924

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  • Dollars and sense – Tips on managing and reducing payroll costs

    Fall 2018
    Newsletter: On-Site

    Price: $225.00, Subscriber Price: $157.50

    Word count: 924

    Abstract: Every construction company must pay its employees, so payroll costs are unavoidable. But precisely how a contractor should go about paying his or her employees can change over time. This article reviews some tried and true ways to manage and even reduce the cost of payroll. A sidebar looks at five common payroll errors.

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  • Enhanced auditor reports on the horizon – Identifying and reporting “critical audit matters”

    Year End 2017
    Newsletter: Public Company Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 924

    Abstract: The auditor’s report has remained essentially the same since the 1940s, but that’s about to change under Public Company Accounting Oversight Board (PCAOB) standards. In June 2017, in the face of controversy from some auditors and issuers, the PCAOB adopted Auditing Standard 3101, Reports on Audited Financial Statements, which significantly expands auditor reporting. This article explains that, while the new standard is subject to approval by the SEC, it seems unlikely that the agency will require substantial modifications. A short sidebar highlights when disclosure of critical audit matters will not be required for audits.

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  • Calculations vs. conclusions: Know the differences

    January / February 2015
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 924

    Abstract: As this article argues, attorneys need to understand the difference between a “conclusion of value” and a “calculation of value.” Although the two terms sound similar, relying on the latter in the courtroom can lead to embarrassment. While a value calculation can be a cost-effective tool for planning or settlement discussions, only a value conclusion will do to prove a case in court. In Re Marriage of Hagar, No. 0-672/09-1902 (Iowa App. 11/24/2010) Surgem, LLC v. Seitz, No. A-4198-11T1 (N.J. Super. App. Div. 10/16/2013)

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  • Caveat emptor: You might just get what you pay for

    September / October 2013
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 924

    Abstract: In today’s real estate market, it’s possible to still pick up investment properties at bargain basement prices. But what may seem like a good deal could cost much more than meets the eye. This article looks at a number of factors that should be considered besides the purchase price. These include tenant lease terms; zoning and code compliance; maintenance and carrying costs; judgments, claims and liens; environmental concerns; and platting issues. A sidebar discusses the downside of reduced or free rental arrangements.

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  • The American Taxpayer Relief Act of 2012 — Calculating the tax effects of a crisis averted

    Winter 2013
    Newsletter: Management & Tax Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 924

    Abstract: The American Taxpayer Relief Act of 2012 (ATRA) was signed into law on Jan. 2, 2013, to avoid the negative effects of the “fiscal cliff.” This article discusses some of the act’s key provisions, including those applying to ordinary-income tax rates and long-term capital gains rates; the alternative minimum tax; and gift, estate and generation-skipping transfer taxes. A sidebar examines what ATRA portends for businesses.

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  • Do rules of thumb have a place in today’s appraisals?

    Winter 2012
    Newsletter: Expert / Valuation & Litigation Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 924

    Abstract: Rules of thumb are mathematical formulas designed to gauge value. Some business brokers, company owners and trade associations may propagate these rules of thumb as convenient yardsticks for estimating a company’s value. But do such rules of thumb have a place in today’s business appraisals? This article shows that they do, but explains why they should never be used as a sole valuation method. And a sidebar notes that using oversimplified rules of thumb differs from applying the market approach to value a business.

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  • How much is enough? Employer’s response put to the test in hostile work environment case

    March / April 2011
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 924

    Abstract: How much of a response is enough to safeguard a company from legal liability when sexual harassment is alleged? This article examines one case in which the plaintiff reported periodic harassment. The court, though finding some fault with the plaintiff’s supervisor, nevertheless sided with the company. But a sidebar discusses a similar case with a different conclusion. Cross v. Prairie Meadows Racetrack and Casino, Inc., No. 09-3427, Aug. 12, 2010 (8th Cir.) EEOC v. Prospect Airport Services, No. 07-17221, Sept. 3, 2010 (9th Cir.)

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  • Here’s to your health care plan – An overview of the Patient Protection and Affordable Care Act

    November / December 2010
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 924

    Abstract: The staggered implementation and sheer size of the new health care reform law, the Patient Protection and Affordable Care Act (PPACA), paired with the fact that the details of some provisions aren’t hammered out yet, have many business owners scratching their heads. This article discusses a few key provisions of the act that could affect construction companies, including “carrots and sticks” to encourage employer coverage, an Early Retiree Reinsurance Program, and changes to tax-related filings. A sidebar discusses coverage of dependent children.

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  • Defining the role of a plan fiduciary

    August / September 2008
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 924

    Abstract: If you’re a retirement plan sponsor, no doubt you’ve heard or read the term “fiduciary” quite a bit. But does it include you? If it does, should you worry about innocent plan mistakes or only significant reporting matters? This article helps define who is a plan fiduciary and discusses the implications for plan sponsors.

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