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Showing 1–16 of 17 results

  • A closer look at the percentage-of-completion method

    Year End 2020
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 641

    Abstract: Clearly, lenders need ways to determine whether their borrowers are maintaining profitability. One way is to learn about the accounting methods they use, including how subjective their assumptions are when reporting their financial statements. Businesses that engage in long-term contracts frequently use the percentage-of-completion method to record contracts and revenues. This article looks at the ins and outs of this method, including what kinds of businesses typically use it and how it works.

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  • What are the best analytic tools in a down economy?

    August / September 2020
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 641

    Abstract: In an uncertain economy, lenders need to use all possible methods available to help analyze and evaluate potential and current borrowers’ financial health going forward. This article highlights two useful approaches to add to the mix: breakeven analysis and burn rate. These techniques can help lenders determine how stable and likely to prosper their borrowers are.

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  • How to handle collections reasonably and compassionately

    Summer 2020
    Newsletter: Rx for Practice Management / Practice Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 641

    Abstract: A significant percentage of people had trouble paying medical bills even before the COVID-19 pandemic hit. In light of the lingering effects of the crisis, including high unemployment, it is still important for physicians to make a special effort to handle collections fairly, reasonably and compassionately. This article offers some strategies medical practices can use in dealing with delinquent payments to ensure optimal outcomes for all involved.

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  • Putting the brakes on spending – Add spendthrift language to a trust to protect assets

    July / August 2018
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 641

    Abstract: Despite its name, the purpose of a spendthrift trust isn’t just to protect profligate heirs from themselves. Adding spendthrift language to a trust benefiting one’s heirs can help safeguard assets from their creditors, or in the event of relationship changes. This article explains the effects of adding spendthrift language to a trust.

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  • Understanding “nexus” – Know the risks and rewards of operating across state lines

    Winter 2018
    Newsletter: Manufacturer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 641

    Abstract: Manufacturers and distributors that operate across state lines may be subject to tax in more than one state. This article explains the concept of “nexus,” along with the advent of “market-based sourcing” in some states that may apply to companies with service or licensing revenues. By conducting a nexus study, your company can get a clearer picture of the effects of operating in various states, allowing you to make smarter expansion plans.

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  • Inheriting property? Be aware of the basis consistency rules

    July / August 2017
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 641

    Abstract: Legislation enacted in 2015 can have a significant impact on many estates as well as on beneficiaries who inherit property from those estates. It provides that the income tax basis of property received from a deceased person cannot exceed the property’s fair market value as finally determined for estate tax purposes. This article details the basis consistency rules.

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  • Why employers must set harassment policies in motion

    January / February 2017
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 641

    Abstract: Recently, the Fifth Circuit Court of Appeals decided whether a trial court had erroneously granted summary judgment in favor of an employer in a Title VII sexual harassment claim. At issue in the case was whether the employer, simply by having a harassment policy, had done enough to prevent claims. This article relates the details and urges employers to clearly explain their harassment policies to employees. Pullen v. Caddo Parish School Board, No. 15-30871, July 20, 2016 (5th Cir.)

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  • Trust but verify: Evaluate financial restatements carefully

    February / March 2017
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 641

    Abstract: Misinterpretation of accounting standards or mistakes may cause businesses to reissue their financial statements. But financial restatements also can be a sign of incompetence or fraud. This article explains that lenders need to closely examine financial restatements to accurately evaluate their borrowers’ situations. The article looks at the most common reasons for financial restatements, pointing out that lenders need to dig deeper to determine whether restatements are simply correcting mistakes or potentially fraudulent.

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  • Is private placement life insurance right for you?

    November / December 2016
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 641

    Abstract: The estate planning landscape has changed dramatically during the past decade. Thus, many families are shifting their estate planning focus from gift and estate tax reduction to income tax reduction. In recent years, private placement life insurance (PPLI) has emerged as an effective tax-planning tool for investors in hedge funds and other “alternative” investments. This article discusses the ins and outs of PPLI policies.

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  • How to improve your accounting function

    Spring 2015
    Newsletter: Profitable Solutions for Nonprofits

    Price: $225.00, Subscriber Price: $157.50

    Word count: 641

    Abstract: A not-for-profit’s accounting function is its financial backbone. Efficient accounting processes — along with sound controls to monitor them — will put the organization on the right track for financial stability and growth. This article provides some suggestions for improving this important piece of a nonprofit’s operation.

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  • How Health Insurance Marketplaces may impact your practice

    Summer 2014
    Newsletter: Rx for Practice Management / Practice Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 641

    Abstract: Health Insurance Marketplaces created under the Affordable Care Act provide virtual marketplaces where consumers can shop for, compare and buy health plan coverage. They also place a handful of modest but significant new responsibilities on physician practices. This article explains that it’s important to determine which payers are offering products, what new products a Marketplace may offer, and its impact on one’s revenue cycle at specific points. A sidebar cautions that Marketplaces can operate differently from one state to another.

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  • Don’t stop giving – Lifetime gifts remain a smart estate planning strategy

    November / December 2013
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 641

    Abstract: Lawmakers may have made high gift and estate tax exemptions “permanent,” but this simply means that no expiration date has been set. Congress could still reduce the exemptions down the road. But, in any event, and regardless of one’s net worth, gifting continues to offer several tax benefits and can provide some insurance against future tax law changes. This article describes how a lifetime gifting program can be beneficial not only in regard to gift and estate taxes, but income taxes as well.

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  • Take another look at leasing – Understanding your customers’ mindset is key

    November / December 2013
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 641

    Abstract: It seems like only yesterday when leasing was at the bottom of a dealership’s radar screen. But signs now point to a resurgence, so it’s time for dealers to revisit, or revive, their leasing operations if they haven’t already done so. Still, recent research indicates that leasing is more expensive than buying, so this article emphasizes that dealers will need to understand their customers’ motivations in getting a new car, and so be better able to advise them whether it’s better to buy or lease.

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  • Approaching a roll-up carefully

    February / March 2013
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 641

    Abstract: In today’s painfully slow economic recovery, mergers and acquisitions continue to proliferate in the marketplace. Achieving economies of scale is the goal of most consolidations, including the roll-up. This article lists some of the benefits a roll-up can offer, but also notes potential drawbacks. It also discusses the need for careful preparation through formal business plans and careful due diligence.

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  • Get ready for the new 3.8% tax on investment income

    November / December 2012
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 641

    Abstract: The Patient Protection and Affordable Care Act of 2010 established a new 3.8% Medicare tax on investment income for high-income taxpayers, which is scheduled to take effect in 2013. The tax will also apply to trusts and estates, and the income threshold that triggers the tax for them is low. This article offers details of the tax and shows how to minimize or eliminate it.

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  • Your next warranty audit: Be prepared!

    Fall 2011
    Newsletter: Auto Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 641

    Abstract: Manufacturers’ periodic warranty audits have become more frequent as they seek ways to compensate for more dealer-friendly warranty laws that some states have passed to increase warranty reimbursement rates and eliminate manufacturer surcharges. Every dealer gets audited at least once, so this article shows how they can prepare.

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