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Showing 1–16 of 23 results
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Starting a new practice? Be sure to write a business plan
Spring 2022
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 662
Abstract: Many beginning medical practices have been faced with both financial and practical challenges over the past two years because of the many effects of the COVID-19 pandemic. They can’t casually assume that, if they treat patients and pay the bills on time, their new practices will be fine. They need to plan their operations strategically — and creating a business plan can help provide them with a blueprint for success.
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Create an eldercare plan for an elderly loved one
February / March 2022
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 662
Abstract: For families caring for an elderly family member, it’s critical to have an eldercare plan in place. If a parent or an in-law is experiencing difficulties caring for themselves, it’s time to call a family meeting to create an eldercare plan that addresses key issues and includes contingencies. This article explores topics to cover during the family meeting.
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How tax-affecting can benefit estates with pass-through entities
November / December 2021
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 662
Abstract: For those with larger estates, asset valuation should be an important aspect of their estate plans. This is especially true if a closely held business is part of the estate. The valuation of the business for gift and estate tax purposes is critical to determining how much of the estate goes to one’s family and how much goes to the government. This article defines the term “tax-affecting” and describes how a tax-affecting strategy can reduce a pass-through entity’s value.
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Net gift technique can reduce your gift tax rate
January / February 2021
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 662
Abstract: Making gifts is an easy way to reduce the size of one’s estate. But if the impact of transfer taxes on those gifts is a concern, consider making “net gifts.” A net gift is simply a gift for which the recipient agrees to pay the gift tax, thereby reducing the value of the gift for tax purposes. This article explains how a net gift can reduce taxes.
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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.