2011

Showing 113–128 of 649 results

  • A trust that keeps on giving – Create a dynasty to make the most of today’s exemptions

    October / November 2011
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 880

    Abstract: A dynasty trust can extend estate tax benefits for several generations, and perhaps indefinitely. It can protect wealth from gift, estate and generation-skipping transfer (GST) taxes and help leave a lasting legacy. And, with today’s higher lifetime gift and GST tax exemptions, a dynasty trust is all the more powerful. This article shows how a dynasty trust can be beneficial under particular scenarios, and how to enhance its benefits

    Read More

  • Keep future options open with powers of appointment

    October / November 2011
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 813

    Abstract: A power of appointment is an important tool that gives an estate plan flexibility to react to changing situations, because it gives the “holder” of the power — often a beneficiary — the ability to decide how, when and to whom specified assets in a trust or estate will be distributed. This article explains the distinction between a general and limited power of appointment, along with the tax implications. A sidebar explains how a creator of an irrevocable trust can use a limited power to authorize a family member or other trusted person to transfer assets to the creator, as well as to the trust beneficiaries.

    Read More

  • 10 capital financing strategies for turbulent times

    Fall 2011
    Newsletter: Healthcare Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 320

    Abstract: The capital financing environment for hospitals has become quite volatile and unpredictable. Hospitals and health systems have had to contend with limited capital access, fewer options, higher costs, more restrictive terms and less flexibility than in previous years. Volatility and unexpected events are expected to continue for the foreseeable future. This article offers 10 strategies that can help keep a hospital afloat.

    Read More

  • Economic credentialing: Part 2

    Fall 2011
    Newsletter: Healthcare Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 775

    Abstract: When HMOs were morphing into MCOs more than 20 years ago, there was a strong movement to accept onto provider panels only physicians who could practice cost-efficient medicine. Such “economic credentialing” provoked vigorous debate. Now, the enactment of the Patient Protection and Affordable Care Act (PPACA) has brought economic credentialing back to the forefront. The PPACA’s Medicare Shared Savings Program will offer incentives to enhance care quality, improve clinical outcomes and increase the value of services delivered through the development of Accountable Care Organizations. This article shows where the issues stand now.

    Read More

  • How to succeed under CMS’s hospital VBP program

    Fall 2011
    Newsletter: Healthcare Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 914

    Abstract: It used to be called “pay-for-performance.” Now CMS describes it as “value-based purchasing” (VBP). Beginning in fiscal year 2013, per-discharge payments from base operating diagnosis-related groups (DRGs) to participating hospitals will be reduced. Hospitals then will have an opportunity to earn back those payment reductions — and more — through CMS’s VBP program. This article explains how the program represents the new paradigm for payment to hospitals initially, and for nearly all health care providers eventually. A sidebar shows how to prepare for current and future VBP criteria.

    Read More

  • Private equity firms: Could they help save your hospital?

    Fall 2011
    Newsletter: Healthcare Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 1018

    Abstract: Investment in one sector of the hospital industry has been picking up: capital infusions by private equity firms into not-for-profit hospitals and hospital systems. The common goal of these transactions is to earn above-average profits for the equity investors while maintaining the charitable missions and long-term survivability of the hospitals. But this article examines whether these are contradictory aims, and whether private equity firms can provide relief to financially stressed hospitals. A sidebar provides a list of some of the more active hospital-focused firms, along with the entities that make the investments.

    Read More

  • Is your key person insured?

    October / November 2011
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 241

    Abstract: The death of a key person can affect a business’s credit standing and ability to secure financing, result in a loss of supplier and customer confidence and, as a worst-case scenario, force the sale of the company. This article explains how a key person life insurance policy can protect a business against these potential outcomes.

    Read More

  • Future-proof your estate plan with qualified disclaimers

    October / November 2011
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 542

    Abstract: While it’s nearly impossible to prepare for every contingency, one can build flexibility into an estate plan by taking into account the potential for heirs to take advantage of qualified disclaimers. This article offers a hypothetical example that shows how a qualified disclaimer can help a disclaimant avoid double taxation on his or her estate. But it also warns of negative gift or estate tax consequences if the disclaimer isn’t “qualified.”

