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  • Tax implications of equity-based compensation

    September / October 2019
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 877

    Abstract: Equity-based compensation is a powerful tool for attracting, retaining and motivating executives and other employees. By rewarding recipients for their contributions to a business’s success, it aligns their interests with those of the company and provides them with an incentive to stay. This article explores several equity-based compensation options. A sidebar explains how companies that aren’t prepared to share equity with employees can still enjoy the benefits of equity-based compensation.

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  • Don’t get taken hostage – Practices must protect themselves from ransomware

    Summer 2019
    Newsletter: Rx for Practice Management / Practice Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 877

    Abstract: Although ransomware attacks are more common in larger health care systems because of their size and deeper pockets, physicians’ offices are increasingly targets. Smaller offices are vulnerable both because of the quality and amount of available data on their computer networks — and because many physicians’ offices are easy to infiltrate. This article provides eight tips for preventing, or responding to, a ransomware attack, such as conducting regular software updates and monitoring staff use of online data. A sidebar discusses FBI guidelines on ransomware prevention and response.

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  • How valuation expertise strengthens buy-sell agreements

    May / June 2018
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 877

    Abstract: A solid buy-sell agreement can help closely held businesses avoid disruptions when a shareholder leaves the business. This article explains critical business valuation issues to address when drafting or reviewing a buy-sell, including the appropriate valuation method, level and standard of value, and valuation date. A sidebar highlights why it’s important to specify whether life insurance is an asset of the business or merely a funding mechanism.

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  • Sudden impact: When a spouse unexpectedly dies

    February / March 2018
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 877

    Abstract: It’s almost impossible to fully prepare for a spouse’s sudden death, but it helps to keep one’s finances organized and communicate with a spouse about these matters. This article offers points to address in the event a spouse dies unexpectedly. A sidebar explains why it may be a good idea to file a return to establish the value of inherited assets.

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  • A TRU balances interests of current, future beneficiaries

    September / October 2015
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 877

    Abstract: Trusts often create conflicts between current beneficiaries, who receive the income that the trust generates, and remainder beneficiaries, who receive what’s left at the end of the trust’s term. A total return unitrust (TRU) can better balance both current and remainder beneficiaries’ interests. Using a fictional example, this article details how a TRU can benefit all beneficiaries. A sidebar looks at whether an existing trust can be converted into a TRU.

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  • The question every manufacturer wants answered – What’s the value of my business?

    Fall 2014
    Newsletter: Manufacturer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 877

    Abstract: The scene is set for a stunning M&A display for the rest of 2014 and beyond. Sellers in some industry segments may wind up in a bidding war that drives up their values. But some buyers are still trolling for bargains, so it’s important to not take the first offer without obtaining a formal appraisal first. This article discusses three valuation approaches — cost, market and income — that appraisers use to value manufacturers, while a sidebar cautions against using industry “rules of thumb” as the sole method of valuation.

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  • What private company GAAP means to you

    Year End 2013
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 877

    Abstract: This summer, the Financial Accounting Standards Board proposed some revisions to Generally Accepted Accounting Principles to accommodate the needs of private businesses and their stakeholders. The proposals target four specific areas: intangible asset recognition, amortization and impairment of goodwill, certain types of interest rate swaps, and variable interest entities. This article shows how these proposals might affect private borrowers’ financial statements. A sidebar discusses the AICPA’s financial reporting framework that small private firms with relatively simple business models can use right now.

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  • In treatment (or not): An FMLA case

    January / February 2013
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 877

    Abstract: If an employee exceeds approved Family and Medical Leave Act (FMLA) time off for a medical procedure by visiting the doctor’s office at a separate location prior to the procedure, does that time qualify as "treatment"? No, according to the Seventh Circuit. This article discusses a case that illustrates the complexity of defining "treatment" according to the FMLA. Citation: Jones v. C &D Technologies, Inc., No. 11-3400, June 28, 2012 (7th Cir.)

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  • Protect your nonprofit by cross-training staff

    February / March 2012
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 877

    Abstract: The cross-training of accounting personnel and other employees — teaching them how to do each other’s jobs — can help protect an organization from an absence in the short or long term. This article describes the benefits to both companies and employees. But it’s not for everyone: It’s important that companies pick employees who are interested in particular areas of the operation and are open to change. And, as a sidebar explains, cross-training programs are most successful when nonprofits are attuned to some of the prickly issues that can arise.

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  • What you see may not be what you get — Making complex valuation adjustments

    July / August 2008
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 877

    Abstract: The process of valuation often requires adjustments to ensure the final numbers make sense for a particular company. Adjustments can affect how a valuator applies the cost, market and income approaches. So, it’s imperative to consider their impacts throughout the valuation process. This article explains the different categories of adjustments, using examples to illustrate their effects on value. It notes that, because discrepancies between two expert opinions can occur, expertise is key in applying the appropriate valuation adjustments.

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