587
Showing 1–16 of 24 results
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Operating in multiple states may have state tax implications
Summer 2021
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 587
Abstract: Nothing is certain but death and taxes. While this may apply to federal taxes, state taxes are a bit more uncertain. Manufacturers and distributors operating in more than one state may be subject to taxation in multiple states. This article discusses how with proper planning, manufacturers can potentially lower their company’s state tax liability.
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Does the pandemic make you think about an earlier retirement?
Winter 2021
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 587
Abstract: Due to the COVID-19 crisis, many employees who’re able to perform their duties remotely have transitioned to working from home. Their new work-from-home experiences are sparking an interest in some to retire earlier than planned. This article considers several factors that are key to the decision to retire.
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Year-end tax planning for challenging times
November / December 2020
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 587
Abstract: Time is running out for those seeking to reduce 2020 taxes. This article suggests converting a traditional IRA to a Roth IRA, skipping required minimum distributions (if possible) and selling real estate in installments. It also explains how to harvest capital losses and gains.
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Breathe new life into a “broken” trust by decanting it
August / September 2020
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 587
Abstract: Building flexibility into one’s estate plan using various strategies is generally advised. The reason is that life circumstances change over time, specifically changing tax laws and family circumstances. This is especially true during the COVID-19 pandemic. One such strategy to consider is decanting a trust. This article explains what it means to “decant” a trust.
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How plan eligibility can help achieve recruitment goals
Year End 2019
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 587
Abstract: In a tight labor market, employees may feel more confident about finding another job if they’re unhappy with the one they have. For plan sponsors, 401(k) plan participation eligibility requirements take on greater significance in this market. In general, employers can require a new hire to wait a year before being eligible to participate in a qualified retirement plan, in addition to requiring that the employee be 21 years old. This article discusses the pros and cons of giving new employees the opportunity to enroll in the plan immediately.
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Music platform hits a sour note – Resale of digital music violates Copyright Act
June / July 2019
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 587
Abstract: The introduction of digital works has raised a variety of questions about how the Copyright Act applies in the modern age. But one thing is now clear: Neither the first-sale doctrine nor the fair use defense allows the resale of copyrighted digital music files. This article summarizes a recent case that tackled these doctrines. Capitol Records, LLC v. ReDigi Inc., No. 16-2321, Dec. 18, 2018, 2d Cir.
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Federal Reserve focuses on emerging risks
Spring 2019
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 587
Abstract: Late last year, the Federal Reserve released its inaugural Supervision and Regulation Report. The report is designed to summarize banking conditions and the Fed’s supervisory and regulatory activities. This article offers some highlights from the report, including the facts that the U.S. banking system is generally strong and loan growth remains robust. But the article states that some large financial institutions continue to work to meet supervisory expectations in specific risk management areas involving weaknesses in compliance, internal controls, model risk management, operational risk management and information technology infrastructure, among others.
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Borrowing alternatives for businesses – Your need for capital will color your financing choice
Spring 2019
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 587
Abstract: Bank loans come in a variety of shapes and sizes, but most fall into one of several broad categories. This article sums up lines of credit, term loans, commercial mortgages and government loan programs. It also suggests other places to look for funds beyond the bank, such as peer-to-peer lending.
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Expanded 529 plans offer unique estate planning benefits
May / June 2018
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 587
Abstract: Under the Tax Cuts and Jobs Act, tax-advantaged 529 savings plans were expanded to cover elementary and secondary school expenses. This article defines a 529 savings plan and details the estate planning benefits.
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3 reasons you should continue making lifetime gifts
January / February 2017
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 587
Abstract: Now that the gift and estate tax exemption has reached $5.49 million (for 2017), it may seem that gifting assets to loved ones is less important than it was in previous years. However, lifetime gifts continue to provide significant benefits, whether an estate is taxable or not. This article details three reasons why making lifetime gifts continues to make sense.
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Weighing the pros and cons of LTC insurance
November / December 2016
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 587
Abstract: Few people want to think about the possibility that they might need long-term care (LTC). But it’s important to do so, and LTC insurance can help. This article weighs the benefits of LTC insurance with the cost of the premiums and explains some of the terminology used in LTC policies.
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If not an audit, which level of “assurance” is appropriate?
February / March 2016
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 587
Abstract: Audits are seen by many as the “gold standard” in financial reporting. But this level of assurance isn’t necessary for every business. In some cases, management may prefer to downgrade its financial statements. This article discusses the key differences between reviews, compilations and preparations, including how these services have changed under the AICPA’s recent SSARS 21.
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To tax affect or not to tax affect
November / December 2015
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 587
Abstract: When valuing an interest in an S corporation, tax affecting — reducing the business’s projected future income for hypothetical corporate income taxes — has been a subject of debate for many years. Unfortunately, the courts have sent mixed signals on whether tax affecting is appropriate for S corporations. This article discusses several notable cases regarding tax affecting, noting that the IRS often opposes the practice when valuing minority interests.
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Joining the migration to EMV cards
August / September 2015
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 587
Abstract: Many people haven’t yet heard the acronym “EMV,” or the term “chip card,” but it’s likely that they will soon. These payment tools are steadily taking hold in the United States. Eventually, they’ll replace the magnetic-stripe payment cards many of us now use. This article explains how a chip card may revolutionize electronic payments.
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Why your firm needs malpractice insurance
Winter 2015
Newsletter: Law Firm Management
Price: $225.00, Subscriber Price: $157.50
Word count: 587
Abstract: Because the cost of fighting a malpractice claim is generally higher than the cost of malpractice insurance premiums, many law firms buy coverage. Unfortunately, firms also typically set their policies aside to gather dust. This can spell financial disaster when a claim arises and coverage is inadequate. So it’s critical not only to buy the right policy but also to periodically update it. This article looks at two types of malpractice insurance policies and how to choose the best provider.
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Structuring for success: Employee bonus plans
Summer 2014
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 587
Abstract: Many companies today are creating bonus and incentive compensation plans to reward hard-working employees for jobs well done. However, creating an employee bonus plan without carefully thinking through what it should accomplish can end up doing more harm than good. The result is wasted time, money and opportunity — on the part of the company and the employees. This article discusses how to set specific corporate goals to inspire employees and offers tips to keep in mind when structuring and implementing the plan.