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  • New accounting standard – Are there leases hiding in your contracts?

    Winter 2020
    Newsletter: Construction Industry Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 892

    Abstract: Construction businesses with a calendar year end have until 2021 to implement Accounting Standards Codification (ASC) Topic 842, Leases, to stay in compliance with Generally Accepted Accounting Principles. This article explores one of the biggest new challenges: embedded leases. A sidebar provides a brief recap of the overall rule changes under ASC 842.

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  • C corporation vs. pass-through – What’s the right structure for your business?

    July / August 2018
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 892

    Abstract: The Tax Cuts and Jobs Act slashed the federal corporate income tax rate to a flat rate of 21% and eliminated the corporate alternative minimum tax (AMT). Meanwhile, owners of pass-through entities — partnerships, S corporations and LLCs — are taxed on their shares of business income at individual rates as high as 37%. This article explains factors to consider in determining whether organizing a business as a C corporation would reduce one’s overall tax burden. A sidebar examines additional factors to consider when determining the ideal structure for a business.

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  • The tax implications of the new revenue recognition standard

    Spring 2015
    Newsletter: Construction Industry Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 892

    Abstract: Last year, FASB issued Accounting Standards Update (ASU) No. 2014-09, Revenue from Contracts with Customers. The new standard, which takes effect in 2018 for privately held companies (2017 for public companies), creates a single, comprehensive revenue recognition model to replace today’s industry-specific — and often inconsistent — rules. This article offers a comprehensive review of the new standard and its potential tax implications. A sidebar looks at how progress on a contract might be measured under the new standard.

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  • New 3.8% Medicare contribution tax – Do you know how to reduce or eliminate your liability?

    June / July 2013
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 892

    Abstract: One of the funding mechanisms for health care reform is a new 3.8% Medicare contribution tax on net investment income (NII) going into effect this year. The tax applies to higher-income individuals as well as to trusts and estates. This article describes who is subject to the tax and suggests strategies to soften the blow. A sidebar explains what does and does not constitute net investment income.

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  • Brace yourself for the next wave of practice consolidation

    Winter 2011
    Newsletter: Rx for Practice Management / Practice Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 892

    Abstract: The new health care reform law, downward pressure on physician reimbursements and the need for capital are all driving an anticipated next wave of physician practice consolidation. Although some doctors have avoided these problems by accepting employment with a hospital, many others are exploring the option of merging with or acquiring other physician practices. This article takes a closer look at the potential advantages and roadblocks of these arrangements.

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  • Are your clients growing too fast?

    Year End 2010
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 892

    Abstract: In a turbulent economy it’s common for borrowers to stop growing — or start declining. But a lucky few have the opposite problem: They’re growing too fast. And experienced lenders know that unchecked growth can be just as detrimental to debt service as no growth at all. Featured is the tale of a rapid-growth borrower that got into trouble and how that situation was remedied, as well as some perils and warning signals of out-of-control growth. A sidebar discusses how the sustainable growth rate gives borrowers a guideline for reasonable growth expectations.

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  • Rev up sales – Don’t let the momentum from Clunkers stall

    Spring 2010
    Newsletter: Auto Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 892

    Abstract: Cash for Clunkers attracted a lot of attention last year. But, before the publicity completely fades away, there are ways to bring shoppers in the door — and persuade them to buy. This article describes several such techniques. At the same time, dealers will need to balance their inventory needs with their manufacturer’s flexibility — and, if layoffs are necessary, they should be based on performance, not tenure or emotion. A sidebar explains how recent inventory cuts could increase taxes if appropriate steps aren’t taken.

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  • Is now the time? Passing the baton to your children may be a wise move

    July / August 2009
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 892

    Abstract: Reflecting the downturn in the general economy and especially the automotive industry, the value of many auto dealerships nationwide unfortunately is quite low of late. For this reason — and because interest rates are low — now may be a good time to transfer your dealership to your children. But there are a number of factors to consider. What are the pros and cons of an installment sale? Should you try to receive less so as to minimize estate taxes? What are the advantages of creating voting and nonvoting stock? Will the factory have concerns about the succession? And how should real estate rights be assigned? This article addresses these concerns.

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