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Showing 1–16 of 21 results

  • Traveling light – The tax ramifications of business travel expenses

    August / September 2019
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 850

    Abstract: For some companies, travel still is a significant part of the way they do business. Even if business travel is merely occasional — rather than a way of life — for a business and its employees, it’s important to be aware of how travel expenses are taxed to avoid adverse outcomes. This article explains the tax ramifications of business travel expenses. A sidebar discusses the concept of a “tax home” for purposes of the business-travel deduction rules.

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  • Should you outsource billing?

    Fall 2017
    Newsletter: Rx for Practice Management / Practice Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 850

    Abstract: Whether to handle billing in-house or hire an outside billing company is an important decision with significant implications for a practice’s long-term financial health. This article looks at the drawbacks of outsourcing, such as setup fees and locked-in contracts, and the benefits, such as streamlined billing procedures. A sidebar lists 10 factors for a medical practice to consider when hiring an outside company to ensure accurate and reliable billing.

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  • Attract qualified employees with a retirement plan

    October / November 2017
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 850

    Abstract: Retirement plans can benefit employers in multiple ways, from helping them attract and retain qualified employees to allowing tax deductions that can lower their companies’ tax bills. This article explains several types of retirement plans companies can offer employees. It also discusses the importance of ensuring plans remain in compliance with regulations, continuing to make required contributions, and keeping employees informed of changes in either their accounts or the plan.

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  • Recipe for success – Attracting nonprofit execs with creative compensation mixes

    Summer 2017
    Newsletter: Nonprofit Observer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 850

    Abstract: The IRS’s reasonable compensation rule sometimes may seem like an obstacle to attracting and retaining qualified and effective nonprofit executives. But creative compensation packages can help. This article suggests offering executives, in addition to salary, retirement-related benefits such as a 457(b) plan, performance-based bonuses and work/life balance perks like telecommuting and flexible schedules. A sidebar takes up the question, “Should you pay board members?”

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  • The responsibilities of being an executor – Make sure you’re up to the task

    June / July 2016
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 850

    Abstract: Before a person agrees to be an executor of an estate, he or she should understand what the role entails. While serving as an executor can be an honor, the role carries significant responsibilities. This article highlights the multiple tasks required by an executor (called a “personal representative” in some states), which includes filing tax returns, taking inventory of the deceased’s assets and closing the estate. A sidebar explains how an executor is paid.

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  • Tibble case puts focus on fiduciaries’ ongoing duties

    Year End 2015
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 850

    Abstract: Earlier this year, the U.S. Supreme Court clarified the ongoing duty of retirement plan fiduciaries to monitor plan investments. Tibble v. Edison International has been percolating through the federal court system since 2007. The article reviews the case’s focus on the timing of lawsuits against plan fiduciaries for breaches of their fiduciary duty. Tibble v. Edison International, 135 S.Ct. 1823 (U.S. 2015); 29 U.S.C. § 1113

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  • Premarital planning – Protecting your assets without a prenup

    August / September 2015
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 850

    Abstract: Protecting family assets in the event of a divorce is particularly significant for family business owners, who typically want to avoid sharing ownership with their ex-spouses or their children’s ex-spouses. A prenuptial agreement can be an effective tool for overriding marital property rights and keeping assets in the family. This article explores the benefits and drawbacks of a prenuptial agreement, and details an alternative to a prenup — a domestic asset protection trust.

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  • How does industry risk impact business valuation?

    July / August 2015
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 850

    Abstract: There’s a trade-off between risk and return in business valuation. Investors expect to receive a higher return as the company exposes them to greater risk. Industry-specific risk is an important consideration when estimating an investor’s expected return. This article explains how business valuators measure industry risks and factor them into their analyses. A sidebar highlights the importance of defining the subject industry correctly.

