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Showing all 13 results

  • Can a charitable trust replicate a stretch IRA?

    January / February 2021
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 856

    Abstract: The “stretch” IRA is no more. But for those who have a substantial balance in a traditional IRA, a properly designed charitable remainder trust (CRT) can allow them to replicate many of its benefits. This article details how a charitable trust can act as an alternative to a stretch IRA. A sidebar explains that there are limits to how long a CRT can spread out distribution to heirs.

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  • COVID-19’s impact – 3 critical steps when canceling events

    August / September 2020
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 856

    Abstract: Canceling an important event is a dramatic measure that can have significant effects on an organization going forward, particularly when the events are major revenue generators. Whether those effects are largely positive or negative depends on how the nonprofit handles the cancellation. This article outlines some best practices. A sidebar considers alternative fundraising options, such as holding a virtual version of a planned event.

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  • The sandwich generation: A slice of life

    June / July 2017
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 856

    Abstract: If a person is pulled between the pressing needs of elderly parents and his or her own children, he or she is part of the “sandwich generation.” This position can lead to frustration, anguish and even financial loss. This article details steps to take to ease some of the pressure and ensure that the most critical issues are addressed. A sidebar explains why, in addition to taking care of parents and children, it’s equally important to look after one’s self.

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  • Fuel economy debate – Will CAFE standards be upheld — or changed?

    March / April 2017
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 856

    Abstract: The EPA and the NHTSA are in the midst of a year-long review to determine whether or not changes should be made to the CAFE standards. This article discusses the current requirements and the debate between the industry and regulators on whether they should be softened. A sidebar highlights the Trump administration’s known stance on fuel economy and emissions standards.

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  • Managing asset concentrations demands a balanced approach

    Spring 2017
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 856

    Abstract: Asset concentrations increase a bank’s risk by exposing it to significant potential losses. But in an effort to serve their communities, many community banks end up with high concentrations in local industries, such as agriculture, forestry or manufacturing. This article suggests some best practices for banks to follow to balance risk vs. reward and mitigate potential risks, including reviewing credit risk management policies and evaluating capital and reserves. A sidebar explains what examiners look for when assessing whether banks have high commercial real estate concentrations.

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  • Get ready for the new revenue recognition standard

    October / November 2014
    Newsletter: Public Company Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 856

    Abstract: Currently, revenue recognition rules are scattered over disparate sections of the Accounting Standards Codification. Many of these rules apply to specific industries or transaction types, creating inconsistent accounting treatments for economically similar transactions. But the Financial Accounting Standards Board has issued a new standard that replaces these rules with a single, principle-based revenue recognition framework. This article discusses the five steps necessary for entities to put the “core principle” of revenue recognition into action. It also discusses identification of performance obligations and the timing of revenue recognition. A sidebar lists five steps an entity needs to take to determine when revenue should be recognized under the new standard.

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  • Is cloud computing right for your dealership?

    January / February 2014
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 856

    Abstract: Since the advent of large mainframe computers, business computing has been associated with physical machines on the business’s premises. But that’s beginning to change with the rising popularity of “cloud computing,” which refers to the use of on-demand computing and data storage resources located on remote servers via the Internet. It can include hardware (such as servers), software, data center storage space, applications and networking components. This article discusses the benefits of cloud computing and how a business can engage it successfully. A sidebar describes three main cloud computing models to choose from.

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  • Extended depreciation-related deductions are good news

    Spring 2013
    Newsletter: Auto Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 856

    Abstract: The American Taxpayer Relief Act of 2012 (ATRA) has extended both expanded Section 179 expensing and 50% bonus depreciation through 2013. This article details the benefits of each tax reduction tool and explains how they can benefit dealers both as buyers and as retailers. But it also notes that ATRA might result in higher taxes for some dealership owners.

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  • 4 simple questions can help you choose the right funds

    January / February 2013
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 856

    Abstract: Whether investors personally select mutual funds or rely on an advisor to do it, it’s important that they understand what they own, why they own it and whether the fund is a good match for their investment goals. To help investors avoid picking a mutual fund clunker, this article offers four questions they should ask themselves about investment goals, active vs. passive investing, a fund’s long-term performance and its expense ratio.

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  • Back to the future — Create a viable buy-sell agreement now

    May / June 2012
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 856

    Abstract: A business owner needs a buy-sell agreement to provide liquidity and an orderly transition in the face of unexpected change. This article discusses the importance of ensuring the agreement is properly thought out. Failing to clearly define how value is to be determined, and how often, can lead to disputes that may undo the benefit of having a buy-sell agreement in the first place. The article explains that employing experienced valuation professionals can help avoid these problems and help address share price and funding issues.

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  • Suspicious activity: Are you seeing the big picture?

    Spring 2012
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 856

    Abstract: Monitoring customer transactions for suspicious activity is a key component of a financial institution’s Bank Secrecy Act / Anti-Money Laundering (BSA/AML) program. Unfortunately, many banks make the mistake of focusing their efforts on deposit accounts and paying less attention to other products and services, particularly lending. This article shows how, after conducting a risk assessment, a bank can design a BSA/AML compliance program that fits its risk profile, and then implement risk-based due diligence procedures to minimize lending-related BSA/AML risks. A sidebar lists several borrower red flags that may raise bank suspicions.

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  • A complex process made easier – Cox provides stock valuation guidance

    Winter 2009
    Newsletter: Expert / Valuation & Litigation Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 856

    Abstract: Even where statutes directly address valuation of a company’s stock for shareholder litigation, the task is complicated. But the 11th Circuit Court of Appeals opinion in Cox Enterprises, Inc. v. News-Journal Corp. illustrates and provides guidance on issues relevant to this topic. This article summarizes the facts of the case and explains why confusion remains over the difference between fair value and fair market value.

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  • Sunny days or storm clouds? A look at what’s on the M&A horizon

    August / September 2008
    Newsletter: Merger & Acquisition Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 856

    Abstract: Analyst predictions that M&A activity would slow in 2008 have proved accurate. During the first quarter, tighter credit markets reduced the availability of relatively cheap financing that had buoyed M&As for the previous few years. This article discusses how the softened economy has affected large and middle-market deals and both domestic and international mergers. It also explains why private-equity firms are likely to represent less of a competitive threat to corporate buyers in the near term.

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