873

Showing all 7 results

  • Financial dashboards: The drive for success

    April / May 2019
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 873

    Abstract: Nonprofits have increasingly turned to financial “dashboards” to help their boards and other audiences visualize important metrics, or key performance indicators (KPIs), for their organizations. This article discusses how to decide which metrics to use on a nonprofit dashboard and suggests several helpful KPIs. A sidebar offers up KPIs in other vital areas of the organization, such as risk management and governance and technology.

    Read More

  • Tax Cuts and Jobs Act gives ― and takes away

    April / May 2018
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 873

    Abstract: While early drafts of the Tax Cuts and Jobs Act (TCJA) proposed significant changes to qualified retirement plans, the version that passed has minimal impact on them. However, the TCJA did make some notable adjustments to the tax treatment of other types of employee compensation and benefits, for both employers and employees. Here’s a closer look at how corporate compensation and family and medical leave tax incentives are affected. A short sidebar discusses the TCJA’s impact on employee achievement awards, moving expenses and transportation fringe benefits.

    Read More

  • Turn rental real estate activity losses into tax benefits — But you must qualify as a “real estate professional”

    March / April 2012
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 873

    Abstract: This article discusses the hypothetical case of “Pat,” who’s losing money on his rental properties. He would like to deduct his losses, but the passive activity loss rules are restrictive. However, if he falls under the IRS definition of a “real estate professional,” he can enjoy tax benefits by converting passive losses into nonpassive losses. The article discusses what constitutes “passive” activity and what it takes to qualify as a real estate professional.

    Read More

  • Decisions, decisions — Options for minimizing exit costs from a CMBS loan

    January / February 2012
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 873

    Abstract: Commercial mortgage-backed securities (CMBS) loans provide real estate investors access to a larger pool of financing at lower rates than they could qualify for on their own. But when buying a property that’s being financed with a CMBS loan, it’s important to consider the consequences of exiting the loan. This article explains the concepts of yield maintenance vs. defeasance and their role in CMBS loans, and shows how to craft the loan document. Careful forethought will be rewarded with greater flexibility and lower costs if the property is later sold or refinanced.

    Read More

  • Volunteer or employee? Golf coach looks for overtime green in FLSA case

    September / October 2011
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 873

    Abstract: Teachers or other staff members will often take on additional leadership duties, but it’s long been a contentious matter as to whether the Fair Labor Standards Act (FLSA) should cover these volunteers. In one case, a school board employee served as the golf coach at a district high school and was paid a stipend. Following a Department of Labor guidance letter, the board decided to continue allowing nonexempt employees to coach but discontinued its policy of paying overtime. The employee sued. This article discusses the court’s ruling, while a sidebar looks at whether for-profit businesses qualify for an FLSA exemption in regard to interns. Purdham v. Fairfax County School Board, No. 10-1048, March 10, 2011 (4th Cir.)

    Read More

  • What you should know about forms of joint ownership

    September / October 2009
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 873

    Abstract: What’s the best way to hold a real estate title? The wrong ownership form can increase legal liability, enlarge your tax burden, and subject an estate to probate. In contrast, choosing the right ownership form can reduce red tape while improving a property’s profitability. This article discusses the different options and who might benefit the most in each case. A sidebar looks at living trusts as a means of holding titles to personal residences and other major assets.

    Read More

  • Risk vs. reward – The potential benefits — and pitfalls —of emerging markets investing

    March / April 2009
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 873

    Abstract: Even though emerging markets have a reputation for volatility and risk — a reputation that has been well earned amid the market’s downturn — they also offer strong growth potential and diversification benefits. Both are big reasons why emerging markets stocks can be a vital part of many investors’ portfolios. This article explores the benefits and risks of investing in emerging markets stocks.

    Read More