573

Showing 1–16 of 18 results

  • Think long-term – Relationships are key to retaining borrowers

    April / May 2020
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 573

    Abstract: Online banking is trending and becoming a watchword. Traditional bankers or lenders might be scrambling to catch up and implement the latest technology. But while technology is important, good, old-fashioned relationship building is often the most effective approach to retaining borrowers over time. This article discusses ways lenders can build those relationships, including staying alert for refinancing options or more borrowing opportunities — and keeping in touch with borrowers regularly.

    Read More

  • Valuing your business

    Fall 2019
    Newsletter: Manufacturer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 573

    Abstract: Retirement. Loan applications. Shareholder buyouts. Divorce. There are many reasons to value a business. But manufacturers can’t necessarily find the answer on the face of their balance sheet — or rely on industry rules of thumb. This article explains the importance of hiring a business valuation professional and highlights the objective methods the pros use. A sidebar notes three kinds of adjustments valuators sometimes make to financial statements.

    Read More

  • Filing a gift tax return regardless of whether it’s required may be a plus

    September / October 2019
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 573

    Abstract: It may be advantageous to file a gift tax return when transferring property to a family member, even when one isn’t required. If the return meets the IRS’s “adequate disclosure” requirements, the three-year statute of limitations clock starts. This article explains why filing a gift tax return can reduce future tax surprises and defines “adequate disclosure.”

    Read More

  • Factual compilation qualifies for “thin” copyright

    February / March 2019
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 573

    Abstract: More and more personal information is collected every day, but some of the most valuable consumer data continues to be pairings of names and addresses. Companies build massive databases that compile this information — but are these compilations protected by copyright? This article discusses when these compilations may have copyright protection and whether that protection may be considered “thin.” Experian Information Solutions, Inc. v. Nationwide Marketing Services, Inc., No. 16-16987, June 27, 2018, 9th Cir.

    Read More

  • Entity choice: Is it time for a switch?

    Winter 2019
    Newsletter: Manufacturer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 573

    Abstract: From a federal income tax perspective, there isn’t one universal business structure that fits all manufacturers. The Tax Cuts and Jobs Act introduces new considerations for those who are deciding on the type of entity to use for a business venture. This article compares the pros and cons of operating as a C corporation vs. a pass-through entity, such as a sole proprietorship, partnership, S corporation or limited liability company (LLC).

    Read More

  • Tax cost of divorce set to rise in 2019

    July / August 2018
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 573

    Abstract: One of the lesser known aspects of the Tax Cuts and Jobs Act is that it affects the tax treatment of alimony. This article explains the changes and details the impact for post-2018 divorces.

    Read More

  • Independent or employed? Understanding the ins and outs of employee classification

    June / July 2018
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 573

    Abstract: The tax implications of employee misclassification can be significant, and the IRS, the U.S. Department of Labor (DOL) and even some states are weighing in. This article discusses some of the issues, including the importance of an “economic realities” test that attempts to distinguish workers who are economically dependent on an employer — and are thus employees — from those in business for themselves and therefore not economically dependent.

    Read More

  • Updates to Regulations A and D – SEC issues new guidance on certain stock offerings

    June / July 2017
    Newsletter: Public Company Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 573

    Abstract: The SEC has issued several new Compliance and Disclosure Interpretations providing guidance on stock offerings under Regulations A and D. This article reviews the new guidance and explains how it may affect public companies.

    Read More

  • What’s the difference between nonprofit and for-profit financial reporting?

    June / July 2017
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 573

    Abstract: Board members and new staff from a for-profit background don’t always grasp the differences between the for-profit and nonprofit worlds. One area of significant variation is their financial reporting approach. This article highlights their different goals and practices, particularly in the areas of reporting assets and liabilities and reporting revenues and expenses.

    Read More

  • Embracing the “sharing” economy – What this shift could mean for commercial real estate

    May / June 2017
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 573

    Abstract: Over the past several years, Uber and Airbnb have become an accepted part of life in the new economy. The so-called “sharing” (or collaborative) economy optimizes the idle time of a variety of assets, including vehicles and real estate, to suit the needs of people who own such assets and those who are interested in access to them. This article looks at how this shift may affect the commercial real estate industry.

    Read More

  • Stress test your investment portfolio

    May / June 2015
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 573

    Abstract: As anyone who held investments during 2008 can attest, even careful planning doesn’t necessarily protect a person’s portfolio from unforeseen events. In many cases, unexpected events are beyond anyone’s control. This article details how investors can give themselves a head start on preparing for challenges by conducting a “stress test” to understand the sensitivities in their portfolios.

    Read More

  • What happened in Vegas: An FMLA case

    July / August 2014
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 573

    Abstract: When an ill woman approaching the end of her life expressed a desire to visit Las Vegas, her daughter requested unpaid leave from her employer so that she could accompany her mother on the trip. During their time together, she continued to serve as her mother’s primary caregiver while the two participated in tourist activities. Later, her employer terminated her for the unauthorized absences that accumulated during the trip. She sued, claiming violations of the Family and Medical Leave Act (FMLA). This article looks at whether her assistance to her mother was covered by the definition of “care” for FMLA purposes. Ballard v. Chicago Park District, No. 13-1445, Jan. 28, 2014 (7th Cir.)

    Read More

  • Small business lending – Watch out for inflated receivables

    Winter 2011
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 573

    Abstract: In desperate attempts to secure loans in today’s conservative lending environment, some small businesses are artificially inflating their receivables on financial statements by postponing bad debt write-offs, stretching out revenue recognition cutoffs or even recording bogus sales. In other instances, small business staffs are stretched so thin that inadvertent errors in recording receivables are being made. Fortunately, bankers who conduct extra due diligence on receivables can sort fiction from fact and errors from accuracy. This article offers tips on how to do so.

    Read More

  • What makes derivative works copyrightable?

    April / May 2010
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 573

    Abstract: Derivative works: Their very name suggests they’re somehow inferior. When it comes to copyrights, however, some derivative works are entitled to much of the same protection as original works. After a photographer’s relationship with a toy company ended but the company continued to use his photos of toys, he registered the photos for copyright protection, and sued for infringement. An appeals court explained why he had a good case.

    Read More

  • Credit card overhaul – Comprehensive Reg Z and UDAP changes take effect July 1

    Winter 2010
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 573

    Abstract: Banks that issue credit cards have until July 1, 2010, to line up their compliance strategies for a massively changed set of UDAP (unfair or deceptive acts or practices) and Regulation Z (truth in lending) rules. The UDAP changes affect payment allocation, double-cycle billing, fee-based accounts and other issues, while the Regulation Z changes have an impact on credit advertising, billing error resolution, and other matters.

    Read More

  • Practice builders – A brave new world: Finding your way

    Spring 2009
    Newsletter: Rx for Practice Management / Practice Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 573

    Abstract: Consumer-driven health care is here to stay. So it’s critical that your practice understand how the various health plans work and the impact they’ll have on your patients — and your practice. This article delves into the issues surrounding high-deductible health plans, Health Savings Accounts and your billing process.

    Read More