572

Showing 1–16 of 21 results

  • Corporate sponsorships – Do you know how to avoid UBIT?

    Fall 2018
    Newsletter: Profitable Solutions for Nonprofits

    Price: $225.00, Subscriber Price: $157.50

    Word count: 572

    Abstract: Finding a corporate sponsor to bankroll all or part of a nonprofit’s special event isn’t easy. So, once an organization lines up a sponsor, it’ll likely be in proverbial heaven. But, as this article notes, the nonprofit must carefully abide by the requirements for a qualified sponsorship payment exception ― or it could, in the end, face unrelated business income tax.

    Read More

  • Business options – Separate property ownership for possible advantage

    Fall 2018
    Newsletter: Auto Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 572

    Abstract: Many car dealers choose to separate ownership of the building and real estate from the dealership itself. Doing so has many advantages related to liability protection, tax savings and succession planning, which this article explains.

    Read More

  • How the on-sale bar can threaten a patent

    August / September 2018
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 572

    Abstract: It’s easy to understand an inventor’s urge to get a new product to market. But that urge can backfire if a patent application hasn’t yet been filed. Under the on-sale bar, the inventor could lose patent protection altogether. This article examines a case in which a pharmaceutical company learned this the hard way. The Medicines Co. v. Hospira, Inc., No. 14-1469, Feb. 6, 2018, Fed. Cir.

    Read More

  • Business options – Separate property ownership for possible advantage

    September / October 2018
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 572

    Abstract: Many car dealers choose to separate ownership of the building and real estate from the dealership itself. Doing so has many advantages related to liability protection, tax savings and succession planning, which this article explains.

    Read More

  • Your nonprofit’s bylaws – Those golden rules may need more than polishing

    Fall 2016
    Newsletter: Profitable Solutions for Nonprofits

    Price: $225.00, Subscriber Price: $157.50

    Word count: 572

    Abstract: Sometimes, as a nonprofit expands and matures, its initial guiding rules need to be revisited and brought up to date. But revamping an organization’s bylaws involves more than just altering the language of rarely visited documents. This article discusses understanding the purpose of bylaws, forming a bylaw committee, and revising certain types of information.

    Read More

  • Can you hear them now? Social listening can boost supporter engagement

    August / September 2016
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 572

    Abstract: Nonprofits are beginning to tune into a relatively new marketing tactic known as social listening. Some of the best known commercial brands have used the method for years, but now its low cost and proven effectiveness are gaining the attention of not-for-profits that see the value of tapping into their supporters’ passions while they’re hot. This article explains social listening and makes suggestions about how an organization can get started.

    Read More

  • Protect yourself from tax identity theft

    May / June 2016
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 572

    Abstract: Tax identity theft is a serious problem, and is only getting worse. This article provides information on the number and types of tax identity fraud incidents as well as tips for avoiding becoming a victim. For those whose identity is stolen, the article explains how to limit the damage.

    Read More

  • Putting a different spin on mandatory auditor rotation

    February / March 2016
    Newsletter: Public Company Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 572

    Abstract: U.S. accounting regulators and standard-setters have considered implementing mandatory auditor rotation for public companies. The rationale for such a rule is that term limits would help prevent auditors from developing long-term relationships with their clients that, proponents of rotation believe, inhibit professional skepticism. However, a recent study suggests that the opposite is true: Auditors are less likely to question their clients’ accounting decisions if they’re required to rotate periodically. This article discusses the role of professional skepticism, the impact of auditor rotation and why it’s important to evaluate the pros and cons.

    Read More

  • Walk the PATH to tax savings for 2015

    March 2016
    Newsletter: Tax & Business Alert

    Price: $225.00, Subscriber Price: $157.50

    Word count: 572

    Abstract: Many taxpayers expect to encounter a few roadblocks while traversing their preferred tax-saving avenues. Fortunately, tax extenders legislation signed into law this past December may make filing a little easier this year. This article walks through just a few highlights of the PATH Act — including pertinent provisions for both individuals and businesses. A sidebar notes that the provision allowing older taxpayers to make direct contributions from their IRA to qualified charities is now permanent.

    Read More

  • Why buyers need to pay attention to employee benefits

    August / September 2015
    Newsletter: Merger & Acquisition Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 572

    Abstract: If handled poorly, the process of transferring and restructuring employee benefits can complicate — and even doom — a business acquisition. This article examines potential risks associated with retirement, health care and other benefits. Buyers are encouraged to make a benefit transition plan and to anticipate and budget for penalties or liabilities that may result from changing or terminating programs.

    Read More

  • Uncertainty in financial reporting – Pay close attention to management estimates

    February / March 2015
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 572

    Abstract: Some financial statement items are relatively cut-and-dried, but others can’t be measured precisely. As a result, the use of management estimates and judgments comes into play on borrowers’ financial statements. But this can lead to unintentional errors or, worse, intentional misstatement. While the PCAOB is currently considering ways to improve how public company auditors test and inquire about the use of estimates, this article explains how lenders can play a role in testing accounting estimates.

    Read More

  • Business plans can provide vital information on your borrowers

    Winter 2015
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 572

    Abstract: Business plans provide investors and lenders with an assessment of a business’s current operations, as well as its game plan for the future. They can help lenders gauge whether a borrowers’ business goals are doable. This article lists six components of a complete plan and explains how lenders can make use of the information these components provide to assess whether a borrower’s plan appears realistic.

    Read More

  • More than money: Customer-smart invoicing

    Spring 2014
    Newsletter: On-Site

    Price: $225.00, Subscriber Price: $157.50

    Word count: 572

    Abstract: Sending customers an invoice and receiving their payment sounds simple. But the process can be so much more — it can be an opportunity to improve business relationships and gather useful data. It’s called “customer-smart invoicing,” and it’s about more than just money. This article examines the two basic concepts underlying customer-smart invoicing: communication and information.

    Read More

  • Restricted gifts call for careful handling

    February / March 2014
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 572

    Abstract: No nonprofit likes to say “no” to a donation, but doing just that might spare it legal trouble and many hours of negotiations. This article looks at a couple of situations in which a nonprofit’s refusal to abide by the terms of a restricted donation resulted in a lawsuit. The article suggests having a gift acceptance policy to help determine whether a restricted gift should be accepted in the first place, and lists considerations the policy should address.

    Read More

  • Minimizing the 3.8% net investment income tax

    December 2013
    Newsletter: Tax & Business Alert

    Price: $225.00, Subscriber Price: $157.50

    Word count: 572

    Abstract: Originating as a component of 2010 health care legislation and first effective in 2013, the 3.8% net investment income tax (3.8% NIIT) is assessed on the lesser of net investment income (NII) or modified adjusted gross income (MAGI) above specific thresholds. Thus, planning strategies to reduce the surtax will only be effective if they target the applicable exposure point. This article shows how to reduce AGI and NII, while offering longer-term strategies to reduce exposure to the 3.8% NIIT.

    Read More

  • Residency issues for retirees

    April 2013
    Newsletter: Tax & Business Alert

    Price: $225.00, Subscriber Price: $157.50

    Word count: 572

    Abstract: With 10,000 baby boomers turning 65 each day, some may decide to move to another state for a variety of reasons. If the retiree’s move is intended to be permanent, it is important that legal domicile be established in the new state. If not, the retiree may be subject to income tax as a resident of both the old and new states, and both states may claim jurisdiction over the retiree’s estate. This article lists the steps that tend to establish domicile in a new state.

    Read More