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Showing 1–16 of 17 results

  • Expense management – Boost profits by cutting expenses

    May / June 2020
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 679

    Abstract: Many dealerships focus on selling more to boost profitability. But sales volume alone doesn’t necessarily raise profits. In fact, pushing more sales through a bloated expense structure can result in lower net profits for a dealership. That’s why it’s important to look at the other side of the ledger — expenses — as you strive to increase your dealership’s profits. This article examines four broad expense categories and offers cost-cutting strategies.

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  • The design-build model: It’s still a thing

    May / June 2019
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 679

    Abstract: Under the design-build model, one entity performs the architecture, engineering and construction components of a project all under a single contract. The concept is nothing new, but recent research results show it’s still a force in the construction industry. This article delves into the data and explores the benefits and risks of design-build.

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  • Breaking news – Selling access to clips of copyrighted programming isn’t fair use

    August / September 2018
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 679

    Abstract: In an era that features hundreds of television channels and interactive, interconnected media, video clips have become a hot item. Not surprisingly, though, the sale of such clips by third parties raises copyright infringement concerns, as demonstrated by a recent case heard by the Second Circuit Court of Appeals and summarized in this article. Fox News Network, LLC v. TVEyes, Inc., No. 15-3885, Feb. 27, 2018, 2d Cir.

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  • Accounting matters – Keep the heart of your nonprofit beating

    Winter 2018
    Newsletter: Nonprofit Observer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 679

    Abstract: Programming or fundraising departments may be more obviously linked to a nonprofit’s mission. But accounting ensures that the whole organization runs well and remains healthy. This article suggests ways to make the accounting function more efficient. These include setting submission cutoffs, creating distribution cover sheets and maximizing software use.

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  • Tax cut law a mixed bag for retirement plan sponsors

    February / March 2018
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 679

    Abstract: Despite early indications that Congress was prepared to do much more, the Tax Cuts and Jobs Act (TCJA) that was passed in December largely left retirement plans unscathed, save for changes pertaining to plan loans and IRA conversions. This article reviews areas that are affected, as well as what could be ahead.

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  • Is bigger better? Helping borrowers evaluate the pros and cons of a roll-up

    October / November 2017
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 679

    Abstract: Management is constantly maneuvering and shifting to stabilize their business and find the best position in the market. One maneuver potentially available to a company is to purchase, or merge with, one or more similar businesses in the same industry — thus decreasing operating inefficiencies and increasing economies of scale. These roll-ups can be beneficial to everyone involved — including lenders. But they’re not without drawbacks. This article looks at the benefits and drawbacks of roll-ups, showing how lenders can help companies determine whether they’ll gain advantages from a roll-up, or take on further problems.

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  • Ignore employee complaints at your own peril

    January / February 2016
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 679

    Abstract: When one employee constantly complains, an employer may be tempted to take a “boy who cried wolf” approach and ignore those protestations. But doing so can lead the complainer to a lawsuit and the employer to court. This article describes a case in which a frustrated employee eventually filed a claim of retaliatory hostile work environment, after multiple complaints went uninvestigated.

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  • The power of one – Identifying potential pitfalls can help enhance value in a roll-up

    Year End 2015
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 679

    Abstract: Operating inefficiencies are one of the biggest struggles small and midsize borrowers face — and those that lose the battle may go out of business. A roll-up, where several smaller companies in the same or similar industries join forces to form a larger company, can reinforce a struggling borrower’s defenses. This article discusses the advantages of roll-ups, which go beyond economies of scale and synergies. From an underwriting perspective, a larger company is an easier sell than a smaller one, providing greater access to capital and more favorable loan terms. However, inattention to consolidation issues can lead to disaster, so companies should approach this strategy with caution.

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  • Wrongful death litigation – Calculating economic damages can be tricky

    Fall 2015
    Newsletter: Expert / Valuation & Litigation Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 679

    Abstract: In wrongful death cases, economic damages generally are equal to the current value of the expected future earnings of a decedent but for the defendant’s wrongful act. But as this article argues, estimating such damages is easier said than done. Valuators must extrapolate earnings over the decedent’s worklife expectancy, account for the value of employee benefits and consider special circumstances.

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  • Finding solid ground when it comes to sales and use taxes

    Summer 2015
    Newsletter: On-Site

    Price: $225.00, Subscriber Price: $157.50

    Word count: 679

    Abstract: Contractors often peer across state lines and envision vast, profitable fields of green. But, without proper preparation, a construction company can find itself on shaky ground because of sales and use taxes. This article advises contractors to do their research and remain flexible in their efforts to cope with this taxation dilemma.

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  • Understanding the NIIT – The 3.8% tax can take a bite out of some home sale profits

    Summer 2015
    Newsletter: Management & Tax Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 679

    Abstract: Homeowners putting up a “For sale” sign on their lawn this year should make sure they understand the 3.8% net investment income tax (NIIT) that applies to profits on some home sales. This article explains whom the tax affects, triggering events and strategies to reduce or eliminate the tax.

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  • Reverse due diligence enhances M&A value

    October / November 2014
    Newsletter: Public Company Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 679

    Abstract: A business that’s preparing itself for sale can increase the likelihood of a successful transaction by investing in reverse due diligence — also known as “sell-side” due diligence. It involves taking a hard look at the company through a prospective buyer’s eyes. This article describes some of the many benefits to be gained, including maximizing value, correcting problems and determining the most efficient tax structure. While it’s possible to conduct reverse due diligence with one’s own resources, using a CPA or other professional lends credibility to the process and helps build trust with prospective buyers.

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  • Are you donating … the right way?

    Year End 2013
    Newsletter: Trendlines

    Price: $225.00, Subscriber Price: $157.50

    Word count: 679

    Abstract: Making a charitable donation should feel good in and of itself. But doing so can feel even better when the effect on one’s tax bill is positive. This article offers a few fundamental ways to donate the right way. It notes the importance of determining whether the donee qualifies as a charitable organization according to IRS requirements, and goes on to discuss the form of one’s donation, how much is deductible, and keeping good records.

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  • Should a CRT be part of your estate plan?

    April / May 2013
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 679

    Abstract: A charitable remainder trust (CRT) allows a person to support a favorite charity while potentially boosting their cash flow, shrinking the size of their taxable estate, reducing or deferring income taxes, and enjoying investment planning advantages. This article looks at how a CRT works and explains the difference between a charitable remainder annuity trust and a charitable remainder unitrust.

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  • No overtime for detailers, says the Supreme Court

    November / December 2012
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 679

    Abstract: Do the job duties of pharmaceutical sales representatives, or "detailers," qualify for overtime pay under the Fair Labor Standards Act (FLSA)? That was the question set before the U.S. Supreme Court in one recent case. The U.S. Department of Labor (DOL) submitted an amicus brief in favor of the plaintiffs’ position, but this article examines the reasons why the Court was unpersuaded. Citation: Christopher v. SmithKline Beecham Corp., No. 11-204, June 18, 2012 (Supreme Court)

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  • Does your borrower need new management?

    August / September 2011
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 679

    Abstract: Lenders who recognize when it’s time for a borrower to have a management change can help streamline the transition and prevent financial turmoil. This article discusses specific factors a lender should consider in helping a borrower decide whether it’s best to bring in a family member, hire more experienced outsiders, or sell to a larger organization.

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