2013
Showing 657–672 of 735 results
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High construction costs prevail — Tips on how to control overall project expenses
January / February 2013
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 644
Abstract: Construction costs were generally high for building materials in 2012, and the Associated General Contractors of America (AGC) is predicting a long road before costs start to stabilize. This article offers tips to help contractors keep building costs under control. It addresses areas such as forming a construction team early, scheduling projects during normally slow seasons, managing fuel costs and employing value engineering.
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FLP survives IRS challenge — Court notes transfer of real estate was for a legitimate nontax reason
January / February 2013
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 920
Abstract: Family limited partnerships (FLPs) offer a tax-efficient way to transfer assets — including real estate — to family members. This article discusses a case in which a couple transferred woodlands properties to an FLP, so that they could become a family asset that the family could eventually build homes on for sale purposes. The U.S. Tax Court refuted the IRS’s argument that the transfer didn’t qualify as a “bona fide sale for adequate and full consideration.” A sidebar lists “partnership formalities” an FLP must observe. Citation: Estate of Joanne Harrison Stone (Tax Court 2012)
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Newsbits
Winter 2013
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 491
Abstract: In this issue, “Newsbits” takes a quick look at how to reach younger donors through smartphones; shows why charities that have recently adopted a more conservative approach to valuing corporate product donations can, with Charity Navigator’s help, make past financial data be more comparative; and cites a survey indicating that 66% of U.S. nonprofits need pro bono services more than any other volunteer work.
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Social impact bonds — the newest funding wave?
Winter 2013
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 489
Abstract: Although pioneered in the United Kingdom, social impact bonds have captured the attention of U.S. philanthropists, governments and investors as a new approach to funding social programs. This article tells how they can benefit not-for-profits along with governments and investors. Social impact bonds won’t work for every social service nonprofit — but they may be useful for those that have measurable outcomes that are highly correlated with social net benefits that could save a governmental agency meaningful amounts of money.
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Getting a handle on the flow of cash
Winter 2013
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 795
Abstract: Effective cash flow management involves more than taking annual budget figures and dividing by 12 to come up with a static, monthly amount — after all, costs can vary significantly from month to month for a variety of reasons. This article explains how to prepare a cash flow report and how a CPA can help ensure that it’s used to a nonprofit’s best advantage. A sidebar discusses how to make decisions based on the report.
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Follow these dos and don’ts to maintain your 501(c)(3) status
Winter 2013
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 984
Abstract: Having status as a tax-exempt “public charity” gives a not-for-profit significant benefits. But keeping this 501(c)(3) status isn’t automatic. This article offers some important dos and don’ts to follow in order to retain the privilege: tips involving reporting obligations, tax withholding, unrelated business income, political lobbying and other issues.
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Search for a job, find a tax deduction
January / February 2013
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 362
Abstract: Those who have been pounding the pavement searching for a job know that the associated costs can quickly add up. But it may be possible for them to deduct those expenses on their tax return. This brief article explains the qualifications for particular deductions and what types and amounts of expenses are deductible.
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First baby on board? — Now’s the time to safeguard your child’s financial future
January / February 2013
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 945
Abstract: The arrival of a first child is a joyful experience — but also sobering, as one considers what steps to take to protect the child’s financial future. This article notes the importance of establishing a will and naming beneficiaries; supplementing insurance policies; and planning for college expenses. A sidebar looks at tax breaks that are available for those raising a child.
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Intrafamily loans: Low interest rates enhance this wealth transfer strategy
January / February 2013
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 722
Abstract: Those who have spent a lifetime to build their wealth and are now in a position to financially help their children or other family members may wonder: Should they provide this money in the form of gifts or should they lend it? This article explains why an intrafamily loan is an attractive, tax-smart strategy in light of today’s low-interest-rate environment — but that there are risks, as well.
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4 simple questions can help you choose the right funds
January / February 2013
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 856
Abstract: Whether investors personally select mutual funds or rely on an advisor to do it, it’s important that they understand what they own, why they own it and whether the fund is a good match for their investment goals. To help investors avoid picking a mutual fund clunker, this article offers four questions they should ask themselves about investment goals, active vs. passive investing, a fund’s long-term performance and its expense ratio.
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The Contractor’s Corner — How can we start winning more bids?
Winter 2013
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 505
Abstract: This issue’s “Contractor’s Corner” shows why it’s important for a construction company to keep an eye on its bid-hit ratio — especially when the national economy is uncertain, the local market abruptly tightens, or an upstart competitor offers a challenge. Maintaining a bid-hit ratio as close as possible to 1:1 involves a careful crunching of numbers and, sometimes, a rebranding of the company itself.
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BIM 2013: Where this technology is headed
Winter 2013
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 564
Abstract: Building information modeling (BIM) can no longer be called “new.” But this construction technology keeps evolving, adding functionality and growing in importance. BIM enables anytime, anywhere collaboration among everyone from the owner to subcontractors. This article shows where BIM is headed and how important it could be to construction companies.
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Ensure your construction company’s very existence with a buy-sell agreement
Winter 2013
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 718
Abstract: The very existence of a business could be jeopardized by an ownership change. That’s why a buy-sell agreement should play a key role in every contractor’s succession plan. This article explains how such an agreement works and the different options available for funding one.
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Employee tool reimbursements — IRS fires warning shot with recent guidance
Winter 2013
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 964
Abstract: An accountable plan reimburses employees who buy small tools on their own. These reimbursements are deductible as a business expense, while workers won’t incur employment or income taxes on them. But the IRS recently released Revenue Ruling 2012-25, which fires a warning shot at employers whose reimbursement plans may have fallen out of compliance with the rules for accountable plans. This article explains how to maintain compliance, while a sidebar offers an example of a plan that is not compliant.
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How to keep board meetings on time and productive
Winter 2013
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 548
Abstract: Finding and keeping good board members can be challenging for nonprofits. It’s up to executive directors and their staffs to ensure the role isn’t harder and more time-consuming than necessary. This starts with efficient board meetings. This article looks at premeeting planning, conducting the meeting and following up.
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Annual reports — Putting your best face forward
Winter 2013
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 658
Abstract: Everyone from major donors to grantmakers, charity watchdog groups to the government, may read a nonprofit’s annual report — and use it to make important decisions affecting the organization. As this article explains, it’s critical that annual reports be professional, substantive, accurate and interesting enough to grab and keep readers’ attention.