2012
Showing 33–48 of 717 results
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Pension planning — Start thinking about payouts now
Year End 2012
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 752
Abstract: The traditional pension may seem like a thing of the past, but one survey indicates that more than half of workers are still counting on payouts from one of these “defined benefit” plans in retirement. But should one take a lump sum payout or an annuity? If the latter, should it be a single-life or joint-life annuity? This article describes these options and the factors to consider when choosing one.
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Savvy business owners can find financing
Year End 2012
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 1137
Abstract: Recent data indicates financing is there for the savvy business owner who knows where to find it. But the reason behind this availability isn’t necessarily because the economy is getting markedly better. Rather, competition is creating opportunities for business owners to get the capital they need. This article discusses crowdfunding, angel investors and other options to traditional loan offerings. A sidebar describes three tests to help a company decide if a loan is advisable.
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COMPLIANCE ALERT
Year End 2012
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 81
Abstract: A brief list of key tax reporting deadlines for December and January.
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Navigating the revised Form 2848
Year End 2012
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 384
Abstract: Third-party administrators (TPAs) use IRS Form 2848, "Power of Attorney and Declaration of Representative," when representing clients on matters concerning IRS notices. The form allows TPAs to apply for a determination letter on the client’s behalf. The TPA or plan administrator must complete Form 2848 when using voluntary correction programs. This brief article summarizes the revised Form 2848 that affects retirement plans.
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The Moving Ahead for Progress in the 21st Century Act — PBGC premiums increased and pension plan funding stabilized
Year End 2012
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 449
Abstract: In July, President Obama signed into law the Moving Ahead for Progress in the 21st Century Act (MAP-21). The act significantly affects pension plans through the stabilization of pension funding and by increasing Pension Benefit Guaranty Corporation (PBGC) premiums substantially through 2015. This article reviews what pension plan sponsors need to know.
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Are you ready for a plan audit?
Year End 2012
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 809
Abstract: Federal audits and investigations of retirement plans are on the rise. With proper preparation, plan sponsors can get through the process with minimal problems. A well-prepared employer will help simplify the audit process, minimize paperwork, lower administrative costs and reduce risks connected with an audit. This article describes what every sponsor can do to ease the audit process.
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Patient Protection and Affordable Care Act — What plan sponsors need to do to be ready for 2013
Year End 2012
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 940
Abstract: The Patient Protection and Affordable Care Act (PPACA) and the resulting U.S. Supreme Court decision made headlines for most of 2012. PPACA requires important changes for plan sponsors in 2013. This article presents some of the highlights.
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Back to Basics — Inventory method differences
Year End 2012
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 488
Abstract: Inventory is one of a lender’s biggest sources of collateral. But there are significant differences in the ways borrowers report inventory. This article reviews the differences between two common inventory reporting methods: first-in, first-out (FIFO) and last-in, first-out (LIFO). Over time the choice becomes material, especially in an inflationary environment. If two customers use different inventory accounting methods, they might ultimately have the same bottom line but not both deserve the same credit line.
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Equity recaps may be the answer for some customers
Year End 2012
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 678
Abstract: It may be impossible to extend a loan to every customer, but neither is it desirable to turn that client away without a solid suggestion for securing financing. Suggesting a private equity recapitalization is a possible solution. This article explains how an equity recap uses a private equity group (PEG) to provide financing, and what the group expects in return. The article offers a hypothetical example of the recap process.
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What you should know about divorce
Year End 2012
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 950
Abstract: When divorcing spouses own a business, it can get ugly and expensive — and potentially put a loan at risk. Intracompany infidelity, customer attrition, employee turnover and shareholder buyouts are side effects that threaten financial performance. This article discusses some of the issues that can arise when one spouse controls the business, and how a buyout and a noncompete agreement may be necessary when both are in charge. But a sidebar looks at “collaborative divorce,” in which the couple decides to split up personally but maintain their professional relationships.
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How much is too much cash? — Mounting reserves aren’t always healthy
Year End 2012
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 696
Abstract: According to a recent survey, more than a third of CFOs are stashing away more operating cash flow in their bank accounts than ever before. But this could be an inefficient use of capital that borrowers will regret down the road. This article discusses the cost of stockpiling too much cash and how formal financial forecasts can provide a method to building up cash reserves. It then looks at ways to reinvest a cash surplus.
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Substantiating charitable contributions
November 2012
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 420
Abstract: One of the most popular tax deductions for individuals is the one allowed for donations to charitable organizations. Unfortunately, this deduction has also been among the most abused. Thus, perhaps it is not surprising that Congress has responded to the problem by regularly enacting more rules around documenting donations. This article discusses the substantiation requirements for charitable donations.
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Recent graduates’ job search and moving expenses
November 2012
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 461
Abstract: This article offers a refresher on which expenses are and are not deductible in connection with landing that first postgraduation job. It discusses job search expenses such as employment agency fees, resumé preparation expenses, and travel and transportation expenses, along with the time and distance expenses that must be met to qualify for a moving deduction.
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Estate Planning Red Flag — You haven’t prepared a health care directive
November / December 2012
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 292
Abstract: A health care directive allows one to communicate their preferences, in advance, for medical care in the event they’re incapacitated. Directives go by different names, including living wills, advance medical directives and directives to physicians. This article shows what such directives can accomplish and why generic forms may not accommodate one’s preferences and values.
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Get ready for the new 3.8% tax on investment income
November / December 2012
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 641
Abstract: The Patient Protection and Affordable Care Act of 2010 established a new 3.8% Medicare tax on investment income for high-income taxpayers, which is scheduled to take effect in 2013. The tax will also apply to trusts and estates, and the income threshold that triggers the tax for them is low. This article offers details of the tax and shows how to minimize or eliminate it.
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Determining when to begin receiving Social Security
November / December 2012
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 776
Abstract: When to begin receiving Social Security benefits depends on each person’s individual circumstances. Estate planning also factors into the equation. For example, the amount of funds that a couple needs to continue their desired lifestyle during retirement will affect the amount of wealth they ultimately are able to pass on to their heirs. This article shows how to determine a break-even point — the age at which the dollar value of more (but smaller) payments roughly equals the value of fewer (but larger) payments. It also notes the consequences of drawing early Social Security benefits while still working.