2009
Showing 609–624 of 678 results
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Do you know how to forecast your cash flow?
Winter 2009
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 707
Abstract: Cash flow forecasting is more an art than a science, but manufacturers who master it can sleep soundly at night. Whether a manufacturer wants to expand the business or just pay the bills, knowing where the cash will come from is a definite stress-reliever. This article explains how to forecast cash flow.
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Put your audit in reverse to save tax dollars
Winter 2009
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 789
Abstract: It’s a safe bet that the IRS will let a manufacturer know when it hasn’t paid enough sales and use taxes, but what are the odds that it’ll notify the company if it has paid too much? The chances are slim — so slim that many manufacturers use reverse audits to find overpayments and seek reimbursement on their own. This article discusses how a reverse audit works.
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Proving the alter ego case
Winter 2009
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 429
Abstract: Faced with valid claims against insolvent or cash-poor defendants, plaintiffs increasingly are arguing that these defendants represent the “alter ego” of their financially stronger parent companies. Alter ego litigation generally is sought to breach a defendant’s corporate structure and obtain access to the financial resources of its subsidiaries or individual shareholders. This article explains how financial experts can help both plaintiffs and defendants build their arguments in such cases.
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Joint valuations remove bias from the equation
Winter 2009
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 395
Abstract: As this short article discusses, joint valuations can — in some circumstances — benefit both parties to a business valuation dispute. Conducted correctly, they can expedite the valuation process, relieve stress and reduce costs.
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When is a discount for lack of marketability warranted?
Winter 2009
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 562
Abstract: Whether for purposes of buy-sell agreements, shareholder litigation, marital dissolutions or taxes, business valuations frequently require the application of a discount for lack of marketability (DLOM). This is particularly true when valuing a minority interest. This article outlines the 10 factors Judge David Laro of the U.S. Tax Court has enumerated as important when determining a DLOM and the three general categories they fall into.
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A complex process made easier – Cox provides stock valuation guidance
Winter 2009
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 856
Abstract: Even where statutes directly address valuation of a company’s stock for shareholder litigation, the task is complicated. But the 11th Circuit Court of Appeals opinion in Cox Enterprises, Inc. v. News-Journal Corp. illustrates and provides guidance on issues relevant to this topic. This article summarizes the facts of the case and explains why confusion remains over the difference between fair value and fair market value.
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Fraud at the top – Executive schemes can destroy a company
Winter 2009
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 769
Abstract: Fraud schemes committed by executives are among the most costly, so spotting the signs of executive fraud can literally save a company. This article highlights some of the signs executive fraud is occurring, such as an employee’s lack of cooperation with audits and an extravagant lifestyle. It encourages businesses to implement strong internal controls and make it difficult for high-ranking employees to override them.
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Estate Planning Red Flag – You’re transferring S corporation stock to an ineligible trust
January / February 2009
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 311
Abstract: S corporations are subject to a number of strict requirements. If a person transfers S corporation stock to an ineligible trust, he or she risks losing the corporation’s tax-advantaged status. This short article explains the three trust types that can hold S corporation stock.
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9 questions single parents should ask about their estate plans
January / February 2009
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 674
Abstract: In many respects, estate planning for single parents is similar to estate planning for families with two parents. Single parents want to provide for their children’s care and financial needs after they’re gone. But when only one parent is involved, certain aspects of an estate plan demand attention. This article examines nine questions single parents should consider when reviewing their estate plans.
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Portion control – Does your tax apportionment clause divide the estate tax pie for best results?
January / February 2009
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 810
Abstract: The tax apportionment clause in a will or living trust specifies how the estate tax burden will be allocated among beneficiaries. Many people view the apportionment clause as little more than boilerplate. But if an estate is large enough to generate a significant estate tax liability, the apportionment clause can have a big impact on an estate plan. This article details the ins and outs of drafting an apportionment clause.
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Addressing intellectual property in an estate plan
January / February 2009
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 1059
Abstract: Copyrights, patents and other forms of intellectual property (IP) can have enormous value. But whether IP rights are a significant source of wealth or only a small fraction of an estate, it’s critical to address them in an estate plan. This article defines IP and explains why these intangible assets behave differently than other types of property in an estate plan.
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Practice builders – Taking the plunge into medical spas
Winter 2009
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 577
Abstract: To help boost revenue, some physicians are expanding their practices to include minimally invasive, cosmetic medical procedures. Dermatologists and plastic surgeons aren’t the only ones offering these services: Internists, ob/gyns and cardiologists are moving into the market, often providing the services through a separate facility configured as a “medical spa.” This is more than the expansion of an existing practice — it’s a new venture. Therefore, to help ensure its success, you must draft a formal business plan, based on market research and your short- and long-term goals. This article offers some tips.
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Vital Stats – Satisfy your patients; earn more money
Winter 2009
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 168
Abstract: This issue’s “Vital Stats” takes a look at how patient opinions can positively affect physician salaries and practice revenues. Some interesting numbers published in the MGMA Performance and Practices of Successful Medical Groups: 2007 Report Based on 2006 Data back up that conclusion.
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Opting out of Medicare: Is it a good move for your practice?
Winter 2009
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 683
Abstract: The CMS proposal in early 2008 to cut physician reimbursement rates by 10% led many doctors to wonder whether participation in Medicare was a good idea for their practices. Although the rate cut wasn’t approved, the persistent paperwork and billing problems with Medicare continue. This article explores a way you can continue to see Medicare patients without some of these limitations: Opting out of the program and contracting privately with your patients.
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Plug up those revenue drains – Internal billing and coding audits can help
Winter 2009
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 909
Abstract: Are you losing money because of holes in your billing and coding process? Conducting an internal billing and coding audit will help you plug up these potential revenue drains before your cash flow dries up. This article explains how an internal billing and coding audit can help identify whether physicians are submitting accurate claims for reimbursement — that is, coded according to CPT codes, guidelines and conventions and as required by payor payment policies.
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Fundamentals of a successful practice merger
Winter 2009
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 1038
Abstract: Physician practice mergers continue to be a trend in the health care profession. And with good reason: Merging practices immediately gain access to a larger patient base and greater clout in negotiating with payors. Plus, the overhead per physician usually drops, and the two practices are often able to pool capital resources. But there can be downsides. This article explains why a merger shouldn’t be entered into lightly. A sidebar discusses the criteria that will help ensure a merger will be a success.