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Showing 17–31 of 31 results
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Why good governance depends on an effective audit committee
Winter 2016
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 676
Abstract: Nonprofit boards aren’t required to have audit committees. But as this article argues, an audit committee helps ensure financial integrity, limit risk and protect an organization’s reputation. The article lists audit committee responsibilities and describes committee members’ qualifications.
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Dealership report cards – Is your store making the grade?
July / August 2015
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 676
Abstract: Dealership owners or managers can benefit from a regularly distributed “report card” — that is, a record of their business’s performance in key areas. This article reveals how certain metrics can help assess a dealership’s health, including return on assets (ROA) and the customer service index (CSI). Also important is monitoring employee productivity through measurable means.
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Estimating taxes for law firm partners
Winter 2015
Newsletter: Law Firm Management
Price: $225.00, Subscriber Price: $157.50
Word count: 676
Abstract: Law firm partners need to estimate their tax liabilities as accurately as possible — particulary since, as members of a “pass-through” entity, they’ll personally owe tax on their pro rata share of the firm’s taxable income. If they underpay, they’ll be subject to penalties. If they overpay, they’re essentially making an interest-free loan to the IRS. This article explains how to achieve the right balance when calculating and paying taxes.
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Weighing the benefits of LIFO
Winter 2015
Newsletter: Auto Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 676
Abstract: Many dealerships use an inventory accounting method known as “last in, first out” (LIFO) to defer their income tax liabilities. But LIFO requires some additional recordkeeping and may make a dealership appear less profitable to outsiders. This article compares the tax benefits of LIFO with the downsides, including its effect on financial statement reporting.
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Look before determining executive compensation
Fall 2014
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 676
Abstract: When a nonprofit sets the salary for an executive director or other individual key to the organization, the board of directors wants to make sure it’s paying what’s necessary to attract or retain the most qualified, capable individual for the position. But that’s not the only consideration that should be on the radar screen. IRS regulations prohibit 501(c)(3) and 501(c)(4) organizations from engaging in an “excess benefit transaction” with a “disqualified person.” This article explains those terms and the steps that charitable organizations should take to be sure that compensation is “reasonable” by IRS standards.
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Additional 0.9% Medicare tax
January 2014
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 676
Abstract: Individuals must pay an additional 0.9% Medicare tax on earned income above certain thresholds. This article explains those thresholds and how the tax applies at different income levels depending on the employee’s marital and filing status. It also discusses the effect on self-employed individuals. A sidebar illustrates how the tax works by looking at the case of “Josh and Anna,” whose individual incomes fall below the tax’s threshold, but whose combined income exceeds it.
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Making the most of your volunteer workforce
Fall 2013
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 676
Abstract: It’s easy for nonprofits to take their volunteers for granted and neglect to solicit their opinions or reward their talent and experience. Such neglect can cause organizations to miss out on valuable perspectives and lead to demoralized volunteers. This article looks at ways to get the most from volunteers and keep them committed by developing a formal orientation process and a “career path” that gives them a stake in the nonprofit’s success.
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Patient Protection and Affordable Care Act – Health care coverage doesn’t have to be taxing
June / July 2013
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 676
Abstract: The Patient Protection and Affordable Care Act of 2010 contains some potentially costly tax provisions affecting businesses. This article focuses on the shared responsibility, or “play or pay,” provision of the health care act; it describes what constitutes “affordable” and “minimum value” insurance and the penalties that midsize or large companies must pay if they don’t provide it. A sidebar discusses guidance regarding the shared responsibility provisions.
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Don’t fear the future – Cloud computing offers significant benefits
Spring 2013
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 676
Abstract: Few industries are as mobile as construction. With operations scattered among multiple job sites and satellite offices, contractors stand to gain significant benefits from what many have heralded as the future of data storage and access: cloud-based technology. This article discusses its benefits from the standpoint of cost and efficiency, while allaying security concerns that some contractors may still have.
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How capital structure affects business valuation
September / October 2012
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 676
Abstract: A company’s capital structure — essentially, its blend of equity and debt financing — is a significant factor in valuing the business. But a question that often arises is whether the valuator should use the company’s actual capital structure or its anticipated future capital structure — or a prospective buyer’s capital structure or the company’s optimal capital structure. Which method is best depends on several factors. This article shows how valuators determine the right capital structure for valuation purposes.
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Creating a meaningful daily operating report
July / August 2012
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 676
Abstract: Many dealership owners say their stores’ daily operating control reports (or “DOCs”) aren’t dependable enough to use for business evaluation and planning — mainly because data in the reports isn’t as current as it should be. But it’s possible to greatly improve the functionality of DOCs by setting up process controls throughout a dealership. This article shows how.
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It’s more important than ever to start thinking about taxes early
February / March 2009
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 676
Abstract: If you’re like most people, you don’t worry about tax planning in February or March. You wait until later in the year. But, to maximize your tax savings, you should begin planning earlier — especially this year. That’s because Congress enacted two significant pieces of legislation in the second half of 2008, both of which contain a variety of tax benefits and incentives. This article takes a look at some provisions worth a trip to your CPA.
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Practical Perspectives: Key financial issue for you and your family – Quelling marital discord with a postnuptial agreement
August / September 2008
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 676
Abstract: In this issue’s “Practical Perspectives,” we meet Denis and Marjene. They’d been married for almost 20 years when Denis decided to leave his steady job as a civil engineer to pursue a startup centered on a product he’d invented. He wound up accruing substantial debt and even dipping into the couple’s retirement savings. As a result, the couple’s discussions about money got so heated that they began to fear for their marriage. To get a better idea of just where their finances lay, Denis and Marjene paid a visit to their financial advisor, who suggested, cautiously, that the couple consider a postnuptial agreement.
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Which income projections, when?
March / April 2008
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 676
Abstract: Future earnings often serve as the basis of value. But a company’s earnings capacity is in the eye of the beholder. This article explains that valuators can look at several factors when deciding the basis for estimating future earnings, including historic data, management projections and appraiser analyses. It discusses a recent divorce case, Aukeman v. Aukeman, to illustrate this process.
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How can information technology improve your practice?
Winter 2008
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 676
Abstract: Information technology (IT) solutions are rapidly transforming medical practices and the delivery of health care. This article explores the many ways that IT can help practices gain a competitive edge by streamlining their operations. It also offers practical suggestions for developing a strategic IT plan to assure the solutions support the practice’s long-term goals.