    Read More

  • A retirement benefit for you (and only you) – A solo 401(k) lets business owners save more

    October / November 2011
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 1002

    Abstract: Those who are in business for themselves need to invest in their retirement just as they invest in their business. A solo or individual 401(k) plan, sometimes known as the uni-k or one-participant k, allows them to sock away more than some other retirement plans do. This article describes the rules and regulations involved in establishing a solo 401(k) plan and offers some contribution calculations. A sidebar looks at the solo 401(k) plan’s cousin, the solo Roth 401(k) plan.

    Read More

  • Personal year end tax planning – Income and expenses and AMT — oh my!

    October / November 2011
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 750

    Abstract: As Dec. 31 approaches, it’s time to think about year end tax planning. Many choose to defer income and accelerate expenses, so as to defer taxes to the next year. But deferral isn’t always advantageous, and further complicating matters is the alternative minimum tax (AMT). This article explains the impact of the AMT and considers strategies that may be appropriate according to whether one might be subject to it.

    Read More

  • The market approach remains a valuation touchstone

    Fall 2011
    Newsletter: Expert / Valuation & Litigation Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 662

    Abstract: Under the market approach, appraisers use guideline companies to help them estimate the value of a private business. With so many companies in circulation, this approach has become a long-standing valuation touchstone. This article discusses two primary valuation methods that are categorized under the market approach: the guideline public company method and the guideline merger and acquisition method.

    Read More

  • Tax Court covers much ground in IRS dispute

    Fall 2011
    Newsletter: Expert / Valuation & Litigation Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 607

    Abstract: Some cases that go before the U.S. Tax Court are more dynamic than others. This article looks at one estate valuation case in which the court addressed two areas of dispute: the propriety of tax affecting and the guideline public company valuation method. Estate of Gallagher, T.C. Memo. 2011-148 (June 28, 2011) Gross v. Commissioner, T.C. Memo. 1999-254 (July 29, 1999)

    Read More

  • Find me the money! Asset tracing can uncover fraud

    Fall 2011
    Newsletter: Expert / Valuation & Litigation Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 423

    Abstract: With the economy in turmoil, many employees may be tempted to indulge in occupational fraud. Fraud experts can help companies detect such wrongdoings — and potentially recover their funds — by identifying and tracing misappropriated cash assets via the point of payment. This article specifically looks at schemes involving fictitious billing and ghost employees.

    Read More

  • As easy as 1, 2, 3 – M&A goes smoother with a financial expert on your side

    Fall 2011
    Newsletter: Expert / Valuation & Litigation Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 840

    Abstract: Merger and acquisition (M&A) transactions can be daunting endeavors for both buyers and sellers. That’s why they both can have a better shot at a winning deal if they use financial experts proficient in valuation methods. This article describes the specific assistance that experts can provide before, during and after the deal. A sidebar explains why it’s beneficial for businesses to always be prepared to sell even if they have no current plans to do so.

    Read More

  • Newsbits – Can a donor deduct charitable expenses incurred at home?

    Fall 2011
    Newsletter: Profitable Solutions for Nonprofits

    Price: $225.00, Subscriber Price: $157.50

    Word count: 427

    Abstract: This issue’s “Newsbits” discusses whether a donor can deduct expenses incurred at home; a study showing that about two-thirds of the surveyed not-for-profit executive directors are planning to leave their current jobs within five years; and IRS Notice 2011-44, which explains how a nonprofit that has automatically had its tax-exempt status “self-revoked” can request reinstatement retroactive to the date of the automatic revocation.

    Read More

  • The ins and outs of obtaining financing

    Fall 2011
    Newsletter: Profitable Solutions for Nonprofits

    Price: $225.00, Subscriber Price: $157.50

    Word count: 594

    Abstract: Credit may still be tight, but a not-for-profit will increase its chances of securing financing if it understands the choices available to it. This article explains the differences between a line of credit and a term loan and explores tax-exempt bond financing as an alternative.

    Read More