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Showing all 12 results
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Annuities can provide peace of mind in uncertain times
March / April 2023
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 893
Abstract: Retirees worried about the impact of market volatility and inflation on their nest egg may want to consider an annuity. Annuities don’t enjoy the potential returns of equity investments, but they do provide a guaranteed, tax-deferred income for life. This article describes types of annuities, their advantages and their disadvantages. A sidebar discusses tapping retirement accounts to fund lifetime gifts to family members.
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American Rescue Plan Act – Employee retention credit extended through 2021
Summer 2021
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 893
Abstract: The employee retention credit (ERC) keeps getting better. Established by 2020’s CARES Act, the credit is designed as an incentive for businesses to keep employees on the payroll despite the financial impact of the COVID-19 pandemic. This article reviews the credit under the CARES Act and its expansion by the Consolidated Appropriations Act in late 2020 and the American Rescue Plan Act in 2021. A short sidebar covers when businesses’ operations are “fully or partially suspended” so as to qualify for the ERC.
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Wealth transfer strategies – Strike while interest rates are low
November / December 2020
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 893
Abstract: Today’s low interest rates create attractive opportunities to transfer wealth to younger generations in a tax-advantaged way. This article describes several general transfer strategies using trusts such as GRATS and CLATs, as well as interfamily loans. A sidebar explains why business owners might want to consider selling to an intentionally defective grantor trust.
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Build an emergency fund to weather any storm
May / June 2020
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 893
Abstract: Regardless of current income, everyone needs to set aside some cash in a savings account or other liquid, low-risk investment for an emergency. This article advises readers to focus on expenses, not income, when determining an emergency fund target. It also warns against overfunding, or saving too much in a low-interest account. A sidebar discusses how to “rightsize” income tax withholding.
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Are you ready for the new lease accounting rules?
Fall 2019
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 893
Abstract: New lease accounting rules will move operating leases onto the balance sheet. This article explains the updated guidance, including the implementation deadlines. A sidebar identifies some strategies for improving business credit scores for those that decide to buy assets, rather than lease them.
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Opportunity Zones: Can your bank benefit?
Summer 2019
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 893
Abstract: The Opportunity Zone program, created by the Tax Cuts and Jobs Act of 2017, provides investors with a powerful tax incentive to make long-term investments in state-designated economically distressed communities. This article discusses the benefits of the program for community banks, including the opportunity to make loans in connection with development projects that might otherwise not be economically feasible — absent the tax breaks available in opportunity zones. A sidebar addresses the fact that loans in economically distressed areas also may help banks meet their obligations under the Community Reinvestment Act.
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Quality vs. volume – How should physician compensation be determined?
Winter 2018
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 893
Abstract: Increasingly, hospitals, health systems and the federal government are pushing for “pay for quality” or “pay per performance” over the more traditional “pay for volume” as the underlying structure for physician compensation. This article offers some examples of hospitals that have switched the payment emphasis to the quality model. It also discusses some of the assumptions on which these models are based. The ongoing issue is that benchmarks for quality aren’t well documented — and are often fuzzy at best. A sidebar displays one of the most influential lists of quality measures in health care, which was developed by the National Academy of Medicine.
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5 best practices for asset-liability management
Winter 2018
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 893
Abstract: Federal regulators are increasing their scrutiny of banks’ asset-liability management (ALM) programs. ALM models typically focus on interest rate risk— though liquidity risk is also a significant factor. This article offers five best practices banks can consider in ensuring their banks meet regulatory expectations. A brief sidebar notes that banks need to review and update their ALM policies before adding new products or services — or adopting new strategies.
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Should you rent or own your practice facility?
Summer 2017
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 893
Abstract: Whether they’re just opening a new practice or building a current one, physicians may need to assess whether owning or renting medical office space best serves their needs — and those of their colleagues, employees and patients. This article explains some pros and cons of both owning and renting and provides some helpful pointers in making this important decision. A sidebar provides an equation for determining the amount of space needed for a new or expanding practice.
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Getting employees to join the fight against fraud
Fall 2015
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 893
Abstract: U.S. businesses lose millions of dollars to white-collar criminals every year. The manufacturing sector is especially vulnerable to fraud schemes involving billing, corruption and noncash assets, such as theft of inventory and equipment. Research suggests that businesses that provide a convenient and confidential way for employees to report unethical behavior are more likely to unearth wrongdoing sooner and suffer smaller losses than those without established “whistleblower” policies. This article recommends ways to make reporting hotlines as effective as possible. A sidebar outlines the benefits of using an outside forensic accounting specialist when fraud strikes.
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Making a merger of rivals work
February / March 2012
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 893
Abstract: A merger of rivals can be challenging, so both parties need to plan for special integration and cultural issues. This article examines some of these, such as fostering a message of unity, respecting each company’s culture, and allocating jobs in a manner that’s fair and merit-driven. A sidebar lists three types of corporate cultures and how they’re likely to integrate with one another.
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How does state of mind affect giving FMLA notice?
March / April 2010
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 893
Abstract: To invoke the protection of the Family and Medical Leave Act (FMLA), an employee must give his or her employer sufficient and proper notice. But how does an employee’s alleged state of mind affect that invocation? In one case, when a worker stated he’d had a nervous breakdown, the supervisor believed he was intoxicated and making unacceptable excuses for missing work. After more absences, the worker was demoted, and he eventually quit — and sued, claiming that that the company had interfered with his rights under the FMLA. An appeals court disagreed.