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Showing 17–21 of 21 results

  • Get all you’re due – Make it a point to regularly examine your fee schedule

    Spring 2011
    Newsletter: Rx for Practice Management / Practice Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 587

    Abstract: With countless changes being thrust upon physicians in the wake of health care reform, and reimbursements still lagging behind the actual cost of delivering health care, their only salvation may be a well-thought-out fee schedule that’s structured for maximum benefit. This article offers some tips for ensuring that a practice gets all that it’s due.

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  • Fraud prevention – The buck stops at your board

    Summer 2010
    Newsletter: Nonprofit Observer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 587

    Abstract: Approximately 14% of all frauds in the United States occur at nonprofit organizations, for a median loss of $109,000. In some circumstances, boards are partly responsible. Many board members are volunteers who have little involvement with the organization’s day-to-day activities and don’t necessarily understand their role in preventing fraud. It’s essential that they learn to work closely with auditors and take responsibility for reviewing not only financial statements, but also the highest levels of executive management.

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  • OTTI: What it is and why you should care about it

    Winter 2010
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 587

    Abstract: A crucial accounting issue for banks is the treatment of other-than-temporary impairment (OTTI) for investments. Under previous rules, assets that experienced OTTI were written down to fair value, with a corresponding charge to earnings. Many banks felt that this treatment was unfair, particularly for securities they had no intention of selling. In mid-2009, FASB issued guidance that changes the way these impairments are recorded for certain securities. OTTI can have a significant impact on bank earnings and regulatory capital, so it’s important to have policies and procedures in place for classifying securities, determining fair value, assessing securities for OTTI and measuring the credit and noncredit components.

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  • Rewarding nonfamily employees – Offer “alternative” compensation and benefits

    August / September 2009
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 587

    Abstract: Family business owners understand the need to reward their nonfamily workers. After all, in many cases, these employees make up the lion’s share of a company’s workforce. But it can be difficult to keep the “lions” motivated when family employees are also owners and nonfamily employees aren’t. To avoid giving ownership interests to nonfamily members, consider instead offering them “alternative” compensation and benefits. These may include matching contributions for a retirement plan or, for executive employees, participation in a nonqualified deferred compensation plan. Phantom stock and fringe benefits are also possibilities.

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  • Allocating value to different types of stock

    Summer 2008
    Newsletter: Expert / Valuation & Litigation Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 587

    Abstract: A privately held company’s capital structure must be taken into account when calculating its value and the value of its stock. But this can be complicated because, increasingly, companies are financed with hybrid mixes of capital, including common stock and several classes of preferred stock. This article discusses the role of rights in valuing stock, and the three general methods of allocating value to different classes. (Updated 8/22/12)

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