755
Showing all 11 results
-
FASB simplifies merger accounting for nonprofits
Fall 2019
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 755
Abstract: The FASB recently issued guidance that should ease the financial reporting burden on nonprofits that enter “business combinations,” such as mergers and acquisitions. This article discusses some of the key provisions of ASU No. 2019-06. Opting for permissible accounting alternatives also is discussed.
-
Can “collective impact” help you accomplish more?
October / November 2018
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 755
Abstract: As nonprofits increasingly take on thorny problems that call for large-scale social change (for example, global warming, economic development or education), some are turning to a relatively new approach known as “collective impact.” Proponents say such cross-sector coordination is more likely to achieve change than isolated interventions by individual groups. This article explains the collective impact approach, including five prerequisites that together produce the alignment necessary for successful initiatives. A sidebar describes how nonprofit leaders need to look at collective impact initiatives holistically and consider all parts of the “puzzle.”
-
Professional services and the new pass-through deduction: Does your firm qualify?
Summer 2018
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 755
Abstract: The recently enacted Tax Cuts and Jobs Act (TCJA) added Section 199A to the tax code, providing a new 20% deduction for owners of “pass-through entities.” The new tax break is available from 2018 to 2025. This article is an introduction to the deduction and offers guidance on determining which firms qualify. A sidebar provides the definition for a “specified service business.”
-
4 ideas to counter shrinking donations under the new tax law
June / July 2018
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 755
Abstract: With several provisions in 2017’s TCJA expected to depress charitable giving, nonprofits should mobilize to minimize the negative impact on their bottom lines. This article explains the new disincentives for giving. And it offers four ideas for combating them, including having donors bunch donations and setting up donor-advised funds. A sidebar briefly discusses a giving alternative for donors over age 70½ — charitable IRA rollovers.
-
New mortgage rules have moved in
April / May 2014
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 755
Abstract: In January, the Consumer Financial Protection Bureau (CFPB) introduced new rules intended to keep consumers from having mortgages they can’t afford to repay. As this article explains, financially weak consumers can expect greater bank scrutiny, while, at the same time, banks are more limited in the terms they can set and the fees they can charge. A sidebar lists several considerations that should be involved in any decision regarding whether to pay cash for a home.
-
Fairness opinions: Don’t close a transaction without one
March / April 2014
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 755
Abstract: In a fairness opinion, a qualified professional confirms that the terms of a proposed transaction are “fair” from a financial perspective. These opinions can facilitate transactions, reduce the odds of disputes among the parties and provide legal protection in the event of litigation. This article discusses who should offer fairness opinions and the variety of transactions in which they can benefit both buyers and sellers. A sidebar describes the analyses used in an opinion that are similar to three common valuation methodologies.
-
Fire up employee productivity to get the year started off right
Winter 2013
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 755
Abstract: The beginning of a new year might be a time when employees feel a postholiday letdown — an emotion which might be reflected in their performance. But there are a wide variety of ways that managers can fire up employee productivity. This article discusses job training, “gamification,” work-life balance and other issues.
-
Keep on the good side of the IRS — Make sure you classify workers properly
November / December 2012
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 755
Abstract: There are tax and other advantages for a business that retains independent contractors (ICs). If, however, the IRS determines that an employee has been misclassified as an IC, the employer could be subject to back taxes and penalties not only for the taxes it should have paid but didn’t, but also for the taxes it should have withheld. That’s why knowing the difference between an employee and an IC is critical to a business’s bottom line. This article discusses the factors that determine this difference and how to establish procedures for determining worker classification.
-
Hospital mergers and acquisitions are on the rise
Spring 2012
Newsletter: Healthcare Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 755
Abstract: In health care today, many forces and factors are creating an environment for hospitals that might be called “consolidation friendly.” As a result, mergers and acquisitions (M&A) are on the rise. This article lists some of the reasons for considering an M&A deal, how to prepare for one, and what the process involves.
-
In-service distributions – Show them the money
October / November 2008
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 755
Abstract: When are active employees eligible to take an “in-service” distribution from a qualified retirement plan? Participants may think that, because the money is “theirs,” they can get to it at any time. This article reviews when in-service distributions are allowed.
-
Watch your step – 3 life insurance slip-ups to avoid
July / August 2008
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 755
Abstract: Life insurance is a versatile financial planning tool. It provides a source of wealth to fund a variety of estate and business succession-planning strategies. And policies with an investment component offer tax-deferred growth, which you can use to supplement your other retirement savings. What’s more, under the right circumstances, a policy’s death benefits will be exempt from income and estate taxes. Careful planning is required to ensure that life insurance proceeds remain tax free. One misstep can trigger estate taxes, income taxes or both, drastically reducing the amount available for your loved ones. This article examines three slip-ups to avoid.