811
Showing all 6 results
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Accounting for credit losses – Get ready for CECL
Fall 2016
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 811
Abstract: In a dramatic change to bank accounting guidelines, the FASB recently finalized its long-awaited CECL model for estimating credit losses. This article highlights the most important elements of the new model, including its forward-looking approach (which involves its treatment of covered and PCD assets, as well as its position on estimating losses and accounting for AFS securities) and its impact on community banks. A sidebar explains when banks must adopt the CECL model.
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Could auto industry trends affect your dealership?
July / August 2016
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 811
Abstract: Researching macro trends impacting the automotive industry is a valuable strategic planning exercise. By pinpointing and understanding these trends, auto dealers may be able to uncover new opportunities and avoid potential problems down the road. This article discusses the effects of a growing demand for safety features; “CAFE” standards requiring vehicles to meet specific fuel efficiency targets; and the boom in customers’ usage of electronic devices to inform themselves of vehicle choices, features and prices. A sidebar looks at new safety technology.
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Eminent domain: Understanding the “larger parcel”
January / February 2016
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 811
Abstract: When the federal, state or local government acquires a portion of privately owned property under eminent domain, the property owner is typically entitled to “severance damages” for loss in the value of the larger parcel of property that wasn’t acquired, in addition to the value of the portion taken. This article covers the concept of the “larger parcel” and how that parcel is determined. A sidebar notes the distinction between a “larger parcel” and an “assemblage.”
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Are you offering a Roth 401(k) plan option yet?
Year End 2014
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 811
Abstract: In a Roth 401(k) plan, participants make after-tax contributions to a qualified plan and receive tax-free distributions, provided the funds are in the plan for at least five years from the date of the initial Roth 401(k) plan contribution. Thus, while participants pay a tax on the income that was the source of the contribution, the earnings on the contributions are tax-free. This article summarizes Roth 401(k) basics and provides support for implementing a Roth option into a 401(k) plan.
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Getting more out of forecasting
November / December 2013
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 811
Abstract: Eighty percent of businesses contacted in a recent survey say they’re reaching less than one-half of their potential productivity in their budgeting and forecasting efforts. This article suggests ways to help dealers improve in this area. It discusses data sources, adjusting the forecast, and analyzing various scenarios that could affect the dealership. A sidebar discusses who should be on the forecasting team.
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Weighing the pluses and minuses of ESOPs
Spring 2010
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 811
Abstract: Corporate finance, employee benefits and succession planning likely are key issues the owner of a manufacturing company must contend with. But there’s a multifaceted strategy that can handle all three issues. It’s the employee stock ownership plan (ESOP). An ESOP is a qualified retirement plan that’s similar to a profit-sharing plan, except it enables employees to own part of the company that employs them. This article explains leveraged vs. unleveraged ESOPs, and their potential benefits and drawbacks.