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Showing all 11 results
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Small business owners may qualify for the special use valuation method
April / May 2022
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 906
Abstract: The need for estate planning is essential for small business owners who have most of their personal fortune tied up in the operation. Fortunately, they may have an ace up their sleeves: the special use valuation method. With this approach, a person’s executor may secure significant tax savings when the owner’s business interest is passed to heirs. This article details the benefits of a special use valuation method. A sidebar explains how an executor can elect to use the special use valuation method.
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Infrastructure projects – A review of bidding methods for federal contracts
Spring 2022
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 906
Abstract: With the signing of the Infrastructure Investment and Jobs Act in late 2021, things are looking up for federal construction projects. For construction companies considering getting in on the action, the journey will begin as most jobs do: with a bid. This article reviews the two major bidding methods for federal contracts: sealed bidding and contracting by negotiation. A sidebar looks at some variations on these two methods.
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Infrastructure projects – A review of bidding methods for federal contracts
March / April 2022
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 906
Abstract: With the signing of the Infrastructure Investment and Jobs Act in late 2021, things are looking up for federal construction projects. For construction companies considering getting in on the action, the journey will begin as most jobs do: with a bid. This article reviews the two major bidding methods for federal contracts: sealed bidding and contracting by negotiation. A sidebar looks at some variations on these two methods.
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FinCEN’s national AML/CFT Priorities set the tone
Winter 2022
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 906
Abstract: In June 2021, the Financial Crimes Enforcement Network (FinCEN) issued its first set of government-wide priorities (the Priorities) for anti-money laundering and countering the financing of terrorism (AML/CFT). This article explains that FinCEN will soon issue regulations that instruct banks and other financial institutions on how to incorporate the Priorities into their risk-based AML/CFT programs. A sidebar discusses how the Priorities will affect community banking.
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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.