559
Showing all 14 results
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Work Opportunity Tax Credit – Hiring veterans may lower your payroll taxes
Spring 2022
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 559
Abstract: Employers of all stripes, both nonprofit and for-profit, often overlook a federal tax break available to organizations that hire new employees from certain groups who have traditionally faced obstacles to hiring. While the Work Opportunity Tax Credit (WOTC) is more limited for nonprofits, it nonetheless presents payroll tax-saving opportunities that can prove especially valuable for organizations that are ramping up hiring. This article reveals how the WOTC can be a win-win for nonprofits and veterans.
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Individual taxpayers, remember the rescue!
June 2021
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 559
Abstract: Many individual taxpayers fondly recall the stimulus payments issued this spring under the American Rescue Plan Act. However, the law contains plenty of other provisions also worth remembering. This article reviews four highlights. A sidebar looks at the income exclusion for unemployment benefits.
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Prevent the UBIT trap of corporate sponsorships
Spring 2021
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 559
Abstract: Landing a corporate sponsorship is an accomplishment, especially in today’s economy. And if a nonprofit gets lucky, it’ll want to prevent UBIT from cutting into its new income by meeting the requirements for a qualified sponsorship payment exception. This article explains that exception and regulatory terms such as “use,” “acknowledgment” and “substantial return benefit.”
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“Method of preparation” involving natural phenomenon is patent-eligible
February / March 2021
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 559
Abstract: The U.S. Court of Appeals for the Federal Circuit has taken the unusual step of modifying and clarifying an earlier opinion considering whether an invention related to a natural phenomenon was patent-eligible. Although the case deals with a “method of preparation,” this article looks at why it may also provide some valuable clues on how best to structure diagnostic claims to increase the odds of patent eligibility. Illumina, Inc. v. Ariosa Diagnostics, Inc., No. 19-1419 (Fed. Cir. Aug. 3, 2020); Association for Molecular Pathology v. Myriad Genetics, Inc., 569 U.S. 576 (2013).
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The TCJA effect: Qualified residence interest
February 2020
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 559
Abstract: The Tax Cuts and Jobs Act (TCJA) made a significant impact on the deductibility of various types of interest expense for individuals. One area affected is qualified residence interest. This article reviews the TCJA’s effect on this type of interest. A sidebar looks at the law’s impact on investment interest.
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SEC rule provides guidelines on Form 10-K summaries
October / November 2016
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 559
Abstract: In June 2016, the SEC approved an interim final rule expressly permitting public companies to include summaries in their Form 10-K annual reports. While the new rule doesn’t expand the information that may be included in Form 10-K — companies were already allowed to provide summaries — it does impose new requirements and restrictions on such summaries. This article reviews the new rule.
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Attorney at law … or not so much?
January / February 2016
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 559
Abstract: One might think that an attorney performing contract work for a law firm is indisputably engaged in the “practice of law.” But, as this article explains, a recent decision by an appellate court addressed this very matter. At stake was whether the plaintiff’s employer had violated the overtime provisions of the Fair Labor Standards Act.
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Building and maintaining a quality board of directors
Summer 2015
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 559
Abstract: All community banks should review the composition of their board of directors and develop strategies for recruiting and retaining quality directors and evaluating their effectiveness. This article discusses regulatory expectations, recruiting goals, and attracting and maintaining these top-notch leaders.
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Are you covered? — Internal controls fight technology-related fraud
Fall 2012
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 559
Abstract: The ability to accept and make online payments and maintain databases with detailed profiles of constituents offers obvious benefits to nonprofits under constant time and money pressures. But it may also be subject to fraud attempts that can dodge traditional internal controls. This article discusses measures that are available to combat these risks. In particular, it shows how to prevent fraud when making or accepting online payments and explains how to protect cardholders’ privacy.
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Bankers need to evaluate receivables with caution
October / November 2012
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 559
Abstract: Some borrowers exaggerate their receivables to get a loan. Savvy bankers, however, know what to look for on the receivables end so that they don’t get duped. This article explains how to look out for fictitious sales, identify borrowers at risk, and look beyond the figures on financial statements.
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Reaping the benefits of an employee retirement plan
Fall 2011
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 559
Abstract: For manufacturers, establishing a retirement plan makes their company more attractive to potential hires and translates into tax benefits. And the IRS has provided several recent initiatives to encourage participation among employers and employees. This article discusses the features of defined-benefit plans and defined-contribution plans and how to maintain a plan once it’s in place.
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Distressed assets – Online auctions ease sales
Fall 2010
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 559
Abstract: Banks looking to sell troubled loans should consider online auctions as a part of their strategy. These auctions can streamline the sales process and expose the bank’s distressed assets to a large pool of potential bidders. But they require careful due diligence. This article lists several auction sites, explains how an auction house works, and offers ways to minimize risks.
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Helping hands: An outside advisory board can be just what your closely held business needs
Spring 2009
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 559
Abstract: Whether you have plans to launch a new business, your existing business is facing new challenges, or you just want a team of professionals on hand to offer objective advice, creating an outside advisory board can help. This article explains why you might want to create an advisory board and how to build it from the ground up.
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Spendthrift trusts aren’t just for spendthrifts
March / April 2009
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 559
Abstract: No matter what happens to the estate tax in the future, estate planning will continue to be essential for most families. That’s because tax planning is only a small component of estate planning — and usually not even the most important one at that. An equally important strategy is asset protection. And a spendthrift trust can be an invaluable tool for preserving wealth for heirs. This article explains how to use a spendthrift trust.