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  • Are LLC members subject to self-employment tax?

    September / October 2018
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 906

    Abstract: Ambiguity in the tax code and regulations has led many limited liability company (LLC) members to take an aggressive position regarding self-employment (SE) tax. They claim that their distributive shares of LLC income — after deducting compensation for services in the form of guaranteed payments — aren’t subject to the tax. Recently, however, the IRS has been cracking down on LLC members it claims have underreported SE taxes. This article provides a definition of SE taxes and examines whether LLC members must pay SE tax. A sidebar notes proposed regulations that contemplate situations in which an active LLC member can exclude certain amounts from self-employment income.

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  • Feel better, work better – Building an effective company wellness program

    September / October 2017
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 906

    Abstract: For a construction company to be successful, ownership must look out for the well-being of its employees. One way to do so is by establishing a formal wellness program. This article discusses some of the components of such a program, including the types of services/activities involved, the impact on company culture and the role of incentives. A sidebar looks at what to look for from wellness program vendors.

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  • Capital gains after ATRA: Why planning is so critical

    July / August 2013
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 906

    Abstract: The American Taxpayer Relief Act (ATRA) raises the top capital gains rate to 20% but, with the new 3.8% investment tax and the itemized deduction limit and personal exemption phaseout (both of which were reinstated this year), the effective rate for high-income taxpayers is closer to 25%. This article offers eight strategies that take the sting out of higher capital gains rates. A sidebar offers an overview of 2013 tax thresholds.

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  • Are you quoting your firm out of business? — Balance profitability with client demands

    Winter 2013
    Newsletter: Law Firm Management

    Price: $225.00, Subscriber Price: $157.50

    Word count: 906

    Abstract: In today’s highly competitive legal market, some firms price engagements dangerously low simply to get clients in the door. Because the majority of firms can’t afford even one unprofitable year, they may be pricing themselves out of business. This article explains how firms can group engagements according to the level of experience, expertise and time needed to complete them, so that they can quote clients with confidence. A sidebar discusses what matters to clients besides cost.

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  • A window to your world — Making sure your board echoes your community’s diversity

    Summer 2012
    Newsletter: Profitable Solutions for Nonprofits

    Price: $225.00, Subscriber Price: $157.50

    Word count: 906

    Abstract: Board members are a nonprofit’s ambassadors to the constituencies it serves. But a lack of diversity — whether physical, societal or economic — can signal an underlying problem: a disconnect from the community. A nonprofit can improve its funding and program effectiveness when it reflects the population it serves, as well as the community (or communities) in which it operates. This article offers suggestions for improving diversity, while a sidebar shows there are ways to mix it up beyond just the board of directors.

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  • Revisiting what made CarMax big – Its strategies can work for you, too

    November / December 2011
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 906

    Abstract: This article examines what vaulted CarMax from start-up to retail giant — and which of its strategies might benefit any dealership. The article offers tips for implementing no-haggle pricing and other customer-centric strategies. A sidebar describes the success of CarMax in pleasing employees, too.

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  • Dealing with debt – Manage your company’s liabilities before you try to sell

    August / September 2009
    Newsletter: Merger & Acquisition Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 906

    Abstract: Given the current economic environment, prospective business buyers generally are wary of assuming additional debt when making an acquisition. So sellers must address the issue of debt — both the amount of debt on their balance sheets and the nature and terms of this liability. This article lists several solutions that may be available for improving a company’s debt profile, depending on its circumstances. A sidebar points out that buyers, too, must watch their balance sheets.

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