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  • Shareholder voting – Proxy advisory firms update guidelines

    April / May 2015
    Newsletter: Public Company Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 775

    Abstract: Recently, the two most influential proxy advisory firms — Institutional Shareholder Services Inc. (ISS) and Glass, Lewis & Co. (Glass Lewis) — updated each of their respective guidelines they’ll follow in making voting recommendations for shareholder meetings this upcoming proxy season. This article includes some of the highlights.

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  • Getting — and staying — diversified – Strategies for keeping your portfolio on track

    May / June 2014
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 775

    Abstract: One of the tenets of long-term investing is that diversification reduces a portfolio’s risk. But, while diversification is easy to understand in theory, it’s harder to execute in practice. There’s no one right way to diversify — the right approach depends on one’s individual goals and financial situation. This article discusses the challenge of getting diversification right: It’s a process that involves determining an appropriate asset allocation and regularly rebalancing assets.

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  • Is your bonus plan eligible for accelerated deductions?

    Summer 2013
    Newsletter: Construction Industry Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 775

    Abstract: Many construction businesses award performance or safety bonuses to employees at year end — yet may not be aware that it’s possible to deduct bonuses on their 2013 tax return even if they don’t make the payments until 2014. Accrual-basis taxpayers can take accelerated deductions even if they don’t calculate the amount of the bonus pool or specify who will receive bonuses until after the end of the year. But it’s important to follow IRS rules, which this article examines. A sidebar notes special rules for owner bonuses.

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  • After the ban: Should you advertise private placements?

    February / March 2013
    Newsletter: Public Company Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 775

    Abstract: One of the provisions of last year’s JOBS Act relaxes the ban on advertising and public solicitation for certain private placements. But before companies start placing ads and touting their offering online, they still need to ensure that their investors are accredited — and take additional steps to verify that they are. This article lists the factors companies should consider to determine the reasonableness of investor verification steps.

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  • Cost segregation studies — New Tax Court ruling rewards early birds

    June / July 2012
    Newsletter: Merger & Acquisition Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 775

    Abstract: It may seem premature to conduct a cost segregation study before agreeing to an M&A deal structured at least in part as an asset sale. But it’s important to complete this task as early as feasible, as indicated by a recent U.S. Tax Court decision that effectively prevents either buyers or sellers from modifying purchase price allocations after they’ve been agreed upon. This article discusses the case and explains why, during deal negotiations, buyers and sellers should try to find some common ground that yields mutually beneficial tax consequences.

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  • No hire, no retaliation — One FLSA case gives rise to another

    January / February 2012
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 775

    Abstract: After a prospective employee admitted to having commenced a lawsuit against her former employer, her job offer was withdrawn. But was she protected as an employee under the Fair Labor Standards Act? This article discusses the court’s ruling. Citation: Dellinger v. Science Applications International Corp, No. 10-1499, Aug. 12, 2011 (4th Cir.)

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  • Economic credentialing: Part 2

    Fall 2011
    Newsletter: Healthcare Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 775

    Abstract: When HMOs were morphing into MCOs more than 20 years ago, there was a strong movement to accept onto provider panels only physicians who could practice cost-efficient medicine. Such “economic credentialing” provoked vigorous debate. Now, the enactment of the Patient Protection and Affordable Care Act (PPACA) has brought economic credentialing back to the forefront. The PPACA’s Medicare Shared Savings Program will offer incentives to enhance care quality, improve clinical outcomes and increase the value of services delivered through the development of Accountable Care Organizations. This article shows where the issues stand now.

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  • Merger mysteries – Accounting for business combinations

    February / March 2010
    Newsletter: Public Company Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 775

    Abstract: Merger and acquisition activity has slowed over the past two years, but may be on the verge of a comeback. This could be a good time for companies contemplating an M&A to review the applicable accounting standards. The Financial Accounting Standards Board (FASB) has issued a series of Staff Positions and Accounting Standards Updates to clarify earlier Statements regarding the measurement of fair value. Current rules regarding treatment of contingent considerations are also discussed, along with FASB’s new FSP FAS 141(R)-1, which addresses the recording of contingent assets and liabilities.

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  • LLC or LP: Finding the best fit

    July / August 2009
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 775

    Abstract: Limited liability companies (LLCs) and limited partnerships (LPs) are popular business entities for real estate investors today. By providing both tax and nontax benefits, they achieve many investor goals. But choosing the best entity for holding a real estate investment will be influenced by a number of details. The pros and cons of each entity are discussed.

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  • Avoiding “capital” punishment – Maintain adequate capital in today’s economy

    Summer 2009
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 775

    Abstract: The current financial crisis has most banks focusing on liquidity issues and credit risk. But neither can you afford to neglect capital adequacy. Without adequate capital, it’s difficult for banks to make new loans and engage in other activities that drive future growth. There are two basic approaches banks can use to address capital deficiencies. One is to raise new capital. The other is to eliminate risk. Your risk assessment should consider six major risk areas outlined by the Federal Reserve’s banking risk framework.

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