770

Showing all 7 results

  • IRS finalizes QOZ regulations

    July / August 2020
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 770

    Abstract: After issuing two earlier sets of proposed regulations for qualified opportunity zones (QOZs), the IRS has released final regulations. Taxpayers interested in deferring, reducing and even permanently excluding capital gains on their investments in QOZs will be particularly interested in certain changes the final regs make to the proposed regs. This article discusses the connection between QOZs and qualified opportunity funds (QOFs), and why understanding the final regulations is especially important for taxpayers who have already invested in QOFs.

    Read More

  • Perception isn’t reality – EBRI study reviews retirement preparedness

    August / September 2016
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 770

    Abstract: The Employee Benefit Research Institute’s 2016 “Retirement Confidence Survey” provides helpful insights on employee behavior and benchmarking data for plan sponsors striving to help their employees attain retirement readiness. When it comes to retirement preparation, the study indicates that confidence often doesn’t correlate to the underlying facts. This article highlights the challenge for many plan sponsors for closing the perception/reality gap.

    Read More

  • Why 2011 may be a great year to invest in your business

    April / May 2011
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 770

    Abstract: A company considering investing in assets, research or people may find that 2011 is the year to do so. Why? Because the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 provides some enhanced tax breaks that may not be available (or that may be more limited) next year. This article discusses the status of bonus depreciation, the research credit, and the Work Opportunity credit. A sidebar shows how much bonus depreciation is available when.

    Read More

  • The feds step in – CRE loan workout guidance

    May / June 2010
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 770

    Abstract: With the ongoing credit crisis, even borrowers that remain creditworthy have been challenged by the reluctance of some lenders to pursue workouts for commercial real estate (CRE) loans. Federal bank regulatory agencies have responded by releasing a guidance statement which encourages “prudent” workouts. It calls for a workout plan that scrutinizes current financial information on the borrower, and lists a number of factors an examiner should consider when assessing a borrower’s repayment ability. The statement also places on lenders the responsibility for reviewing current collateral values. A sidebar to this article discusses factors that examiners should consider when valuing income-producing properties.

    Read More

  • Is a leave of absence a “reasonable accommodation”?

    May / June 2010
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 770

    Abstract: The “reasonable accommodation” clause of the Americans with Disabilities Act (ADA) is the crux of many a legal argument. Such was the case involving a paper inspector who had developed a bone spur. After lengthy periods of time off and light-duty work, he accepted disability retirement — and then sued, alleging disability discrimination.

    Read More

  • Information mining – How experts dig through data to find fraud

    Fall 2008
    Newsletter: Expert / Valuation & Litigation Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 770

    Abstract: From insurance scams to financial statement manipulation to fudged expense reimbursement reports, fraud victimizes businesses of every size and in every industry. Even when owners suspect fraud, however, they may not know how to gather the evidence to confirm it. Forensic accounting experts can help with data mining. This article explains how experts analyze a company’s own records looking for activity that diverges from behaviors typically associated with nonfraudulent transactions. (Updated 8/28/12)

    Read More

  • Could your practice use an air traffic controller? — Floor controller/managers can maximize exam room profitability

    Spring 2008
    Newsletter: Vital Signs

    Price: $225.00, Subscriber Price: $157.50

    Word count: 770

    Abstract: An empty exam room with a physician ready to see a patient can cost a practice between $45 and $125 a day in lost revenue. And that’s revenue that the practice may never recoup. This article discusses reasons to consider hiring a floor controller/manager, an employee who acts as sort of an “air traffic controller” to ensure exam rooms are cleaned and turned over in a timely manner.

    Read More