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Showing 1–16 of 18 results

  • FAQs about valuing human capital

    November / December 2023
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 682

    Abstract: The term “human capital” refers to a trained and assembled group of workers who know how to operate equipment, follow the company’s policies and procedures, innovate to build new products and services, and work together as a team to achieve the company’s strategic goals. Human capital is often an unreported — but valuable — asset that can be difficult to appraise. This article discusses the types of human capital assets, how to value them and when a valuation might be needed.

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  • COVID-19 relief legislation offers significant benefits for manufacturers

    Spring 2021
    Newsletter: Manufacturer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 682

    Abstract: The Consolidated Appropriations Act (CAA), signed into law in December 2020, is known for authorizing a second round of direct stimulus payments to individuals and extending enhanced unemployment benefits. But the law also provides tax relief and new financing opportunities for businesses affected by the COVID-19 pandemic. This article highlights key provisions relevant to manufacturers.

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  • A good business plan can help your practice thrive

    Winter 2021
    Newsletter: Rx for Practice Management / Practice Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 682

    Abstract: For physicians who are obtaining loans to expand their practice — or simply to set up operations — generating a business plan makes sense. And with the current economic uncertainty brought about by COVID-19, it’s even more important. This article points out that a good business plan will enable physicians to operate a successful medical practice based on proven methods, allowing them to respond to their patients’ changing needs and continue to provide excellent health care regardless of the circumstances.

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  • Keeping an eye on taxes: the CARES Act and construction

    Spring 2020
    Newsletter: Construction Industry Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 682

    Abstract: The federal government’s response to the novel coronavirus (COVID-19) has included many tax law changes. This article looks at three issues that construction company owners should keep an eye on in light of the Coronavirus Aid, Relief, and Economic Security Act (CARES Act): payroll, net operating losses and the end of the “retail glitch.”

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  • New limit on interest expense deductions – Will it affect your business?

    Year End 2018
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 682

    Abstract: The Tax Cuts and Jobs Act introduced a variety of tax benefits for businesses. At the same time, the act placed limits on several tax breaks, including the amount of interest expense a business may deduct. This article takes a closer look at the business interest limit and possible exemptions for small businesses, and notes that some real property businesses may elect not to apply the business interest limit, but must pay some penalties for that election. The article suggests that business owners should be aware that the IRS is expected to issue future guidance on these matters in the coming months.

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  • Do you have your own wealth management plan?

    June / July 2016
    Newsletter: Trendlines

    Price: $225.00, Subscriber Price: $157.50

    Word count: 682

    Abstract: Everyone should have a wealth management plan. But taking a boilerplate approach could prevent a person from achieving his or her specific goals. This article raises some key points to consider when devising a truly customized plan.

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  • Collaborative activities – Are you reporting them correctly?

    Spring 2016
    Newsletter: Profitable Solutions for Nonprofits

    Price: $225.00, Subscriber Price: $157.50

    Word count: 682

    Abstract: More and more nonprofits are joining forces to better serve their client populations and cut costs. But such relationships can come with complicated financial reporting obligations. As this article explains, the organization’s reporting requirements will depend on the type of relationship the nonprofit enters, such as a collaborative arrangement, a merger, a new legal entity, or cessation of control without creation of a new legal entity.

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  • Charitable deductions – Substantiate them or lose them

    Year End 2014
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 682

    Abstract: Qualifying for a charitable deduction is, in some respects, a matter of form over substance. The IRS could disallow a deduction, even if it’s otherwise legitimate, if the donor fails to follow the substantiation requirements to the letter. This article offers a quick summary of the rules for both cash and noncash gifts, and describes a real-world example of what can happen when proper substantiation is lacking.

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  • Play it again, Sam – Some borrowers report their financial results more than once

    August / September 2014
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 682

    Abstract: Lenders become understandably uneasy when borrowers reissue their financial statements. For most borrowers, financial restatements result from an honest mistake or misinterpretation of accounting standards, rather than from incompetency or fraud. But that’s not always true. This article looks at a number of reasons, both innocent and not-so-innocent, that might call for a restatement. The lender must evaluate restatements carefully to unearth the underlying cause and thereby determine whether or not it’s best to continue with the borrower.

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  • Revise your estate plan to cover health care directions

    January / February 2014
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 682

    Abstract: What is a person to do if he or she is terminally ill or permanently unconscious, and can’t communicate? Who will make medical decisions on his or her behalf? This is why it’s important to put one’s wishes in writing before a situation like this arises. Generally, that means executing two documents: 1) a living will and 2) a health care power of attorney. This article explains the differences between the two documents and describes what they can accomplish, while a sidebar reminds that the documents should be easily accessible.

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  • Paralegals may hold the key to profitability

    Fall 2013
    Newsletter: Law Firm Management

    Price: $225.00, Subscriber Price: $157.50

    Word count: 682

    Abstract: Although the roles and responsibilities of paralegals (or legal assistants) can differ widely by firm, these employees ideally spend minimal time performing clerical or other administrative work. By the same token, firms must be careful not to give their paralegals work that should be handled by lawyers. This article explains how to get this balance right.

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  • Ready, set, lend – Which startups are worth the risk?

    June / July 2013
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 682

    Abstract: Startups are more likely to fail than not, but there are a few bright spots that present lucrative lending opportunities for the diligent, adventurous lender. This article discusses how to evaluate a startup, including its management quality, and looks at the factors that can improve a startup’s odds. A sidebar shows how employee stock options can be one such factor.

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  • Family matters – Dealing with incapacity guardianship/conservatorship issues and your elderly parents

    June / July 2010
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 682

    Abstract: If a parent’s mental condition is declining, it may be necessary to make an emotionally difficult decision to have him or her declared incompetent. A judge will then appoint a guardian/conservator to oversee his or her affairs. This article looks at the legal definition of “capacity,” and the role of a legal guardian/conservator. But there are also several areas short of legal guardianship/conservatorship in which one may assist elderly parents.

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  • Reduction in force or age-based discrimination?

    January / February 2010
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 682

    Abstract: When a reduction in force (RIF) affects an employee in a protected class, it’s not unusual for a discrimination claim to arise. When an employee in his mid-50s was among several workers laid off following a merger, he sued on the grounds of age discrimination. The employee tried to show discrimination both directly and indirectly, but the employer prevailed — largely because it had thoroughly analyzed the merits and deficiencies of those who were under consideration for the reduction and was able to support its process through objective evidence.

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  • Do you have enough life insurance?

    September / October 2009
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 682

    Abstract: Life insurance can help a family maintain its standard of living even if the breadwinner is no longer around to provide for it. A policy can help prevent a family from having to sell its house or make other dramatic adjustments in their standard of living to make ends meet. But different people have different insurance needs. This article explains what to consider when planning for the future, while a sidebar describes the differences between term and permanent insurance.

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  • Automate purchase orders to control costs, save time

    Spring 2009
    Newsletter: Construction Industry Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 682

    Abstract: As hard as you try to track every expense on every project you’re managing, it’s easy to lose control of costs if you’re using an antiquated purchasing system. Moreover, if your current system is allowing billing and inventory discrepancies to fall through the cracks, you’re likely experiencing a negative effect on your cash flow and your ability to take on more work. This article explains why, now more than ever, contractors are choosing to automate the purchasing process to increase tracking efficiency — and increase profits.

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