748

Showing all 10 results

  • Staying solvent (and maybe even profitable) in tough times

    Summer 2020
    Newsletter: Rx for Practice Management / Practice Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 748

    Abstract: When the economy undergoes a sudden and unforeseen downturn, it can be hard for any business, including a physician practice, to stay afloat. Coping with economic change can become even more difficult because of the constantly shifting Medicare, Medicaid and health insurance landscape. This article suggests some ways to stay solvent, and maybe even profitable, during these tough times.

    Read More

  • IRS clarifies meaning of plan “contribution” for tax deduction purposes

    February / March 2020
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 748

    Abstract: When is an employer contribution to a retirement plan truly a contribution eligible for a tax deduction under ERISA Section 404(a)? Although this might seem like a rhetorical question, it was deemed worthy enough to warrant a ruling by the U.S. Supreme Court. The IRS also addressed the matter in a chief counsel memorandum (CCM). This article discusses how the issue can arise when a plan sponsor does something more complicated than simply transfer corporate funds from its own bank account to that of the retirement plan trust in a straightforward manner. A short sidebar covers several examples from the CCM. Don E. Williams Co. v. Commissioner, 429 U.S. 569 (1977); IRS CCM 201935011

    Read More

  • Matters of interest – When are interest payments deductible?

    March / April 2019
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 748

    Abstract: The Tax Cuts and Jobs Act has made a significant impact — both directly and indirectly — on the deductibility of interest expense. This article explores four categories of nonbusiness interest: qualified residence interest, investment interest, qualified student loan interest and personal interest.

    Read More

  • Nonprofits get a bag of new rules from tax overhaul

    Spring 2018
    Newsletter: Profitable Solutions for Nonprofits

    Price: $225.00, Subscriber Price: $157.50

    Word count: 748

    Abstract: When President Trump signed the massive federal income tax overhaul into law on December 22, 2017, much was made of nonprofits’ understandable concern that the higher standard deduction would reduce incentives for charitable giving. The concern is, of course, extremely important, but the new law also includes several other provisions that could affect nonprofits. This article discusses provisions that affect — or could affect — unrelated business taxable income, executive compensation, charitable donations and nonprofit financing.

    Read More

  • How fringe benefits can benefit your employees and your dealership

    Spring 2017
    Newsletter: Auto Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 748

    Abstract: One strategy for combating high turnover rates at auto dealerships is to offer a competitive package of employee benefits that go beyond health care coverage and a retirement plan. This article highlights some increasingly popular fringe benefits, including long-term care insurance, educational and dependent care assistance, and retirement planning services.

    Read More

  • Accuracy counts – Make corrections if your inventory counts are inaccurate

    Winter 2012
    Newsletter: Manufacturer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 748

    Abstract: Using sophisticated inventory management software is supposed to solve the problem of inaccurate counts, but that’s not always the case. Delays in order fulfillment and angry customers are inevitable when a warehouse is plagued by erroneous inventory counts. This article describes a variety of steps to improve inventory accuracy, including the implementation of cycle counting.

    Read More

  • Nonprofits without borders — Generating revenue from foreign sources

    Winter 2012
    Newsletter: Profitable Solutions for Nonprofits

    Price: $225.00, Subscriber Price: $157.50

    Word count: 748

    Abstract: As the U.S. economy continues its rocky course, more and more organizations are thinking creatively and reaching beyond traditional geographic borders to pump up donations, membership, product sales and conference attendance — the activities that often drive revenue. While these initiatives can certainly pay off, it’s important to consider factors such as tax implications, payment issues and the necessity of building relationships with foreign donors.

    Read More

  • Compensation conundrum – Offering fair pay packages to family-business employees isn’t easy

    October / November 2010
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 748

    Abstract: Creating employee compensation packages can be complex because they may include a mix of a base salary, bonuses, ownership options and benefits. It can be even more difficult for businesses that are family owned. This article looks at both subjective and objective ways to determine compensation packages for both loved ones and nonfamily employees.

    Read More

  • IP valuation using the relief from royalty method

    November / December 2009
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 748

    Abstract: In today’s business environment, the valuation of intellectual property (IP) is critical — both to comply with accounting rules and for purposes of financial reporting, tax compliance, litigation, or sale or licensing transactions. Several methods can be used to value IP. One of the most effective can be the relief from royalty (RFR) method. This income-based method estimates the portion of a company’s earnings attributable to an IP asset based on the royalty rate the company would have paid for the use of the asset if it didn’t own it.

    Read More

  • Spending policies – Make endowment funding your ally

    Summer 2009
    Newsletter: Profitable Solutions for Nonprofits

    Price: $225.00, Subscriber Price: $157.50

    Word count: 748

    Abstract: These days, demand for services is up — especially if your organization provides food, housing, job-search and other kinds of community support — while donations to many nonprofits are down. But don’t be disheartened: You may have an ally in your endowment funds. Income from these funds may be able to help you meet operating expenses, ease cash-flow problems and supplement next year’s annual budget. But you’ll need to be aware of each fund’s restrictions, determine a percentage of endowment income that can be spent on operations, and factor in inflation. The challenge is to develop a spending policy that’s dynamic enough to take these factors into account, and not cause you to pull funds out of the endowment fund beyond what is budgeted and needed for operations.

    Read More