550
Showing 1–16 of 17 results
-
Opportunity zones may increase demand but present risks
Spring 2020
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 550
Abstract: The federal government created qualified opportunity zones to attract investment in economically distressed areas by offering tax benefits to those who invest in them through qualified opportunity funds. As this article explains, the program may boost demand for construction services, but contractors should familiarize themselves with the requirements and potential risks.
-
Estate planning in the FAST lane
May / June 2020
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 550
Abstract: Traditional estate planning goals are still important, but affluent families are increasingly turning their attention to “softer,” yet equally critical, aspirations, such as educating the younger generation and preparing them to manage wealth responsibly, promoting shared family values, and encouraging charitable giving. To achieve these goals, many are turning to a “family advancement sustainability trust” (FAST). This article details how FASTs work.
-
Asset protection is just as important as tax planning
December 2019
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 550
Abstract: Many financially savvy individuals are already thinking about filing their tax returns next year. But they shouldn’t overlook another critical and equally important aspect of financial planning: asset protection. This article discusses some fundamental strategies to consider. A sidebar discusses asset ownership structure.
-
The tax cost of divorce has risen for many
September 2019
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 550
Abstract: Anyone who’s divorced or in the process of divorcing needs to understand how the Tax Cuts and Jobs Act has changed the tax treatment of alimony. Unfortunately, for many couples, the news isn’t good — the tax cost of divorce has risen. This article delves into the details.
-
How to help your borrowers reduce waste — and increase profits
Year End 2018
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 550
Abstract: Helping manufacturing borrowers improve their waste reduction methods can lead to a stronger loan portfolio. This article lists some steps lenders can suggest to borrowers to help them increase efficiency and significantly reduce manufacturing waste — whether in the form of scrap, excess inventory, defects or inefficiencies in workflow. Strategies include preventive maintenance, routine physical inspections and effective quality control.
-
How much is enough? Supreme Court clarifies overseas patent infringement liability
August / September 2017
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 550
Abstract: Just how much patent infringement does it take to be liable for damages? The U.S. Supreme Court recently tackled this question in one context, ruling that supplying only one component of an infringing multicomponent invention made abroad doesn’t make the supplier liable for patent infringement. This article reviews the case in which the Court established a bright-line test for some circumstances, but created significant uncertainty for others. Life Technologies Corp. v. Promega Corp., No. 14-1538, Feb. 22, 2017 (U.S.)
-
Should you convert from a C corporation to an S corporation?
August 2017
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 550
Abstract: Many private business owners elect to incorporate, turning their companies into C corporations. But, at some point, they may consider converting their businesses into S corporations. This article reviews some of the important considerations associated with this decision. A sidebar looks at the requirements for converting to S status in the first place.
-
Could a cost segregation study save your company taxes?
May 2017
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 550
Abstract: Businesses that have acquired, constructed or substantially improved a building recently should consider a cost segregation study. One of these studies can enable the company to accelerate depreciation deductions, reducing taxes and boosting cash flow. This article explains how. A sidebar points out that a “look-back” study can review many previous years of tax filings for missed deductions.
-
Could the small taxpayer safe harbor work for you?
November / December 2016
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 550
Abstract: One tax accounting issue for property owners has been the proper treatment of expenditures related to tangible property improvements. Should they expense the cost, which provides a current deduction, or capitalize it, recovering the cost over time through depreciation? This article explains the eligibility requirements and applicability of the small taxpayer safe harbor.
-
Your loss can be your gain – Lowering tax liability in stock trading
October / November 2016
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 550
Abstract: Investors can use capital losses to offset any capital gains they realize in that same tax year — even if one is short term and the other is long term. This article discusses some strategies that can be used to turn capital losses into opportunities and end the year on a high note.
-
Fair Labor Standards Act update – New employee exempt status threshold rules affect retirement plans
October / November 2016
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 550
Abstract: Changes to the Fair Labor Standards Act (FLSA) that take effect December 1 could have implications for retirement plans. The changes affect what forms of compensation businesses use to calculate employer contributions to their qualified retirement plans and determine highly compensated employee (HCE) status. This article reviews the new exemption rules and how they affect retirement plans.
-
Partnership power – Cause marketing can boost your charity’s profile
Winter 2014
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 550
Abstract: One source of support many charities may not have seriously considered is a corporate partnership known as cause marketing. Although corporations and nonprofits have been teaming up for mutual benefit for decades, cause marketing is gaining new popularity in the Internet age. This article looks at different forms of cause marketing, such as transactional giving, message promotion, and licensing.
-
Sorting through restatements – Sometimes financial restatements simply correct mistakes
Spring 2012
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 550
Abstract: Mistakes on borrowers’ financial statements, requiring financial restatement, can happen. But financial restatements can also be a red flag for fraud or misrepresentation. It’s a challenge for any lender to determine which is which. This article uses a hypothetical situation describing a company that innocently made mistakes, resulting in a costly restatement before it was able to successfully complete a public offering. The article also describes some of the leading causes of financial restatements.
-
Money doesn’t grow on trees — Help your children acquire a saving and investing mindset
January / February 2012
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 550
Abstract: It might be tough to convince children who are growing up in relative affluence of the importance of saving and investing. But they can have a rude awakening once they’re on their own. This article offers tips for teaching children how to respect the value of money. This includes having them earn their own money; showing them the value of compounding; and letting them help build an age-appropriate portfolio.
-
Charitable IRA rollover: A limited time offer
October / November 2011
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 550
Abstract: Last year’s tax relief legislation extended several expiring tax breaks, including tax-free treatment of charitable IRA rollovers — formally called “qualified charitable distributions” — by taxpayers age 70½ or older. But taxpayers have only until the end of 2011 to take advantage of this break. This article discusses charitable IRA rollover requirements and the circumstances under which a rollover may (or may not) be advantageous.
-
Audited financial statements – First impressions
Spring 2010
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 550
Abstract: To impress potential lenders and funders, it’s important for a nonprofit organization to show that it measures its financial health with care and frequency. Presenting timely audited financial statements upfront can make the difference between being turned down for a loan and getting one. It’s essential, though, to understand the different roles of the auditor and the board, and to be knowledgeable about different financial statement formats.