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Showing all 10 results
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Are you ready for the new overtime rules?
Fall 2016
Newsletter: Auto Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 800
Abstract: Since the 1930s, U.S. businesses have relied on rules detailed in the Fair Labor Standards Act (FLSA) to determine which employees are eligible to receive overtime pay. These rules are scheduled to change on December 1, 2016, for the first time in over a decade. This article explains what the law requires and why it’s important for dealer-owners to review positions at their dealership. Strategies to lessen the financial impact of the expected rules also are discussed. A sidebar highlights the three tests that can be used to determine whether or not an employee is considered exempt from overtime-wage regulations.
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Courts are often reluctant to meddle in valuation agreements
Summer 2016
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 800
Abstract: When disputes over valuations lead to litigation, courts usually don’t hesitate to weigh in — except when the parties have agreed to a third-party valuation. This article details a recent case decided by the Delaware Chancery Court. Affirming the absence of a breach of the implied covenant of good faith and fair dealing, the court declined to offer judicial relief to investors who took issue with specific aspects of an independent valuation. A sidebar describes three possible levels of judicial review for valuations.
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IRS guidance sheds light on reasonable compensation
Fall 2015
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 800
Abstract: An IRS “job aid” for the agency’s valuation analysts provides insight into how taxpayers can expect the IRS to review compensation reported on tax returns. Although the guidance doesn’t represent an official IRS position, this article details how it can help C corporations, family businesses and S corporations determine whether compensation paid is reasonable — and to possibly avoid an audit. A sidebar explains how three business valuation approaches apply when estimating reasonable compensation.
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Discussing finances with your spouse – Communicate early and often to minimize disagreements
January / February 2014
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 800
Abstract: According to one university study, married couples who reported disagreeing about financial matters once per week were significantly more likely to divorce than those who reported financial-related disagreements less often. But communication strategies can bridge potential divides before they become chasms, and can strengthen both a couple’s relationship and their finances. This article discusses several such strategies.
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Building a better audit committee – Start with a clear picture of its roles and responsibilities
Fall 2013
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 800
Abstract: Many nonprofits have started their own audit committees over the past decade, but have learned the hard way that good intentions aren’t enough to ensure an effective committee — both the nonprofit and committee members must fully understand the committee’s role and responsibilities. This article describes the purpose of an audit committee and its responsibilities in overseeing financial reporting and risk management and in interacting with outside auditors. A sidebar notes the importance of committee members having strong financial expertise.
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Getting a fair deal — A fairness opinion can help
March / April 2012
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 800
Abstract: A fundamental question concerning any business transaction is whether it’s a fair deal. But how is fairness determined? A fairness opinion stating whether a proposed merger, acquisition or other transaction seems fair in light of the financial circumstances is typically the first step. But the fairness opinion must be well supported and well reasoned to hold up to legal scrutiny. This article defines a fairness opinion and explains why companies might need one.
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See the big picture – A holistic approach to tax planning
January / February 2010
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 800
Abstract: For many people, tax planning is something they begin to think about in December. During the year, they concentrate on running their business and managing their investments. Then, late in the year, they make a series of last-minute moves — such as accelerating expenses, deferring income or shifting income to family members — in an effort to reduce their tax bills. By failing to start planning early and look at the big picture, however, these taxpayers often miss opportunities to increase their overall wealth. This article explores a holistic approach that begins well before year end and considers the overall impact of various tax, business and financial planning decisions and identifies the strategies that are most likely to enhance net worth. (Updated 7/7/11)
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Who’s behind this decision? Supreme Court looks at discriminatory bias in termination
July / August 2011
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 800
Abstract: Can an employer be held liable for the discriminatory bias of supervisors who influenced an adverse employment decision — even if those supervisors didn’t make the ultimate adverse decision? This was a question that rose all the way to the U.S. Supreme Court in a case in which an Army Reservist sued his employer under the Uniformed Services Employment and Reemployment Rights Act of 1994 (USERRA). This article explains the Court’s decision, while a sidebar explains why an appeals court had earlier come to a different conclusion. Staub v. Proctor Hospital, No. 09-400, March 1, 2011 (Supreme Court)
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Will health care reform breathe new life into HSAs?
October / November 2010
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 800
Abstract: Health Savings Accounts (HSAs) survived the health care overhaul largely intact and may prove to be a valuable tool for reducing health care costs. And because unused HSA balances grow on a tax-deferred basis — similar to an IRA — they can also serve as an additional weapon in one’s estate planning arsenal. This article discusses the basics about HSAs, including their benefits and contribution limits, and mentions two changes to HSAs that take effect in 2011. It also explores the estate planning implications of HSAs.
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Rescuing orphaned parts and service customers
September / October 2010
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 800
Abstract: This year offers a treasure chest of potential customers orphaned by the closing of the dealerships that serviced their cars and trucks. But dealers who want to gain market share in the parts and service arena will need to offer potential customers what they want, or a competitor likely will win them over. This article offers tips for rescuing — and keeping — this valuable business.