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Showing all 12 results

  • Remember the CARES Act as the year goes on

    Summer 2020
    Newsletter: On-Site

    Price: $225.00, Subscriber Price: $157.50

    Word count: 693

    Abstract: The Coronavirus Aid, Relief, and Economic Security (CARES) Act may seem like old news. But its tax provisions remain in effect as the year goes on and, in some cases, beyond 2020 (unless subsequent legislation changes them). This article reviews three key issues for contractors: operating losses, qualified improvement property projects and the payroll tax credit.

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  • Collective impact initiatives rely on harmony

    Winter 2020
    Newsletter: Nonprofit Observer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 693

    Abstract: Collective impact, an approach that’s growing among nonprofits, is more than just collaboration. Its originators describe the phrase as the commitment of a group of important players from different sectors to a common agenda for solving a specific social problem. That includes the not-for-profits themselves, government, businesses and constituent communities. This article discusses five prerequisites for successful initiatives and how to evaluate outcomes.

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  • Addressing intellectual property requires careful estate planning

    Year End 2017
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 693

    Abstract: Intellectual property (IP), such as copyrights and patents, can hold enormous value. Whether IP rights are a significant source of wealth or only a small fraction of an estate, it’s critical that it be properly addressed in an estate plan. This article explains what IP is and how to account for it in an estate plan.

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  • Close-up on fair value – FASB simplifies the test for goodwill impairment

    May / June 2017
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 693

    Abstract: In January 2017, the FASB published guidance to simplify the test for goodwill impairment. This article explains what’s changing under the updated standard and why three FASB members dissented from the decision.

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  • Understanding financial misstatement – The least common type of fraud can also be the costliest

    May / June 2017
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 693

    Abstract: When a dishonest CFO or controller cooks the books, it can be devastating for the victim organization. This article provides surprising statistics on financial statement fraud from the latest ACFE Report to the Nations on Occupational Fraud and Abuse and explains the importance of creating awareness about and reducing the motive to commit this type of occupational fraud.

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  • A QCD might help you meet charitable giving and tax savings goals

    July / August 2016
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 693

    Abstract: In late 2015, Congress reinstated and made permanent a tax break that allows people age 70½ and older to transfer up to $100,000 per year tax-free from an IRA to a public charity and apply that amount to their required minimum distributions. This article discusses the advantages of making such qualified charitable distributions (QCDs) and when they might not be appropriate.

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  • Back to the future – Use cash flow projections to forecast future economic benefits

    July / August 2014
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 693

    Abstract: Experienced business owners know that profits mean nothing if there’s not enough cash left over to pay their salaries and dividends. Cash flow projections can help owners understand the value of the business, manage cash flow more efficiently and survive monthly cash crunches. This article explains how valuators estimate projected cash flow, pointing out that this valuation expertise makes them uniquely suited to help management increase efficiency and profitability.

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  • Take your pick – There’s more than one way to execute a Sec. 1031 exchange

    July / August 2014
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 693

    Abstract: Section 1031 exchanges have been around for quite some time. They offer participants a way to dispose of property and subsequently acquire one or more other “like-kind” replacement properties as part of a nonrecognition transaction. The simplest type of exchange is a simultaneous swap of one property for another. Deferred exchanges are more complex but allow for additional flexibility. This article explains how they work.

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  • Does “social bookmarking” infringe on copyright holders?

    February / March 2013
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 693

    Abstract: The Internet allows materials to be more easily and economically distributed to a mass audience, but it also allows the public a ready means of copying and sharing that content without payment. This article looks at a case in which a social bookmarking site was sued for copyright infringement because it allows people to provide one another access to online materials. At issue was whether the defendant was a contributory infringer. Citation: Flava Works, Inc. v. Gunter, No. 11-3190, Aug. 2, 2012 (7th Cir.)

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  • Family-owned dealerships – Make the pros outweigh the cons

    Winter 2013
    Newsletter: Auto Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 693

    Abstract: In a time of industry consolidation, is operating a family dealership all it’s cracked up to be? Such businesses offer certain advantages — but face distinct challenges that require ongoing attention. This article looks at some of the advantages that family dealerships enjoy, but also notes the challenges — and remedies — regarding compensation, organizational processes, resentful nonfamily employees, and succession planning.

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  • An audit survival guide – Timeliness and preparedness can make a difference

    August / September 2011
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 693

    Abstract: One word that can make taxpayers cringe is “audit.” Although the IRS audited just over 1% of returns in 2010, there are certain triggers that can boost the likelihood of a return being among those targeted. This article describes those factors, the different kinds of audits, how to respond to an audit notice, and how to prepare for an audit.

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  • Don’t wait to get paid – How to build a good collection process from the ground up

    May / June 2010
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 693

    Abstract: Building a good collection process begins with developing a realistic payment plan and then including it in the job contract. Contractors must employ prompt and frequent follow-up to avoid giving the impression their bills can be given lower priority. This is not just an issue for accounts receivable staff; collections should be a companywide concern. As a last resort, it may be necessary to resort to a collection agency. But this might mean burning a bridge one may need to cross in the future, so the pros and cons of this harsh measure must be weighed carefully.

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