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Showing 1–16 of 19 results

  • Reviewing the finer points of the Section 199A tax deduction

    Spring 2020
    Newsletter: On-Site

    Price: $225.00, Subscriber Price: $157.50

    Word count: 666

    Abstract: It’s been over a year since the IRS issued final regulations regarding Internal Revenue Code Section 199A. This Code Section created a tax deduction enabling owners of sole proprietorships, partnerships, limited liability companies and S corporations to write off up to 20% of their qualified business income. This article reviews the limits and construction specifics of the tax break.

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  • Reviewing the finer points of the Section 199A tax deduction

    March / April 2020
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 666

    Abstract: It’s been over a year since the IRS issued final regulations regarding Internal Revenue Code Section 199A. This Code Section created a tax deduction enabling owners of sole proprietorships, partnerships, limited liability companies and S corporations to write off up to 20% of their qualified business income. This article reviews the limits and construction specifics of the tax break.

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  • Lock down financial assets with the right controls

    Spring 2018
    Newsletter: Construction Industry Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 666

    Abstract: Many contractors worry so much about petty theft or misuse of equipment that they overlook the home office or job trailer where so much important information is held and so many financial transactions take place. This article describes some ways to lock down financial assets, including dividing up job duties and performing random audits.

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  • Is a joint venture the right choice for your company?

    Spring 2017
    Newsletter: Construction Industry Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 666

    Abstract: For construction companies, joint ventures can provide great opportunities under the right circumstances. But a contractor may be better off walking away from getting involved in one of these arrangements if the risks are too great. This article looks at both the potential advantages and inherent dangers of joint ventures.

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  • Fine-tune equipment costing for a smoother-running company

    Fall 2016
    Newsletter: On-Site

    Price: $225.00, Subscriber Price: $157.50

    Word count: 666

    Abstract: Contractors must continually account for the cost of their equipment over time. So it’s a good idea to review and, if necessary, fine-tune processes regularly. This article reviews the keys to effective equipment costing — including allocation, approach and depreciation.

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  • Intellectual property: Get what you’re paying for

    October / November 2014
    Newsletter: Merger & Acquisition Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 666

    Abstract: Intellectual property (IP) plays a significant role in the value of many businesses, yet selling companies aren’t always careful to ensure that they actually own their patents, copyrights, trademarks and trade secrets or that licenses are transferable to a new owner. This article explains how business buyers should thoroughly vet their targets’ IP assets and make sure the purchase includes clear title to everything.

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  • Why buyers should give sellers a stake in the deal

    August / September 2014
    Newsletter: Merger & Acquisition Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 666

    Abstract: Business buyers can be so intent on achieving their own strategic objectives that they downplay or ignore possible roles sellers may play postmerger. That could be a mistake. When sellers are given financial incentives to help close and integrate a deal, its long-term prospects generally improve. This article explains how buyers can incentivize sellers with earnouts.

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  • Gauge the tax impact of refinancing

    Summer 2014
    Newsletter: Management & Tax Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 666

    Abstract: This article offers some tips to help homeowners avoid having a tax bite cancel out the potential benefit of refinancing. It answers questions such as: When is interest deductible? Is it better to do a straight replacement loan or a cash-out refinancing? And what’s the tax treatment of unamortized points?

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  • “Going concern” concerns

    June / July 2014
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 666

    Abstract: CPAs reconsider the “going concern” assumption every time they audit financial statements. When the long-term viability of a borrower is doubtful, it may cause the CPA to issue a qualified audit opinion — or, worse, to withdraw from the job altogether. This article discusses the different types of audit opinions, which may have serious implications about a borrower’s ability to operate as a going concern. It also provides an update on FASB’s latest plans to reduce diversity in financial reporting about going concern issues.

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  • Transferring family-business ownership to the next generation

    February / March 2014
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 666

    Abstract: There comes a time in almost every family-owned business to pass the torch to the next generation. But there are many aspects that must be carefully worked out long before the transfer actually happens. This article explains just a few of them, including when to give and the role of “basis” in making that decision.

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  • Sign of the times – Members of the Sandwich Generation face unique circumstances

    September / October 2013
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 666

    Abstract: Those who find themselves raising children, saving for their own retirement, and helping to care for or support aging parents can consider themselves members of the “Sandwich Generation.” Although it may be personally gratifying to be able to help one’s parents, it can be stressful and financially burdensome. But this article shows that careful planning and tax breaks may help.

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  • Checking up on your construction company’s estimates

    Spring 2013
    Newsletter: On-Site

    Price: $225.00, Subscriber Price: $157.50

    Word count: 666

    Abstract: Although estimating may be one of a construction company’s “bread and butter” skills, accuracy can slip over time if the company doesn’t occasionally check up on this mission-critical process. This article discusses how to perform a methodical review of estimates derived from fixed-price and approximate methods. It also notes the benefits of up-to-date estimating software and qualified people.

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  • Employees vs. independent contractors — Classify your workers per IRS guidelines

    Fall 2012
    Newsletter: Profitable Solutions for Nonprofits

    Price: $225.00, Subscriber Price: $157.50

    Word count: 666

    Abstract: The IRS has publicly stated it plans to crack down on organizations that improperly classify workers as independent contractors instead of employees. This article details the steps one must take to be sure that employee classifications stand up to IRS scrutiny. It explains the difference between an employee and an independent contractor, how to determine the status of current workers, and what to do if violations have been committed.

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  • Under new management (style) – Transform a micromanager into a productive manager

    August / September 2011
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 666

    Abstract: Taking on extra tasks, being involved in all aspects of the department’s work and providing detailed instructions are qualities of a good manager — but also of a micromanager who can slow productivity and lower employee morale. So how does one distinguish between these two vastly different types of staff members? This article examines that question and shows how to reverse negative behavior.

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  • When should you forgo a special event?

    June / July 2011
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 666

    Abstract: Many nonprofits rely on special events to raise large amounts of money in one fell swoop and increase public awareness of their organization at the same time. But how can an organization know if an event will be worthwhile? This article outlines four steps a nonprofit can take to make a sound decision.

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  • Is it time to sell? Knowing when to get rid of a security requires strategy

    November / December 2011
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 666

    Abstract: If an investment is doing well, the tendency is to want to stick with it to see if it does even better. If it’s doing poorly, the inclination is to hang on until it’s back to breakeven. But both of these scenarios can turn out badly. So when is the right time to sell? This article offers some reasons to sell, such as when a company is in decline or it’s necessary to balance one’s portfolio. A sidebar discusses selling in tax-deferred vs. taxable accounts.

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