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Showing 1–16 of 23 results

  • Wait! Don’t leave your job without your retirement account

    March / April 2020
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 649

    Abstract: When employees leave their jobs, they need to make decisions about any employer-sponsored retirement plan accounts. This article describes four options (and their benefits and drawbacks): Leave the money where it is, roll it into the new employer’s plan, transfer the balance into an IRA or cash out.

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  • An employee stock ownership plan could be worthwhile

    Spring 2019
    Newsletter: Auto Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 649

    Abstract: An ESOP can be a tax-efficient technique for sharing equity with employees as well as a powerful retirement and estate planning tool. This article discusses the characteristics, advantages and limitations of these plans.

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  • An employee stock ownership plan could be worthwhile

    March / April 2019
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 649

    Abstract: An ESOP can be a tax-efficient technique for sharing equity with employees as well as a powerful retirement and estate planning tool. This article discusses the characteristics, advantages and limitations of these plans.

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  • Foreign financial accounts – Don’t overlook FBAR requirements

    March / April 2018
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 649

    Abstract: Often misunderstood or overlooked, a report of foreign bank and financial accounts (FBAR) can be a costly trap for the unwary. It must be filed by any “U.S. person” with a financial interest in or signature authority over foreign financial accounts with an aggregate value that exceeds $10,000 at any time during the calendar year. U.S. persons include U.S. citizens, residents, estates, trusts and business entities. This article defines a foreign financial account and details how an FBAR affects estate planning.

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  • 4 types of financial statement adjustments

    March / April 2017
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 649

    Abstract: Information presented on a company’s financial statements may not always be meaningful from a valuation perspective. This article provides four types of valuation adjustments experts make to get a clearer picture of the company’s financial position, market risk and ability to generate cash flow in the future — and it explains when such adjustments may be appropriate.

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  • Better numbers, better results: Job cost reporting

    September / October 2016
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 649

    Abstract: Once a project is underway, it’s easy for contractors to focus on other tasks rather than the numbers. Job cost reporting — the process of coding and allocating project expenses to track financial efficiency and profitability — is a mission-critical activity. This article offers several best practices to keep in mind, including refining estimates and identifying the most needed data.

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  • Back in the limelight – Federal Circuit expands liability for patent infringement

    February / March 2016
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 649

    Abstract: In some welcome news for patent owners, an appeals court recently issued a unanimous decision that expands liability for direct infringement. The ruling should make it easier for patentees to establish liability for infringement of patented methods when multiple parties carry out a method’s steps. This article traces the history of this important case and notes that further liability expansion could lie ahead.

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  • Medical practice governance – How you can ensure its effectiveness

    Winter 2016
    Newsletter: Rx for Practice Management / Practice Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 649

    Abstract: All medical practices are governed in some fashion or another, whether by an individual owner or a formal board of directors. Governance can be a difficult job for physicians who are already working long hours. This article explains how to form a governing board and how to address certain issues, such as how frequently the board should meet and who should set the agenda and handle minute-taking. Fortunately, a competent governance structure can help physicians meet those challenges.

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  • How to calculate the damages of an owner-delayed project

    Fall 2015
    Newsletter: On-Site

    Price: $225.00, Subscriber Price: $157.50

    Word count: 649

    Abstract: There are instances when a project owner causes a delay that inflicts financial damages on the construction company performing the job. In these situations, contractors may have recourse under the conflict resolution measures established under the contract — or even by taking the owner to court. This article explains how to calculate delay damages under a defensible approach.

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  • GAAP vs. tax-basis reporting – How lenders can avoid apples-to-oranges comparisons

    June / July 2015
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 649

    Abstract: Some borrowers may want to issue tax-basis financial statements, rather than statements that comply with GAAP. But the use of simplified special purpose frameworks could result in significant differences in financial results compared to GAAP. This article compares and contrasts the two most common financial reporting frameworks — GAAP and tax-basis reporting — to help lenders understand where the differences lie and make meaningful comparisons.

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  • Totality of circumstances – Factoring “neutral incidents” into a harassment claim

    January / February 2014
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 649

    Abstract: Just about every legal precedent comes with the disclaimer “depending on the facts and circumstances of the case.” When a worker claimed ongoing sexual harassment, the employer argued that many of the incidents complained of were “neutral” — in other words, not sexual. The appeals court then considered whether this particular set of circumstances should be considered in assessing the harassment claim. Waldo v. Consumers Energy Co., No. 12-1518, Aug. 9, 2013 (6th Cir.) Williams v. CSX Transp. Co., No. 09-5564, June 28, 2011 (6th Cir.) Harris v. Forklift Sys., Inc., No. 92-1168, Nov. 9, 1993 (Supreme Court) Jackson v. Quanex, No.98-1515, Sept. 9, 1999 (6th Cir.)Abstract: Just about every legal precedent comes with the disclaimer “depending on the facts and circumstances of the case.” When a worker claimed ongoing sexual harassment, the employer argued that many of the incidents complained of were “neutral” — in other words, not…

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  • Family businesses – What’s the best way to address conflicts of interest?

    April / May 2013
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 649

    Abstract: It’s normal for a family business to have to deal with not only with company issues, but also personal matters. When those issues conflict, trouble can’t be far behind. But this article explains that there are ways to handle such problems and keep them from cropping up again down the road. It looks at where trouble may arise and how a conflict-of-interest policy can help an organization identify and remedy potential issues.

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  • Looking for a new revenue source? Consider consulting on cost segregation studies

    Winter 2012
    Newsletter: Construction Industry Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 649

    Abstract: A cost segregation study, which involves identifying the specific assets that make up a building and their costs, can provide benefits to both building owners and to contracting companies. The owner reaps the rewards of considerable tax deferral and the contractor can consult on this much-needed service and thus open up a new profit center. This article shows how a cost segregation study works, while a sidebar offers a partial list of items that qualify for faster write-offs.

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  • Distress symptoms – Why selling can cure your financially troubled company

    Year End 2011
    Newsletter: Merger & Acquisition Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 649

    Abstract: Believe it or not, there’s a market for financially distressed companies, and with the right perspective and professional advice it’s possible for sellers of such businesses to get a fair price. This article explains how sellers should prepare for a sale and what qualities sellers are looking for.

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  • Hunting for treasure in hidden assets

    November / December 2011
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 649

    Abstract: In a variety of litigation contexts — such as fraud investigations, shareholder disputes, divorce and business valuation — forensic accountants use several techniques to uncover and demonstrate the existence of assets. This article summarizes two important methods: performing net worth analysis and reviewing tax returns.

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  • How do you value a startup company?

    September / October 2011
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 649

    Abstract: Established businesses have track records of earnings and cash flow that can be used to predict future financial performance. But, for a business without such a track record, a valuator must look to other factors, many of them subjective, to estimate value. This article discusses some of the most important predictors of future success.

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