2010
Showing 561–576 of 657 results
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6 steps to starting a 401(k) plan
February / March 2010
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 846
Abstract: Over the past 20 years, employer-sponsored defined contribution retirement plans have become an increasingly popular way for employees to save for retirement, and 401(k) plans are the most common defined-contribution plans in the public sector. For employers thinking about starting a 401(k) plan, this article provides an overview of the steps they need to take.
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The retirement benefits road ahead – What employees want, what employers should consider providing
February / March 2010
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 1215
Abstract: Just what do employees think about their retirement benefits? And what kinds of retirement benefits can employers offer to attract and retain employees while containing costs? Employees are looking for benefits that will meet retirement, financial and family security needs. This article highlights several industry studies and how, with careful retirement benefits planning, employers can ensure the retention of key and skilled employees.
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Market Niche Insider – Down but not out – How to assess construction companies during a recession
February / March 2010
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 425
Abstract: In uncertain times, it’s important that lenders investigate what stopgap measures their clients have taken to stay afloat. Besides cutting back materials scrap and overhead costs, or even personnel, contractors can trim the fat by converting fixed costs into variable costs. It’s also important to check a borrower’s job-costing methods and frequency, and to review their monthly “completed jobs” and “jobs in progress” reports to evaluate performance. Finally, it’s important that the contractor not overlook potentially lucrative change orders.
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CPA audits – Concern about “going concern”
February / March 2010
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 723
Abstract: When auditing a company’s financial statements, CPAs must consider whether the “going concern” assumption in the reports is on target — and if the company is, indeed, expected to continue to operate in the year ahead. For a commercial banker granting loans, CPAs’ conclusions about businesses’ financial health can help identify companies at risk of loan default. This article describes what goes into making a going-concern assumption.
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Don’t bank on book value – There may be more to fixed assets than meets the eye
February / March 2010
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 568
Abstract: Borrowers often pledge fixed assets — such as real estate and equipment — as loan collateral. But there could be many reasons that the book values reported on a customer’s balance sheets are greater than their current market values. To some extent, management can massage estimates to avoid booking an impairment loss. Beyond asset impairment, a borrower’s balance sheet may be “off” if management fails to maintain an accurate fixed asset ledger. In today’s volatile marketplace, it’s imperative to keep a close watch on fixed assets, because they represent the largest category of investments for capital-intensive borrowers.
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Financial statements – Are you comparing melons to kumquats?
February / March 2010
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 725
Abstract: It may be tempting to compare two (or more) borrowers in the same industry. But blind comparisons can be misleading. Privately held firms often view earnings differently than public companies do, and S and C corporations differ in how they’re taxed and how they pay shareholder-managers. Cash vs. accrual accounting, along with discretionary accounting methods, also can affect financial reporting. A sidebar to this article explains that, while lenders might benchmark a borrower’s performance against industry averages, benchmarking data sources may use slightly different formulas.
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Ask the Advisor – What cost-effective steps can I take to turn my rental homes “green”?
January / February 2010
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 428
Abstract: Remodeling an older rental home to make it “green” is a wise alternative to building a new property. Because of the tremendous savings in lumber, that choice alone is one of the greenest ones a landlord can make. But this article looks at other ways to green up an otherwise energy-inefficient house, thereby not only saving energy costs, but taxes as well.
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Help ensure a successful future for your firm with a succession plan
January / February 2010
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 600
Abstract: All too often business owners get so bogged down in the daily grind of running their companies that they fail to adequately plan for their futures. A well-thought-out succession plan will help an owner pass on responsibility for running the company to a successor. If children are involved in the business or there’s another logical successor, it’s important to start grooming that person as early as possible. If selling to family members isn’t feasible, other options include selling the firm to employees through an employee stock ownership plan (ESOP), setting up a management buyout, or selling to an outside buyer. But it will be important to upgrade business processes before finding potential buyers and marketing the business to them.
