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Showing 1–16 of 18 results

  • Final pass-through deduction regs offer welcome guidance

    Spring 2019
    Newsletter: Construction Industry Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 667

    Abstract: In January, the IRS issued final regulations under Internal Revenue Code Section 199A. Owners of construction companies organized as pass-through entities should take a close look at the regs with their CPAs. This article recaps the pass-through deduction and offers up some highlights of the regs that are of interest to contractors.

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  • The “going concern” question: What it means for your organization

    October / November 2018
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 667

    Abstract: GAAP requires nonprofit management to evaluate whether there’s “substantial doubt” about a nonprofit’s ability to continue as a going concern — meaning it won’t soon liquidate its assets and cease operations. And accounting standards require a going-concern evaluation for annual financial reporting periods, as well as for interim periods within these annual periods. This article addresses management responsibilities, disclosure requirements, and plans to lessen “substantial doubt.”

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  • Whipping up more profitable jobs with WIP reports

    Spring 2018
    Newsletter: On-Site

    Price: $225.00, Subscriber Price: $157.50

    Word count: 667

    Abstract: Depending on the size and nature of a construction company, job status reporting may be handled in a variety of ways. Usually, however, creating formalized work in progress (WIP) reports is the best way to go. This article discusses what’s in a WIP report and why these tools are so important to maintaining each job’s profitability.

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  • Have faith … but take precautions – Financial best practices for religious congregations

    Spring 2018
    Newsletter: Nonprofit Observer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 667

    Abstract: Without the oversight of tax authorities or outside auditors, leaders of churches, synagogues, mosques and other religious congregations may not be aware of all requirements to which they’re subject. This article covers such topics as employee classification, clergy wages, unrelated business income tax, lobbying and internal controls. A sidebar discusses the components of a comprehensive risk-reduction program.

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  • Preparing a parent for a nursing home

    April / May 2018
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 667

    Abstract: If an elderly parent or other relative who lives alone is experiencing difficulty with daily living activities, it may be time to make the difficult decision to move him or her to a nursing home. This article examines the benefits of advance planning when a family must come together to discuss a potential move. A sidebar details the costs of a nursing home.

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  • When an LLC doesn’t protect personal assets

    January / February 2018
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 667

    Abstract: Limited liability companies (LLCs) are a common way for real estate owners and developers to hold title to property. Their popularity is due, in part, to the fact that LLCs limit members’ personal liability. However, this doesn’t mean personal liability never exists for the LLC’s debts and liabilities. This article highlights some of the exceptions that may jeopardize an owner’s or developer’s personal finances.

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  • Which tax strategies should you consider this year?

    September / October 2017
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 667

    Abstract: Contractors have some important decisions to make as the second half of 2017 begins. Particularly important is what tax strategies they should consider to ensure their upcoming income tax payment obligations don’t adversely affect cash flow. This article explores various year-end tax planning measures, including projecting income and expenses as well as reconsidering accounting methods and business structure choice.

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  • Looking for skilled workers in all the right places

    Winter 2017
    Newsletter: Construction Industry Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 667

    Abstract: The construction industry has long faced a shortage of skilled labor. One might hope a new year would bring good news, but statistics and general sentiment indicate that there will be no breakthrough anytime soon. This article offers some ideas for finding skilled construction workers and working toward a solution to the shortage.

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  • Running on empty – Private equity can help fuel community hospital growth

    Summer 2016
    Newsletter: Healthcare Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 667

    Abstract: Caught between rising costs and the need for investment capital on the one hand, and declining reimbursements on the other, many community hospitals struggle to meet their financial goals. Private equity is one option for procuring a needed infusion of cash to help fuel ongoing operations. This article explains how private equity arrangements typically work and answers some common questions about the concept.

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  • Upgrade your internal controls – Reviewing the COSO framework can help

    February / March 2016
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 667

    Abstract: A sensible starting point for upgrading a nonprofit’s internal controls is a look at Internal Control — Integrated Framework, a document issued in 2013 by the Committee of Sponsoring Organizations of the Treadway Commission. This article describes how the framework can help organizations establish, strengthen and assess the controls set up to safeguard their operations from fraud.

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  • Don’t build a border barring older employees from promotion

    March / April 2016
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 667

    Abstract: Recently, the Ninth Circuit considered whether a trial court had erred in ruling against an employee who claimed that age discrimination prevented his promotion. As this article explains, the court concluded that it’s not enough for employers to make nondiscriminatory promotion decisions. They also must prevent managers from making comments that create a perception that discrimination is in play.

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  • When to begin collecting Social Security depends on personal circumstances

    November / December 2015
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 667

    Abstract: Determining when to begin collecting Social Security benefits depends on many individual factors — including the amount of a person’s nest egg, how much he or she will need to continue his or her desired lifestyle during retirement, and a person’s overall estate planning goals. This article examines several factors to consider when determining the optimal time to begin receiving Social Security.

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  • Are you losing control of your indirect costs?

    November / December 2015
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 667

    Abstract: Indirect costs are generally defined as expenses arising from activities associated with more than one project. Because these expenditures tend to be rather indistinct for construction companies, contractors need to keep a close eye on whether they’re losing control of them. This article offers tips on identifying and monitoring indirect costs, as well as anticipating the applicable tax liability.

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  • Sorting the alphabet soup of valuation credentials

    September / October 2013
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 667

    Abstract: Not every financial professional is qualified to value a business — especially if a third party will rely upon the appraisal. Earning a valuation credential requires specific coursework, testing, peer review and other prerequisites. This article helps business owners and attorneys sort through the various valuation credentials by summarizing the requirements of the most common business valuation designations.

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  • Brink of bankruptcy – Your client needs a financial expert now more than ever

    March / April 2013
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 667

    Abstract: Business bankruptcies are finally on the decline after several consecutive years of high and rising rates, but that doesn’t mean much to the thousands of companies still in financial peril. This article explains how financial professionals can help assess the severity of a financial crisis, determine whether liquidation or reorganization makes sense, and provide guidance on everything from selling assets to shareholder disputes.

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  • The other part of the due diligence story

    June / July 2010
    Newsletter: Merger & Acquisition Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 667

    Abstract: In the due diligence process, financial and legal documents are central to understanding any company’s story. But buyers also must investigate their target’s operations to uncover potential deal-breaking issues. Operational due diligence generally can be divided among three key areas — marketing and sales, production, and administration — and this article lists some of the more important documents to request from the seller.

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