2013
Showing 65–80 of 735 results
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Patient Protection and Affordable Care Act – Do you know how to count your employees?
Year End 2013
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 744
Abstract: Although the IRS is encouraging large employers to start complying with information-reporting requirements for the Patient Protection and Affordable Care Act’s shared responsibility provisions in 2014, compliance is strictly voluntary. However, the information reporting and penalty assessment will be in full effect beginning Jan. 1, 2015. Counting full-time employees correctly is something all plan sponsors need to understand; this article explains the rules.
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Construction Success Story – Cracking the WIP with new software, best practices
November / December 2013
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 439
Abstract: This issue’s “Construction Success Story” examines the case of an owner who used an off-the-shelf spreadsheet program to generate his work-in-progress (WIP) reports. It got the job done, though the outdated software provided only a crude snapshot of his financials. After some of his competitors merged and profitability margins suddenly shrank, these reports made it difficult to know whether there was enough cash on hand to make payroll and pay the bills each month. His advisor recommended updating the company’s accounting software. The article shows the benefits the contractor obtained by automating some best practices.
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E-Verify 101: What you need to know
November / December 2013
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 522
Abstract: Companies across the United States increasingly are using the Internet to comply with our nation’s complex labor and employment laws. And construction businesses are leading the charge. A case in point is E-Verify, the online database that confirms with virtual certainty whether an individual is authorized to work legally in the United States. This article explains how it works and the benefits it can offer contractors.
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Contractors have options when it comes to financing
November / December 2013
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 653
Abstract: Although it’s hardly easy to obtain financing, the market has expanded to include many options. This article takes a look at some of the more common ones available to contractors. If taking out a bank loan isn’t feasible, getting a line of credit or a Small Business Administration loan might fill the bill.
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Power up, pay less – 3 strategies for managing your fuel costs
November / December 2013
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 880
Abstract: As the U.S. economy continues to improve overall, demand for gasoline and other energy sources is expected to increase. This could push up the price at the pump. The good news is that there are ways to manage fuel costs right now and going forward. This article offers three to consider: enrolling in a fleetwide fuel-purchasing program; using more sophisticated onboard GPS devices; and maintaining a strict vehicle maintenance regimen. A sidebar looks at different predictions of increased gas prices if proposed vehicle emission standards go into effect.
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Back to Basics – Are your borrowers overlooking tax deductions?
Year End 2013
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 435
Abstract: Year end is a good time to revisit tax-saving opportunities, such as the Domestic Production Activities Deduction (DPAD), under Internal Revenue Code Section 199. Borrowers who are unaware of the DPAD — or intimidated by its perceived complexity — could be leaving money on the table. This article discusses which businesses may qualify for the DPAD and which don’t, along with the DPAD’s limitations and mechanics.
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Customer growth – Evolution by design
Year End 2013
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 600
Abstract: Borrowers seeking to grow their business have several expansion strategies from which to choose. And lenders should analyze these tactics carefully. This article discusses such options as internal growth, buying another company, and entering into a joint venture. It also looks at the benefits and limitations inherent in a company’s projected financial statements.
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Give the CCC a chance – There’s more than one way to measure liquidity
Year End 2013
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 575
Abstract: Many loan covenants include a minimum liquidity threshold based on static metrics, such as the current or quick ratio. Banks have learned the hard way that a significant decline in liquidity can foreshadow bankruptcy. But few lenders consider, or even know about, the cash conversion cycle (CCC), which factors timing into the liquidity equation. This article discusses the most common liquidity metrics and how, when used with these measures, the CCC offers greater insight into a borrower’s liquidity position over time.
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What private company GAAP means to you
Year End 2013
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 877
Abstract: This summer, the Financial Accounting Standards Board proposed some revisions to Generally Accepted Accounting Principles to accommodate the needs of private businesses and their stakeholders. The proposals target four specific areas: intangible asset recognition, amortization and impairment of goodwill, certain types of interest rate swaps, and variable interest entities. This article shows how these proposals might affect private borrowers’ financial statements. A sidebar discusses the AICPA’s financial reporting framework that small private firms with relatively simple business models can use right now.
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New tax rules for legally married same-sex couples
November 2013
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 229
Abstract: The U.S. Department of the Treasury and the IRS recently ruled that same-sex couples, legally married in a jurisdiction that recognizes their marriages, will be treated as married for federal tax purposes. This ruling applies regardless of whether the couple lives in a jurisdiction that recognizes same-sex marriage or a jurisdiction that does not. This brief article notes some caveats and addresses tax filing for 2013 or earlier.
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IRS Affordable Care Act website
November 2013
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 84
Abstract: This one-paragraph article notes that the IRS has a new website that provides information on the Affordable Care Act.
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Using an S corporation to hold stock in other corporations
November 2013
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 432
Abstract: In choosing an entity for a business, there are opportunities to use an S corporation to hold stock in other corporations, but not the stock of other S corporations. If any corporation acquires the S corporation’s stock, that S corporation becomes a C corporation, which is generally detrimental. The truth is that taxpayers with S corporations have a great deal of flexibility in structuring their corporate holdings. This flexibility allows an S corporation to hold C corporation subsidiaries and qualified Subchapter S subsidiaries, as this article explains.
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Deciding when to start receiving Social Security benefits
November 2013
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 980
Abstract: As one approaches retirement age, it’s necessary to decide whether to begin taking reduced Social Security benefits early or wait until the full benefit retirement age (FBRA), or even later. This article lists those factors that may favor receiving the benefits early vs. those that may indicate it’s better to wait until the FBRA or even later.
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COMPLIANCE ALERT – Upcoming compliance deadlines:
October / November 2013
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 77
Abstract: The U.S. Supreme Court decision in U.S. Airways v. McCutchen will affect all qualified plan sponsors. This brief article discusses why the Supreme Court reversed both of the lower court decisions when deciding whether a medical plan under ERISA could acquire reimbursement for its payments to an injured participant after he received damages from a third party.
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Supreme Court rejects equitable recovery by ERISA plan sponsor
October / November 2013
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 367
Abstract: The U.S. Supreme Court decision in U.S. Airways v. McCutchen will affect all qualified plan sponsors. This brief article discusses why the Supreme Court reversed both of the lower court decisions when deciding whether a medical plan under ERISA could acquire reimbursement for its payments to an injured participant after he received damages from a third party.
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403(b) plans – IRS establishes preapproved plan program
October / November 2013
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 434
Abstract: A 403(b) plan is a retirement plan for employees of public schools and certain tax-exempt organizations. The IRS issued final 403(b) regulations in 2007, but until earlier this year it didn’t have a program for plan sponsors to obtain opinion and advisory letters determining whether a plan satisfies the regulations. This article summarizes IRS Revenue Procedure 2013-22, establishing a new program for preapproved 403(b) plans.