836
Showing all 16 results
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4 year-end tax moves for investors
November / December 2023
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 836
Abstract: As the year winds down, it’s a good time to implement year-end strategies that can potentially minimize taxes. This article offers four actions to consider taking: 1) Harvest losses or gains; 2) maximize retirement plan contributions; 3) take required minimum distributions from retirement accounts; and 4) make a qualified charitable distribution. The sidebar dispels a common misconception that investing in a mutual fund just before it makes distributions is like getting “free money.”
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Bohac v. Benes Service Co. – Is the asset-based approach relevant for going concerns?
July / August 2022
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 836
Abstract: The appropriate technique for valuing a business depends on a variety of factors, including the type of business, its plans for the future and the valuation’s purpose. This article summarizes a recent Nebraska Supreme Court ruling that called for an asset-based (or cost) approach to value a business that’s a viable going concern. A sidebar explains how the standard of value in dissenting shareholder cases usually differs from the IRS’s definition of fair market value. Bohac v. Benes Service Co., No. S-21-133 (Neb. Jan. 14, 2022).
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When demand exceeds supply: What’s the lender’s role?
June / July 2021
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 836
Abstract: When demand exceeds supply, trying to meet that demand can put a business under tremendous strain. This article explains when it might make sense to lend to a company with a significant backlog of orders that it currently lacks the capacity to fulfill. It offers tips to help a lender evaluate pent-up product or service demand and how it relates to a company’s creditworthiness. A sidebar highlights four warning signs that may indicate expansion to meet demand isn’t in a company’s best interests.
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3 ways to evaluate capital budgeting decisions
November / December 2018
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 836
Abstract: Many business owners plan to reinvest their tax savings from the Tax Cuts and Jobs Act (TCJA) into their operations. Strategic investments shouldn’t be made solely on gut instinct, however. This article explains the importance of projecting cash flows and using them to calculate the accounting payback period, net present value (NPV) and internal rate of return (IRR) to evaluate a project’s potential. A sidebar provides a reminder of TCJA provisions that are expected to lower business taxes.
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The final OPPS rule for 2018: What you need to know
Spring 2018
Newsletter: Healthcare Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 836
Abstract: The release of the CMS’s Medicare Outpatient Prospective Payment System (OPPS) final rule for 2018 — all 1,133 pages of it — has generated much concern regarding its implications for hospitals’ bottom lines. This article explains several areas affected by the rule, including drug program reimbursements, the inpatient-only list and the Outpatient Quality Reporting Program. A sidebar discusses CMS cuts in fees for off-campus physicians.
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When should you pull the trigger on Social Security benefits?
November / December 2016
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 836
Abstract: When is it appropriate to start collecting Social Security benefits? As this article discusses, the answer to that question depends on such factors as the amount of benefits, additional assets, life expectancy and marital status. Individuals are also encouraged to consider the effect of earnings if they plan to work while receiving benefits. A table shows how full retirement age is determined.
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Small employers on notice – Fiduciary focus important for any size employer
October / November 2016
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 836
Abstract: One recent lawsuit alleging fiduciary duty violations caught the attention of many in the employee benefits business not because of the nature of the charges, but instead because it involved a small employer. A string of large employers have faced similar charges and ultimately compensated participants. Even though the plaintiffs later withdrew their complaint, this article examines why the filing of this case matters. A sidebar offers several methods of allocating recordkeeping fees equitably among participants. Damberg et al v. LaMettry’s Collision Inc., 0:16-cv-01335 (Minn. D.C. 2016)
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Portability is a thoroughly modern estate tax break
June / July 2016
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 836
Abstract: Computers and phones aren’t the only things that are portable today. The gift and estate tax exemption is also “portable” for married couples. Portability simplifies estate planning by allowing a surviving spouse to use the deceased spouse’s unused portion of the $5.45 million gift and estate tax exemption amount. This article explains how married couples can use portability to their estate planning advantage.
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Does your board understand budget-speak?
