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Showing 1–16 of 30 results

  • Two emergency options for retirement plan participants

    August / September 2023
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 612

    Abstract: Qualified plans such as 401(k)s are meant to help individuals save for retirement in a tax-advantaged manner. But, under dire circumstances, it may become necessary to tap into the nest egg early. This article explains that while doing so may result in additional income tax liability and penalties, the SECURE 2.0 Act, which was signed into law in late 2022, provides not one, but two options for people who find themselves in an emergency situation.

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  • Who are your beneficiaries? Outdated beneficiary designations can sink your estate plan

    March / April 2023
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 612

    Abstract: “Nonprobate assets” are those that bypass more traditional estate planning vehicles, such as a will or revocable trust. Instead, they’re transferred to family members through beneficiary designations. Those who’ve designated beneficiaries for certain assets should review their choices periodically. This article provides best practices when reviewing beneficiary designations.

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  • Tips for TIPS investors – Protecting your savings from rising inflation

    January / February 2023
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 612

    Abstract: Although there’s nothing individuals can do about inflation, they can invest in Treasury Inflation-Protected Securities (TIPS). These low-risk Treasury bonds are designed to provide some inflation protection. This article explains how the value of TIPS is adjusted annually according to the consumer price index. It also warns against certain investment risks, such as underperformance when inflation is low.

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  • Get ahead on cybersecurity — before it’s too late

    Summer 2022
    Newsletter: Manufacturer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 612

    Abstract: Just because manufacturers may not sell directly to consumers doesn’t mean they’re not affected by cyberattacks. Sometimes manufacturers are impacted when their customers or vendors get hit by a cyberattack. And manufacturers are becoming a more common target. This article identifies the reasons why and what manufacturers can do to get ahead of cybercriminals.

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  • Charting the future – How key performance indicators can help your firm succeed

    Spring 2021
    Newsletter: Law Firm Management

    Price: $225.00, Subscriber Price: $157.50

    Word count: 612

    Abstract: After a tumultuous 2020, many law firms are looking towards a calmer future. But the waning COVID-19 pandemic isn’t the only factor affecting firms’ futures. Each firm needs to review some key performance indicators (KPIs) to make informed decisions on the road to success. This article reviews financial KPIs and looks at goal setting, suggesting some steps law firms can take to have a successful KPI program.

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  • Is adaptive reuse right for you?

    May / June 2020
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 612

    Abstract: Mark Twain once advised, “Buy land — they’re not making it anymore.” That’s not true about buildings, but owners, developers and investors nonetheless can see impressive profits by buying existing buildings for repurposing instead of starting from scratch. Such “adaptive reuse” is rapidly gaining ground, and this article examines what factors real estate professionals should consider before taking the leap.

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  • What should you do when your borrower becomes ill?

    February / March 2020
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 612

    Abstract: Dealing with a borrower who has become ill or injured creates unique challenges for a lending relationship. Creating trust and ensuring good communication will become even more important if the borrower is a sole owner who, through some unforeseen event, such as illness, becomes unable to meet the payment terms of a loan. This article offers some strategies for lenders when a loan becomes endangered by borrower illness, including keeping communication channels open and suggesting a temporary surrogate to take over until the borrower is able to reassume management of the company.

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  • Dig deeper to avoid fraudulent financial restatements

    Winter 2020
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 612

    Abstract: To ensure that corrections aren’t covering up fraudulent activity, it’s important for community bank lenders to take a second look when their borrowers present them with financial restatements. While a careless mistake isn’t necessarily unethical, this article uses a hypothetical example to illustrate how bad accounting can easily slide into fraud — whether intentional or unintentional. It suggests that lenders need to carefully evaluate borrowers’ financial restatements so that their banks can head off potential bad loans before they happen.

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  • Remote control – State sales tax guidelines for remote sellers

    Year End 2019
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 612

    Abstract: As Internet commerce increases, the number of states imposing sales and use tax on remote sellers continues to grow. The actions of many states are a response to the June 2018 U.S. Supreme Court decision in South Dakota v. Wayfair, ruling that states may collect sales or use taxes from businesses that lack a physical presence within the state. This article notes that businesses should be aware of these changing state and local tax laws, taking a look at some of the pertinent issues — including determining nexus and the importance of monitoring and compliance.

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  • Reframing – How nonprofit leaders can keep learning on the job

    Summer 2017
    Newsletter: Profitable Solutions for Nonprofits

    Price: $225.00, Subscriber Price: $157.50

    Word count: 612

    Abstract: Whether an executive on staff or a member of the board, new to the organization or a long-time veteran, a nonprofit leader sometimes faces tough challenges that a formal development class won’t address. But, according to the nonprofit Community Resource Exchange (CRE), learning on the job itself can be a rich source of leadership and management development. This article describes two self-coaching opportunities, advocated by the CRE, that lean on resources one can find in one’s self, within the workplace and among networks.

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  • Find corporate sponsors for your special event

    Spring 2017
    Newsletter: Nonprofit Observer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 612

    Abstract: For any successful fundraiser, individual participants and donors are only half the equation. Corporate sponsors are the other half. This article makes five suggestions for finding and keeping corporate sponsors — including “pursue every opportunity” and “offer value and options.”

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  • In the beginning, there’s a vision – Early-stage nonprofits face pivotal first steps

    April / May 2017
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 612

    Abstract: Nonprofits often begin as an informal group of people who see a real need for a program or service and feel a personal mandate to help provide it. Their efforts usually start before they’ve even considered applying for tax-exempt status or mobilizing support from others. But the reality of organizational life eventually kicks in. This article covers some of the early concerns faced by new nonprofits, such as putting together a board of directors, hiring staff, recruiting volunteers and installing internal systems and controls.

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  • Forensic experts can find hidden cash and unreported income

    Spring 2016
    Newsletter: Expert / Valuation & Litigation Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 612

    Abstract: One of the greatest challenges for attorneys and their divorce clients is when one spouse hides cash or underreports income to deprive the other spouse of an equitable share of the marital estate. This article explains various methods forensic experts employ to find hidden cash and income and provides an example of a forensic accounting investigation.

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  • “Small potato” borrowers can benefit from big-business practices

    Summer 2015
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 612

    Abstract: Small businesses can learn from bigger businesses — there are reasons why the latter grew and why they endure. This article explores how lenders can assess whether their “small potato” customers are benefiting from some of the best practices of the “big enchiladas.” Operating lean, formalizing the company’s vision and leveraging assets are among the practices discussed.

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  • Fair value – DCF isn’t always appropriate

    July / August 2015
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 612

    Abstract: This article summarizes a recent Chancery Court of Delaware case, Laidler v. Hesco Bastion Environmental, Inc. Although the court typically uses the discounted cash flow method to determine a corporation’s fair value, it applied the direct capitalization of cash flow method here. The case is a strong reminder that particular circumstances play a significant role not only in liability issues but also in valuation techniques used.

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  • Prep your PIPs to avoid a constructive discharge claim

    May / June 2015
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 612

    Abstract: An essential element of most employment discrimination claims is that the employee in question suffered an adverse employment action. An exception to this general rule may occur when an employee suffers a “constructive discharge” — that is, when working conditions are so intolerable that a reasonable person in the employee’s position would have felt compelled to resign. This article examines a case in which two plaintiffs alleged that their employer had constructively discharged them because of their age and/or race. Perret v. Nationwide Mutual Insurance Company, No. 13-40867, Oct. 20, 2014 (5th Cir.)

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