868

Showing 1–16 of 18 results

  • Dealership Management Systems – Shaping your own “Mission Control Center”

    Winter 2020
    Newsletter: Auto Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 868

    Abstract: This article explores acquiring a new DMS, and offers guidance on where to start, what popular features are available and how to avoid overspending.

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  • What’s a clawback ― and should you be worried about it?

    November / December 2019
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 868

    Abstract: By temporarily doubling the gift and estate tax exemption amount, the Tax Cuts and Jobs Act created an historic opportunity for affluent families to shelter wealth from transfer taxes through lifetime giving. But some families are concerned that, if they take advantage of this opportunity, a portion of those gifts may be “clawed back” into their estates and be subject to estate taxes when the exemption amount is reduced. This article explains how, in theory, a clawback works. A sidebar explains how the IRS has alleviated concerns about assets being clawed back into one’s estate.

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  • Bouncing back – Lending to businesses in the aftermath of a disaster

    October / November 2018
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 868

    Abstract: In the aftermath of a natural or man-made disaster, small businesses often need immediate access to capital to tide them over. But lending to a company experiencing extreme challenges following a major weather event, such as a hurricane or an earthquake, is risky — especially if a business must relocate and rebuild its operations in a new location. This article provides some guidance for lenders in deciding which applicants to approve, offering several criteria to consider — including the extent of the damage, whether a company has dealt with disaster before and its previous performance. A sidebar lists some ways lenders and their banks can support disaster relief efforts.

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  • IRS targets syndicated conservation easements

    July / August 2017
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 868

    Abstract: The IRS has issued a notice warning taxpayers that it considers certain syndicated conservation easement transactions that offer investors significant charitable deductions to be “tax avoidance transactions,” otherwise known as unlawful tax shelters. Taxpayers involved in such a transaction — or a “substantially similar” transaction — may be at risk for an audit, the denial of charitable deductions and the imposition of substantial underpayment penalties. This article summarizes IRS Notice 2017-10. RP Golf, LLC v. Comm’r, No. 2016-80, April 28, 2016 (Tax Ct.)

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  • 7 tactics for boosting your bottom line

    April / May 2017
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 868

    Abstract: Sales growth and expense control requires continual creative and critical thinking. Both management and employees need to question how things are done, look for ways to improve, and implement the changes likely to improve operations. Management needs to have a handle on the current sales breakdown between product lines and customer segments and the expenses making up the bulk of costs. This article provides seven strategies to help increase sales and decrease costs, including partnering with other sellers and leveraging social media. A sidebar notes that expanding the company’s product or service lines can bring in more revenue.

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  • Are you ready for the new overtime rules?

    Fall 2016
    Newsletter: Manufacturer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 868

    Abstract: The Department of Labor issued new final overtime rules that update the thresholds for classifying workers as nonexempt and highly compensated. The controversial changes will increase pay for more than 4 million workers. This article explains changes that will go into effect starting on December 1, how they will impact manufacturers and how businesses can legitimately reduce overtime costs. A sidebar highlights the stance the National Association of Manufacturers has taken on the new rules.

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  • What every lender needs to know about impairment

    August / September 2016
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 868

    Abstract: Impairment testing is designed to give lenders and other stakeholders an early warning sign that the value of a company’s goodwill, brand or other indefinite-lived intangible asset has decreased. This article explains which intangible assets are subject to impairment, how it’s measured and how the accounting rules about impairment testing are evolving. A sidebar shows how impairment affects a borrower’s financial statements.

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  • Have you addressed elderly parents in your estate plan?

    April / May 2016
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 868

    Abstract: Typically, an estate plan includes accommodations for one’s spouse, children, grandchildren and even future generations. But some members of the family can be overlooked, such as parents or in-laws. This article offers a five-step plan for adult children to incorporate their parents’ needs into their own estate plans. A sidebar notes the peril of making gifts without considering the impact they might have on any government benefits due to the recipient.

