2011
Showing 129–144 of 649 results
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When is income taxable?
Fall 2011
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 830
Abstract: A 501(c)(3) organization generally is required to pay tax on income that isn’t related to its main purpose — even if that income keeps the not-for-profit afloat. This unrelated business income (UBI) is something to watch closely, because if the nonprofit is ever audited, the IRS will likely scrutinize its records to see whether it has accurately reported UBI. This article describes the kinds of activities that generate UBI, along with some exceptions. A sidebar discusses whether charitable gaming is considered UBI.
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Ease on down the road – 5 tips for making your audit less stressful
Fall 2011
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 672
Abstract: This article offers five tips a nonprofit can use to make the audit experience run more smoothly for itself and its auditors. They involve being ready with the information; having realistic expectations of what the auditor will and will not do; minimizing risks throughout the year; being prepared to deal with any control deficiencies; and talking with the auditor on a regular basis, not just at audit time.
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Practice Notes – The pros and cons of leaving insurers’ provider panels
Fall 2011
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 480
Abstract: Many physicians are seeing fewer advantages to remaining on an insurance company’s provider panel. They’re opting instead to become out-of-network providers for the same insurer. They do so because, in addition to avoiding billing and payment headaches that come with health plan relationships, out-of-network status can lead to higher reimbursement rates. But, as this article explains, there are risks to consider as well.
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Staff engagement leads to staff loyalty
Fall 2011
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 760
Abstract: Employees are motivated by more than monetary compensation. Well-run practices also meet many other needs, thereby creating a critical component of any successful organization — the engaged employee. This article discusses the importance of offering employees nonmonetary rewards that are tailored to each individual. A sidebar notes that exit interviews can be helpful to learn lessons from employees who decide to leave.
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Protect your practice – Use a buy-sell agreement to minimize disputes
Fall 2011
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 799
Abstract: In the wake of health care reform, practices may be flooded with new patients, so it may be advisable to hire one or more physicians to help with the workload. If so, and if these physicians intend to take an ownership share of the practice, it’s important to make sure each one signs a buy-sell agreement. Why? Because it can protect a practice from disgruntled physicians and minimize disputes should they arise. This article addresses such issues as defining and appraising the practice’s assets, dividing practice income among partners, practice control issues and other considerations.
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12 tips for negotiating physician employment agreements
Fall 2011
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 683
Abstract: Until they become partner-owners, most physicians have an employment relationship with their physician group. When it’s time to negotiate or renegotiate an employment contract, there are critical issues that must be understood and settled. A written physician employment agreement can make sure each physician understands and is comfortable with every contract provision. This article offers 12 common provisions that should be included in a practice’s contracts to address such issues as compensation, relocation loans and restrictive covenants.
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Practical Perspectives: Key financial issues for you and your family – Tax-conscious investor looks into QSB stock
October / November 2011
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 507
Abstract: In this issue, “Practical Perspectives” discusses the case of Emily, who paid a visit to her financial advisor to talk about the latest capital gains rules. He explained that, if she were to buy qualified small business (QSB) stock by Dec. 31, 2011, and hold it for more than five years (and meet other requirements), she would garner a full 100% gain exclusion when she sold the stock.
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Moneylines: News briefs for businesses
October / November 2011
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 317
Abstract: This issue’s “Moneylines” takes a look at the latest IRS mileage rates; why the indirect costs of a fraud can be higher than the theft cost; and the top four concerns of retailers, according to a recent survey.
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Manage your wealth with gift tax planning
October / November 2011
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 742
Abstract: Anyone interested in smartly managing his or her wealth needs a gifting strategy — both for estate planning purposes and for minimizing the taxes they and their loved ones could face in the here and now. This article shows the benefits of creating a family limited partnership (FLP) or a family limited liability company (FLLC) to transfer interests in a family business, and the tax advantages of establishing certain trusts — such as grantor retained annuity trusts and charitable lead annuity trusts.
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The state of your business structure – Different entity types have varying tax impact
October / November 2011
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 1147
Abstract: Although the variances among most of the major business entity types aren’t drastic, they can be notable enough to make it worthwhile to review the state of one’s business structure. This article takes a look at the fundamental tax impact of each of the major entity types in use today: S and C corporations, general and limited partnerships, and limited liability companies. A sidebar explains that businesses of any entity type can benefit from two depreciation tax breaks this year.
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Final IRS hybrid plan regulations now a reality
October / November 2011
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 299
Abstract: Hybrid retirement plans combine features of defined contribution and defined benefit plans. The IRS recently issued final hybrid plan regulations reflecting the changes made by the Pension Protection Act of 2006. This brief article highlights several provisions of the regulation.
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The controlling document – Plan document vs. summary plan description
October / November 2011
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 528
Abstract: While employers and plan sponsors strive to be consistent with the retirement plan information given to participants, on rare occasions a conflict in information may exist. In a recent case, plan participants sought to enforce the language of a misleading summary plan description (SPD) that didn’t agree with the terms of the plan document. This article discusses the U.S. Supreme Court’s decision that reinforced the rule that the plan document controls the benefits.
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Looking for money – What you need to know about plan loans
October / November 2011
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 709
Abstract: Generally, participants can take a loan from their plan account if the plan allows for participant loans. This article reviews the rules associated with plan loans, including how much can be loaned, payments on the outstanding balance and defaults.
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Setting sail to a safe harbor – Is a safe harbor 401(k) plan right for you?
October / November 2011
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 861
Abstract: A safe harbor 401(k) plan is a 401(k) that automatically satisfies the nondiscrimination testing rules for elective deferrals and matching contributions. The IRS will consider a plan a safe harbor plan if it satisfies certain contribution, vesting and notice requirements. This article explains the differences between safe harbor and traditional 401(k)s, and the steps needed to start one.
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Back to Basics – Your borrowers’ hidden liabilities
October / November 2011
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 481
Abstract: It’s every lender’s nightmare: A borrower gets blindsided by an unexpected liability that renders it insolvent, irreparably tarnishes its reputation or impairs its ability to repay debts. Not every potential liability is reported on the balance sheet, so this article presents some hidden liabilities that careful scrutiny can uncover: contingent liabilities, underfunded pensions, and industry and internal risks.
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Financial statement footnotes are more than a P.S.
October / November 2011
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 475
Abstract: The review of borrowers’ financial statements is a critical tool in evaluating risks. But it’s the footnotes that may be most helpful in revealing underlying details — and potential problems. This article shows how footnotes can provide information about preferential treatment in related-party transactions; changes in accounting methods in order to manipulate financial results; significant events that could materially impact future earnings or impair business value; and the existence of certain contingent liabilities.