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Not quite a “gift” – The tax 411 on COD
January / February 2010
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 901
Abstract: As the fallout from the financial tremors of 2008 continues, many real estate owners are engaging in transactions involving the cancellation of debt (COD). Although COD can be complicated enough with only the borrower and lender involved, Uncle Sam’s demands for a take can make things even more taxing. Cancellation or forgiveness of debt results in ordinary taxable income to the debtor. This article takes a look at COD transactions, which can result from foreclosures, cash settlements, loan workouts, related-party acquisitions of debt or debt-for-equity swaps. A sidebar discusses exceptions to the immediate recognition of COD income by real estate investors and other debtors.
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Beyond the NOI-based appraisal – Sophisticated valuation methods can lead to smarter investments
January / February 2010
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 611
Abstract: One of the simplest and most common methods of establishing real estate value involves taking one year’s net operating income (NOI) and dividing it by an appropriate capitalization rate to determine the sales price or property value. But questions regarding the accuracy of NOI numbers can make this a less than reliable method of valuation. Buyers need to independently verify seller numbers and to analyze values generated by more sophisticated analytical tools, such as the net present value (NPV) method or the internal rate of return (IRR) method.
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Time to catch your breath – The new year offers a chance to sit down and reassess your financial standing
January / February 2010
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 540
Abstract: The last two years were an especially slippery slope for individual finances, thanks to a volatile stock market, record unemployment and tight credit markets. These circumstances make the new year an ideal time to assess personal financial status. Any such assessment should begin with determining net worth. Another key area to reconsider is homeowners insurance, which might be affected by recent declines in the housing market, and life insurance. It’s also important to determine whether W-4 withholding status, 401(k) beneficiaries and deferral amounts are up to date.
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During market uncertainty, annuities can offer reassuring value
January / February 2010
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 843
Abstract: Annuities have a reputation for being a slightly stodgy alternative to other types of investments. But these days, stodgy may seem just fine to investors, many of whom are reconsidering the value these insurance contracts offer for their retirement savings. In their ability to provide income throughout retirement, annuities resemble a traditional company pension plan, but in some cases may also provide a death benefit. But there are differences between fixed and variable annuities, and a number of pros and cons to consider when deciding whether to annuitize.
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Document it or lose it – Substantiation rules for charitable gifts
January / February 2010
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 750
Abstract: The right combination of lifetime donations and charitable bequests can not only help support charitable organizations, but also reduce income taxes and minimize gift and estate taxes. But the government isn’t so generous when it comes to inadequate documentation of these donations. There are different degrees of documentation required, depending on the value of gifts and whether they’re donated in the form of cash, securities or property. To avoid losing deductions, it’s important to have documentation in order before filing a return.
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Do you think college financial aid is out of your reach? It may not be — if you take steps to maximize your eligibility
January / February 2010
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 691
Abstract: As college costs continue to rise faster than inflation, it’s never been more challenging — or more important — to have a plan for managing those expenses. But families more fortunate than others might not have realized the extent to which financial aid may be available to them. This article takes a look at grants, scholarships and loans, and offers tips to increase eligibility for aid. A sidebar discusses the Free Application for Federal Student Aid (FAFSA) form that is often required when applying for aid.
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Newsbits – MASTERING FORM 990
Winter 2010
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 423
Abstract: This issue’s “Newsbits” briefly discusses online instructions for the new Form 990; a new IRS rule that benefits supporting organizations; and 10 IRS tips for taxpayers that charitable organizations might want to publicize to encourage donations.
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A gift in hand … Know the right way to report donations of services and gifts in kind
Winter 2010
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 867
Abstract: Donations of services and gifts in kind can be useful to an organization during tough economic times. But should they be booked in a nonprofit’s financial statements? And, if so, what amounts should be assigned? This article discusses two types of donated services a nonprofit can recognize — services creating or enhancing a nonfinancial asset, and those needing specialized skills — and also how to handle gifts in kind. A sidebar looks at the new Accounting Standards CodificationTM that replaces the Financial Accounting Standards Board’s patchwork of statements, interpretations and other guidance.