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Showing 1–16 of 19 results
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A holistic approach to fraud prevention
September / October 2021
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 647
Abstract: Construction business owners must set the tone at the top regarding a zero-tolerance, fully vigilant approach to stopping fraud. They need to permeate their organizational cultures with strong values, ethics and controls. This article discusses how contractors can take a holistic approach to fraud prevention by identifying risk, building the right defenses and allocating resources wisely.
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CARES Act relief provisions benefitting individuals
June / July 2020
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 647
Abstract: Many Americans are familiar with the “Economic Impact Payments” for individuals provided by the Coronavirus Aid, Relief, and Economic Security (CARES) Act. But they may be less familiar with other provisions of the CARES Act intended to provide much-needed financial relief. This article highlights several provisions of the act that are potentially useful to individuals.
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Can multiple trusts be used to maximize the pass-through deduction?
July / August 2019
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 647
Abstract: The Tax Cuts and Jobs Act added Section 199A to the tax code, allowing owners of sole proprietorships and pass-through entities to deduct up to 20% of their qualified business income. Sec. 199A offers valuable tax benefits to business owners, but these benefits may be reduced or eliminated if an owner’s taxable income exceeds certain thresholds. One strategy to qualify for the full deduction is to transfer portions of the business to several trusts for the benefit of one’s heirs, each of whom has income below the applicable threshold. This article details how this strategy works.
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Beat it – Heart disease diagnostic method isn’t patent-eligible
February / March 2018
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 647
Abstract: Inventors in the pursuit of “personalized medicine” patents were likely discouraged by the Federal Circuit Court of Appeals’ ruling in The Cleveland Clinic Foundation v. True Health Diagnostics LLC, which involved a diagnostic method. This article reviews the court’s ruling highlighting the difficulty of obtaining patents for such methods. The Cleveland Clinic Foundation v. True Health Diagnostics LLC, No. 16-1766, June 16, 2017, Fed. Cir.
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Businesses’ bottom lines to benefit from new tax law
February / March 2018
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 647
Abstract: The December 2017 passage of the largest overhaul of the federal income tax system since 1986 promises to bring many U.S. businesses some dramatic savings. Much has been made of the savings for corporations. The TCJA doesn’t overlook businesses that operate as partnerships, limited liability companies, S corporations and sole proprietorships, though. This article reviews several provisions of the new tax law and explains how it will affect businesses going forward.
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3 ways to guard your dealership assets
Summer 2017
Newsletter: Auto Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 647
Abstract: Typically, dealer-owners have worked hard for years to make their dealership a success — and they don’t want an event like an adverse lawsuit settlement to gobble up their assets. Additionally, if their business fails, they don’t want creditors wielding claims on those possessions. This article offers proactive steps to protect assets, such as forming a family limited partnership or setting up a Crummey or offshore trust.
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Consider alternative financial metrics – NOI doesn’t tell the whole story
March / April 2017
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 647
Abstract: Real estate professionals approach each transaction hoping to achieve the best possible deal. Often, the first metric they’ll assess is the property’s net operating income (NOI). But this won’t be enough for savvy investors. In most cases, investors need to dig deeper to find the property’s highest and best use. This article examines NOI, as well as two alternative financial metrics worth considering: net present value (NPV) and internal rate of return (IRR).
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Charity begins at home – CRTs and CLTs offer philanthropic and family benefits
January / February 2017
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 647
Abstract: Charitable remainder trusts (CRTs) and charitable lead trusts (CLTs) can be very effective in helping people leave money to charity and also benefit family members. This article describes how these “split-interest” trusts work and how they’re useful in estate plans.
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Buy-sell agreements help answer the “what-ifs”
November / December 2015
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 647
Abstract: Buy-sell agreements can provide a road map for business owners when one of their co-owners voluntarily or involuntarily leaves the company. This article outlines the benefits of having an agreement — such as establishing a price for ownership interests. It also discusses triggering events and how buy-sell agreements typically are structured.
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Compensating providers for the value of their work
Spring 2015
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 647
Abstract: It’s hard to miss news reports discussing the shift in the basis for provider reimbursements from “volume” to “value.” Public (Medicare and Medicaid) and private payers are promoting value-based payment methodologies for physicians and hospitals — including “meaningful use,” “pay-for-performance,” “Accountable Care Organizations,” and “patient-centered medical homes.” This article explains what value means in your practice and how to compensate providers accordingly.
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Public works projects – Here’s what you need to know
Summer 2014
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 647
Abstract: Public works projects are crucial to the United States economy and to many contractors who are looking for work. But, while such projects can bring in much-needed dollars to a construction business’s coffer, they can also bring in some unwelcome requirements. For example, under the Davis-Bacon Act, federal contractors must pay what’s known as a “prevailing wage.” This article explains this and other state and federal requirements that contractors must heed.
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ABCs of HSAs – Learn how an HSA can benefit your estate plan
April / May 2014
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 647
Abstract: One health care arrangement that has been soaring in popularity in recent years has been the pairing of a high-deductible health plan (HDHP) with a Health Savings Account (HSA). The good news is that not only is an HSA a viable option to reduce health care costs, but it also can be beneficial to an estate plan because HSA funds grow on a tax-deferred basis. However, as this article explains, it’s important to carefully consider an HSA’s beneficiary designation.
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Understanding the ins and outs of subcontractor surety bonds
Summer 2013
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 647
Abstract: It’s dangerous for any subcontractor to assume that he or she is protected by performance or payment bonds. Such bonds are generally required on public projects, under the federal Miller Act or one of the many state-level “Little Miller” acts. But subcontractors still must perform the due diligence needed to confirm that required bonds exist, that they’re valid and sufficient, and that the surety in question is financially stable. This article explains how bonds are different from mechanics’ liens and what to do to ensure adequate payment or performance bonds are in place.
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Prescription for profit — Latest technology can reduce costs, enhance patient care
Winter 2013
Newsletter: Healthcare Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 647
Abstract: E-prescribing has been gaining in popularity with physicians, patients and hospitals, for it can boost profitability by reducing both costs and the likelihood of litigation. And it’s likely that it will eventually become mandatory for hospitals. This article shows how e-prescribing improves both accuracy and efficiency. But it also describes a couple of issues that hospitals need to consider before choosing an e-prescribing system.
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Tools of the trade — 3 ratios to help you size up borrowers
June / July 2012
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 647
Abstract: Financial ratios can be an excellent tool for pinpointing businesses that deserve credit. One popular ratio, return on equity, or ROE, shows how much a company earns for each dollar its owners have invested. But lenders who conduct DuPont analyses gain additional insight by expanding this classic measurement into three underlying components: profit margin, total asset turnover ratio, and a comparison of total assets to equity. This article shows how, even with their limitations, ratios can be a highly useful analytical tool.
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The agreement zone – Finding a solution for sale price standoffs
August / September 2011
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 647
Abstract: Price stalemates can be frustrating and potentially hazardous to your deal, but they’re also common. If negotiations are handled carefully, a disagreement over price shouldn’t be insurmountable. This article looks at how seller misconceptions and changing market conditions can contribute to price stalemates and how both parties can get closer to what some experts call “the zone of possible agreement.”