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  • Mutual funds or ETFs? Understand the differences before you choose

    March / April 2016
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 868

    Abstract: Mutual funds and exchange-traded funds (ETFs) have much in common, but also important differences that make each more appropriate for some situations than others. This article describes differences in investment management, pricing and tax treatment and how these features may benefit investors. A sidebar advises investors to consider their investment objectives before choosing mutual funds or ETFs.

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  • What you need to know about ADP/ACP discrimination testing

    Year End 2014
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 868

    Abstract: Each year plan sponsors must test 401(k) plans to ensure that the contributions made by and for rank-and-file employees, also known as non–highly compensated employees (NHCEs), are reasonably proportional to contributions made for highly compensated employees (HCEs), generally the company’s owners and managers. This article examines what all employers should understand about the tests — known as the actual deferral percentage (ADP) test and the actual contribution percentage (ACP) test.

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  • It’s not business, it’s personal – Personal goodwill offers opportunities for M&A planning

    November / December 2014
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 868

    Abstract: Parties to merger and acquisition (M&A) transactions involving closely held corporations may enjoy certain tax benefits if they can allocate a portion of the purchase price to individual shareholders’ personal goodwill. This article explains how it works. Although the IRS doesn’t much like personal goodwill, a sidebar discusses a recent Tax Court case confirming that goodwill remains a viable tax-planning tool under the right circumstances.

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  • Footnotes tell a story – What constituents can glean from your financial statements

    Summer 2014
    Newsletter: Profitable Solutions for Nonprofits

    Price: $225.00, Subscriber Price: $157.50

    Word count: 868

    Abstract: When reviewing financial statements, nonprofit board members and managers sometimes make the mistake of focusing solely on bottom-line figures, but these statements also may include a wealth of information in their disclosures. Savvy constituents and potential supporters know this, so nonprofit executives need to be familiar with the common types of disclosures and the information they make available for scrutiny. This article notes the information that statements provide regarding accounting policies, related party transactions, contingencies and other matters. A sidebar describes a particular Form 990 disclosure that has gotten renewed attention.

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  • Should you pay off your mortgage early?

    March / April 2013
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 868

    Abstract: Paying down a mortgage early can save serious amounts of interest expense over the course of a 30-year loan, but it’s important to take into account the value of the mortgage interest tax deduction. This article looks at the pros and cons, including whether the savings could yield a higher return if invested in stocks or bonds. The article poses several additional questions to consider before retiring a mortgage early.

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  • Performance anxiety — Measuring your nonprofit’s impact

    Winter 2013
    Newsletter: Nonprofit Observer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 868

    Abstract: Nonprofits don’t have shareholders, but they do have stakeholders who may have different ways of evaluating an organization’s effectiveness. So a nonprofit needs to ensure that it’s operating efficiently and meeting stakeholders’ expectations. But there’s one measure of nonprofit success that’s proving popular: outcomes. This article discusses measuring outcome and how to determine performance targets, set benchmarks and communicate results. A sidebar explains how ratio analysis works.

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  • Navigating the ins and outs of esMD

    Summer 2012
    Newsletter: Vital Signs

    Price: $225.00, Subscriber Price: $157.50

    Word count: 868

    Abstract: The Centers for Medicare and Medicaid Services is launching a new program — Electronic Submission of Medical Documentation — that could help physicians keep a lid on documentation-related costs by helping to streamline the collection, submission and review process. This article examines how the program will be phased in and how practices can take advantage of it. A sidebar explains some of the mechanics of participation.

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  • What’s Congress done for benefits lately? How the Small Business Jobs Act of 2010 affects you

    February / March 2011
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 868

    Abstract: The Small Business Jobs Act of 2010 (SBJA) affects 401(k), 403(b) and governmental 457(b) plans and can potentially expand the availability of Roth features to plan participants. This article discusses why a plan sponsor would want to amend its plan to allow for the Roth feature and the steps needed to do so.

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