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Showing 17–19 of 19 results
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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.