2013
Showing 609–624 of 735 results
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Estate Planning Pitfall — Transferring home ownership to your children
February / March 2013
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 393
Abstract: Many people mistakenly believe they can transfer their home to their children while retaining the right to continue living in it for the rest of their life, and remove a substantial portion of the home’s value from their taxable estate. It’s a simple, inexpensive way — they reason — to avoid probate and reduce estate taxes. But, on the contrary, retaining such a “life estate” guarantees that the home’s value will be included in one’s taxable estate after death. Yet, as this article explains, that’s not necessarily a bad thing.
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Should you donate life insurance to charity?
February / March 2013
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 611
Abstract: Donating life insurance to a favorite charity is an excellent opportunity to make a larger donation than may otherwise be affordable. This article shows why this is so and discusses the most tax-effective way to donate life insurance. But doing so isn’t for everyone; there are family needs and tax implications to consider.
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Strong governance enhances a family business’s value
February / March 2013
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 932
Abstract: Too often, family members view their business as a source of wealth without making sure that the company is managed by those best suited for the job. Good governance — carefully documented in writing — can help ensure a family business’s survival as it makes the transition from one generation to the next. This article shows how the business’s organizational documents can lay a solid foundation for good governance. It also explains the importance of having an independent board, along with legal agreements designed to keep the business in the family.
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Fiscal cliff deal brings some certainty to estate planning
February / March 2013
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 943
Abstract: Congress’s eleventh-hour deal to avert the “fiscal cliff” produced the American Taxpayer Relief Act of 2012 (ATRA). The act focuses on income taxes, but it also provides much-needed certainty for people engaged in estate planning. This article discusses the act’s provisions that pertain to the unified gift and estate tax exemption and the generation-skipping transfer (GST) tax exemption; exemption portability; and other estate planning benefits. A sidebar notes the benefits of a “charitable IRA rollover,” also available under ATRA.
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Protect assets now or later with a trust
February / March 2013
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 719
Abstract: There are many potential threats to one’s net worth — or to the legacy left for heirs. And one such threat is creditors, who could ultimately take a large bite out of gifted or bequeathed assets. One solution is to place assets in a trust. This article discusses revocable vs. irrevocable trusts, spendthrift trusts and offshore trusts.
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Business on the go: Mobile payments offer advantages
February / March 2013
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 478
Abstract: Lots of businesses shy away from accepting credit card payments, often because the fees are outside of their budgets or it just isn’t practical. But the current growth in technology solutions that allow mobile devices to accept credit card payments may prompt them to reconsider. This article discusses the technologies available and the benefits they offer.
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To B or not to B — Could your company benefit from being a B corporation?
February / March 2013
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 713
Abstract: Current U.S. law compels most corporations to consider investors’ return ahead of other goals. But a relatively new type of corporate structure, known as the “benefit corporation” or “B corporation,” allows a company to put equal emphasis on certain nonfinancial goals. B corporations can align investors’ personal beliefs and the company’s goals in a concrete, accountable way. This article details how they work and the steps that interested companies must take to achieve B corporation status. A sidebar looks at a couple of other corporate structures.
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What does the “fiscal cliff” deal mean for your taxes?
February / March 2013
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 915
Abstract: The recently passed American Taxpayer Relief Act of 2012 (ATRA) prevents income tax hikes for most taxpayers and averts a major expansion of the alternative minimum tax’s (AMT’s) reach. It also shrinks scheduled gift and estate tax increases and extends a variety of tax breaks for individuals and businesses. This article explains some of the details.
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COMPLIANCE ALERT
February / March 2013
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 101
Abstract: A brief list of key tax reporting deadlines for February through April.
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2012 vs. 2013 retirement plan limits
February / March 2013
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 105
Abstract: This brief chart highlights numerous retirement plan limits.
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Offsetting stagnant salaries with increased benefits
February / March 2013
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 533
Abstract: While base pay remains a top consideration to attract and retain employees, increasingly a strong benefits package is important as well. Towers Watson, a leading global professional services company, found in a recent survey that employers indicated they may allocate more funds for employee benefits because of only moderate pay increases in the coming year. This article explains why employers who offer a competitive benefits package may have a better chance to attract and retain the key employees they need.
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Can you define “compensation”? — A review of IRS definitions that affect qualified plans
February / March 2013
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 830
Abstract: Accurately defining compensation is one of the more complex areas in qualified plans. The term “compensation” is used in various ways, and the choices made by an employer will directly affect the administration, and ultimately the costs, of maintaining a qualified plan. This article reviews the definitions of compensation types that affect qualified plans.
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It’s time to reap the benefits of matching contributions
February / March 2013
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 801
Abstract: Employees benefit from an employer match because they’re receiving “free” money in their employer-sponsored retirement plan. But how do employers benefit from matching contributions? This article highlights the benefits to employers who provide matching contributions to participants, and shows how to determine what type of plan design and employer match is best. A sidebar discusses safe harbor matching plans.
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Back to Basics — Smallest customers suffer biggest fraud losses
February / March 2013
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 465
Abstract: This issue’s “Back to Basics” cites a recent survey by the Association of Certified Fraud Examiners concerning the prevalence of fraud worldwide. The article notes how fraud damages small businesses in particular and offers suggestions for combating it.
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Use SWOT analysis as a due diligence framework
February / March 2013
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 890
Abstract: A strengths, weaknesses, opportunities and threats (SWOT) analysis is a proven management tool taught at business schools around the world. Strong borrowers will undertake and discuss the results with their lenders. But it’s important that lenders encourage weaker, less experienced borrowers to go through the exercise. This article shows how a SWOT analysis works and how it can help borrowers’ businesses. A sidebar offers a hypothetical example of SWOT discussions “in the field.”
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Approaching a roll-up carefully
February / March 2013
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 641
Abstract: In today’s painfully slow economic recovery, mergers and acquisitions continue to proliferate in the marketplace. Achieving economies of scale is the goal of most consolidations, including the roll-up. This article lists some of the benefits a roll-up can offer, but also notes potential drawbacks. It also discusses the need for careful preparation through formal business plans and careful due diligence.