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Showing 1–16 of 19 results

  • Should you be stress testing your borrowers?

    Spring 2020
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 831

    Abstract: Most banks are familiar with the concept of stress testing: By evaluating the impact of adverse external events on a bank’s earnings, capital adequacy and other financial measures, stress testing can be a highly effective risk management tool. And while community banks generally aren’t required to conduct stress testing, banking regulators view it as a best practice. This article discusses the ins and outs of stress testing. A sidebar explains Canada’s mortgage stress-testing law.

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  • Financial statements – How to report programmatic investing

    August / September 2019
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 831

    Abstract: Rather than making cash grants, some nonprofits are increasingly using financial instruments known as programmatic investments to pursue their missions. An organization, for example, might extend loans to low-income constituents to help them acquire an education or home. This article discusses how the nonprofit should report these investments. A sidebar explains the IRS rules on programmatic investments for private foundations.

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  • 5 strategies to improve your bottom line

    Spring 2019
    Newsletter: Manufacturer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 831

    Abstract: To grow, manufacturers often focus on the top line of their income statement (revenue). But boosting profits is the key to long-term sustainable growth. This article covers five ways to help manufacturers become more profitable, including 1) cutting overhead costs, 2) renegotiating contracts with suppliers, lenders, lessors and insurance companies, 3) upgrading equipment, 4) “upgrading” employees, and 5) revising overly simple (or complex) business structures. A sidebar explains tax-saving opportunities under the Tax Cuts and Jobs Act.

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  • Best practices in issuing pay raises

    February / March 2019
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 831

    Abstract: Typically, business owners offer raises that recognize employee expertise, accomplishments and loyalty while keeping their pay scales roughly in line with those offered by other firms in their industries and geographic locations. A business might want to reward specific employees who’ve made contributions to the company, but it will also want to maintain a level of equity with other workers’ compensation — while at the same time keeping payroll costs in line. This article explains how businesses can balance these competing goals by taking such steps as standardizing the criteria they use to determine raises and setting up a raise schedule. A sidebar discusses options when an employee is unhappy with a raise.

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  • Are your prices too high, too low or just right?

    Winter 2018
    Newsletter: Manufacturer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 831

    Abstract: Manufacturers tend to use product pricing models that focus on direct production costs. This article explains why this simplified approach to pricing products may compromise market share over the long run and how market leaders factor market research and overhead costs into their pricing strategies. A sidebar compares low-cost vs. differentiation marketing strategies.

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  • Valuation takes center stage when business owners divorce

    July / August 2017
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 831

    Abstract: Splitting up a marital estate can be a long, complicated process. This article discusses questions about valuation that business owners typically have during the divorce process — and how valuation experts can help simplify matters. A sidebar looks at one case that illustrates the importance of obtaining a valuation conducted by such an expert. Lacoste v. Lacoste, No. 2014-CA-01724-COA, Miss. App., July 19, 2016

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  • Does your business have a valid buy-sell agreement in place?

    Winter 2016
    Newsletter: Manufacturer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 831

    Abstract: Owners of manufacturing and distribution companies are often so focused on the here and now that planning for future catastrophes may fall through the cracks. But operating without a valid buy-sell agreement can cause financial distress and even tear a company apart if tragedy strikes. This article outlines the details to address in a buy-sell agreement, including the types of “triggering events,” valuation parameters and buyout options. A sidebar explains how to avoid potential pitfalls when transferring family businesses to the next generation.

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  • Uncharted territory – Recovering lost profits for a new or unestablished business

    January / February 2016
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 831

    Abstract: Proving lost profits for a new or unestablished business with no earnings track record is a challenge. Regardless of whether a damaged business is established or unestablished, proving lost profits requires experts to predict the plaintiff’s future performance. This article looks at strategies experts use to estimate lost profits when historical performance isn’t an option, including considering management quality, industry and market statistics and benchmarks, and the performance of comparable companies. A sidebar discusses whether experts can rely on management projections.

