759
Showing all 9 results
-
Pass-through entities – Can you benefit from this new tax break?
May / June 2018
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 759
Abstract: The Tax Cuts and Jobs Act, signed into law in December 2017, contains many provisions benefiting auto dealerships, including a valuable deduction for those structured as pass-through entities. This article explains this complex tax break. A sidebar provides the new, generally lower individual tax rates that apply to pass-through income.
-
When the dots don’t connect in a retaliation action
May / June 2016
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 759
Abstract: This article covers an appeals court case where the decision hinged on whether the plaintiff could make a causal connection between his former employer’s actions and certain adverse outcomes. It explains the factors for a prima facie case for retaliation under Title VII and Section 1981 and why the court denied the plaintiff’s claims. It also warns employers to provide only “neutral” references for former employees. Mitchell v. Mercedes Benz U.S. International, Inc., No. 15-11786, Dec. 17, 2015 (11th Cir.)
-
In-plan annuities: A solution for retirement income security?
June / July 2015
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 759
Abstract: Although they haven’t yet taken the retirement plan market by storm, so-called “in-plan annuities” are gaining acceptance among 401(k) plan sponsors. Annuities are insurance products that pay out income in the future and are popular for those who want a steady retirement income stream. This article examines whether in-plan annuities should be a part of a qualified retirement plan.
-
Floating-rate bond funds offer an alternative yield source
July / August 2014
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 759
Abstract: When interest rates rise, bond funds can suffer. Certain fixed-income investment strategies may help investors manage the risk. Floating-rate bond funds — also known as bank loan funds or senior loan funds — are one option to consider. These funds invest in floating-rate bank loans, which are short-term debt instruments with a variable interest rate. These funds offer reduced interest-rate risk, but carry additional risks that should be carefully considered before investing. This article examines the benefits and the trade-offs.
-
Ready to retire? — An ESOP can help pave the way
February / March 2012
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 759
Abstract: How can a business owner convert some of his or her company wealth into cash to help pay for retirement? Many C corporation owners have found that an Employee Stock Ownership Plan (ESOP) — a qualified retirement plan, similar to a profit sharing or 401(k) plan — can help pave the way to a comfortable future. This article describes how an ESOP works and the advantages it offers. A sidebar notes that ESOPs can work for S corporations, too.
-
Future-oriented acquisitions – Buying with your eye on the horizon
Year End 2011
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 759
Abstract: While it may be tempting to take advantage of a relatively depressed M&A market, a bargain is only a bargain if the acquisition provides long-term value. This article discusses why buyers that are focused on the future are more likely to find their best strategic match, and suggests questions buyers should ask when evaluating a target. A sidebar points out that future-oriented M&A deals have an appeal for sellers, as well.
-
Determining business value — Site visits can make all the difference
November / December 2011
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 759
Abstract: A site visit is an important step that can make all the difference in determining a company’s value. The most obvious reason appraisers perform site visits is to gain a better understanding of how the company operates and view the onsite factors that may enhance — or decrease — the company’s value. This article explains how valuators conduct such visits and what they look for.
-
Beyond the numbers: A fair system for evaluating partners
Spring 2011
Newsletter: Law Firm Management
Price: $225.00, Subscriber Price: $157.50
Word count: 759
Abstract: While partners share some basic roles and responsibilities as attorneys and owners, each is likely to bring something a little different to the table. How, then, can a firm ensure that performance reviews — and compensation decisions — are fair? This article discusses some of the standard measurements involved, and explains that an evaluation process needs to consider the many roles partners play in the firm, along with four factors that determine a firm’s profitability. A sidebar talks about evaluating and compensating unique practice partners.
-
Buy-sell agreements make sense
July / August 2010
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 759
Abstract: A buy-sell agreement minimizes surprises and prevents expensive lawsuits by addressing dispute resolution, valuation and buyout processes — while the parties are still on good terms. An attorney can draft a buy-sell agreement, but often a financial expert is called to fill in details and arrive at a definition of value for the company. He or she will also look at buyout terms and their tax consequences.