960
Showing all 9 results
-
The best defense is a good account balance – Cope with delayed jobs through sound financial management
May / June 2020
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 960
Abstract: When a severe delay hits a project, a construction business’s financial risk tends to skyrocket. Even if the contractor isn’t at fault, the owner may withhold payments while the situation is sorted out. This article explains that the best defense is to strengthen the company’s financial position to the point where it can absorb the risk of a slowed-down job. A sidebar points out the importance of confidentiality when it comes to maintaining a cash reserve.
-
Cash vs. accrual – Are you using the right accounting method?
September / October 2017
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 960
Abstract: Which accounting method should a business use for tax purposes? Many business owners are surprised to learn that they have a choice. True, certain businesses are required to use the accrual method, but many businesses are eligible for the cash method. This article explains the differences between the cash and accrual methods and which might lower a company’s tax bill. A sidebar discusses the tax rules about inventories.
-
Life insurance – A flexible tool for charitable giving
September / October 2017
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 960
Abstract: For most people, life insurance is a key component of their estate plans. For those charitably inclined, there are a variety of ways to use life insurance to increase the size of their charitable gifts or to make those gifts more cost effective. This article discusses several techniques to consider, and a sidebar explains what’s deductible when donating a policy.
-
Caught in a web – Supreme Court addresses royalties and patent expiration
October / November 2015
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 960
Abstract: In late June, the U.S. Supreme Court issued the much-anticipated ruling regarding the availability of royalties beyond a patent’s expiration date. This article explores the decision, which saw the Court decline to override a long-standing precedential rule. A sidebar looks at some ways patent holders can still seek financial recourse after their patents expire.
-
Qualification before accommodation — Ninth Circuit addresses EEOC guidelines in ADA case
May / June 2012
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 960
Abstract: One cannot obtain protection under the Americans with Disabilities Act (ADA) unless he or she clearly qualifies for it. This was the key issue in a case in which a school district’s Board of Trustees denied provisional teaching authorization to a special education teacher who’d been unable to renew her certificate during a major depressive episode. Soon afterward, they terminated her because she’d violated the terms of her contract by allowing her certification to lapse. She sued, alleging that the Board violated the ADA by discriminating against her because of her disability. This article discusses the appeals court’s ruling. Citation: Johnson v. Board of Trustees Boundary County School District, No. 10-35233, Dec. 8, 2011 (9th Cir.)
-
Tax Relief act provides temporary certainty for your estate plan
February / March 2011
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 960
Abstract: In recent years, estate planning has been a challenge. The recently enacted Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010 provides welcome certainty in regard to estate planning, but only through 2012. This article looks at the estate tax regime that has been in effect since 2001, and how the new Tax Relief act affects it. A sidebar chart lists the specific exemptions and rates in effect for 2009 through 2013 for gift, estate and generation-skipping transfer (GST) taxes.
-
When prevention fails – Jointly published guide details fraud detection techniques
Summer 2009
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 960
Abstract: No organization can ever completely eliminate the risk of fraud in its business — even when preventive measures have been put in place — which makes timely detection crucial. Managing the Business Risk of Fraud: A Practical Guide, jointly published by several industry associations, offers valuable information on the detection techniques a fraud expert might employ. This article discusses some of those techniques, such as whistleblower hotlines, process controls, documentation methods and several proactive measures. A sidebar lists 10 criteria for evaluating fraud detection techniques.
-
4 common misconceptions about prenuptial agreements
August / September 2008
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 960
Abstract: When it comes to marriage, money can be an emotionally charged subject. But few topics evoke a more passionate response than the prenuptial agreement. But prenups can be an effective way for many couples to achieve their financial and estate planning goals. This article discusses four misconceptions about prenups and briefly explains a postnuptial agreement.
-
The journey ahead – Map out succession, retirement and estate plans before you exit your business
June / July 2008
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 960
Abstract: To ensure a smooth exit from the workplace, business owners must establish their retirement and estate plans well before they’re ready to sell or transfer their business. And if they don’t already have a succession plan, it’s essential to do that now to ensure the future success of the company and its employees. This article lists issues owners should consider to ensure they’ve protected their own financial security, heirs and the business they’ve built.