548
Showing all 16 results
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What’s your taxpayer filing status?
December 2020
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 548
Abstract: For many, December 31 means a New Year’s celebration. From a tax perspective, however, it should mean thinking about which filing status you will use for that year’s tax return. This article reviews the five statuses. A sidebar looks at whether a married person can file as a “head of household.”
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Extra! Extra! – SCOTUS clarifies copyright infringement lawsuit prerequisite
August / September 2019
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 548
Abstract: Authors of work obtain exclusive rights — copyrights — in their works immediately on creation of the work. But they generally can’t file a civil lawsuit for infringement of those rights until they register the work with the U.S. Copyright Office. The federal courts of appeal have split, however, as to when a copyright infringement suit could be filed — on filing the application for copyright registration with the Copyright Office or on grant of the copyright registration by that office. This article reviews a unanimous decision by the U.S. Supreme Court resolving the issue once and for all. Fourth Estate Public Benefit Corp. v. Wall-Street.com, LLC, No. 17-571, Jan. 8, 2019, U.S.S.C.
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TCJA inspires many business owners to reconsider entity choice
June 2019
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 548
Abstract: The Tax Cuts and Jobs Act has given business owners much to think about, including whether to change the structure under which their companies operate. This article explains what’s changed and offers some scenarios to ponder. A sidebar looks at what growth-focused businesses should think about.
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Risk vs. reward: How should you assess new customers?
April / May 2019
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 548
Abstract: Lenders who branch out and pursue new lending opportunities need to “dial up” their due diligence procedures to ensure a prospective borrower is creditworthy. This article points out that these procedures include reviewing historical financial statements, conducting interviews, and benchmarking performance over time and against industry averages. It notes that lenders who do this analytical legwork may unearth hidden risks and liabilities.
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Got bitcoin? Understand your tax obligations
November / December 2018
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 548
Abstract: The tax treatment of bitcoin and other “virtual currencies” — also known as “cryptocurrencies” — is widely misunderstood. But if one invests in virtual currency, uses it to pay for goods or services, or receives it as payment for goods or services, failure to understand the tax obligations can have serious consequences. This article explains the IRS policies regarding virtual currencies.
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Gearing up for the Internet of Things
September / October 2018
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 548
Abstract: Just as the Internet has changed how humans interact, the Internet of Things (IoT) is beginning to change the way inanimate objects communicate with one another and how we interact with those objects. Indeed, these capabilities are becoming more widely used by developers and project owners. This article explains what contractors need to know about the IoT and how they might use it to their benefit.
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In down years, NOL rules can offer tax relief
June 2017
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 548
Abstract: A net operating loss (NOL) occurs when a business’s operating expenses and other deductions for a particular year exceed its income. Companies (or owners) may be able to snatch tax relief from this revenue defeat. This article describes the NOL rules and some strategies for navigating them. A sidebar looks at how NOLs work in relation to the alternative minimum tax.
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How auditors assess a borrower’s financial viability
April / May 2017
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 548
Abstract: A CPA evaluates the going concern assumption during a financial statement audit to get a picture of a company’s financial health and viability going forward. This article describes a few items they look for during that assessment, including potential red flags like pending lawsuits and investigations, working capital deficiencies, negative operating cash flow, the loss of a major customer or franchise, loan defaults and debt restructurings. The article notes that audit opinions can offer important clues as to whether companies will continue to operate as going concerns.
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The latest on occupational fraud: Who the perps are
February / March 2017
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 548
Abstract: Occupational fraud is an unfortunate reality for just about every employer, nonprofit organization or otherwise. But organizations might be able to reduce the risk of costly losses if they understand some of the common traits of fraud perpetrators. This article highlights some of the findings in the 2016 Report to the Nations on Occupational Fraud and Abuse from the Association of Certified Fraud Examiners (ACFE), which provides some useful insights on these characteristics.
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Where’s the proof? Why successful discrimination claims require support
November / December 2016
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 548
Abstract: For an employee to receive equitable relief on a Title VII discrimination claim, the individual must be able to prove damages. This article discusses an Eighth Circuit case in which the employee claimed discrimination based on his Mexican ancestry, yet failed to set forth a prima facie case for equitable damages. Specifically, he asked for job reinstatement and compensatory pay, which the court denied. Olivares v. Brentwood Industries, No. 15-2674, May 13, 2016 (8th Cir.)
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Should you compensate board members?
October / November 2016
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 548
Abstract: Contrary to popular belief, it’s usually perfectly legal for a nonprofit to compensate its members — and sometimes it might even be necessary. This article explores the pros and cons of board member compensation and implementation matters, including meeting regulatory requirements and developing a board compensation policy.
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CMS releases updated managed-care regulations
Fall 2016
Newsletter: Healthcare Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 548
Abstract: The CMS recently issued a final rule that updates the Medicaid managed-care regulations for the first time in more than a decade. The rule will affect Medicaid managed-care plans and their beneficiaries as well as the hospitals that serve these beneficiaries. This article explains the details of how the final rule phases out states’ abilities to use pass-through payments and discusses several other relevant provisions of which hospitals need to be aware.
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Reviewing new EPA rules for heavy equipment
November / December 2014
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 548
Abstract: Starting Jan. 1, new EPA rules go into effect that regulate the amount of pollution that can be emitted from large diesel engines used in a variety of construction-site equipment, including large mobile generators and backhoes. These “Non-road Tier 4 Emission Standards” are forcing heavy equipment makers to develop new fuel-saving and low-emission engines that may not work exactly like previous models. This article describes how things are changing “under the hood” and what the impact may be on aftermarket sales.
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How to keep board meetings on time and productive
Winter 2013
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 548
Abstract: Finding and keeping good board members can be challenging for nonprofits. It’s up to executive directors and their staffs to ensure the role isn’t harder and more time-consuming than necessary. This starts with efficient board meetings. This article looks at premeeting planning, conducting the meeting and following up.
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Fringe benefit rules for 2% S corporation shareholders
October 2012
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 548
Abstract: Employee fringe benefits paid on behalf of a 2% S corporation shareholder are subject to special rules. A 2% shareholder is one who owns more than 2% of the corporation’s outstanding stock on any day of the corporation’s tax year, considering direct and constructive ownership. This article explains which fringe benefits are subject to these special rules.
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Lease negotiations – Is it time for a new home base?
August / September 2011
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 548
Abstract: With the economy still on the mend — and the commercial real estate market far from top form — it might be a good time for a nonprofit to look for a new building space to lease. Or it might want to renegotiate its current lease with a landlord who doesn’t want to risk the financial impact of a vacant space. This article discusses some of the costs of leasing a new space, and offers six important points to weigh before signing a lease.