2013
Showing 641–656 of 735 results
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Estimating economic damages in wrongful death cases
January / February 2013
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 970
Abstract: Calculating economic damages in wrongful death cases is deceptively complex. It requires an expert to consider a variety of factors to ensure that none of the decedent’s financial contributions are missed or double-counted. This article looks at those factors, which might include earnings history, lost earning capacity, employer-provided benefits and household services. A sidebar discusses whether it’s appropriate to exclude personal consumption.
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Good news! — FASB votes to abandon controversial litigation proposal
January / February 2013
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 632
Abstract: In July 2012, the Financial Accounting Standards Board (FASB) voted to scrap its controversial proposal to heighten disclosure requirements for certain contingent losses, including potential losses from pending or threatened litigation. This article examines the objections that were raised against the FASB proposal and reviews the existing accounting requirements for loss contingencies.
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Tax Tips — FICA refunds for severance pay?
January / February 2013
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 469
Abstract: This issue’s “Tax Tips” explains why a business that has recently made significant severance payments might be entitled to a refund of FICA taxes. It shows how taxpayers can help protect themselves against a fraudulent tax return being filed in their name, and discusses an increase in the annual gift tax exclusion.
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Betting on a SCIN — This tool may help you transfer assets at little or no tax cost
January / February 2013
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 623
Estate planning can be a gamble. Tax and estate tax laws change. Family members pass away before their time. But a gamble that can pay off in certain circumstances is the self-canceling installment note — or SCIN. It may allow a person to transfer a business or other assets to family members at little or no tax cost. This article discusses how a SCIN works and how, if it pays off, a family will reap a bounty in the form of income, gift and estate tax savings. But, the article cautions, there’s no guarantee that it will pay off.
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Restricted stock and RSUs: How are they taxed?
January / February 2013
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 820
Over the last seven years, restricted stock and restricted stock units (RSUs) have grown in popularity as incentive compensation tools, while the use of stock options has declined. This article explains why restricted stock and RSUs can be an attractive alternative to options, but also notes the differences between the two instruments and their respective tax implications.
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Tax deal resolves fiscal cliffhanger
January / February 2013
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 918
On Jan. 1, Congress passed the American Taxpayer Relief Act of 2012 (ATRA). This article offers highlights of the law’s individual tax provisions. It looks at changes in income, capital gains, estate and gift tax rates, deductions and exemptions. It also discusses the alternative minimum tax and the extension of a number of tax breaks for individuals. A sidebar lists several business tax break extensions, as well.
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Practical Perspectives: Key financial issues for you and your family — 401(k) loan tempts prospective entrepreneur
February / March 2013
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 489
Abstract: In this issue, “Practical Perspectives” examines the case of “Rudy,” a prospective entrepreneur who wondered whether he should tap his 401(k) funds to finance his startup. His advisor agreed that this route offered some advantages — but that there could also be legal hurdles and tax risks.
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Moneylines: News briefs for businesses
February / March 2013
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 342
Abstract: This issue’s “Moneylines” takes a look at new standards handed down by the Institute of Internal Auditors that will result in more companies getting increased feedback from their auditors. Also discussed is the continuing need that employees have for help in retirement planning, along with an increasing trend among companies to hire a Chief Digital Officer.
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Leveraging the power of your company’s managers
February / March 2013
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 734
Abstract: If top managers aren’t getting the most from their respective teams, the company is operating at a competitive disadvantage. This article describes some ways an organization can ensure it’s leveraging the true power of its management to get maximum results. These methods include reinforcing collaboration and nurturing knowledgeability among managers, along with assessing their performance and organizing a retreat.
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Capitol changes — New tax law holds many important provisions
February / March 2013
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 1121
Abstract: This article discusses some of the most important provisions of the American Taxpayer Relief Act of 2012 (ATRA), signed into law this past January. These provisions address ordinary-income tax rates and long-term capital gains rates; the alternative minimum tax; and several tax breaks for businesses. A sidebar explains how ATRA affects gift, estate and generation-skipping transfer taxes.
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Practice Notes — Rewarding physicians for reducing spending
Winter 2013
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 428
Abstract: One of the most talked-about new ideas in health care is rewarding providers for reducing medical spending by giving them a share of the net cost savings. The concept is currently being tested by many payor and provider organizations across the United States. The early results are so promising that providers — including physicians — may see contracts offering this arrangement in the near future. This article discusses the characteristics of the demonstration projects testing the new concept.
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Office staff overworked? — Take the load off by outsourcing certain tasks
Winter 2013
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 777
Abstract: With the passage of health care reform come many new rules and regulations. If clinical and office staff are having some trouble getting all the work done — right and on time — perhaps the practice should consider outsourcing certain tasks to outside vendors. This article discusses the kinds of tasks (and not just administrative) that may be suitable for outsourcing and lists three factors that can help determine initial feasibility.
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Why patients change doctors … and what you can do about it
Winter 2013
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 779
Abstract: While it’s somewhat common for doctors to “fire” uncooperative or nonpaying patients, the reverse can happen, too: Patients can become dissatisfied with their current doctors and switch to new ones. Obviously, this isn’t good for a physician’s pocketbook or reputation. This article lists seven reasons why patients switch to a new doctor and offers suggestions for fixing these problems.
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It’s time to start thinking about Stage 2 Meaningful Use
Winter 2013
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 813
Abstract: In August 2012, CMS released new “meaningful use” specifications that physicians must implement in their EHR systems to qualify for financial incentives. Meaningful use of certified electronic health record technology (CEHRT) is to be achieved in three stages. Providers that fail to do so by 2015 will see downward Medicare payment adjustments. This article explains what providers must do to meet core and menu objectives and abide by the deadlines. A sidebar shows how physicians should prepare their practices for Stage 2 compliance.
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Ask the Advisor — Are tax breaks available for energy-efficient construction?
January / February 2013
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 482
Abstract: With the emphasis on green construction and technologies, more owners and investors are considering adding energy-efficient components into new construction, as well as retrofitting existing buildings with energy-efficient improvements. A big incentive is the potential tax benefits under Internal Revenue Code Section 179D. This article explains how to take advantage of this break before its currently scheduled expiration date in 2014.
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Valuations in a tough market: Thinking outside the box
January / February 2013
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 769
Abstract: Under the market and income approaches, recent market data is used to derive current value. But scarce financing and weak performance are keeping risk-averse investors at bay. Moreover, many recent deals may have involved distressed buyers forced to sell. With few truly comparable deals for appraisers to hang their hats on, many are thinking outside the box. This article discusses the factors that appraisers study to normalize data and truly understand what’s happening in the marketplace.