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Showing 1–16 of 25 results

  • Stock options — the right carrot in today’s job market?

    Spring 2020
    Newsletter: Management & Tax Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 634

    Abstract: When nationwide unemployment is minimal, companies may struggle to fill staff positions. This article describes how offering equity-based compensation to job candidates is one recruitment strategy to consider. Stock options have proved to be an effective tool for attracting executives and other employees, as well as retaining and motivating them. Highlighted are ISOs, NQSOs and restricted stock.

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  • Employee or independent contractor? Consider these factors

    October / November 2019
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 634

    Abstract: For-profit companies aren’t the only organizations that struggle with whether their workers should be treated as employees or independent contractors. Nonprofits also can harbor uncertainties about whether workers are employees for whom they must withhold and pay Social Security, Medicare and unemployment taxes. This article explains key considerations regarding the independent contractor vs. employee question. And it discusses how the IRS and the courts evaluate three basic factors that establish the employer’s degree of control over a worker.

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  • Nexus could influence your out-of-state business plans

    Fall 2018
    Newsletter: Management & Tax Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 634

    Abstract: Businesses considering doing business in another state estimate new income and expenses. But they also must fully take new taxes into account. This article explores what activates nexus, the option of market-based sourcing and planning for change.

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  • What you need to know about construction loans

    May / June 2018
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 634

    Abstract: To help secure a construction loan, it pays to understand the lender’s mindset. This article offers a primer on how the loan process works and discusses four ratios that lenders use to scrutinize a loan request: loan-to-value, loan-to-cost (LTC), debt-service-coverage and net-worth-to-loan-size.

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  • Credit card use – Having a policy can thwart misuse

    February / March 2017
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 634

    Abstract: When it comes to fraud in any organization, credit cards are frequently a fraudster’s tool. And credit card use is so commonplace today that there’s always the risk of improper charges to an account. This article addresses the important first step in protecting a nonprofit against credit card misuse — developing a credit card use policy. Important components of a policy, documentation and credit card statement reconciliation are discussed.

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  • Do you know the tax impact of your collectibles?

    Year End 2016
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 634

    Abstract: Many collectibles are more sought after, and more valuable, than ever. But that value has tax consequences when collectibles are sold at a profit, donated to charity or transferred to the next generation. This article explains those tax consequences and some of the applicable IRS rules.

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  • Watch out for the alternative minimum tax

    September / October 2016
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 634

    Abstract: The IRS designed the alternative minimum tax (AMT) to prevent the wealthy from exploiting certain tax breaks to avoid paying their fair share of taxes. Today, however, the AMT ensnares an increasing number of middle-class and upper-middle-class taxpayers. This article summarizes the AMT exposure and offers planning strategies that can reduce or eliminate the tax.

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  • Estate planning: Consider a private annuity

    Summer 2016
    Newsletter: Management & Tax Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 634

    Abstract: Affluent individuals looking for a way to reduce gift and estate tax exposure should take a look at private annuities. These estate planning tools can serve two purposes: providing a steady income stream until the person’s death, and offering his or her children a less severe tax bite. This article explains how a private annuity works and the risks involved.

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  • How to help employers build their wellness programs

    Winter 2016
    Newsletter: Healthcare Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 634

    Abstract: Many businesses establish wellness programs to encourage a healthier, more productive workforce and save on benefits costs. By assisting local employers in the endeavor, a hospital can both promote a healthier community and market its own excellence as a health care provider. This article discusses how to work with employers in setting up a wellness program.

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  • Overcoming ESI evidence authentication hurdles

    Winter 2016
    Newsletter: Expert / Valuation & Litigation Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 634

    Abstract: Electronically stored information (ESI) poses certain challenges in litigation — particularly when it comes to authentication. This article describes several processes experts use to authenticate ESI. These include examining metadata and digital signatures and following self-authentication methods such as time stamping.

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  • Hugh v. Hugh – Determining value in marital dissolution cases

    September / October 2015
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 634

    Abstract: What type or quantity of evidence is needed to establish the value of a business for marital dissolution purposes? This was one of the key issues in a recent case, Hugh v. Hugh, and this article looks at the details of the case as well as the pertinent court decisions. The article notes that, when financial information isn’t available in divorce cases, an experienced and well-qualified appraiser can extract the necessary information to arrive at a value for equitable distribution purposes. Hugh v. Hugh, Nos. 1417-13-4, 1438-13-4 (Va. Ct. App. 6/3/14)

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  • It’s about time – Keep your deal moving — but not too quickly

    August / September 2015
    Newsletter: Merger & Acquisition Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 634

    Abstract: Once a business buyer and seller agree to merge, the deal can take anywhere from six to 18 months to conclude. But as this article explains, many factors, including financing difficulties and regulatory holdups, can all affect timing. Parties to an M&A are urged to map out a loose timeframe for their deal, but to retain some flexibility and be wary of shortcuts.

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  • Gauging the quality of accounts receivable

    August / September 2015
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 634

    Abstract: Borrowers often pledge accounts receivable as loan collateral. But lenders shouldn’t necessarily take receivables at face value. Poorly maintained or fraudulent balances hobble the lender’s ability to recover losses. This article introduces the due diligence procedures that lenders should perform to help ensure that the book value of accounts receivable is accurate and up to date.

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  • Watch out for GST taxes

    May / June 2015
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 634

    Abstract: The GST tax is a flat 40% tax on asset transfers to “skip persons.” It’s in addition to gift and estate taxes, so it can take a significant bite out of a person’s hard-earned wealth. This article explains which types of transfers are taxable and discusses automatic allocation tax traps.

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  • How long is too long? Delayed lawsuit filing preempts infringement claim

    April / May 2015
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 634

    Abstract: Those who believe they’ve been the victim of patent infringement shouldn’t delay filing a claim. By waiting too long, an accused infringer may be able to build a defense called “laches” — which may lead to the claim’s dismissal. This article describes a case in which this very circumstance came to pass. SCA Hygiene Prods. AB v. First Quality Baby Prods., No. 2013-1564, Dec. 17, 2014 (Fed. Cir.)

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  • Family business planning – Handing the torch to the next generation

    February / March 2015
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 634

    Abstract: Every family business must transition control to the next generation someday. But will the next leader be another family member — or is there a better choice outside the family circle? Successful succession plans don’t happen overnight. They take years (or even decades) of preparation, mentoring and training. This article addresses such issues as determining a successor, dividing up control and assets, and assembling an advisory team.

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