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Showing 17–24 of 24 results
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Joint expenses – Allocating program and fundraising costs
February / March 2018
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 643
Abstract: In recent years watchdog groups, the media and others have tightened the screws to make sure nonprofits are spending more money on core programs and less on administration and fundraising. Thus, nonprofits have an incentive to report that they’re doing just that. But there’s something nonprofits must keep in mind: Accounting rules require that the full cost of any activity with a fundraising component be shown as a fundraising expense, unless certain criteria are met. This article explains that distinction.
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High-income earners can benefit from Roth IRAs
July / August 2017
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 643
Abstract: Income restrictions typically limit the ability of high-income earners to contribute to Roth IRAs. But as this article examines, several strategies make it possible to get around such restrictions. These include participation in an employer-sponsored 401(k) or other qualified retirement plan that permits Roth contributions and use of a “backdoor” Roth IRA.
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Management assessment – 360-degree reviews reveal the big picture
November / December 2016
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 643
Abstract: Dealerships should consider using a “360-degree review” once a year when evaluating their managers to get a better perspective of their performance. This article explains the crafting of a feedback survey, linking management goals to a dealership’s financial outcomes, and realizing the importance of guaranteed confidentiality throughout the process.
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Bridge your financing gap with a mezzanine loan
Year End 2015
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 643
Abstract: Buyers facing a gap between the financing they’ve lined up and the financing they’ll need might want to consider a mezzanine loan. This article explains how mezzanine debt is structured differently from traditional loans, which companies are likely to qualify for it and what a mezzanine loan will cost.
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Conflict minerals disclosure – Why you need to vet your company’s supply chains
April / May 2013
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 643
Abstract: Last year, the SEC adopted its final rule requiring public companies to disclose their use of “conflict minerals.” The rule is designed to avoid trading or otherwise exploiting certain minerals that finance armed conflict in Africa. Complying with the new rule may require significant preparation; this article explains the three-step compliance process.
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The agree-to-agree clause: Handle with care
Fall 2012
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 643
Abstract: What happens if a contract’s change provision is nothing more than an “agree-to-agree” clause? That is, what if the contract requires parties to negotiate the price of additional work in good faith, but is silent as to what happens if they can’t reach an agreement through negotiation? This article examines one case in which an architecture firm terminated its contracts with a county without having agreed with its subcontractor on adjusted fees. The subcontractor sued to obtain a judicial determination of its claims. It prevailed, but only after a long, expensive trial and appeal. Ted Jacob Engineering Group, Inc. v. The Ratcliff Architects, 187 Cal. App. 4th 945 (2010)
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LIFO lessons learned
May / June 2010
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 643
Abstract: Many auto dealerships use the last-in, first-out (LIFO) method of valuing their inventories of new and used vehicles, parts, and accessories. Typically, this costing method can save on tax bills. But, for dealers who end the year with inventories far below their normal levels (as was common in 2009), LIFO can be costly. To avoid a tax hit, it’s important to understand when to use LIFO and when to forgo it. This article looks at LIFO’s quirks and examines other common inventory accounting methods.
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Extra credit – Do your homework on the Work Opportunity tax credit
January / February 2010
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 643
Abstract: In today’s tough economy, every dollar counts. But many businesses lose out on thousands of dollars in tax savings every year by failing to claim tax credits to which they’re entitled. One such overlooked credit is the Work Opportunity tax credit (WOTC). This article explains what the credit entails, which employees are eligible and more.