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Showing all 14 results

  • How the SECURE Act will impact retirement planning

    May / June 2020
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 859

    Abstract: A new law took effect on January 1 that ushers in some of the most sweeping changes to employer-sponsored retirement plans in decades. The Setting Every Community Up for Retirement Enhancement (SECURE) Act is designed to make it easier for many businesses, including dealerships, to offer a retirement plan to employees — and for employees to save money for a financially secure retirement. This article covers the act’s main provisions geared toward employers and employees. A sidebar covers legislation eliminating stretch IRAs.

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  • Prepare now to handle a reputation-damaging crisis

    Spring 2020
    Newsletter: Nonprofit Observer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 859

    Abstract: Many nonprofits take time to develop disaster plans in anticipation of natural disasters, active shooter situations and other harrowing events. They may not, however, think about handling crises such as sexual harassment or embezzlement allegations against a leader, a regrettable social media post or similar circumstances that could generate significant damage. This article focuses on pinpointing these types of risks, assembling a crisis management team and developing a crisis manual. A communication plan and transparency also are discussed. A sidebar spotlights postcrisis actions to restore the nonprofit’s reputation and prevent future crises.

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  • A win-win proposition – A charitable remainder trust benefits you and your favorite charity

    June / July 2019
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 859

    Abstract: Charitable remainder trusts (CRTs) have been around for decades, and they continue to be a viable estate planning strategy in the wake of the Tax Cuts and Jobs Act and other recent tax legislation. This article details how a CRT works and explains the role of the CRT’s trustee. A brief sidebar explores two types of CRTs.

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  • New tax law limits business interest expense deductions

    Fall 2018
    Newsletter: Manufacturer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 859

    Abstract: Under the Tax Cuts and Jobs Act (TCJA), starting in 2018, manufacturers with more than $25 million in average annual gross receipts will generally be able to deduct less interest expense than they could have deducted under prior law. This article provides details on this new limitation, which is expected to have an adverse effect on some companies in capital-intensive industries. A sidebar illustrates how to calculate interest expense deductions under the new law.

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  • Risk and reward – Consider these factors when pricing commercial loans

    Summer 2015
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 859

    Abstract: Many community banks take a “seat of your pants” approach to pricing commercial loans. A better way is risk-based pricing, which allows a bank to effectively judge whether the pricing is sufficient to cover its costs and risks. This method also does a superior job of customizing prices based on the borrower’s credit profile and relationship with the bank and the loan’s terms. This article addresses the various loan risks, and how costs factor in. A sidebar briefly discusses how costs factor into the picture of a loan’s profitability.

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  • Can you bank on your borrower’s inventory counts?

    February / March 2015
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 859

    Abstract: Cash is the asset most coveted by employees who resort to fraud. But inventory is another popular choice, especially for more-sophisticated thieves and particularly in certain industries. This article discusses some of the more common scams and how to prevent and detect them. A sidebar lists eight questions to ask to determine which borrowers are most at risk for inventory theft and misstatement.

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  • Making the right entity choice in today’s tax environment

    November / December 2013
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 859

    Abstract: From a tax perspective, pass-through structures — such as limited liability companies (LLCs), S corporations and partnerships — have been the preferred business entity choice in recent years. But increases in individual income tax rates have made the decision whether to convert to a C corporation a closer call. And if lawmakers reduce the federal corporate tax rate, C corporations may become more attractive. This article discusses the recent tax law changes and their effect on the tax efficiency of C corporations, while a sidebar looks at the advantages of S corporations.

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  • Operate each day like it’s your last – Sale-ready dealerships can fetch more and sell faster

    Fall 2013
    Newsletter: Auto Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 859

    Abstract: Automotive industry experts report that buy-sell new-car activity is up and that average dealer earnings are at all-time highs. These trends are good news for owners thinking about retiring or selling their dealerships. Even if they’re not, it’s always a good idea to run a business “sale-ready” to maximize return on investment. This article suggests how to do so by focusing on such items as the physical plant, profit margins and overhead expenses, and professional management. A sidebar discusses some of the factors that drive a dealership’s value.

