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Showing all 14 results
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Gifts that give back – Evaluate the tax benefits of individual and trust charitable donations
November / December 2022
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 590
Abstract: When donating to charity, a major decision one needs to make is whether to donate assets held in a trust or those that he or she holds individually. This article examines the tax consequences of making individual asset donations vs. donating trust property and details the circumstances under which donations by a trust are deductible.
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Is it time to review your spending policy?
February / March 2022
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 590
Abstract: Well-managed investments play a critical role in the sustainability of many organizations, including nonprofits. A key element is a nonprofit’s spending policy, essentially the formula used to determine how much of the value of investments will be tapped each year for such expenses as operating costs and capital projects. This article points out that with the past two years of unprecedented events, both operationally and financially, it might be time for organizations to reconsider their spending approaches.
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Pandemic, civil unrest spotlight potential of mutual aid
Winter 2021
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 590
Abstract: The COVID-19 pandemic and the response to racial justice issues have brought greater attention to mutual aid. Although the concept is nothing new, its emergence in recent times highlights the possibility that nonprofits can partner on mutual aid projects to enhance their mission- and cost-effectiveness when resources are tight. This article explains how mutual aid works and gives examples of mutual aid efforts in 2020.
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Choosing an employee retirement plan
Summer 2019
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 590
Abstract: Businesses offering their employees a retirement plan for the first time have some tried-and-true choices. This article spotlights four types of plans: traditional and Roth 401(k)s, Simplified Employee Pensions, and SIMPLE IRAs.
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D. Allen Hornberger v. Dave Gutelius Excavating, Inc. – Owners dispute buyout provision of shareholders’ agreement
September / October 2018
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 590
Abstract: A recent case involving a shareholder buyout illustrates the importance of drafting shareholders’ agreements with precision. This article explains why the Superior Court of Pennsylvania upheld a trial court decision to allow valuation discounts for lack of control and marketability, even though they weren’t explicitly mentioned in the shareholders’ agreement. D. Allen Hornberger v. Dave Gutelius Excavating, Inc., No. 103 MDA 2017, Pa. Sup. Ct,. December 15, 2017
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Enough vs. too much – Help borrowers understand their working capital needs
Spring 2018
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 590
Abstract: Business owners need to understand how various aspects of their operations, such as accounts payable, help or hinder working capital maintenance. This article points out that it’s important for lenders and banks to carefully evaluate the soundness of potential borrowers’ working capital management methods and become familiar with the latest capital management strategies and practices. Taking an active role in offering working capital advice can help lenders ensure their borrowers remain good credit risks over the long term.
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Understanding compensation forfeiture damages
Summer 2016
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 590
Abstract: When an employee breaks the rules, the wronged party’s remedies may seem obvious — for example, breach of contract or fiduciary duty damages or asset forfeiture. However, as this article explains, depending on the jurisdiction, an additional or alternative layer of relief known as compensation forfeiture damages could come into play.
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Performance measurement – “Super metrics” can win the day
June / July 2016
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 590
Abstract: Everyone, it might seem, wants to know how effectively a nonprofit is fulfilling its mission and running its operation. Performance, or outcome, measurement — essentially a way to determine the impact of a program or activity — can supply interested onlookers with the proof they need to know a nonprofit is doing its job. This article defines “outcome” and discusses the benefits and limitations of outcome measurement.
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Tax breaks you can get from Uncle Sam when caring for a parent
Year End 2014
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 590
Abstract: Providing care for a parent, grandparent or other older relatives can be rewarding. But it can also be expensive. Fortunately, some federal tax breaks can help ease the financial strain. In particular, this article takes a look at claiming a parent or other older relative as a dependent and describes deductions for medical expenses and dependent care.
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Buying or selling a business? Here’s what you need to know to get the best deal
July / August 2014
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 590
Abstract: Buying or selling a company can be a good move in the right circumstances, but it’s essential to know what’s involved. It’s necessary to research a number of business and financial issues as well as certain legal matters. And, of course, there are numerous tax issues that simply can’t be ignored. This article looks at determining a business structure and allocating the purchase price.
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5 questions for better forecasting
Winter 2013
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 590
Abstract: Forecasting key business factors, such as sales demand, receivables, payables and working capital, can help manufacturers reduce excess inventory and other overhead, offer competitive prices, and keep their companies on solid financial footing. While no forecast is guaranteed, using the right method goes a long way toward getting meaningful results. This article lists five questions that manufacturers should ask to determine the right forecasting methods for their business.
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Discount rates vs. capitalization rates
July / August 2012
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 590
Abstract: Some clients mistakenly use the terms “discount rate” and “capitalization rate” (cap rate) interchangeably. But they are two different concepts. It’s important to understand how these terms differ to prevent erroneous conclusions and courtroom blunders. This article discusses both types of rates and gives an example of how each works.
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Practical perspectives: Key financial issues for you and your family – Savvy planner readies for 2010 IRA rule changes
Year End 2009
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 590
Abstract: Gerald is a 63-year-old physician who rolled over his traditional 401(k) into a traditional IRA when he left his hospital position to start his own practice. The tax-deferred contributions seemed like a good idea at the time, but he has no intention of retiring within the next decade. Thus, he’s bothered by the account’s required minimum distributions (RMDs), which he’ll have to start taking after he turns age 70½. Converting to a Roth IRA would solve that problem, but his high income disqualifies him from doing so. But, as his advisor explains, that will change in 2010.
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6 ways to keep board members focused in unfocused times
Fall 2009
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 590
Abstract: With increasing financial and other pressures on nonprofits, a nonprofit’s board needs to be focused and engaged like never before. But the reality is that board members may be facing challenges in their own work and financial lives. So when board members meet to go over an in-the-red budget, their stress levels are already likely to be high. Fortunately, by making just six adjustments to its normal routine, a nonprofit can help maintain its board’s productivity.