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Showing all 14 results

  • Teaming up – How to handle financial reporting for two

    Winter 2020
    Newsletter: Profitable Solutions for Nonprofits

    Price: $225.00, Subscriber Price: $157.50

    Word count: 665

    Abstract: It’s likely a smart move when two organizations join forces to boost efficiency, save money and better serve their constituencies. But the combined accounting staffs will need to know how to report the activities of the organizations. This article explains how much of the accounting treatment will depend on the nature of the new relationship. Various collaborative arrangements and mergers are discussed.

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  • Deductibility of meals and entertainment after tax reform

    Summer 2019
    Newsletter: Construction Industry Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 665

    Abstract: The Tax Cuts and Jobs Act made significant changes to the deductibility of meal and entertainment expenses. Unfortunately, there’s much confusion about which deductions have been eliminated and which remain. This article provides helpful guidance on what’s allowed in the office, on the jobsite and elsewhere, as well as notable exceptions to the rules.

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  • Take a keen interest in your company’s insurance protection

    Summer 2018
    Newsletter: On-Site

    Price: $225.00, Subscriber Price: $157.50

    Word count: 665

    Abstract: Not many people wake up in the morning wanting to talk about insurance. But it’s important for contractors to take a keen and ongoing interest in their company’s coverage. This article looks at some important aspects of insurance that warrant regular re-evaluation ― including endorsements, exclusions, vehicle policies and disaster planning.

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  • Quantifying lost profits for business interruption claims

    January / February 2018
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 665

    Abstract: Business interruption insurance can provide much-needed cash flow when a hurricane, flood, fire or other disaster strikes. This article explains how an outside financial expert can help during the claims process, allowing the owner of the damaged business to focus on recovery efforts.

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  • Family businesses: How to survive a “divorce”

    Fall 2017
    Newsletter: Manufacturer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 665

    Abstract: Many successful small manufacturing businesses are run by families. Unfortunately, family members sometimes disagree and decide to part ways. This article discusses valuation methods and common adjustments that apply when dividing marital estates and buying out dissenting shareholders from the family business.

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  • What benchmarking can do for borrowers

    Spring 2017
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 665

    Abstract: Benchmarking, which involves comparisons between a company’s performance and industry norms or best practices, is a useful tool for a company attempting to gauge its financial performance. But many borrowers don’t use this tool because they’re too caught up in daily operations or aren’t familiar with the available resources. This article uses a hypothetical example to illustrate how bankers can provide guidance to their borrowers on the ins and outs of benchmarking and other professional tools, thus generating a win-win situation for both.

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  • Age Discrimination in Employment Act – Coupons fail to save employee from termination

    May / June 2016
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 665

    Abstract: When a 72-year-old salesman was terminated, he sued his employer, claiming the action violated the Age Discrimination in Employment Act (ADEA). This article looks at the details of the case and how the appeals court determined that the plaintiff failed to establish his claim. The article reminds employers that, when making termination decisions, they must ensure they’re taking similar adverse actions against similarly situated employees.

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  • The ins and outs of tax breaks for getting to and from work

    September / October 2015
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 665

    Abstract: Most workers and employers know that they generally can’t deduct the cost of commuting between home and work — that’s considered a personal expense. But there are certain situations in which commuting costs are deductible as transportation expenses. This article explains what the IRS considers to be commuting and the tax benefits to employers and employees.

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  • Distinguish yourself – Brand building for community hospitals

    Summer 2015
    Newsletter: Healthcare Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 665

    Abstract: There are many ways to distinguish a community hospital from others in the market. Effective branding is a marketing technique that guides organizational behavior and the perceptions of consumers, the media, regulators and other stakeholders. In a competitive arena such as health care, a brand allows all of these parties to instantly identify a hospital in a positive light. This article offers insights into building a “brand.”

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  • The IRS is watching – Understanding the difference between an employee and an independent contractor

    May / June 2015
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 665

    Abstract: It’s an age-old conundrum: determining whether a worker is an employee or an independent contractor. While it might seem like a simple question, it’s not. And the IRS is hot on the heels of any contractor who doesn’t understand the difference. This article explains why the IRS prefers employee status.

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  • Fraud alert: How contractors can stay on guard

    Fall 2013
    Newsletter: On-Site

    Price: $225.00, Subscriber Price: $157.50

    Word count: 665

    Abstract: Contractors have money coming into the office. They’ve got equipment, tools and supplies on the job site. And, often, they’ve got operations spread out over several locations. For these reasons, they must always be on guard for fraudulent activity. This article describes some of the scams that can occur both on the project site and in the office and offers suggestions for deterring them.

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  • Supreme Court rules on process patentability tests

    Year End 2010
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 665

    Abstract: The question of the appropriate test for determining whether a business method or similar process is patentable finally made its way to the U.S. Supreme Court this year. But anyone hoping for a bright-line rule is in for a letdown. This article looks at the case of Bilski v. Kappos, in which the Court refused to hold the machine-or-transformation test put forth by the U.S. Court of Appeals for the Federal Circuit in 2008 as the sole test for patentability of a business method claim.

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  • Is now a good time for a QPRT?

    November / December 2009
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 665

    Abstract: A qualified personal residence trust (QPRT) allows the transfer of a home to children or other family members at a deeply discounted value for gift tax purposes, while allowing the donor the right to live in the home for a set number of years. QPRTs, unlike many estate planning techniques, are generally most effective when interest rates are high. Although interest rates have been low in recent months, the timing may still be right for a QPRT because real estate values are depressed. But it depends on the current value of a home and the current IRS Sec. 7520 rate, as well as the donor’s life expectancy.

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  • A matter of principle – A principle trust can help achieve your estate planning goals

    April / May 2009
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 665

    Abstract: For many, an important estate planning goal is to encourage their children or other heirs to lead responsible, productive lives. A tool for achieving this goal is a principle trust. This trust type guides the trustee’s decisions by setting forth the principles and values a person hopes to instill in his or her beneficiaries. This article details principle trusts.

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