over the timing of benefits. The law and regulations in this area are complex, but this article offers a quick summary of the main requirements.
-
Planning for a smooth leadership transition
Spring 2015
Newsletter: Business Matters
Price: $225.00, Subscriber Price: $157.50
Word count: 538
Abstract: Whether retirement is years away or just around the corner, business owners need to protect the value of their business by ensuring that any leadership transfer will be smooth. This article covers succession issues such as training a successor, gaining board and employee support and communicating with stakeholders.
-
Avoid these common holding-company reporting errors
Summer 2014
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 538
Abstract: Small bank holding companies are required to file semiannual FR Y-9SP reports with the Federal Reserve Board (FRB). The FRB uses information in these reports to monitor and analyze a holding company’s financial condition, spot potential financial trends or problems and review merger and acquisition applications. However, in a recent paper, FRB staff outlined common errors made on holding companies’ FR Y-9SP reports. This article looks at some of the errors involving call reports and structure reports, along with other errors.
-
Buy-sell agreements prevent business-damaging disputes
Spring 2014
Newsletter: Business Matters
Price: $225.00, Subscriber Price: $157.50
Word count: 538
Abstract: When a business owner dies or leaves a company unexpectedly, disagreements among the remaining owners and outside parties pose a threat to its financial health and continued existence. A buy-sell agreement can help mitigate such risk by limiting ownership and control of the business to a select group. This article discusses valuation and funding issues, while a sidebar notes that a buy-sell agreement can provide liquidity to heirs.
-
The U.S. Supreme Court DOMA ruling – How it affects estate planning for same-sex spouses
November / December 2013
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 538
Abstract: In June, the U.S. Supreme Court, in striking down part of the Defense of Marriage Act (DOMA), enabled many legally married same-sex couples eligible for a wide variety of federal tax breaks and other benefits previously available only to heterosexual couples. In August, the IRS clarified that same-sex couples married in jurisdictions that recognize same-sex marriage will be treated as married for federal tax purposes — regardless of where they reside. These rulings have particular significance for estate planning. This article discusses some of the breaks now available to same-sex married couples.