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Showing 1–16 of 18 results

  • IRS liberalizes availability of self-correction program for plan “failures”

    October / November 2019
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 620

    Abstract: A recent IRS Revenue Procedure allows plan sponsors to jump through fewer hoops to fix several so-called “plan failures” relating to plan loans. Specifically, plan sponsors can now fix more categories of loan glitches using the streamlined Self-Correction Program (SCP) under the IRS’s umbrella Employee Plans Compliance Resolution System, instead of the more burdensome Voluntary Correction Program (VCP). This article highlights what plan sponsors need to know about the changes.

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  • Loaning money between a business and its shareholders

    Spring 2018
    Newsletter: Manufacturer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 620

    Abstract: Private business owners often loan money to and from their businesses. The IRS looks closely at such transactions to determine whether they are truly loans, or actually compensation, dividends or contributions to equity. This article explains how informal shareholder loans may lead to adverse tax consequences and how the U.S. Tax Court determines that a shareholder loan is bona fide debt.

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  • Lower turnover via better hiring strategies

    March / April 2018
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 620

    Abstract: Hiring and retaining high-quality employees is a crucial success factor for any business, including auto dealerships. Unfortunately, dealerships generally have a less than model track record when it comes to holding onto their employees. This article discusses ways to improve turnover via better hiring practices, including searching for qualified candidates in the right places and interviewing candidates wisely. The article also offers tips for building a separate dealership career website or microsite.

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  • Steps to take to improve claim acceptance

    Winter 2018
    Newsletter: Rx for Practice Management / Practice Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 620

    Abstract: A medical practice’s financial health and stability greatly depends on having claims accepted. Claim denials are avoidable errors that disrupt the billing process. This article discusses how to ensure that claims are accepted on first submission, noting that this requires taking specific steps early in the revenue cycle. In addition to offering suggestions on how to respond to any claim denials that arise, the article points out that the best tactic is to make any necessary systemic changes to the billing process to prevent denials from happening in the first place.

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  • A road map for patent obviousness

    Year End 2017
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 620

    Abstract: It probably comes as no surprise that inventions that are obvious aren’t eligible for patents. Yet arguments over obviousness land in the courts all the time. This article reviews a recent ruling that illustrates several arguments that can arise when the obviousness of an invention — and therefore the validity of its patent — is at issue. Millennium Pharmaceuticals, Inc. v. Sandoz Inc., No. 2015-2066, July 17, 2017 (Fed. Cir.)

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  • Access denied – Court shuts down copyright infringement claims

    August / September 2017
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 620

    Abstract: Vocabulary matters in the courts, as one company found out recently. According to the Ninth Circuit Court of Appeals, the term “volitional conduct” has nothing to do with voluntary actions when it comes to direct copyright infringement. This article explains the meaning of volition in a case where the court also denied a copyright holder’s secondary liability claims for infringement. Perfect 10, Inc. v. Giganews, Inc., No. 15-55500, -55523, -56026, Jan. 23, 2017 (9th Cir.)

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  • How disability insurance protects your finances from the unexpected

    July / August 2017
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 620

    Abstract: Even when an employer provides long-term disability insurance, the amount of that coverage may not meet employees’ living costs. This article stresses the importance of having adequate coverage, which may necessitate buying an individual policy. It covers the associated costs and potential benefits.

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  • 5 ways to plug revenue leakage

    Winter 2017
    Newsletter: Rx for Practice Management / Practice Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 620

    Abstract: Physicians often lose track of what’s actually going on in their medical practices’ business operations — and when that happens problems can occur. To help plug any potential revenue leaks, this article offers some tips for staying on top of business processes and suggests five steps to take, including educating patients on estimated expenses, auditing computer systems and offering more services.

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  • IRS makes major change to tangible property regulations

    September / October 2016
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 620

    Abstract: The IRS’s 2013 release of its tangible property regulations explained how to distinguish between immediately deductible business expenses and capital expenditures that must be recovered over time through depreciation. The rules included a “de minimis” safe harbor that allows taxpayers to avoid capitalization of certain expenditures, thereby reducing their current-year taxable income. But the safe harbor imposed some restrictions that limited its value. This article summarizes IRS rule amendments that should allow more small businesses to immediately deduct more costs.

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  • Moving on to your nonprofit’s 2nd leader

    August / September 2016
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 620

    Abstract: Many organizations run into a dilemma in which the original person instrumental in getting the nonprofit off the ground resists delegating key responsibilities to other staff members — or helping the organization transition to a new leader. This article discusses so-called “Founder’s Syndrome” and offers tips for diagnosing the ailment and treating the syndrome with steps that include forming a succession plan and encouraging the founder to be active in the transition process.

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  • Copyright law defeats right-of-publicity claims

    August / September 2016
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 620

    Abstract: The right to copyright protection is bestowed by federal law, while the right of publicity from the use of one’s name or likeness is bestowed by state law. So which prevails when these rights come into conflict? This article describes how the Eighth Circuit answered this question in Dryer v. The National Football League and illustrates the limits on individuals to wield their right of publicity to undermine copyright holders’ rights. Dryer v. The National Football League, No. 14-3428, Feb. 26, 2016 (8th Cir.)

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  • Compilations, reviews and audits – Not all financial statement preparation is the same

    Summer 2015
    Newsletter: Auto Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 620

    Abstract: When preparing financial statements for auto dealerships, CPAs engage in financial compilations, reviews and audits. Each endeavor has its own level of requirements, depth and outcomes. This article explains the differences.

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  • Shine a light with a fairness opinion

    Winter 2014
    Newsletter: Expert / Valuation & Litigation Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 620

    Abstract: Everyone wants an equitable deal when undertaking a major business transaction. But, for better or worse, many transactions can become obscured by the nature and complexity of the data involved, as well as differing interpretations of that information. Although not legally required, a fairness opinion is often used to shine a light on the foggy details of such deals. This article looks at what a fairness opinion can offer, along with its parameters and limitations.

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  • E-mail evidence: Handle with care

    January / February 2008
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 620

    Abstract: E-mail has assumed a prominent evidentiary role in all types of litigation. Proper handling of e-mail evidence is critical — the consequences of improper handling can range from sanctions to adverse jury instructions to devastating damages awards. To avoid these consequences, readers are encouraged to engage a forensic accounting expert who knows where to find hidden evidence and protect it from tampering. (Updated 3/31/12)

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  • Construction trends – Integrated project delivery puts teamwork to the test

    Fall 2010
    Newsletter: On-Site

    Price: $225.00, Subscriber Price: $157.50

    Word count: 620

    Abstract: Under the traditional construction paradigm, the three major parties — owner, architect and contractor — are theoretically working toward the same goal: getting a structure built. But their immediate objectives don’t always gel with one another and, when they don’t, conflicts can arise. But this article explains how integrated project delivery (IPD) can serve as a means to reduce conflicts and speed efficiency.

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  • You, your noncitizen spouse and your estate plan – Use a QDOT to preserve marital deduction benefits

    October / November 2009
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 620

    Abstract: For married couples, the unlimited marital deduction is a powerful estate planning tool that allows an unlimited amount of assets to pass (through lifetime gifts or bequests at death) to a spouse free of gift and estate taxes — if the spouse is a U.S. citizen. If not, however, one can have assets transferred estate-tax free at death to a qualified domestic trust (QDOT), with the noncitizen spouse receiving the trust income during his or her lifetime. But there are pros and cons to be considered, along with international treaties that address estate taxes.

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