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Showing all 13 results

  • Corporate sponsorships: Tax-free gift or taxable income?

    February / March 2020
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 815

    Abstract: Done right, corporate sponsorships can pay off for both the nonprofits that receive funding and the sponsors that receive valuable branding opportunities. Done wrong, though, an organization could end up on the hook for UBIT. This article discusses how to navigate the nuances before wading in, including identifying qualified sponsorship payments and differentiating between advertising and acknowledgments. A sidebar sums up a recent U.S. Tax Court case involving a not-for-profit that lost its exempt status over sponsorship.

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  • How your employees can save with payroll deduction IRAs

    Year End 2018
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 815

    Abstract: Employers who’d like to offer employees a way to save for retirement without launching and operating a 401(k) or other employee benefit plan may want to consider payroll deduction IRAs. This article notes that these are relatively easy to establish and cost little to start and operate. And businesses of any size — as well as self-employed individuals — can take advantage of them. In addition, they can complement an existing retirement plan. A brief sidebar offers some pros and cons of setting up payroll deduction IRAs.

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  • NINGs, DINGs and WINGs – Understanding the tax angles of self-settled trusts

    October / November 2018
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 815

    Abstract: NINGs, DINGs and WINGs are the names bestowed on certain self-settled trusts (sometimes referred to as nongrantor trusts) in states providing a favorable tax environment for these trusts. This article explains how Nevada Incomplete-gift Nongrantor Gift (NING) trusts, Delaware Incomplete-gift Nongrantor Gift (DING) trusts and Wyoming Incomplete-gift Nongrantor Gift (WING) trusts work.

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  • Manufacturer vs. distributor – Who owns that unregistered trademark?

    October / November 2017
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 815

    Abstract: Manufacturers that let their distributors use their unregistered trademarks may later find themselves in a fight over the marks’ ownership. This article highlights how one federal court of appeals recently addressed such ownership disputes and adopted a different test for determining ownership of common law trademarks where there is no agreement addressing the issue. A brief sidebar reviews the defense of acquiescence in patent cases. Covertech Fabricating, Inc. v. TVM Building Products, Inc., No. 15-3893, April 18, 2017 (3d Cir.)

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  • Timing compensation in a changing tax climate – All eyes on Sec. 409A

    May / June 2017
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 815

    Abstract: Many people expect to see significant tax reform in the near future now that Republicans are in control of Congress and President Trump is in office. Assuming that tax rates are reduced, and that favorable rates won’t last forever, what does this mean for compensation programs? Many executives and business owners will want to take advantage of this window of opportunity by deferring or accelerating compensation so that it’s received while rates are low. But this article explains why it’s important to be mindful of Internal Revenue Code Section 409A — though a sidebar explains that, under certain circumstances, a business may defer certain bonus payments to the following tax year.

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  • Is your borrower worth the risk? SWOT analysis provides answers

    February / March 2017
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 815

    Abstract: An analysis of a prospective borrower’s strengths, weaknesses, opportunities and threats (SWOT) can reveal whether the company is vulnerable to competitors or potential threats. This article offers some guidance to help lenders decide whether to continue to work with a troubled borrower to fix problem areas. A brief sidebar notes the importance of determining whether the borrower is willing, or unwilling, to remedy any issues revealed by the SWOT analysis.

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  • Could your dealership benefit from captive insurance?

    November / December 2016
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 815

    Abstract: To meet the challenge of rising health insurance costs, some dealerships are opting for a creative alternative to traditional health insurance known as “captive insurance.” A captive insurance company is wholly owned and controlled by the dealership, its owner, a family member or a trust. This article looks at the benefits of captive insurance and the tax impact on a dealership. A sidebar discusses how PATH Act legislation affects microcaptives.

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  • Plan fee benchmarking – Key fiduciary considerations when reviewing plan fees

    April / May 2016
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 815

    Abstract: Are the services a plan receives reasonably priced? Knowing the answer is a vital fiduciary duty. ERISA expects more from plan fiduciaries than simply shopping around for plan providers offering rock bottom rates. This article summarizes some key areas all fiduciaries must consider when benchmarking costs of their qualified retirement plan. A sidebar discusses a report that suggests ways employers can help current plan participants ease into retirement.

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  • Think like an auditor – What can you learn about your revenue picture?

    June / July 2015
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 815

    Abstract: Whether or not a nonprofit employs external auditors, it can use audit techniques, including year-to-year trends and benchmarking to other nonprofits, to get a better view of the organization’s revenue. This article discusses pieces of the revenue picture to assess, such as individual contributions, grants and fees for services.

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  • Be prepared for a “triggering” event — If you own interests in a closely held business, consider a buy-sell agreement

    Year End 2012
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 815

    Abstract: A buy-sell agreement provides for the disposition of each owner’s business interest after a “triggering event,” such as death, disability, divorce, termination of employment or withdrawal from the business. However, to be effective, the agreement must include the appropriate provisions. This article discusses the benefits of buy-sell agreements and the three types available. It also examines some of the tax and valuation issues involved.

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  • What investment advice can you give? — Final rule on 401(k) investment advice now in effect

    April / May 2012
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 815

    Abstract: The Department of Labor (DOL) issued a final rule clarifying how investment advisors working with plan sponsors can provide investment advice to retirement plan participants in a way that protects both the participant and the investment advisor. The final rule affects sponsors, fiduciaries, participants and beneficiaries of participant-directed individual account plans, as well as providers of investment and investment-advice-related services to such plans. This article looks at the final rule and what plan sponsors need to do to comply with it.

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  • Higher interest rates ahead? Bond fund investors need to plan for multiple scenarios

    November / December 2010
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 815

    Abstract: With interest rates near historic lows for an extended time, speculation has mounted about when they might head higher. Interest rates and bond prices tend to move in opposite directions, so if rates rise, bond prices likely will fall. But, as this article explains, there’s no reason for bond holders to panic. Even in a rising interest rate environment, a portfolio manager can reinvest interest payments in higher-yielding bonds, and a number of diversification options are also available. A sidebar explains what causes changes in interest rates.

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  • Rules of engagement – How CPA ethics rules affect your experts

    March / April 2008
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 815

    Abstract: Rule 101 of the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct requires CPAs to be “independent in the performance of professional services.” AICPA Interpretation 101-3, Performance of Nonattest Services, describes several nonattest services that, if performed for an attest client, impair a CPA’s independence. A recent controversial revision to Interpretation 101-3 added expert witness services to the list of activities that impair a CPA’s independence. This article notes the importance of expert witness independence and the impact on litigation.

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