2010
Showing 1–16 of 657 results
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See the big picture – A holistic approach to tax planning
January / February 2010
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 800
Abstract: For many people, tax planning is something they begin to think about in December. During the year, they concentrate on running their business and managing their investments. Then, late in the year, they make a series of last-minute moves — such as accelerating expenses, deferring income or shifting income to family members — in an effort to reduce their tax bills. By failing to start planning early and look at the big picture, however, these taxpayers often miss opportunities to increase their overall wealth. This article explores a holistic approach that begins well before year end and considers the overall impact of various tax, business and financial planning decisions and identifies the strategies that are most likely to enhance net worth. (Updated 7/7/11)
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What to expect from new outsourcing audit standards
Year End 2010
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 397
Abstract: Statement on Auditing Standards (SAS) No. 70 has long provided guidance for CPAs who audit companies that outsource services such as payroll and benefit administration and those who report on service organizations’ internal controls. However, new standards more in line with international standards are on the way. This article describes how Statement on Standards for Attestation Engagements (SSAE) No. 16 proposes to change outsourcing audits.
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Specifics, please – SEC targets generic risk disclosures
Year End 2010
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 390
Abstract: Recently, the SEC recently has expressed a desire for more “targeted” risk disclosures. As this article explains, this means companies should avoid using generic descriptions and boilerplate language in discussions of risk factors that affect their operations and financial performance.
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Handle foreign tax credits with care
Year End 2010
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 608
Abstract: The foreign tax credit (FTC) is designed to help prevent double taxation of multinational companies’ foreign source income. But, to restrict or eliminate certain international tax planning techniques, Congress recently placed new limits on uses of the FTC. This article advises companies with foreign income to exercise care to avoid unpleasant tax surprises.
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Wall Street reform: What does it mean for public companies?
Year End 2010
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 993
Abstract: The Dodd-Frank Wall Street Reform and Consumer Protection Act focuses on reforms to the financial services industry, but it also makes several significant changes that affect public companies in general. This article summarizes some of these changes related to proxy access, executive compensation, clawbacks and compensation committee independence. And it provides action steps for companies to take now. A sidebar explains that Dodd-Frank permanently exempts smaller public companies from Sec. 404(b)’s mandate that management evaluate the adequacy of its internal controls over financial reporting.
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News for Nonprofits – Could you lose to gaming?
Year End 2010
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 421
Abstract: Gaming fundraisers and obligations associated with them are explored in this issue. Bingo games and poker nights are fairly common fundraising events for nonprofits that have obtained a state license. New IRS Publication 3079, Tax-exempt Organizations and Gaming, explains the effect that gaming could have on an organization’s tax-exempt status and the reporting requirements.
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Accountability – Your public is calling
Year End 2010
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 522
Abstract: In a downturned economy, donations to nonprofits are difficult for both individuals and organizations to make. So being accountable carries more weight than ever. A nonprofit must not only conduct business ethically and transparently, but also be able to publicly explain how it handles its finances and governance. This article covers various areas of accountability, including governance, finances, programs and documentation.
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Should you have an advisory board?
Year End 2010
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 625
Abstract: Nonprofits are governed by boards of directors, but many nonprofits can benefit from adding an advisory board to the mix. Without a formal commitment, these informal board members can bring complementary skills and resources to the group, making them extremely valuable. This article explains how to identify the traits and skills needed in advisory board members. It also covers how to use the advisory board as a way to test out potential candidates for the governing board.
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The world of quid pro quo – When a donation isn’t simply a donation
Year End 2010
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 920
Abstract: A contribution to a charity isn’t always a charitable contribution for the donor, as in the case of “quid pro quo” donations. This exchange of one thing for another happens when a charity receives a contribution and, in return, provides the donor with goods or services. This article discusses obligations for the charity in quid pro quo donations.
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Ask the Advisor – Q: What’s a minority stake deal and why should I consider one?
Year End 2010
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 407
Abstract: Some companies are having trouble finding appropriate buyers in this uncertain economic environment. One alternative that prospective sellers — or businesses that simply need to raise substantial cash — might want to consider is allowing an individual investor to take a minority stake in the company. This article discusses the circumstances in which such deals might be advantageous.
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Courting private equity – Obstacles remain, but deals are possible
Year End 2010
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 579
Abstract: The private equity (PE) sector represents possibly the largest prospective pool of business buyers today. Unfortunately, these buyers can be hard to reach. As this article explains, sellers need to know what PE firms are looking for and carefully craft deal proposals to their needs.
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How to keep your business in the family
Year End 2010
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 630
Abstract: As business owners approach retirement they must make some important decisions about their company’s future: Sell, dissolve or transfer it to family members. But early preparation is essential, since this kind of business transfer involves several complicated issues — succession and estate and tax planning, not to mention family politics. This article discusses the importance of arriving at an appropriate valuation and preparing the best individuals to be successors.
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The promise and potential pitfalls of cross-border deals
Year End 2010
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 829
Abstract: Once a rarity, international M&As are becoming more common every day. But cross-border M&As have even more ways to fall apart than do domestic deals. So sellers interested in attracting a foreign buyer and actually completing a deal must address their buyer’s needs and help them overcome cultural hurdles. This article offers suggestions to help accomplish this, while a sidebar discusses how cross-border deals returned with vigor in 2010.
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6 updated exemptions for permissible copyright circumvention
Year End 2010
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 438
Abstract: The Librarian of Congress recently released an updated list of exemptions to the Digital Millennium Copyright Act (DMCA). The DMCA generally prohibits the circumvention of access-control technologies used by copyright owners to protect their works. But the exemptions allow users of certain types of works to circumvent such controls to make noninfringing uses of such works. This article describes the six exemptions from this year’s updated list.
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Fair enough? How the nominative fair use doctrine can apply to domain names
Year End 2010
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 535
Abstract: Since practically the dawn of the Internet, trademark holders have had to contend with third parties using their marks in domain names to draw traffic to nonaffiliated Web sites. Unfortunately for the mark holders, some of these third parties can wield the “nominative fair use” doctrine as a defense to infringement liability. This article covers the case of Toyota Motor Sales v. Tabari, in which the U.S. Court of Appeals for the Ninth Circuit reiterated how the doctrine can apply to domain names.
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Absolutely crust fallen – Court blocks trade secret defendant from new job
Year End 2010
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 981
Abstract: As long as a departing employee isn’t bound by a noncompete agreement, he or she is free to work wherever he or she chooses, right? Not according to the U.S. Court of Appeals for the Third Circuit in Bimbo Bakeries USA, Inc. v. Botticella. This article elaborates on the details.