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Showing all 11 results

  • Is your pandemic or civil unrest business interruption covered by insurance?

    September / October 2020
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 586

    Abstract: Like almost every other industry, real estate has suffered some losses due to COVID-19 and social-unrest-related closures. The good news is that businesses may have coverage under the business interruption (BI) provision in their property insurance policy. The bad news is that insurers are likely to put up a fight. This article examines coverage basics, how state legislatures have responded and how a CPA can help gather information needed to make a claim.

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  • How TCJA changes to employee benefits will affect your business

    October / November 2018
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 586

    Abstract: The Tax Cuts and Jobs Act (TCJA) mandates multiple changes to the tax treatment of employee benefits. This article notes that, though the TCJA was signed into law too late for employers to have made many adjustments to benefits offerings for 2018, they need to know how the changes will affect their businesses’ 2018 taxes. They also will need to determine whether they want to make any adjustments to their benefits packages going forward.

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  • Owners’ compensation: What’s reasonable for C corporations?

    May / June 2017
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 586

    Abstract: The IRS and C corporations often disagree about the reasonableness of owners’ compensation. C corporations want payments to shareholder-employees to be classified as deductible compensation expense — but the IRS would prefer these payments to be classified as nondeductible dividends. This article explains the factors that persuaded the U.S. Tax Court to uphold $11 million in deductions for salaries, bonuses and directors’ fees paid to two shareholders in 2003 and 2004. H.W. Johnson, Inc. v. Commissioner, T.C. Memo. 2016-95 (May 11, 2016)

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  • Take steps to avoid this tax “gotcha”

    Winter 2016
    Newsletter: Management & Tax Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 586

    Abstract: The Trade Preferences Extension Act has some buried provisions that businesses need to know about, or face penalties for financial statements and information returns filed after December 31, 2015. This article discusses the effective dates and the new stiffer penalties, and recommends systems and controls for information reporting.

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  • Cash flow statements: Your firm’s early warning system

    Fall 2015
    Newsletter: Law Firm Management

    Price: $225.00, Subscriber Price: $157.50

    Word count: 586

    Abstract: Law firms need to provide their partners with cash flow statements so they’ll be able to identify and address cash shortfalls and other problems. This article describes the three main sections of a typical cash flow statement — operating, investing and financing activities — and urges partners to take action if statements indicate a possible liquidity issue.

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  • 7 ways to boost service area profits and efficiency

    July / August 2014
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 586

    Abstract: With gross profits on new automobile sales declining for the first time in five years, many dealerships are looking for ways to recapture some of these lost profits. The service department is one of the first places to look. The technological sophistication of today’s new vehicles gives dealerships an added advantage in the service area, since many independent mechanics lack the skills or diagnostic equipment to work on them. But the department must run smoothly. This article offers seven ways to boost service department efficiency and profits.

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  • The ins and outs of business contingencies

    March / April 2014
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 586

    Abstract: Financial managers generally attempt to identify and plan for contingencies that they feel are reasonably likely to occur. This article examines how professional valuators adjust for risk-reduction strategies, noting that the accounting treatment of contingent losses differs somewhat from that of contingent gains, and how the treatment of contingencies gets a bit more complicated when valuing a business.

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  • Sector matters – How industry helps determine M&A success

    October / November 2013
    Newsletter: Merger & Acquisition Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 586

    Abstract: Sometimes business buyers focus too much on the specific characteristics of a company and not enough on its industry. While a target’s financials should be the first consideration, it’s also important to fully understand its sector’s competitive landscape, financial strength and growth potential. This article offers a research checklist and explains what to look for during due diligence.

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  • Collect like you mean it – Strategies for getting paid in full and on time

    Summer 2013
    Newsletter: Business Matters

    Price: $225.00, Subscriber Price: $157.50

    Word count: 586

    Abstract: A business may say it expects its customers to pay on time and in full. But it may be giving off mixed signals if its billing and collection policies aren’t clear and consistent and it doesn’t seriously pursue deadbeat customers. This article offers steps to take to improve collection efforts.

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  • Managing risks via special events insurance

    Spring 2013
    Newsletter: Profitable Solutions for Nonprofits

    Price: $225.00, Subscriber Price: $157.50

    Word count: 586

    Abstract: To raise funds, nonprofits often turn to large-scale special events, which can prove lucrative but also carry significant risks. Proper insurance coverage will help protect an organization from those risks. This article explains that it might be more cost-effective to obtain coverage by extending one of several different types of insurance policies rather than dealing with a new and unfamiliar insurer for special events coverage.

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  • Destination foreclosure – Mind the paper trail as you advance

    Summer 2011
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 586

    Abstract: Following the 2010 scandal involving improper foreclosure policies and practices at some of the nation’s largest banks, federal regulators are taking a closer look at the process. This article lists a number of weaknesses that have been found at 14 large mortgage servicers — in particular the use of “robo-signers.”

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