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  • New accounting rule for revenue recognition – Real estate companies must exercise more judgment

    January / February 2015
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 850

    Abstract: FASB has recently issued new guidance that standardizes when and how every type of company must recognize revenue. The guidance makes significant changes to the rules for accounting for real estate sales and makes it likely that revenue will be recognized sooner than it has been under the existing guidance. This article describes five steps that, going forward, a business must follow to determine when to properly recognize revenue on its financial statements. However, as a sidebar explains, the current accounting rules for most sale-leaseback transactions involving real property were retained.

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  • Regulators raise the bar on outsourcing relationships

    Fall 2014
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 850

    Abstract: In recent years banking regulators have raised their expectations about bank oversight of outside service providers. This article details how, if your bank outsources key functions to third parties, it’s a good idea to review your existing relationships — as well as your policies, procedures and controls for managing those relationships — to ensure that they meet regulators’ expectations. A sidebar describes instances over the last two years when federal banking regulators cracked down on financial institutions that failed to adequately oversee third-party service providers.

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  • The impact of delay damages – What to expect when you’re expecting construction litigation

    September / October 2014
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 850

    Abstract: Calculating damages in cases of construction delays can prove especially tricky when an owner causes the delay. Why? Because a significant portion of a contractor’s costs will need to be allocated among multiple projects. This article describes two types of overhead costs that require cost segregation or job-specific allocations and discusses several other types of damages a contractor could pursue — while a sidebar looks at remedies for owners who face delays caused by contractors.

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  • Growing sales in small and declining markets

    September / October 2014
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 850

    Abstract: While automobile sales have rebounded nicely in many areas of the country since the depths of the recession, there are still some regions where the market of car buyers is shrinking or small. For dealerships located in these markets, success often comes down to the ability to diversify. This article discusses a few creative ways that some dealerships have diversified in order to increase sales, revenue and profits. A sidebar notes several ways to grow market share.

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  • Much ado about nothing? New financial reporting framework draws mixed reaction

    Winter 2014
    Newsletter: Management & Tax Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 850

    Abstract: Last year, the American Institute of Certified Public Accountants (AICPA) released a new type of special purpose financial reporting framework: “Financial Reporting Framework for Small- and Medium-Sized Entities” (FRF for SMEs). The organization’s intent was to ease reporting for smaller, privately held, owner-managed companies that aren’t required to follow Generally Accepted Accounting Principles (GAAP). But some observers have expressed reservations. This article explains how the new framework operates and why it’s more suitable for some organizations than for others. A sidebar notes that the AICPA has provided a decision tool for those who are uncertain whether to adopt this new framework.

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  • The ins and outs of earnouts – They can seal the deal, but be sure to think it through

    July / August 2013
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 850

    Abstract: It can be frustrating when a seller and potential buyer of a dealership can’t agree on price — but an earnout provision in a purchase agreement can help seal the deal. In an earnout agreement, the seller typically accepts at closing a payment lower than the asking price and maintains an interest in the business. The expectation is that the business will do well enough to compensate the seller with future payments — but this article also explains how to manage the risk that it won’t. A sidebar addresses the appropriate length of a term covered by an earnout provision.

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  • How to manage a business in uncertain times

    April / May 2013
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 850

    Abstract: In today’s uncertain economy, it may be tempting to postpone major business decisions. But doing so can lead a business into a downward spiral. This article explains why, and offers six guidelines for moving forward. A sidebar offers examples of companies that were founded or that introduced successful products during difficult economic times.

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  • Who’s looking at impairment?

    October / November 2012
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 850

    Abstract: When the Financial Accounting Standards Board relaxed its annual impairment testing requirements, some private firms mistakenly thought they were no longer required to test or report impairment. Not true. Impairment testing is alive and well. And many more borrowers could face impairment losses as the economy continues to limp along. This article describes the quantitative testing that’s required and the qualitative pretesting that’s allowed, and lists several factors to consider when deciding whether to formally test for impairment. A sidebar notes the impact of write-offs on financial statements.

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