2010
Showing 33–48 of 657 results
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Getting to know the tax code – 401(k) plan design defined by IRS rules
Year End 2010
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 758
Abstract: The name “401(k) plan” should provide the first hint that qualified retirement plan design is governed, in part, by the IRS. While Internal Revenue Code (IRC) Section 401(k) governs many aspects of qualified retirement plans, other IRC sections govern coverage requirements, employee contributions and the elective deferral limit. This article summarizes some of these rules and how they can impact a plan’s design and its ultimate success.
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Back to the future – Should defined contribution plans offer lifetime income?
Year End 2010
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 846
Abstract: Employer-sponsored plans have become the most common way to provide retirement income for many workers. In the past 20 years, the retirement plan of choice has shifted from defined benefit (DB) plans to defined contribution (DC) plans. The Department of Labor (DOL) and Department of the Treasury are working with the retirement plan industry to increase the use of another option. This article discusses the agencies’ Request for Information to determine whether to take steps to enhance retirement benefits with arrangements that provide for a lifetime stream of income at retirement, similar to DB plans.
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Market Niche Insider – Health clubs – It’s survival of the fittest
Year End 2010
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 420
Abstract: It’s no surprise that the recession has taken its toll on the fitness industry. Health club spending is an easy target for households cutting back. Here are some ways to diagnose the health of fitness borrowers.
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8 questions to consider in M&A deals
Year End 2010
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 595
Abstract: With priced-right sales opportunities ripe for the picking, some customers may be tempted to acquire another business as the economy mends. Others — those feeling the strain of the prolonged downturn — may be considering a merger with another, stronger business. In either scenario, a bank may be asked to provide financing. Here are some questions a lender should consider when sorting the potential winners from losers in a merger or acquisition deal.
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Dot your “i’s,” cross your “t’s” – Contract compliance reviews can expose gold
Year End 2010
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 628
Abstract: Anyone who has ever found $50 in their pants pocket knows the thrill of an unexpected windfall. So unexpectedly finding thousands of dollars would be especially exciting. And that’s what many business owners discover after they sift through the details of their various contracts. Borrowers with more money in their pockets typically borrow less frivolously and default less often. A strong handle on contract compliance also decreases borrowers’ exposure to breach of contract claims. This article looks at how contract compliance reviews might make borrowers more liquid and, therefore, less risky.
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Are your clients growing too fast?
Year End 2010
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 892
Abstract: In a turbulent economy it’s common for borrowers to stop growing — or start declining. But a lucky few have the opposite problem: They’re growing too fast. And experienced lenders know that unchecked growth can be just as detrimental to debt service as no growth at all. Featured is the tale of a rapid-growth borrower that got into trouble and how that situation was remedied, as well as some perils and warning signals of out-of-control growth. A sidebar discusses how the sustainable growth rate gives borrowers a guideline for reasonable growth expectations.
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Ask the Advisor – How are reportable income and deductions determined?
November / December 2010
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 414
Abstract: Determining rental income and deductions for federal tax purposes isn’t always as straightforward as it might seem. Sources of taxable rental income can be overlooked and deductions can be overstated. If such mistakes are uncovered in an IRS audit, they could prove costly. This article looks at the variety of sources that can constitute rental income, along with deductions that will and will not be allowed.
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Minimizing the bite of property taxes
November / December 2010
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 644
Abstract: With many states and municipalities coming up against budget shortfalls, real estate owners and investors will likely see property tax hikes in the near future. But this article explains that there are three ways to minimize the pain: Watch out for double dipping, understand how cap rates affect property tax assessments, and take available tax credits.
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Be prepared: New accounting standards are fast approaching
November / December 2010
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 549
Abstract: Since 2008, the United States has been slowly moving closer to adopting International Financial Reporting Standards (IFRS). Transitioning to IFRS from U.S. Generally Accepted Accounting Principles (GAAP), seen by most experts as inevitable, could have significant consequences. This article discusses the differences between GAAP and IFRS and explains how they pertain to real estate companies.
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Need financing for a new project? Let tax credits come to the rescue
November / December 2010
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 994
Abstract: When launching a new project, it might be difficult for a developer with high loan-to-value ratios to secure financing from lenders. But on the right project, some tax credits may generate the equity needed to bridge the gap. This article looks at low-income housing tax credits, rehabilitation tax credits, and the new markets tax credit. A sidebar discusses a new grant program under which the Treasury Department makes payments for “specified energy property” in lieu of certain tax credits.
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Life’s uncertain — consider disability insurance
November / December 2010
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 497
Abstract: Most people receive short-term disability coverage through their employers. Less common but no less important is long-term coverage. Unfortunately, even when an employer provides long-term coverage, the amount of that coverage often is inadequate. This article shows why an individual policy may offer several important benefits not provided by group coverage.
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Accelerating your mortgage payoff: Good idea or wasted opportunity?
November / December 2010
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 710
Abstract: If a person has extra money, should he or she use it to make extra payments on the mortgage? There are strong arguments on both sides of this matter. This article examines the pros and cons, while exploring other financially beneficial options and explaining the importance of maintaining liquidity.
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A guiding light even after death – Pass your wealth and values on to loved ones with an incentive trust
November / December 2010
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 543
Abstract: It’s not uncommon for people to worry about what might happen if their children should inherit their wealth before they’ve gained experience and maturity. But this article shows that an incentive trust will allow parents to establish specific criteria for their children to meet before becoming eligible to receive the trust’s assets. The trust can mandate that the child meet particular personal or professional goals, and it can be set up to spread distributions over a set amount of time.
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Higher interest rates ahead? Bond fund investors need to plan for multiple scenarios
November / December 2010
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 815
Abstract: With interest rates near historic lows for an extended time, speculation has mounted about when they might head higher. Interest rates and bond prices tend to move in opposite directions, so if rates rise, bond prices likely will fall. But, as this article explains, there’s no reason for bond holders to panic. Even in a rising interest rate environment, a portfolio manager can reinvest interest payments in higher-yielding bonds, and a number of diversification options are also available. A sidebar explains what causes changes in interest rates.
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Reasonable royalty calculations demand sound expert analysis
November / December 2010
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 845
Abstract: Federal courts are cracking down on what they see as sloppy practices in calculating reasonable royalty damages in patent infringement cases. This article looks at one case in which an appeals court threw out an award of more than $500,000 and remanded the case for redetermination of damages. It explains the factors that led the court to determine that the award “relied on speculative and unreliable evidence divorced from proof of economic harm linked to the claimed invention.”
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Looking ahead and behind to determine lost earnings
November / December 2010
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 751
Abstract: When an employee is let go against his or her will, he or she may turn to litigation, seeking damages for lost earnings. Such damages also may be sought by a plaintiff who has suffered an injury that affects his or her ability to work. When placing a value on lost earnings, the valuator looks not only behind, at the plaintiff’s past earnings, but also ahead, estimating the plaintiff’s future earnings. This article explains the techniques involved.