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Showing all 12 results

  • Time for a 1031 exchange primer

    May / June 2017
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 688

    Abstract: Just about anyone in the real estate business for even a short amount of time has heard of Section 1031 exchanges. These transactions allow you to sell property and then buy a different property — known as a “like-kind” replacement — as part of what the IRS calls a nonrecognition transaction. This article takes a deeper look at what real estate professionals need to know.

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  • Falling markets, though inevitable, provide opportunities

    November / December 2016
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 688

    Abstract: Investors don’t necessarily have to suffer when markets are volatile. As this article explains, investors with long-term objectives and broadly diversified portfolios can probably ignore short-term market fluctuations. In fact, volatility can provide opportunities to invest in stocks that previously were too expensive. Taking advantage of such buying opportunities may position investors for better performance.

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  • Program review – Setting the value of real estate collateral

    Winter 2016
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 688

    Abstract: Influenced by the real estate crises of the last decade, bank examiners today want to know that banks are following all rules and guidelines for their valuation programs for real estate collateral. This article discusses interagency guidelines and the importance of program independence, selection criteria for valuators and appraisal standards.

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  • Restricted stock and RSUs – Choosing a compensation tool

    Fall 2014
    Newsletter: Management & Tax Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 688

    Abstract: Restricted stock and restricted stock units (RSUs) have gained popularity in recent years as a compensation tool. With restricted stock, the company awards executives nontransferable shares up front, and those shares are forfeitable until they have vested. The company typically bases vesting on continued employment, achievement of performance goals, or both. With RSUs, however, the company awards the stock, or sometimes its cash value, after the executive meets vesting conditions. Restricted stock and RSUs generally retain value despite market volatility and cause less ownership dilution. But this article explains why restricted stock can be risky for employees, while RSUs offer several benefits for the employer.

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  • Better understanding the GST tax and exemption

    August / September 2013
    Newsletter: Trendlines

    Price: $225.00, Subscriber Price: $157.50

    Word count: 688

    Abstract: The American Taxpayer Relief Act of 2012 (ATRA) permanently set the top gift, estate and generation-skipping transfer (GST) tax rates at 40%. And it kept the gift, estate and GST tax exemptions at an inflation-adjusted $5 million, which means a $5.25 million amount for 2013. But, while estate and gift tax planning tend to get the lion’s share of attention, GST tax planning can be essential for many affluent families. This article explains what factors trigger the GST tax and how to maximize the benefit of the GST tax exemption.

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  • Making the mark — Grade borrowers with benchmarking data

    February / March 2013
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 688

    Abstract: Benchmarking is an insightful analytical tool. It involves comparisons between a company’s performance and industry norms or best practices. But not all borrowers engage in the benchmarking process, because they’re too bogged down with daily operations or unfamiliar with resources. Lenders can add value and protect themselves from financial distress by introducing borrowers to the process. This article offers a hypothetical example of how a lender can aid a borrower, and lists a variety of resources that offer benchmarking data.

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  • Estate planning 101 — Choosing a trustee for your living trust

    August / September 2012
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 688

    Abstract: Transferring assets to a living trust can help ensure an estate will avoid the time-consuming, potentially expensive and public process of probate. One can serve as the trust’s trustee during life, but must choose a trustee to oversee and administer the trust after death. This article describes the duties of a trustee and the two types of trustee to choose from. It also notes the importance of providing guidance from the start.

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  • Is in-house lab testing right for your practice?

    Summer 2012
    Newsletter: Vital Signs

    Price: $225.00, Subscriber Price: $157.50

    Word count: 688

    Abstract: Both practices and patients can benefit when lab tests are performed in-house and results are available during the office visit. Patients can avoid trips to a commercial lab and thus be diagnosed and treated more promptly. Moreover, their lab costs may be lower. And the practice can potentially enjoy a new revenue source. However, this article looks at a couple of key factors to assess the pros and cons of in-house testing.

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  • Managing outsourcing risks

    Summer 2012
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 688

    Abstract: Outsourcing operational functions to third parties offers small to midsize banks significant benefits and cost savings. With access to sophisticated technology and expertise — and the advantage of economies of scale — third-party providers typically can perform these functions far more cost-effectively than an individual bank could. But banks need to make sure that they have policies and procedures in place to manage the risks associated with third parties. This article discusses four essential elements of an effective risk management process, as outlined by the FDIC’s Financial Institution Letter 44-2008, “Guidance for Managing Third-Party Risk.”

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  • Attitude adjustment – Heading off purchase price disputes

    June / July 2011
    Newsletter: Merger & Acquisition Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 688

    Abstract: Because most M&A deals are negotiated before closing-date financials are available, buyers and sellers usually have to make postclosing purchase price adjustments. These can lead to disagreements between the parties. This article explains how an M&A advisor can draft purchase price adjustment provisions that reduce disputes by addressing different accounting methods and the interpretation of specific line items.

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  • Fair game – New accounting standard may affect your financial statement

    Year End 2008
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 688

    Abstract: If you thought the new accounting standard that requires organizations to measure assets at fair value doesn’t apply to your nonprofit, think again. It’s likely you’ll need to use it starting with your next financial statement.

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  • Self-directed brokerage accounts – Investment alternative for qualified plans offers pros and cons

    June / July 2008
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 688

    Abstract: Some qualified plan participants may inquire about having access to a self-directed brokerage account as an investment alternative. Although these accounts do provide participants with greater choices, they also pose some risks to plan sponsors, and opinions among sponsors vary regarding the wisdom of offering them. This article takes a closer look at the pros and cons of this option.

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