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Showing all 14 results
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C corporation acquisitions and the TCJA – What you need to know
July / August 2018
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 713
Abstract: Investing in real estate oftentimes means holding the property in diverse types of corporations or partnerships. Investors looking to purchase property held by a C corporation need to know the IRS rules governing this kind of corporation. This article summarizes how the Tax Cuts and Jobs Act affects how C corporations are taxed, and looks at transfer tax issues.
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Recent accounting developments affect public companies
April / May 2016
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 713
Abstract: Keeping up with changing accounting and auditing standards is critical to every public company’s well-being. Thus, this article discusses simplified business combination accounting, new guidance on recognizing and measuring financial instruments, and disclosure required of audit participants.
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Health Insurance Marketplaces – What you — and your patients — need to know
Winter 2014
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 713
Abstract: On Oct. 1, 2013, the Affordable Care Act’s (ACA’s) Health Insurance Marketplaces opened in states that have adopted them and on the federal government’s website healthcare.gov. Physicians may find themselves discussing with their patients how to use these new Marketplaces. This article gives an outline of the mandate and describes how the Marketplaces work. It also notes what the policies must cover and the premium subsidies available.
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To B or not to B — Could your company benefit from being a B corporation?
February / March 2013
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 713
Abstract: Current U.S. law compels most corporations to consider investors’ return ahead of other goals. But a relatively new type of corporate structure, known as the “benefit corporation” or “B corporation,” allows a company to put equal emphasis on certain nonfinancial goals. B corporations can align investors’ personal beliefs and the company’s goals in a concrete, accountable way. This article details how they work and the steps that interested companies must take to achieve B corporation status. A sidebar looks at a couple of other corporate structures.
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Owner salaries and how they affect lost profits
March / April 2012
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 713
Abstract: On paper, a company’s profits may bear little relationship to its actual financial performance, since C and S corporations often treat salaries differently. This can affect a company’s ability to recover lost profits damages, depending on state law. This article looks at the seemingly anomalous results that can occur if a company pays out most of its earnings as owner salaries. Citations: Anesthesiologists Associates of Ogden v. St. Benedict’s Hospital, 884 P.2d 1226, 1238, 1994 (Supreme Court of Utah). Bettius & Sanderson, P.C. v. National Union Fire Insurance Co., Nos. 87-3036, 87-3043, Feb. 17, 1988 (4th Cir.)
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Being “accountable” – Certain expense reimbursements not taxable in accountable plans
February / March 2010
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 713
Abstract: Certain expense reimbursements and allowances aren’t viewed by the IRS as taxable income to the employee if they’re made under an accountable plan. In turn, if these amounts aren’t taxable income to the employee, they’re not subject to the employer portion of FICA taxes either. But there are four requirements for this type of plan: The expenses must have a business connection; they must be reasonable; there must be reasonable accounting for the expenses; and all excess reimbursements must be repaid in a reasonable time.
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Performance anxiety? Earnouts can help
October / November 2009
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 713
Abstract: Given the current state of the U.S. economy, it’s not surprising that both business buyers and sellers are entering M&A transactions with increased trepidation. One way to get the deal done is by using an earnout, which sets a company’s purchase price according to how well it performs after it’s sold. It can be especially useful in bridging valuation gaps or overcoming negotiation stalemates in which the parties disagree about the company’s future profitability. But there are potential pitfalls, so participants need to ensure the agreement protects their interests and anticipates potential conflict.
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An additional gift for your heirs – Educate beneficiaries on the advantages of using a trust
September / October 2009
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 713
Abstract: After a person’s death, his or her heirs will receive their inheritance, which then becomes a part of their taxable estates. To avoid this potential additional estate tax liability, it might be advisable to leave amounts to a trust rather than directly to loved ones. This article describes some of the benefits of a trust and discusses what to look out for when setting one up.
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Riding the waves of working capital
November / December 2008
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 713
Abstract: Lenders who diligently track working capital trends and understand the pros and cons of liquidity make more informed lending decisions. And if you understand how factors such as standing inventory affect working capital, you’ll be less likely to jump to a faulty conclusion about a borrower’s financial standing.
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Taking stock of your compensation program
Fall 2008
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 713
Abstract: In the highly competitive banking industry, a quality executive team is critical to your success. To attract, retain and motivate management talent, you need a compensation program that’s tailored to both your bank’s goals and your employees’ needs.
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How to connect with younger workers
Summer 2008
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 713
Abstract: There’s a new generation of employees making their presence felt in the workforce. Known as “Generation Y” or the “Millennials,” this new wave of workers grew up in a different time with a different culture and thus differ in their work habits and goals from preceding generations. This article explores ways to keep these young workers onboard and productive, such as by offering a lot of structure and praise and learning to accept iPods at work.
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Catching employee corruption before it corrupts a company’s finances
Summer 2008
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 713
Abstract: In the 2012 Report to the Nations on Occupational Fraud and Abuse, the Association of Certified Fraud Examiners (ACFE) estimates that occupational fraud costs the typical organization 5% of its revenue every year. But, if owners know the signs of corruption, they can nip these schemes in the bud and minimize financial losses. This article provides tips on how to spot such schemes as bribery and extortion and talks about employee lifestyle changes that should raise a red flag. (Updated 8/21/12)
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Boosting employee retention – What you can do to prevent a revolving door
May / June 2008
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 713
Abstract: Employee turnover costs money in sales volume and service appointments. Add to that recruitment costs, training costs, and costs while the new employee gets up to speed. But you can prevent the bleeding. If you pay attention, you can start boosting your employee retention rate before a new hire walks in the door. And it doesn’t cost a lot of money. (Updated 5/30/12)
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Turn up the volume – Bigger is better for third-party loan origination
May / June 2008
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 713
Abstract: The state of third-party loan origination in today’s auto retailing environment is fairly clear: Big dealers or dealer groups that place large dollar amounts of financing with a single bank tend to receive higher bank rewards. But regardless of your size, you need to become familiar with the current lending system — and some serious competition — before you take the plunge.