542

Showing 1–16 of 17 results

  • Are off-site bank examinations here to stay?

    Fall 2020
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 542

    Abstract: During the COVID-19 pandemic, many banking regulators have shifted to an off-site, or remote, examination process. Many people believe that off-site examinations — with their obvious efficiencies and other benefits — will become standard operating procedure in the future. This article explains the Federal Reserve’s position on use of off-site examinations under unique circumstances and looks at some key factors in how examiners determine whether they’re appropriate, including a bank’s risk profile and management preferences.

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  • The pros and cons of NQDC plans

    October 2020
    Newsletter: Tax & Business Alert

    Price: $225.00, Subscriber Price: $157.50

    Word count: 542

    Abstract: Nonqualified deferred compensation plans allow participants to set aside large amounts of tax-deferred compensation, but also pose substantial risks. This article distinguishes NQCD plans from qualified defined contribution plans and discusses the pros and cons.

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  • 5 major construction risk factors identified in recent study

    March / April 2018
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 542

    Abstract: It’s impossible to run any business without incurring risks, but the construction industry is riskier than most. Just last year, an important study was released called the Construction Risk Index 2017. This article discusses five of the most pertinent factors identified, including geopolitical instability and new technologies.

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  • Educate employees on required minimum distribution rules

    December 2017
    Newsletter: Tax & Business Alert

    Price: $225.00, Subscriber Price: $157.50

    Word count: 542

    Abstract: Businesses with employees headed for retirement can provide a helpful service by educating these workers on rules regarding required minimum distributions (RMDs). If violated, these rules could trigger hefty penalties. This article explains RMD requirements for IRAs and 401(k)s. A sidebar looks at other RMD issues, such as beneficiary spouses and form of distribution.

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  • The right research can improve materials purchasing

    September / October 2017
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 542

    Abstract: Many contractors get in the habit of buying their construction materials from the same small group of suppliers they’ve used for years. But today’s online search tools can make it fast and easy to locate and compare alternative materials product sources. This article explains how good Internet search techniques and the right approach with vendors can enable contractors to lower materials purchasing costs.

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  • Third-party funding helps contractors pursue claims

    Winter 2017
    Newsletter: Construction Industry Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 542

    Abstract: To avoid the high cost of litigation, many contractors fail to pursue even strong claims or settle for far less than they deserve. This article explores an increasingly popular option that may help with this dilemma: third-party funding, in which an outside party agrees to finance some or all of a claimant’s legal costs in exchange for a portion of any recovery.

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  • Time to pay – Former shareholders liable in land sale

    July / August 2016
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 542

    Abstract: The U.S. Tax Court has ruled that shareholders in a C corporation who had transferred all of the corporation’s cash to a third party, without paying corporate taxes on a land sale, were liable for the unpaid taxes. That may sound like an entirely negative result. But, as this article explains, applicable state law mitigated the severity of their liability. Stuart v. Commissioner, 144 T.C. No. 12 (2015)

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  • Where to look when you need a loan

    Spring 2016
    Newsletter: Auto Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 542

    Abstract: With interest rates poised to rise, it’s probably a good time for dealerships to apply for a loan if they’re planning to invest big dollars into the business and need to borrow cash. This article highlights various borrowing options, such as commercial and community banks, the Small Business Administration and the auto manufacturer itself.

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  • Help borrowers take a closer look at liquidity

    April / May 2016
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 542

    Abstract: Traditionally, lenders have equated higher liquidity with lower credit risk. But years of historically lower interest rates have led many companies to stockpile cash and otherwise become lax in working capital management. This article explains why it’s possible to have too much of a good thing and how you can help borrowers renew their interest in running a tight ship as interest rates gradually rise in 2016 and beyond.

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  • Dashboard reports: Let real-time data drive lending decisions

    August / September 2014
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 542

    Abstract: Unearthing trends and early warning signals of financial distress from financial statements alone is challenging. Dashboard reports simplify the due diligence process by providing a one- or two-page summary of key performance metrics in a concise, visual format. As this article explains, these reports use customized ratios and graphs to tell the story behind the financial statements. They can’t replace a comprehensive year end review of a borrower’s financial statements and footnote disclosures, but they can be useful diagnostic tools for borrowers and lenders throughout the year.

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  • Should you reinvest dividend income?

    May / June 2012
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 542

    Abstract: Reinvesting dividends can make your investments grow faster through compounding. For many investors, that is a compelling enough reason to do so. However, reinvesting dividends may not be a good call in all situations. For example, the dividend income might be needed to cover current spending needs. This article discusses both the pros and cons of reinvesting dividend income.

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  • The master lease: An umbrella of protection

    November / December 2011
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 542

    Abstract: In a sluggish economy, one must fortify his or her interests and properties so as to come out on top once the economy rebounds. A master lease not only can help protect properties, but also can lessen the possibility of rent defaults. This article discusses what a master lease has to offer for master tenants, owners and lenders. But it’s critical to pick the right lease structure.

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  • Future-proof your estate plan with qualified disclaimers

    October / November 2011
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 542

    Abstract: While it’s nearly impossible to prepare for every contingency, one can build flexibility into an estate plan by taking into account the potential for heirs to take advantage of qualified disclaimers. This article offers a hypothetical example that shows how a qualified disclaimer can help a disclaimant avoid double taxation on his or her estate. But it also warns of negative gift or estate tax consequences if the disclaimer isn’t “qualified.”

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  • A game of confusion – Court addresses “likelihood” vs. “absence of actual”

    June / July 2010
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 542

    Abstract: Trademark disputes typically turn on whether a likelihood of confusion exists between two marks — but, in a case involving the use of two universities’ similar logos, an appeals court held that a lack of evidence of actual confusion isn’t necessarily the final word on the likelihood-of-confusion issue. The court looked at three factors relevant to whether a likelihood of confusion exists: 1) the similarity of trade channels, 2) the care consumers employ when purchasing the goods, and 3) the absence of evidence of actual confusion.

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  • Outsourcing human resources

    March / April 2009
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 542

    Abstract: Full or partial outsourcing of the human resources function can help you free yourself of an important but time-consuming part of your operation — human resources administration — so you can devote more time to economically pressing matters.

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  • Cruise line faces rough seas in court

    July / August 2008
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 542

    Abstract: This brief article looks at a series of court decisions involving Celebrity Cruises Inc. that provide insight into the “yardstick method” of computing lost profits. The case also illustrates the importance of presenting direct evidence to support a damages claim.

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