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  • Americans with Disabilities Act – Competitive transfer policy not cleared for takeoff

    March / April 2013
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 859

    Abstract: In trying to accommodate disabled employees under the Americans with Disabilities Act (ADA), employers have a variety of options. United Airlines placed disabled workers in vacant positions provided no better qualified candidates were in the running. This “competitive transfer” policy led to a lawsuit that claimed it violated the ADA. This article discusses how the U.S. Court of Appeals for the Seventh Circuit ruled, taking into account two previous cases. A sidebar discusses a case in which a disabled employee sued after refusing her employer’s reassignment. EEOC v. United Airlines, Inc, No. 11-1774, March 7, 2012 (7th Cir.); EEOC v. Humiston-Keeling, No. 99-3281, Sept. 15, 2000 (7th Cir.); US Airways, Inc. v. Barnett, No. 00-1250, April 29, 2002 (Supreme Court); Kallail v. Alliant Energy Corporate Services, Inc., No. 11-2202, Sept. 4, 2012 (8th Cir.).

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  • Transaction denied — Federal Circuit addresses software patentability

    February / March 2012
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 859

    Abstract: The patentability of software applications is by no means certain. This article looks at a recent decision handed down by the U.S. Court of Appeals for the Federal Circuit. The court’s ruling addresses the role and application of the so-called machine-or-transformation test for the patentability of method claims. In so doing, it took into account a Supreme Court ruling that the machine-or-transformation test isn’t the exclusive check for patentability of claims. Citations: CyberSource Corporation v. Retail Decisions, Inc., No. 2009-1358, Aug. 16, 2011 (Fed. Cir.); Bilski v. Kappos, No. 08-964, June 28, 2010 (Supreme Court)

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  • Get ready for a RAC attack

    Winter 2012
    Newsletter: Rx for Practice Management / Practice Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 859

    Abstract: Medicare’s Recovery Audit Contractor (RAC) programs are now operational in all 50 states — and beginning Jan. 1, 2012, all states must have RAC programs in place to identify improper payments for Medicaid services. Furthermore, the audits are now focusing on outpatient settings as well as inpatient. So all physician practices that submit claims to these federal programs will likely be reviewed at some point by a RAC. This article shows what happens if a RAC determines an overpayment has been made to a practice, and how the appeal process works. It also shows how to prepare for an audit, while a sidebar lists the four RAC contractors and their assigned territories.

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  • Time flies when you have a 401(k) plan – What you need to do now to prepare for year end

    August / September 2010
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 859

    Abstract: The end of the calendar year is approaching and, with it, a host of employee benefit plan tasks. While it may seem months away, it’s never too early for employers to review what needs to be done between now and the end of the year. This article offers some questions employers should be asking.

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  • SBA lends a hand – Floor plan financing program provides working capital

    November / December 2009
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 859

    Abstract: An expansion of a Small Business Administration (SBA) loan program makes it easier for creditworthy auto dealerships to borrow against inventory, bumping up cash flow, liquidity and access to working capital. The SBA’s dealer floor plan (DFP) financing pilot program began July 1 and runs through Sept. 30, 2010. This article answers some frequently asked questions about the program, and describes industry efforts to encourage lenders to make these loans to dealers.

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  • Software solutions can be affordable

    Fall 2009
    Newsletter: Profitable Solutions for Nonprofits

    Price: $225.00, Subscriber Price: $157.50

    Word count: 859

    Abstract: It may seem harder than ever for a not-for-profit to budget for computer software that will bring it into the next decade. After all, its leaders want to update and expand, take advantage of new features on the market and adequately protect their computer system from outside threats. But there is a way to find effective, inexpensive software solutions, including low-cost and no-cost options for creating, sharing, backing up and restoring original and PDF files, and protecting the organization from cyber-threats. This article lists specific examples of available software.

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