648
Showing 1–16 of 23 results
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The pros and cons of opening a self-directed IRA
Summer 2023
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 648
Abstract: Individual Retirement Accounts (IRAs) are one of the most popular tools used by Americans to save money for retirement. However, IRAs have limitations when it comes to the different ways to invest retirement savings. This article highlights a special type of IRA that lets individuals hold alternative investments in their retirement accounts: the self-directed IRA (SDIRA).
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Protect family assets with a trust
April / May 2021
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 648
Abstract: Trusts can be a great way to protect family financial security, but each type of trust has its own benefits and drawbacks. This article looks at several types of trusts, including spendthrift trusts and offshore trusts. The article points out that it’s essential to examine the different types of trusts in detail with a financial advisor to ensure that the type of trust established will best protect assets going forward.
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Out with the old? Not so fast when it comes to disposing of tax records
May / June 2021
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 648
Abstract: During the COVID-19 pandemic, most people have spent a lot of time at home, inspiring many to clear out some of the clutter in their living spaces. Those who’ve decided to tackle the boxes, bins or drawers full of paper files that have accumulated over the years may be wondering when it’s safe to dispose of tax records. This article offers guidelines as to when it’s safe to shred tax records.
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IRS rules – Restructuring in today’s regulatory climate
Spring 2021
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 648
Abstract: Some nonprofits have been forced to restructure their organizations due to the economic challenges of the COVID-19 pandemic. Fortunately, IRS rule changes from a couple of years ago make the restructuring process far easier than it once was. This article zeroes in on what nonprofits considering such a change need to know.
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IRS rules – Restructuring in today’s regulatory climate
April / May 2021
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 648
Abstract: Some nonprofits have been forced to restructure their organizations due to the economic challenges of the COVID-19 pandemic. Fortunately, IRS rule changes from a couple of years ago make the restructuring process far easier than it once was. This article zeroes in on what nonprofits considering such a change need to know.
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Effective altruism – Making their money count
Spring 2020
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 648
Abstract: “How do I do the most good with my donation?” is a question many donors ask these days, as the social movement of effective altruism carries momentum into the 2020s. This article explains the philosophy behind the movement and sums up what skeptics have to say.
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Financial reporting – How nonprofit accounting differs from its for-profit counterpart
Spring 2020
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 648
Abstract: Many effective nonprofit board members come from the for-profit world. They bring talent and organizational savvy that may help elevate a nonprofit organization’s overall performance. But, when it comes to understanding financial reporting in this arena, these for-profit pros often need training to help them properly oversee your organization’s finances. This article covers some of the differences between the two reporting styles, which has links to organizational purpose and transparency.
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Increase lease accounting transparency – Implementing the updated accounting rules for leases
April / May 2020
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 648
Abstract: In late 2019, the Financial Accounting Standards Board (FASB) postponed the implementation date for its updated rules for leases, Accounting Standards Update (ASU) No. 2016-02, Leases (Topic 842), by a year for most nonpublic and nonprofit organizations. While most of these organizations won’t have to implement the changes until 2021, it’s a good idea to begin now. This article explains the steps organizations should take to ensure compliance, such as identifying all leases to pinpoint the information they’ll need to disclose and providing expanded disclosures on the nature of the leases — including related-party lease transactions, as well as finance and operating lease costs.
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What goes up must come down – Stay ahead of the curve
April / May 2018
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 648
Abstract: With strong real estate markets in many parts of the country, lenders might feel they’re sitting pretty. But markets are cyclical. Lenders need to prepare for the next economic slump. Weathering an economic downturn requires a plan. Yet waiting until the economy slows to develop one can lead to hasty, uninformed decisions. This article offers advice on developing criteria for evaluating loans, tracking customers’ banking activity and reviewing the exit process.
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Investment income – Recognize UBI when you see it
June / July 2017
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 648
Abstract: When it comes to investment income, nonprofits must comply with some rather complex rules. This article provides information to help organizations identify unrelated business income and stay on the right side of the law. Topics explored include debt-financed income — when it is taxable and when exemptions apply — and payments from subsidiaries.
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Maximizing the Section 199 deduction
Spring 2016
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 648
Abstract: Many contractors overlook the Section 199 deduction. Yet it’s available for “construction of real property performed in the United States” by a taxpayer “engaged in the active conduct of a construction trade or business.” This article explains how to not only claim the deduction, but also how to maximize its benefit.
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Education planning: It’s best to start early
December 2015
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 648
Abstract: The increasing costs of higher education have made education planning an important aspect of personal financial planning. However, because the actual expenditure will not be incurred for many years, it is often given a low current priority. Unfortunately, this tendency to postpone the issue may eliminate several education planning strategies that must be implemented early to be effective. This article examines the costs and discusses six methods to pay for college.
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Help fund a start-up and watch your relationship grow
October / November 2015
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 648
Abstract: Lenders who provide a helping hand to entrepreneurs stand to become trusted advisors as the business grows. This article helps lenders evaluate which start-ups are worth the risk and how to engender long-term customer loyalty.
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Age Discrimination in Employment Act – Superintendent’s comments propel case to trial
March / April 2015
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 648
Abstract: When a school principal’s contract wasn’t renewed, he claimed age discrimination, citing statements by the superintendent suggesting age-based animus. At trial, the superintendent (who was older) claimed that he had made all of these comments with respect to his own job, not the plaintiff’s position. The district court agreed, but the Sixth Circuit reversed. This article explains why — noting that it’s important to instruct and remind management to avoid age-related comments even when the words in question aren’t directed solely toward an individual employee. Scheick v. Tecumseh Public Schools, No. 13-1558766, Sept. 2, 2014 (6th Cir.)
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Social Security: When and how much?
April / May 2014
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 648
Abstract: Two important considerations when it comes to Social Security are when to begin collecting payments and how big a payment is needed to meet personal goals. The decision is relatively straightforward for singles — take benefits soon and get smaller payments, or delay and get larger payments — but, for married couples, there are many factors to consider with a spousal benefit. This article looks at some of the details and offers two IRS websites that can help readers with their decision.
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Unlocking the mysteries of PCAOB inspections
April / May 2013
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 648
Abstract: Corporate audit committees are keen to know the results of audit firm inspections by the Public Company Accounting Oversight Board (PCAOB, or the “Board”), but such information can be hard to come by. This article discusses a recent PCAOB release that describes the Board’s inspection process and suggests strategies for initiating discussions with external auditors about their inspection results.