575

Showing 1–16 of 19 results

  • Sign your plan document, warns the IRS

    June / July 2021
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 575

    Abstract: When the IRS audits a retirement plan, it expects the sponsor to produce a plan document and amendments that have been signed by the relevant fiduciaries. Except under extraordinary circumstances, an unsigned plan document won’t suffice. This article highlights a recent IRS “advice memorandum” issued by its general counsel’s office out of concern that sponsors might misinterpret a Tax Court ruling in which the IRS was told it could accept some unsigned documentation, reversing a decision by the IRS to disqualify a plan whose sponsor failed to produce a signed plan document during an audit.

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  • ABLE accounts and special needs trusts – 2 options for families with disabled loved ones

    November / December 2019
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 575

    Abstract: For those with a family member who’s disabled, estate planning can be difficult. Two options to consider are a special needs trust (SNT) or a Section 529A account, often referred to as an ABLE account, because it was created by the Achieving a Better Life Experience (ABLE) Act. This article details the pluses and minuses of an SNT and an ABLE account.

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  • Vehicle charging station patents short-circuit under Alice analysis

    October / November 2019
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 575

    Abstract: The U.S. Federal Circuit Court of Appeals continues to wield the so-called Alice test to knock down patents for abstract ideas. This article reviews one such decision, in which the court explained that abstract ideas aren’t patent-eligible in the absence of an inventive concept that makes a claim “significantly more” than just the abstract idea — and the underlying abstract idea can’t provide that inventive concept. ChargePoint, Inc. v. SemaConnect, Inc., No. 18-1739, March 28, 2019, Fed. Cir.

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  • Valuing distressed companies

    May / June 2019
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 575

    Abstract: Struggling businesses face different financial challenges than healthy ones do. This article discusses how business valuation experts factor these differences into their estimations when valuing troubled companies.

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  • Valuing distressed companies

    May / June 2019
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 575

    Abstract: Struggling businesses face different financial challenges than healthy ones do. This article discusses how business valuation experts factor these differences into their estimations when valuing troubled companies.

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  • Nonprofits: You too could fall victim to a celebrity scandal

    Summer 2018
    Newsletter: Nonprofit Observer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 575

    Abstract: Celebrity spokespeople can help raise awareness of a charity’s mission, attract new audiences, generate donations and change public opinion on a subject. But as fallout of the #MeToo movement has shown, nonprofits can also be hurt by association with a disgraced celebrity. This article talks about how to handle celebrity-related PR disasters — and prevent them from happening in the first place.

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  • Oops, we did it again! Avoid these 4 common finance-function mistakes

    Spring 2018
    Newsletter: Profitable Solutions for Nonprofits

    Price: $225.00, Subscriber Price: $157.50

    Word count: 575

    Abstract: Most nonprofits are understandably laser-focused on their mission, and other, seemingly less-critical matters may fall between the cracks. But if the finance function doesn’t receive the attention it deserves, the organization runs the risk of IRS penalties, reputational damage and lost revenue. This article lists four common mistakes related to managing the finance function.

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  • Harnessing the power – Powers of appointment beneficial in an uncertain estate planning environment

    September / October 2017
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 575

    Abstract: There are a variety of tools one can use to build flexibility into an estate plan. A power of appointment is simply a provision in an estate plan that permits another person to determine how, when and to whom certain assets in the estate or trust will be distributed. This article explains how a “holder” of a power of appointment can help ensure estate planning objectives are met.

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  • Plan for the long term: Invest in IT

    Spring 2017
    Newsletter: Healthcare Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 575

    Abstract: Wise investments in information technology (IT) can be key to a hospital’s survival — helping it stay on top of changing requirements and ensuring it thrives in the long term. This article explains IT best practices and suggests several strategies for making the most out of IT investments, such as ensuring the IT system is interoperable with existing systems and confirming data ownership within the hospital.

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  • Youth sports leagues vulnerable to fraud

    Year End 2016
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 575

    Abstract: Youth sports leagues are among the nonprofits that are particularly vulnerable to fraud. This article suggests some simple controls that could make organizations less susceptible to fraud; bolstering an organization’s defenses by launching protective measures is discussed.

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  • Share information and resources with a joint appraisal

    September / October 2015
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 575

    Abstract: A joint appraisal occurs when the parties involved in a lawsuit or a business transaction come together and agree to hire a single expert. Facilitating information sharing can be useful in some situations, including divorces and shareholder disputes. This article explains some of the benefits — as well as potential pitfalls — of using a joint appraiser.

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  • The pressure is building on improving quality

    Winter 2014
    Newsletter: Healthcare Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 575

    Abstract: Whether it’s from the Joint Commission or the CMS, a medical facility may be slapped with various payment penalties if it doesn’t participate in quality initiatives (QIs) for the Reporting Hospital Quality Data for Annual Payment Update program. Fortunately, there are several strategies it can employ to help keep in good standing with the reporting entities. This article discusses several of them.

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  • Give the CCC a chance – There’s more than one way to measure liquidity

    Year End 2013
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 575

    Abstract: Many loan covenants include a minimum liquidity threshold based on static metrics, such as the current or quick ratio. Banks have learned the hard way that a significant decline in liquidity can foreshadow bankruptcy. But few lenders consider, or even know about, the cash conversion cycle (CCC), which factors timing into the liquidity equation. This article discusses the most common liquidity metrics and how, when used with these measures, the CCC offers greater insight into a borrower’s liquidity position over time.

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  • Asset vs. stock sales – Let’s make a deal

    October / November 2010
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 575

    Abstract: When it comes to mergers and acquisitions, the selling price takes center stage. But how the deal is structured can make or break the sale. The structure affects not only how much cash the seller receives, but also the business’s future profits, liabilities and banking relationships. This article explores the different effects of asset vs. stock sales for buyers and sellers.

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  • Preventive maintenance programs pay off

    March / April 2010
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 575

    Abstract: As the economy inches toward recovery, it’s tempting to postpone (or forgo) building and equipment maintenance to save money. But this strategy is likely to backfire over the long run. Poorly maintained equipment is a safety hazard, but fixing minor problems early also is often cheaper than dealing with major repairs and replacements later. Following five important steps can be part of a strong preventive maintenance program that will eventually result in increased efficiencies and a healthier bottom line.

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  • Time well spent – 10 requirements for effective board meetings

    Winter 2010
    Newsletter: Profitable Solutions for Nonprofits

    Price: $225.00, Subscriber Price: $157.50

    Word count: 575

    Abstract: Time is money, it’s often said, and perhaps the most valuable time a nonprofit “owns” is at its board meetings. Good organization plus sensitivity to the people and issues involved can ensure that meetings are productive. This article offers 10 requirements for before, during and after board meetings, including providing the board with the appropriate amount of financial information, being sensitive to controversial issues, and making sure that everyone participates.

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