769
Showing all 10 results
-
South Dakota v. Wayfair, Inc. – What this sales tax case means for nonprofits
Winter 2020
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 769
Abstract: A 2018 landmark ruling by the U.S. Supreme Court dramatically expanded the ability of states to impose sales tax collection obligations on out-of-state organizations that sell goods and services within their boundaries. Since then, state legislatures and municipalities have scrambled to pass laws targeting organizations that lack a physical presence in their jurisdictions. This article discusses how these laws could ensnare nonprofits that make taxable sales to those states — even if similar sales aren’t taxable in their home states.
-
Be prepared to put your business on the market tomorrow
Winter 2018
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 769
Abstract: In order to have the freedom to make major life changes expediently, business owners should take steps now to be ready to put their business up for sale. This article highlights the sales team, what buyers will examine, and a business’s financial and organizational appeal.
-
Understanding IRS determination letter program changes – How changes affect individually designed retirement plans
April / May 2017
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 769
Abstract: Since the beginning of the year, sponsors of individually designed retirement plans generally have no longer been able to receive a periodic official regulatory compliance seal of approval from the IRS in the form of a routine determination letter. While this has been a source of concern to many plan sponsors and their advocates, options remain. This article summarizes the reasons for the change, the option of a mass-submitter plan and possible problems brought on by the change. A sidebar reviews some of the industry concerns about the change.
-
We need to talk – How to communicate with your spouse about money
March / April 2017
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 769
Abstract: To avoid conflict and promote harmony, spouses should share all aspects of their financial life, including spending, saving, investing, and setting goals. As this article discusses, the best time for what could be difficult conversations about money is before people commit to major life decisions with financial implications. A sidebar suggests using simple math to resolve arguments about money.
-
Could you lose your property tax exemption?
Winter 2017
Newsletter: Healthcare Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 769
Abstract: A recent ruling from the New Jersey Tax Court in AHS Hospital Corp. v. Town of Morristown provides a powerful example of how a hospital can lose its property tax exemption if it engages in certain financial practices. This article discusses the pertinent issues of the case and the court’s exemption analysis, noting that the analysis focused mainly on the hospital’s operations rather than the charitable benefits it provided the community. A sidebar looks at recent IRS guidance on how to determine whether executive compensation is reasonable. AHS Hospital Corp. v. Town of Morristown, No. 010900-2007, N.J. Tax Court, 2015
-
Valuations in a tough market: Thinking outside the box
January / February 2013
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 769
Abstract: Under the market and income approaches, recent market data is used to derive current value. But scarce financing and weak performance are keeping risk-averse investors at bay. Moreover, many recent deals may have involved distressed buyers forced to sell. With few truly comparable deals for appraisers to hang their hats on, many are thinking outside the box. This article discusses the factors that appraisers study to normalize data and truly understand what’s happening in the marketplace.
-
Short-swing profits rule — Supreme Court protects corporate insiders
August / September 2012
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 769
Abstract: This article discusses a recent U.S. Supreme Court decision rejecting the Ninth Circuit’s 30-year-old rule allowing shareholders to file claims for recovery of short-swing profits years after the fact. In a case alleging insider collusion to drive up a post-IPO stock price, a district court dismissed the plaintiff’s complaints, citing the two-year statute of limitations. The Ninth Circuit reversed, asserting that the two-year-period was tolled (suspended). But the Supreme Court disagreed, sending the case back to the lower courts to apply standard equitable tolling principles.
-
Marketing your practice in a difficult economy
Summer 2009
Newsletter: Vital Signs
Price: $225.00, Subscriber Price: $157.50
Word count: 769
Abstract: No matter what changes come to the medical profession, a basic reality is that all medical practices will need patients to exist. Great opportunities exist in this time of change. Marketing your practice is a crucial way of keeping up your patient base. It doesn’t always have to cost money, but it does require energy and focus. This article offers tips involving networking, getting your name into the marketplace, and maintaining high standards of service.
-
The due diligence payoff
May / June 2009
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 769
Abstract: Performing due diligence ranks right up there as one of the most potentially boring — but important — tasks for real estate investors. Crossing your T’s and dotting your I’s could save you a lot of money, as well as entanglement in less than desirable investment properties. But what should you be looking for when you do your due diligence? This article offers some clues.
-
Fraud at the top – Executive schemes can destroy a company
Winter 2009
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 769
Abstract: Fraud schemes committed by executives are among the most costly, so spotting the signs of executive fraud can literally save a company. This article highlights some of the signs executive fraud is occurring, such as an employee’s lack of cooperation with audits and an extravagant lifestyle. It encourages businesses to implement strong internal controls and make it difficult for high-ranking employees to override them.