February / March 2016
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 836
Abstract: Although budget approval is one of the more important roles played by a nonprofit’s board of directors, not every board member is a savvy business leader used to budget work. At least some board members might be unfamiliar with key budget terms. This article translates budget-speak into English by providing descriptions of some of the different approaches to creating a budget, types of budgets and definitions of budgetary terms. A sidebar notes that it’s wise to document in-kind contributions in the budget.
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Costly business – Shareholder damages in securities litigation
January / February 2016
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 836
Abstract: Securities litigation can be costly to public companies, especially when the shareholders band together in class actions to accuse companies and their boards of directors of inflating stock prices through material misrepresentations or omissions. Calculating damages in securities fraud cases can be quite complicated and even vulnerable to attack by opposing parties. This article explains why a shareholder must evaluate the options and a financial expert must establish loss causation. A sidebar notes that, when computing shareholder damages in securities litigation, financial experts often use models that rely on event studies.
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The ins and outs of choosing a business structure
August / September 2015
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 836
Abstract: Choosing the right structure for a company affects more than just the title on its business card. It also impacts how much the company pays in taxes, as well as its legal liability for debts incurred or business actions taken. Moreover, entity choice can change as a business grows, takes on more risk, and requires more capital and partners. According to the IRS, the most common business structures are sole proprietorships, partnerships, C corporations and S corporations. This article describes these, while a sidebar explains why LLCs are gaining attention.
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Creative ways for manufacturers to attract fresh talent
Summer 2015
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 836
Abstract: Owners of manufacturing companies know firsthand just how rewarding careers in this sector can be, both financially and intellectually. Some have found creative ways to breathe new life into their mature companies by enticing millennials to join their workforces. This article explains how flexible work options, personal development opportunities, investments in intuitive technology and participation in Project Lead the Way programs can help manufacturers close the talent gap. A sidebar discusses possible solutions to the driver shortage that many distributors now face.
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IRS reviews vary widely
August / September 2014
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 836
Abstract: IRS reviews of charities and other nonprofits were once relatively rare, especially for smaller nonprofits. But in recent years the agency has put an emphasis on enforcement in all areas for all sizes of tax-exempt organizations. Not all IRS reviews are created equal, however. This article discusses what might trigger a review and offers a rundown of the three main types: the field audit, the office or correspondence audit, and the compliance check. A sidebar discusses some of the processes involved in these reviews.
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Excessive compensation — Can you satisfy the rebuttable presumption?
Spring 2012
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 836
Abstract: Exempt organizations across the country should be sensitive to the issue of excessive executive compensation. The IRS can impose excise taxes on the executive, and the organization will suffer reputational damage. Fortunately, a nonprofit can limit the potential liability of its members by taking advantage of a three-step procedure known as the rebuttable presumption. This article explains the three requirements for compensation arrangements to have a rebuttable presumption of reasonableness. A sidebar lists some of the issues that can create a conflict of interest for someone approving a compensation arrangement.
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Treat your employees like the valuable assets they are
Spring 2012
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 836
Abstract: When asked to list their organization’s assets, nonprofit leaders are likely to leave personnel off the list. But without a knowledgeable and committed staff, there’s little chance of delivering program services or raising enough money to fund them. This article discusses how to find and keep good staff. This starts with smart hiring, but staffers also need to buy in to the nonprofit’s mission and support its programs. A sidebar lists nonmonetary ways to let staffers know they’re valued.
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Your hospital and local employers: A win-win combination
Spring 2011
Newsletter: Healthcare Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 836
Abstract: Poor employee health habits can negatively affect employers’ bottom lines through high absenteeism, poor quality output, low productivity and skyrocketing insurance premiums. But hospitals are likely to be well positioned to help local businesses institute health management programs. Well-established hospitals offer employers credibility, a track record of accomplishment, diversity and flexibility of services, and certified expertise. This article shows how to get started, while a sidebar discusses how to help an employer build the foundation for a workplace health improvement program.