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Showing all 16 results
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Approaching retirement? How to deal with market volatility
September / October 2020
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 860
Abstract: Those approaching retirement, or who are already retired, may be worried about the effects of recent market volatility on their retirement portfolio. This article explains how to review and adjust asset allocations and manage multiple time horizons. It also offers tips on “catching up” for those who haven’t saved enough. A sidebar describes retirement relief offered by the CARES Act.
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Develop a formal business plan with sharp direction
September / October 2019
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 860
Abstract: Dealer-owners can detail the future direction of their dealership by drafting a formal, written business plan. This road map can help owners make operational and financial decisions that best position their business for future profitability. This article focuses on the content and structure of an auto dealership’s business plan. A sidebar offers solutions to the perceived “I-don’t-have-enough-time” problem.
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Develop a formal business plan with sharp direction
Fall 2019
Newsletter: Auto Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 860
Abstract: Dealer-owners can detail the future direction of their dealership by drafting a formal, written business plan. This road map can help owners make operational and financial decisions that best position their business for future profitability. This article focuses on the content and structure of an auto dealership’s business plan. A sidebar offers solutions to the perceived “I-don’t-have-enough-time” problem.
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Asset protection – Shielding your individual wealth today
Summer 2017
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 860
Abstract: Many affluent individuals have worked hard for years to accumulate assets and create wealth, but haven’t taken steps to protect their hard-earned assets. This article suggests some asset strategies an individual can put in place, including learning what the law is in his or her state, purchasing liability insurance, and setting up a trust. A sidebar spotlights the role of domestic asset protection trusts.
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Your records could make — or break — your tax deductions
May / June 2017
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 860
Abstract: A recent decision by the U.S. Tax Court included both good and bad outcomes for a married couple’s real estate activities and some of their deductions. On both counts, though, the court’s ruling came down to their record keeping. This article highlights the importance of record keeping for all real estate transactions, and a sidebar discusses the possibility of penalties due to poor record keeping. Moon v. Comm’r, T.C. Summ. 2016-23, May 23, 2016 (Tax Ct.)
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Ready for a raffle? Follow the rules and this fundraising tool could be a winner
February / March 2017
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 860
Abstract: Raffles have long been a popular fundraiser for nonprofits. They’re easy to produce, affordable for participants and reliable revenue generators. But they’re also subject to strict rules, particularly in the area of tax law. This article explains the federal income tax requirements linked to unrelated business income, reporting and withholding. A sidebar details when an organization might be required to withhold 28% of raffle prizes for federal income tax backup withholding.
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Can your practice meet HITECH goals? Smart ways to optimize your EHR system
Summer 2016
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 860
Abstract: The HITECH Act of 2009 prompts physicians and other health care shareholders to adopt health information technology to help improve efficiency and cut costs. As a result, most practices have implemented some version of EHR. This article suggests various ways to optimize an EHR system. A sidebar looks at how mobile technologies are affecting EHR.
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Variable vs. fixed rates: Help borrowers weigh their options
Year End 2015
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 860
Abstract: Interest rates have been near historical lows. But as rates slowly start to increase, now may be a smart time for customers with variable-rate loans to lock into fixed-rate loans. This article reviews where rates have been over the last four decades and which types of borrowers might benefit from making the variable-to-fixed conversion. A sidebar takes a closer look at interest rate swaps as a financing alternative.
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Cause and effect – How purchasing policies can impact profitability
May / June 2015
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 860
Abstract: Winning the bid for a job is only the first step toward a successful project. It’s important for contractors to plan carefully, communicate clearly and track expenditures every step of the way. This article explains some ways to establish and follow consistent purchasing policies to increase the chances of achieving a beneficial profit margin. A sidebar looks at the effect change orders and variances can have on purchasing policies.
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How should you value donated property?
October / November 2013
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 860
Abstract: Whether a nonprofit receives used computers, office furniture, a building or something else, the fair market value (FMV) of donated property needs to be recorded on its Form 990 and financial statements — and perhaps Schedule M, depending on the type and amount of contributions. This article discusses properly assessing the FMV of the property as required by the IRS. And, as a sidebar notes, valuing inventory has its own rules for donors seeking a deduction.
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E-prescribing: A mandate you simply can’t ignore
Summer 2012
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 860
Abstract: E-prescribing allows a physician, nurse practitioner or physician assistant to electronically transmit a new prescription or renewal authorization to a community or mail-order pharmacy. The use of this functionality is becoming so widespread — and offers such convenience and efficiency for both the doctor and patient — that it can’t be ignored. This article describes what — under the Medicare financial incentive program — a “qualified” e-prescribing system must be able to do, and shows the reader how to implement one. A sidebar chart lists the benefits and barriers to e-prescribing.
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Planning necessary to bequeath a retirement plan
July / August 2010
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 860
Abstract: For those who have had the good fortune to leave their retirement funds untouched, there’s at least one upside to estate planning: the fact that they can share their considerable tax-deferred wealth with family members. But who should be the beneficiary? Before making a decision, it’s important to consider the income and estate tax implications of one’s choice.
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Who’s watching over your contractor’s license? California case highlights importance of license management in all states
January / February 2010
Newsletter: Construction Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 860
Abstract: When a couple directed a builder to stop work after he’d failed to provide documents to back up time-and-materials billings, he filed a mechanics’ lien against the property in the name of the company. But it turned out that the company’s owner, having left the country to do missionary work, had let his California general contractor’s license be used by the employee, instead of assigning it to a legally “qualifying individual” before it expired. As a result, the court dismissed the lien claim and reinstated the judgment against the company. A sidebar to this article looks at the legislative history of California’s tough contractor licensing law penalty provisions.
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Do you know what your competitors are up to? There are many ways of finding out …
Fall 2009
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 860
Abstract: Knowledge is power. The more a company knows about its competitors, the better it will be able to anticipate their moves as well as create its own countermoves and proactive measures. This article describes a number of perfectly legitimate ways to gather competitive intelligence. And, as a sidebar explains, one such way is to hire competitors’ employees, providing one is careful to observe noncompete agreements or other legal constraints.
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IRS simplifies timing of taxes on ADP corrections
August / September 2009
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 860
Abstract: Many plans that provide for elective contributions are subject to the actual deferral percentage (ADP) test. This test limits the amount that certain plan benefits provided to highly compensated employees (HCEs) may exceed benefits provided to nonhighly compensated employees (NHCEs). A failing ADP test is something that many plans have to face at some point in time. While this sounds intimidating, the fix is actually pretty easy under new IRS requirements. This article takes a look at the law and provides a few examples.
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Court excludes assets from gross estate in family LLC case
Fall 2008
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 860
Abstract: After dealing taxpayers a series of losses in cases involving family limited partnerships (FLPs) and limited liability companies (LLCs), the Tax Court has allowed the assets in a family LLC to be excluded from the decedent’s gross estate. This article discusses how the opinion in Estate of Mirowski v. Commissioner can provide valuable guidance on how taxpayers can use these valuable tools.