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  • Inventory fraud – Knowledge is your first line of defense

    Spring 2015
    Newsletter: Manufacturer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 831

    Abstract: Inventory is one of the biggest assets on a manufacturer’s balance sheet. It’s also one of the hardest assets to measure and track. This article explains why inventory is so susceptible to fraud and how fraudsters typically steal or misstate inventory in a manufacturing environment. A sidebar reveals which types of manufacturers are the most at risk for fraud and why.

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  • Taking data privacy seriously – If you don’t, your buyer certainly will

    October / November 2014
    Newsletter: Merger & Acquisition Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 831

    Abstract: Companies that aren’t fully up to date and compliant with data privacy regulations can hit major hurdles during the M&A due diligence process, adversely affecting the sale price. This article describes some of these regulations, while a sidebar lists “personal information” that, if breached, can result in fines or lawsuits.

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  • Final tangible property regs – What can be expensed and what must be capitalized?

    Spring 2014
    Newsletter: Management & Tax Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 831

    Abstract: When it comes to many of the expenditures related to tangible property, whether a business can expense or must capitalize hinges on the difference between a “repair” and an “improvement.” New, final IRS regulations provide guidance to help businesses make this determination. This article discusses some of the details, while a sidebar notes the evolution of the regulations up to this point.

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  • Are management’s expectations reasonable? Appraisers approach internally prepared data cautiously

    Summer 2013
    Newsletter: Expert / Valuation & Litigation Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 831

    Abstract: Appraisers typically assume no responsibility for the validity and accuracy of management’s financial data. Still, an appraisal is only as reliable as the information on which it’s based. That’s why, before submitting their conclusions, appraisers routinely take a step back and ask: “Are management’s expectations reasonable?” This article looks at the different types of financial statements an appraiser might examine and common pitfalls involving previous years’ operating performances and trends. A sidebar explains the distinctions between forecasts, projections and budgets.

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  • Saving for college? Section 529 plans offer a variety of tax benefits

    March / April 2013
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 831

    Abstract: Of all the vehicles available for college savings, Section 529 plans are perhaps the most versatile. They’re available to anyone, regardless of income level. They offer generous contribution limits. And they provide significant income tax and estate planning opportunities. This article focuses on the income and estate planning benefits of college savings plans, while a sidebar looks at prepaid tuition plans.

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  • On notice (or not) – False Claims Act case reveals critical requirement

    March / April 2013
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 831

    Abstract: After an external audit turned up possible improprieties in the use of grant money, a business manager went over the Executive Director’s head and raised these concerns directly with the Board of Directors. She was later terminated. She sued, claiming that her termination violated the False Claims Act (FCA). However, whistleblowers must clarify their intentions to win FCA protection; this article shows why the Tenth Circuit concluded that she had not done so. McBride v. Peak Wellness Center, Inc., No. 11-8037, Aug. 6, 2012 (10th Cir.)

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  • The breakup — Which M&A party foots the bill?

    August / September 2012
    Newsletter: Merger & Acquisition Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 831

    Abstract: M&A deals fall apart for many reasons. When they do, one — or both — parties may be financially responsible for covering deal-related expenses, such as fees for financial and legal advice. While sellers have traditionally agreed to be responsible for any breakup fees, this article discusses circumstances in which sellers require buyers to pick up at least a portion of the expenses. A sidebar explains why a buyer might willingly pay breakup fees.

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  • The problem that won’t go away — How to handle an underperforming partner

    Summer 2012
    Newsletter: Law Firm Management

    Price: $225.00, Subscriber Price: $157.50

    Word count: 831

    Abstract: It’s the challenge no managing partner or practice group leader wants to tackle: the once-productive partner whose performance has declined — in some cases, dramatically. But firms ignore underperformers at their peril. This article discusses what constitutes underperformance, how to quantify its effect on the firm, and how to develop a performance management plan for partners who are willing and able to change. A sidebar addresses terminating a partner gracefully.

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