891

Showing all 13 results

  • The new normal – Learning from the pandemic and preparing for the future

    Summer 2020
    Newsletter: Rx for Practice Management / Practice Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 891

    Abstract: Physician practices have had to be creative and flexible in responding to the COVID-19 pandemic in many ways. These efforts might need to continue as practices make changes to better guard against similar crises in the future. This article suggests some steps medical practices can take to shore up operations, including increasing the use of telemedicine and re-evaluating equipment procurement strategies. A sidebar looks at how to create a disaster preparedness plan.

    Read More

  • What bond investors need to know about yield

    March / April 2020
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 891

    Abstract: To evaluate bond performance, investors are told to compare yields. Yet definitions of “yield” aren’t always straightforward. This article defines several, including current yield, yield to maturity and yield to call. The right type of yield depends largely on whether the bond is callable or noncallable. A sidebar explains why investors trying to compare short- and long-term bonds should consider consulting the yield curve.

    Read More

  • 6 simple steps to shrink your outstanding receivables

    Summer 2016
    Newsletter: Manufacturer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 891

    Abstract: When cash flow doesn’t keep pace with work flow, manufacturers need to take a hard look at their billing practices to ensure no jobs fall through the cracks. This article outlines ways for manufacturers to strengthen their collection processes. A sidebar highlights a possible tax break for uncollectible accounts.

    Read More

  • When can an expert consider subsequent events?

    July / August 2016
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 891

    Abstract: Financial experts often encounter evidence of events that occurred after the valuation or damage date that may have a bearing on their conclusions. This article looks at the extent to which they can consider this evidence when valuing an asset or calculating damages. The article provides a brief summary of the rules concerning ex post facto data, but points out that sometimes courts deviate from these guidelines to achieve an equitable result. A sidebar looks at two types of subsequent events that current accounting principles consider. Okerlund v. U.S., 365 F.3d 1044 (Fed. Cir. 2004)

    Read More

  • Performance-based pay regulations finalized – Public companies should review their compensation plans

    August / September 2015
    Newsletter: Public Company Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 891

    Abstract: On March 31, 2015, the IRS issued final regulations regarding two important exceptions to IRC Section 162(m), which caps a public company’s deduction for compensation paid to top executives at $1 million. The exceptions apply to qualified performance-based compensation and to compensation paid by new public companies during a transition period. This article digs into the final regs. A sidebar notes the conditions under which a plan qualifies for the performance-based pay exception.

    Read More

  • Miscellaneous itemized deductions – What you can — and can’t — deduct

    February / March 2015
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 891

    Abstract: Most taxpayers are very familiar with itemized deductions related to home ownership, medical expenses and charitable donations. But many are less familiar with miscellaneous itemized deductions. These are divided into two broad categories: those that can be deducted to the extent the total exceeds 2% of adjusted gross income, and those that aren’t subject to the 2% floor. This article explains miscellaneous expenses that are deductible, and those that aren’t. And a sidebar notes that miscellaneous itemized deductions aren’t always useful for taxpayers who owe the alternative minimum tax.

    Read More

  • S corporation focus – IRS scrutiny of unreasonable salaries likely to continue

    Spring 2013
    Newsletter: Management & Tax Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 891

    Abstract: Many S corporations seek to manage their payroll tax liability by minimizing shareholder-employee salaries and compensating them mostly via dividend distributions. But the IRS views unreasonably minimized salaries as an improper means of avoiding payroll taxes. This could lead to the employer and/or employee receiving a bill for unpaid taxes, interest and possibly even penalties. This article explores what “reasonable” compensation is, while a sidebar discusses the new Medicare tax vis-à-vis S corporation distributions. Watson v. U.S., No. 11-1589, Feb. 21, 2012 (8th Cir.)

    Read More

  • Don’t give up on going green – Sustainable building remains a viable force in construction

    Summer 2011
    Newsletter: On-Site

    Price: $225.00, Subscriber Price: $157.50

    Word count: 891

    Abstract: Although it has certainly been affected by the economy and slower construction markets in many areas, green building is still right here and doing just fine. So it’s important for contractors to stay familiar with the topic and be cognizant of its benefits and risks. This article discusses requirements a project must meet to be qualified as sustainable, and the financial and reputational benefits that can follow. A sidebar discusses current events in green building.

    Read More

  • Keeping Uncle Sam at bay – 4 ways to minimize your chances of an IRS audit

    May / June 2011
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 891

    Abstract: Thanks to a variety of industry quirks, construction companies are especially vulnerable to IRS audits. But this article offers four ways to avoid some common audit triggers: using the accrual method of accounting, correctly classifying workers as employees or independent contractors, timely paying taxes on long-term contracts, and operating as an S corporation. A sidebar discusses steps that those already contemplating an audit can take.

    Read More

  • Pointing fingers lead to fairness opinions – An increasingly popular transactional safeguard

    Winter 2010
    Newsletter: Expert / Valuation & Litigation Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 891

    Abstract: In a difficult economy, many parties want to point fingers when projected results fall short, acquisition synergies fail to materialize or insolvency ensues. For this reason, among others, fairness opinions are becoming increasingly popular. Simply put, a fairness opinion addresses whether a transaction appears “fair” from a financial point of view. Fairness opinions aren’t legally mandated, but they can help facilitate major transactions, such as mergers and acquisitions (M&As), spin-offs, stock repurchases, and divestitures. This article looks at what goes into fairness opinions and their different applications, while a sidebar discusses potential conflicts of interest among fairness opinion providers.

    Read More

  • All eyes on governance

    June / July 2009
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 891

    Abstract: More and more, “governance” crops up in discussions about the nonprofit sector. But this is a new challenge for many board members, who may be more adept at fundraising than they are at such governance issues as determining compensation levels, gift acceptance policies, or procedures for tracking the use of grants. Specific recommendations for improving governance are described, while a sidebar offers four categories of principles to provide the backbone for a board’s policies.

    Read More

  • Recruiting physicians as employees vs. potential partners – What are the tradeoffs?

    Fall 2008
    Newsletter: Rx for Practice Management / Practice Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 891

    Abstract: A physician who joins a private practice may expect to be offered the opportunity to buy into the practice and become a partner. There are major pitfalls in that option, however, which may make employment a better choice — for both the physician and your group. This article debates the “employee vs. partner” issue so you can better understand the tradeoffs when recruiting new physicians. A sidebar offers tips on what you should look for when interviewing potential candidates for a partnership position. (Updated 8/29/12)

    Read More

  • Diabetes and the ADA

    September / October 2008
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 891

    Abstract: The question before the court was whether an employee’s Type II diabetes interfered with the major life activity of eating, qualifying her as disabled under the Americans with Disabilities Act. This article discusses why the court held that a trial was necessary to establish the facts. A sidebar to this article discusses why the Sixth Circuit held that diabetes wasn’t a disability under the Americans with Disabilities Act in the case of a plaintiff who failed to prove that he was substantially limited in the major life activities of seeing and caring for himself. Robbins v. WXIX Raycom Media, S.D. Ohio, No. 1:06cv278, 3/5/08. Toyota Motor Manufacturing, Kentucky, Inc. v. Williams, 534 U.S. 184 (2002). McPherson v. Federal Express Corp., No. 03-2006B, 2005 WL 3008648 (W.D. Tenn. Nov. 8, 2005).

    Read More