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Showing 17–28 of 28 results
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Small tools, big deal: Accountable reimbursement plans
July / August 2014
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 639
Abstract: Contractors typically consider creating an “accountable” plan for reimbursing employees for their small tools purchases. Although the dollar amounts of these items may be relatively miniscule, getting an accountable plan right is a big deal come tax time. This article discusses the criteria for establishing an accountable plan, along with recent IRS guidance.
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Déjà vu deal: What to do when a buyer comes knocking again
Year End 2013
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 639
Abstract: Turning away a former prospective buyer without first considering the new offer can be foolhardy. Such buyers are likely to have learned from their mistakes and may be more focused and committed to making the deal work the second time around. This article explains what owners should consider when deciding whether to give a buyer a second chance.
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Lenders can help with a changing of the guard
October / November 2013
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 639
Abstract: At some point every business outgrows its first-generation entrepreneurs. In order to recognize when it’s time to upgrade management, lenders need to visit the borrower’s premises to get acquainted with the people behind the numbers. Should a family member take over the reins, or would the company be better off with someone else — an internal person, or someone from the outside? As this article explains, lenders and accountants can introduce borrowers to their networks of business contacts and render sound advice.
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When one employee holds the key to business value
May / June 2013
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 639
Abstract: A company’s earnings and cash flows can suffer significantly when an executive or other critical employee leaves. To account for this risk, professional valuators may apply a key-person discount. These discounts don’t apply to all business appraisals and they’re rarely one-size-fits-all. This article discusses several questions valuators ask that are specific to the subject company and its key employees.
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How to leverage location — and get a better price
February / March 2013
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 639
Abstract: For most sellers, their company’s location or property holdings won’t be the centerpieces of their M&A deal. However, a good location could mark the tipping point for buyers that are on the fence — and it might raise the amount of the buyer’s offer. This article discusses such location advantages as lower taxes, fewer regulations and easy access to transportation.
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Tick, tock, tick, tock – Time is running out to disclose “hidden” foreign accounts
July / August 2011
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 639
Abstract: From time to time, the IRS offers “deals” to taxpayers that have unreported income from undisclosed foreign accounts and other foreign assets. The current program — the 2011 Offshore Voluntary Disclosure Initiative — expires Aug. 31. This article notes what the law requires and lists the benefits of voluntary disclosure — as opposed to the penalties for failing to disclose.
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Employee sues over fitness-for-duty exam
January / February 2011
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 639
Abstract: A year after suffering a head injury in an off-duty car accident, a police officer returned to work. But temperamental conflicts with his superiors led to his being put on administrative leave and ordered to undergo a fitness-for-duty exam. He sued, arguing that the employer couldn’t meet the “business necessity” standard without showing that his job performance had suffered because of health problems. This article explains why the court disagreed. Brownfield v. City of Yakima, No. 09-35628, July 27, 2010 (9th Cir.)
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The value of a workforce – Appraisal of human capital often necessary, complex
Fall 2009
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 639
Abstract: The rough economy has brought an uptick in the number of layoffs and furloughs. And when such events occur, the estimated value of the affected workforce can change. Thus, appraisals of this nature are becoming more and more prevalent. There are a variety of specific reasons to obtain a workforce appraisal, including when pricing and structuring a business sale or merger or for determining income and property taxes. And there are three basic valuation approaches that might be used.
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Terminating 403(b) plans – New IRS regs are a welcome change
April / May 2009
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 639
Abstract: Section 403(b) plans are a tax-deferred retirement plan — similar to a 401(k) plan — available for nonprofit organizations, such as public schools, churches and certain health care industries. What if a nonprofit wants to terminate its 403(b) plan? This article covers what you need to know to terminate a 403(b) plan.
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Faking a college degree can prove costly
March / April 2009
Newsletter: Construction Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 639
Abstract: More and more government bodies and private developers are requiring contractors submitting bids to provide résumés for the key managers who will be assigned to the job. This article discusses a recent New Jersey case that illustrates why these submittals must be reviewed for accuracy every bit as carefully as the final pricing information accompanying the bid itself.
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7 critical business valuation terms you should know
August / September 2008
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 639
Abstract: Every business owner will likely need to have his or her company appraised at some point. Appraisals are essential in the event of a business sale or merger, for creating or updating a buy-sell agreement, or for devising and refining an estate plan. A good way to preempt the uncertainties of the appraisal process is to learn some basic valuation terminology. This article provides seven terms business owners should know. (Updated: 6/11/12)
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Beef up revenues by conducting clinical trials
Spring 2008
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 639
Abstract: In 1990, about 5,000 physicians were conducting clinical research. By 2007, that number had increased tenfold, according to the Urology Times. There’s a good reason for the dramatic increase: Many practices are able to earn as much as $250,000 a year from clinical research. Using a practice’s patient base to carry out clinical research can clearly be a major source of new revenue. However, it’s no cakewalk. This article takes a look at what’s involved.