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Showing all 12 results

  • See you at the office? COVID-19 prompts a new look at office needs

    Fall 2020
    Newsletter: Law Firm Management

    Price: $225.00, Subscriber Price: $157.50

    Word count: 812

    Abstract: Office space expenses usually are the second highest expense for law firms, behind personnel. It’s not surprising, then, that the COVID-19 pandemic and resulting economic uncertainty have prompted some firms to take a closer look at their needs for space. This article reviews why firms may be thinking about whether they should relocate, reduce and/or redesign. A short sidebar discusses the nonfinancial ramifications of changing office spaces.

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  • COVID-19 forces a focus on operating costs

    October / November 2020
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 812

    Abstract: The COVID-19 pandemic and resulting recession have put many nonprofits in an unprecedented predicament. Revenues have dropped sharply as organizations struggle to continue their missions in a dramatically different environment. And they face mounting unexpected costs as they try to protect the health and safety of their employees, clients and volunteers while doing so. It’s almost inevitable that most nonprofits must cut their operating costs — but where to begin? This article focuses on four key targets: staffing, capital projects, vendor arrangements and marketing. A sidebar spotlights the consequences of staff reductions on employers that pay unemployment benefits on a case-by-case basis.

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  • How to make market volatility your friend

    September / October 2019
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 812

    Abstract: Maintaining positions in a well-diversified portfolio is the best response to market volatility. But there may be something else investors can do: Use falling prices as an investment opportunity. As this article argues, market declines aren’t purely negative events. They can allow investors to buy stocks that would have been more expensive a month or a year previously. A sidebar discusses why, when evaluating portfolio risk, the investor’s time horizon is critical.

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  • Are you ready for revenue recognition?

    June / July 2017
    Newsletter: Public Company Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 812

    Abstract: The effective date of the FASB’s new revenue recognition standard is January 1, 2018, for calendar year public companies. As that date approaches, there’s increasing pressure on audit committees to assess their companies’ implementation efforts. Understanding the new standard and evaluating its impact is a complex undertaking. This article reviews the Center for Audit Quality’s publication, Preparing for the New Revenue Recognition Standard: A Tool for Audit Committees, to help committees fulfill their oversight responsibilities.

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  • If it’s broken, fix it! Trusts that no longer achieve their objective can be repaired

    Year End 2016
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 812

    Abstract: What with changing life circumstances and new tax laws, not to mention potential mistakes made when an estate plan was first drafted, the trusts used in the plan may now be “broken.” This article details why trusts break and techniques to use to repair them.

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  • The center of everything – Negotiating your next DMS contract

    Winter 2016
    Newsletter: Auto Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 812

    Abstract: A dealership management system (DMS) lies at the core of an auto dealer’s operations. It also represents both a significant IT expense and a possible long-term commitment. To manage these costs, a dealer-owner must be diligent when choosing a system and renewing a DMS contract. This article offers strategies for negotiating the best deal with a DMS vendor. A sidebar emphasizes the importance of getting the right employee training and technical support for a DMS.

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  • NQDC plans – Saving more for retirement

    January / February 2016
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 812

    Abstract: Many dealership owners and executives would like to save more for retirement than they’re allowed to sock away in their 401(k) plan. That’s where an NQDC plan comes in. This article provides an overview of both the benefits and drawbacks of NQDC plans. A sidebar explains how a rabbi trust can be used to fund a plan.

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  • History lesson: A Title VII case

    November / December 2013
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 812

    Abstract: A bank employee with a record of mixed performance reviews was ultimately replaced, but was offered a different position. She filed a suit under Title VII, alleging disparaging racial remarks made by a former supervisor. But, as this article explains, the court found her discrimination claims to be without merit, citing, among other reasons, her inability to link the disparaging remarks with her negative performance reviews and replacement (the alleged adverse employment action). Muor v. U.S. Bank National Association, No. 12-2757, June 13, 2013 (8th Cir.) Bassett v. City of Minneapolis, No.99-1147, April 12, 2000 (8th Cir.)

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  • IRS victory highlights the importance of careful estate planning

    May / June 2013
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 812

    Abstract: This article discusses a recent case in which the IRS attacked a family limited partnership (FLP) for being an invalid partnership under state law. The IRS lost that argument. Ultimately, however, it was the decedent’s estate planning that undermined the FLP, thus handing the IRS another win in its long-running campaign against FLPs. A sidebar notes that the estate did prevail on whether some cash transfers that the FLP made were loans or gifts for federal gift tax purposes.

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  • Take a balanced approach to incentive compensation

    Winter 2012
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 812

    Abstract: For many banks, a strategically designed compensation plan — one that includes performance incentives — is critical to success. But a poorly designed program can encourage executives to engage in activities that maximize short-term returns while putting the bank’s long-term health at risk. This article discusses the FFIEC’s Interagency Guidance on Sound Incentive Compensation Policies and its three key principles to help banks design incentive compensation programs that are both safe and effective. The guidance also identifies four methods currently used to build risk into the compensation decision. A sidebar notes that new compensation rules for large banks could “trickle down” to community banks.

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  • Want to defer tax? – Consider a Sec. 1031 exchange

    September / October 2011
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 812

    Abstract: A Section 1031 exchange allows investors to defer the gain on real or personal property used in a business or held for investment if, instead of selling it, they exchange it solely for property of a “like kind.” Alternatively, a reverse exchange may be the answer for those who come across an ideal investment property that they’d like to trade into, but who have no time to sell an existing property. This article provides details, but also lists five potential traps investors should be wary of.

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  • CRE loan workout guidelines support process

    Spring 2010
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 812

    Abstract: Community banks with high concentrations of commercial real estate (CRE) loans face a dilemma: Even though it may be in the best interest of both bank and borrower to modify or restructure a troubled CRE loan, workouts may also create a risk that the loan will be adversely classified by bank examiners. And this can have a negative impact on the bank’s earnings, liquidity and capital. However, guidance issued last October from the federal banking agencies can help banks develop prudent workout strategies that will minimize adverse financial impact. A sidebar discusses whether a modified CRE loan constitutes a troubled debt restructuring.

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