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Showing all 10 results
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Pay attention to securities laws when planning your estate
January / February 2023
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 894
Abstract: If one’s assets include unregistered securities, such as restricted stock or interests in hedge funds or private equity funds, it’s critical to consider the securities law implications of various estate planning strategies. This article explains the four main laws under the federal securities regulation regime and details the issues of transferring unregistered securities, either as outright gifts or to trusts or other estate planning vehicles. A sidebar explains the short-swing profit rule and how it may affect certain transfers for estate planning purposes.
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Look no further! How to become an employer of choice
Spring 2019
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 894
Abstract: In many parts of the country, spring means a weather warmup and more projects underway. It can also be a time of desperation, when contractors need to hire new employees before the busy season takes hold. This article explores some ways that a construction company can become an employer of choice. A sidebar offers five quick tips on where to find skilled workers.
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Adequate disclosure – Why you should file gift tax returns even if they’re not required
March / April 2018
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 894
Abstract: When transferring property to another person — especially a family member — consider filing a gift tax return even if doing so isn’t technically required. A timely filed gift tax return that meets the IRS’s “adequate disclosure” requirements starts the clock on the statute of limitations. This article explains the adequate disclosure requirement. A sidebar details the benefits of an independent appraisal of assets.
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IRS issues final CHNA regulations
Summer 2015
Newsletter: Healthcare Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 894
Abstract: The IRS has released its final regulations on the community health needs assessment (CHNA) required of tax-exempt hospitals under the ACA. While the new regs retain many of the provisions from earlier proposed rules, they provide greater flexibility in some areas and impose more restrictions in others. This article explains key changes in the final regs. A sidebar describes IRS final regulations addressing tax-exempt hospitals’ obligation to have a written financial assistance policy.
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Lean management: Improve your hospital operations day in, day out
Winter 2011
Newsletter: Healthcare Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 894
Abstract: Lean management is all about removing waste and improving workflow. Due to its success in other economic sectors, it’s being adopted rapidly in health care. This article shows how hospitals can use lean processes to distinguish value-adding process steps from non-value-adding steps, allowing them to cut out the wasteful steps.
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How will health care reform affect your plan?
August / September 2010
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 894
Abstract: Health care reform has been big news this year. The Patient Protection and Affordable Care Act (PPACA) and Health Care and Education Reconciliation Act (Reconciliation Act) provided significant changes to health care in the United States. But how will it affect businesses? This article discusses several of the immediate effects.
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Impairment puts balance sheets to the test
Summer 2010
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 894
Abstract: One challenge that companies face today is identifying assets acquired before the global financial crisis that have since declined in value. Once identified, management must quantify and report the amount of impairment. But estimating and reporting impairment is a complex process, and many in-house accounting personnel lack the requisite training to test for asset impairment — or to provide testing that can withstand outside scrutiny. This article provides an overview of impairment and shows why it’s imperative to hire a credentialed appraiser to get impairment testing done right. A sidebar looks at common impairment testing pitfalls.
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No question: Onsite interviews provide value
July / August 2010
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 894
Abstract: While financial statements, tax returns and Web sites provide some insight into value, the valuator gets the most complete picture by also physically touring the business’s facilities and speaking with managers face-to-face. This article discusses the areas often covered in an interview, which may include corporate culture and strategy, marketing and sales, and internal controls and governance. The article cites several recent cases that illustrate the importance of onsite interviews in generating credible value conclusions that stand up in court.
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Assess your billing/collections process by asking the right questions
Summer 2008
Newsletter: Vital Signs
Price: $225.00, Subscriber Price: $157.50
Word count: 894
Abstract: One area that every medical practice should regularly assess is billing/collections. Asking the right questions, and investigating the responses if necessary, can help management decide whether there’s an issue that needs to be addressed. This article provides a handy checklist to do just that.
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Leaving a lasting legacy with a dynasty trust
June / July 2008
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 894
Abstract: The idea of leaving a legacy that lasts for hundreds of years — or even perpetually — has a certain romantic appeal. A dynasty trust can preserve substantial amounts of wealth — and shelter it from federal gift, estate and generation-skipping transfer taxes — for generations to come. This article details how a dynasty trust works.