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Showing 1–16 of 19 results

  • Breaking up is hard to do – Protect bank interests after a divorce

    Spring 2020
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 662

    Abstract: If a borrower’s business is co-owned by two married partners, will the business fall apart if the marriage does? This article looks at some factors community banks should be aware of if their loans are at risk due to divorce. The article explains how divorce could affect the ownership and operation of a small business. It points out that, if banks and their lenders stay on top of potential problems, they’ll likely be able to help borrowers navigate these difficult waters and come out relatively unscathed, protecting their loans in the process.

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  • Investment option overload? A cautionary tale from Yale University

    October / November 2018
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 662

    Abstract: When it comes to defined contribution plan investment options, giving participants an abundance of choices can backfire. Yale University recently dodged a bullet in this regard when it beat back — at least initially — a class action lawsuit accusing the institution of an ERISA breach. This article discusses why the case is instructive for plan sponsors. Vellali et al v. Yale, Civil No. 3:16–cv–1345 (AWT), 03/30/2018

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  • Proving infringement of system patents – Court rejects jury’s infringement finding in phone case

    April / May 2018
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 662

    Abstract: Some might think it would be easier to prove infringement of a patented system having multiple components. The more parts, the more opportunity to prove infringement. Not so. But this article summarizes a case in which one patentee learned the hard way that more parts means more to prove. Intellectual Ventures LLC v. Motorola Mobility LLC, No. 16-1795, Sept. 13, 2017, Fed. Cir.

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  • High business credit scores equal affordable financing

    April / May 2017
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 662

    Abstract: Credit applicants with low credit scores are often surprised when they’re turned down or offered less favorable terms than expected. This article points out that lenders need to remind prospective borrowers of the importance of establishing and maintaining the highest business credit score possible. The article explains some ways businesses can stay on top of their credit score, including separating personal and business credit and paying on time. It also discusses credit reporting agencies and how they operate.

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  • Your borrowers’ statement of cash flows – FASB proposal clarifies its guidance

    Spring 2016
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 662

    Abstract: A new proposal by the FASB would clarify several parts of its guidance on company cash flow statements. The move could take some of the guesswork out of a bank’s business customers’ financial statement preparation as well as reduce their number of restatements. This article briefly discusses the FASB proposal, which covers eight areas, including debt prepayment or debt extinguishment costs, the cash payment attributable to accreted interest on zero-coupon bonds and the proceeds businesses receive from corporate-owned life insurance. The proposal also addresses one of the most complicated parts of cash flow presentation, which is a concept that accountants call the “predominance principle.”

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  • Build a buy-sell agreement to protect your construction company

    January / February 2016
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 662

    Abstract: A buy-sell agreement is a contract set forth by the owner or owners of a business that describes how ownership changes will take place. Like a good insurance policy, one of these arrangements can help protect a contractor and other owners of a construction company in difficult times. This article describes the basic concepts of buy-sell agreements, as well as the underlying valuation issues.

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  • Law firm mergers – Once the deal closes, the hard work begins

    Fall 2015
    Newsletter: Law Firm Management

    Price: $225.00, Subscriber Price: $157.50

    Word count: 662

    Abstract: Many law firms that merge focus primarily on getting the deal done, which means they aren’t prepared to integrate the two organizations. This article explains how integration planning should start early and be a team effort involving both firms and professional advisors. A transition team should evaluate both practices, determine how staff in duplicative positions can be redeployed and document internal policies and procedures.

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  • Should you add life-cycle costing to your portfolio?

    September / October 2015
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 662

    Abstract: Today’s construction companies do more than build things; they can be information providers. A prime example of this is a contractor’s role in a process called life-cycle costing (LCC). This article describes LCC analysis, which is a risk-evaluation method that identifies, qualifies and analyzes all costs associated with the construction and operation of a building over its expected life.

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  • Spring cleaning – It’s time to review — and, possibly, replace — programs

    Spring 2015
    Newsletter: Nonprofit Observer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 662

    Abstract: Spring is a great time for nonprofits to review their program lineup and clean out the cobwebs to make way for more effective initiatives. This article talks about the types of research that organizations should conduct and explains how to find appropriate metrics to evaluate programs. It also helps nonprofits choose replacement programs that better meet their mission, values and goals.

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  • Where there’s a will, there’s a way – Ensuring your wishes will be carried out

    April / May 2014
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 662

    Abstract: Well-crafted, up-to-date estate planning documents ensure your wishes will be carried out. They also can help ease the burdens on your family during a difficult time. This article explains how a will figures into the probate process and how probate can be bypassed with a living trust. It also describes a number of important estate planning documents, including a durable power of attorney for property and a power of attorney for health care.

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  • The art of devising pay plans – What to consider when structuring compensation

    March / April 2014
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 662

    Abstract: Dealership employees typically rate compensation as among the most important aspects of job satisfaction. Strong pay plans motivate staff, and employees are more likely to stay on board when they feel well rewarded. This article discusses devising plans according to different employee roles and tying the plans to overall business strategy.

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  • Business structure: The choice is yours

    October / November 2013
    Newsletter: Trendlines

    Price: $225.00, Subscriber Price: $157.50

    Word count: 662

    Abstract: As year end nears, business owners have a variety of specific tax issues to consider. But it might be well to consider some big-picture matters as well — such as business structure. Three popular entity types — the C corporation, the S corporation and the limited liability company (LLC) — all limit their owners’ exposure to personal liability for company debts and obligations. But, as this article explains, there are some noteworthy differences between them.

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  • It’s time to invest in infrastructure

    July / August 2012
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 662

    Abstract: Recent natural disasters and a mounting backlog of deferred repairs and maintenance point to the need for significant infrastructure upgrades in the United States and elsewhere. With many governments still strapped for cash, the door is wide open for private investors to get involved in financing infrastructure construction and repair. Infrastructure funds can help investors do just that. This article shows that infrastructure funds may offer a safer, more dependable income stream than some other types of investment options. But these opportunities are accompanied by unique challenges. Exchange traded funds may be one answer.

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  • Don’t let supplier costs break the bank

    Spring 2012
    Newsletter: Manufacturer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 662

    Abstract: As raw material and transportation costs continue to climb, many distributors are encountering price increases from their suppliers. But, before deciding to cut one’s losses with a supplier, it’s important to consider several strategies for working around rising supplier costs. This article shows how to understand where increased costs are coming from and how to create stronger supplier relationships — or how to find new suppliers if all else fails.

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  • Divide and conquer? Separate entities can cure some problems, cause others

    Spring 2012
    Newsletter: Management & Tax Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 662

    Abstract: Sometimes a company evolves to the point where different segments don’t work well together or multiple owners find themselves unable to agree on a strategic direction. Dividing the business into separate entities may provide a way to conquer such dilemmas. But doing so may create some problems as well. This article explains how to design splits as tax-free transactions and shows how splitting the business may also affect personal finances.

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  • The market approach remains a valuation touchstone

    Fall 2011
    Newsletter: Expert / Valuation & Litigation Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 662

    Abstract: Under the market approach, appraisers use guideline companies to help them estimate the value of a private business. With so many companies in circulation, this approach has become a long-standing valuation touchstone. This article discusses two primary valuation methods that are categorized under the market approach: the guideline public company method and the guideline merger and acquisition method.

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