2013
Showing 81–96 of 735 results
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Strategies to boost 401(k) plan participation
October / November 2013
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 797
Abstract: According to the Department of Labor, about one-third of eligible employees don’t participate in their employer’s 401(k) plan. But 401(k) plan participation benefits both employees and employers. This article looks at why participation matters and strategies to help increase participation numbers.
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Avoid the negative consequences of plan disqualification – Correct any missteps before it’s too late
October / November 2013
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 870
Abstract: A retirement plan sponsor has a fiduciary duty to ensure that the plan complies with all federal and state rules and regulations, such as the Internal Revenue Code and ERISA, and must follow the plan’s provisions without deviating unless amending the plan. Not following the provisions can lead to plan disqualification. This article reviews the consequences of disqualification and ways for plan sponsors to correct any mistakes that may lead to disqualification. Yarish v. Commissioner, 139 T.C. 11
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Dealer Digest – Boomers regain top spot as new car buyers
November / December 2013
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 431
Abstract: This issue’s “Dealer Digest” cites a study indicating that the oldest baby boomers have replaced younger consumers as the U.S. demographic group most likely to buy a new vehicle. It also looks at the Financial Reporting Framework for Small- and Medium-Sized Entities — a new financial reporting option that could ease the process for privately held, owner-managed dealerships not required to follow Generally Accepting Accounting Principles.
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4 tips for thwarting identity theft
November / December 2013
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 611
Abstract: Frightening stories of identity theft take place at auto dealerships and other retail enterprises every year. This article offers four tips to help prevent this from happening. They involve checking job applicants’ backgrounds, encrypting data on the dealer website, limiting access to customer data, and regularly purging customer information.
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Take another look at leasing – Understanding your customers’ mindset is key
November / December 2013
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 641
Abstract: It seems like only yesterday when leasing was at the bottom of a dealership’s radar screen. But signs now point to a resurgence, so it’s time for dealers to revisit, or revive, their leasing operations if they haven’t already done so. Still, recent research indicates that leasing is more expensive than buying, so this article emphasizes that dealers will need to understand their customers’ motivations in getting a new car, and so be better able to advise them whether it’s better to buy or lease.
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Getting more out of forecasting
November / December 2013
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 811
Abstract: Eighty percent of businesses contacted in a recent survey say they’re reaching less than one-half of their potential productivity in their budgeting and forecasting efforts. This article suggests ways to help dealers improve in this area. It discusses data sources, adjusting the forecast, and analyzing various scenarios that could affect the dealership. A sidebar discusses who should be on the forecasting team.
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Back to Basics – Are your borrowers protected against cybercrime?
October / November 2013
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 436
Abstract: As the Internet grows as a retail channel, so too grows the risk of Internet fraud. Lenders should be aware of the latest scams that could affect their customers and impair debt service. This article discusses common online fraud tactics and how to identify high-risk activities.
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Q&A: “Percentage of completion”
October / November 2013
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 593
Abstract: Revenues from projects that span more than one calendar year are typically recorded under the percentage of completion method, according to Generally Accepted Accounting Principles. This article discusses what lenders need to know about this accounting method to better evaluate their borrowers’ performance. It answers questions about who uses this method, how it works, and how it’s different from the revenue recognition principle.
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Lenders can help with a changing of the guard
October / November 2013
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 639
Abstract: At some point every business outgrows its first-generation entrepreneurs. In order to recognize when it’s time to upgrade management, lenders need to visit the borrower’s premises to get acquainted with the people behind the numbers. Should a family member take over the reins, or would the company be better off with someone else — an internal person, or someone from the outside? As this article explains, lenders and accountants can introduce borrowers to their networks of business contacts and render sound advice.
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Don’t forget repairs and maintenance – Skimping on routine upkeep ultimately costs more
October / November 2013
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 865
Abstract: Fixed assets are often pledged as loan collateral. So lenders have a vested interest in making sure they’re adequately maintained. This article discusses how to get a closer look at how clients keep house, starting with the fixed asset register and moving on to the formal repairs and maintenance schedule. It also looks at due diligence and benchmarking, while a sidebar discusses when it’s smarter to replace a broken or worn asset, rather than to repair or maintain it.
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New COSO guidelines focus on fraud — do your clients?
November / December 2013
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 495
Abstract: The Committee of Sponsoring Organizations of the Treadway Commission (COSO) has released the long-awaited revision of its Internal Control — Integrated Framework, updating internal control guidelines that dated back to 1992. This article talks about how the new framework is designed to help organizations apply internal controls more broadly to operations and reporting objectives and to develop a better understanding of how to assess internal controls.
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Excess earnings method – Higher valuation of law practice prevails in divorce case
November / December 2013
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 601
Abstract: In divorce, the value of a spouse’s interest in a professional practice can play a significant role in the final financial outcome. However, such appraisals can result in a range of values. In one recent case, Wright v. Wright, the spouse’s expert used a methodology to arrive at a value three times higher than that of the husband’s expert. This article explains why the court disputed the husband’s contention that this “bottom-up” method didn’t apply.
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Experts put damages assessments in the frame
November / December 2013
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 699
Abstract: Without a framework for assessing damages, jurors are more likely to make outsize awards that punish the entire company and its stakeholders rather than the offending individuals or company division. But, as this article explains, by breaking a company down, putting profits into perspective and explaining such concepts as net worth and fair market value (FMV), damages experts provide a context for a reasonable award.
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Patent infringement: Scrutinizing the “entire market value” rule
November / December 2013
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 739
Abstract: Proving damages in patent cases is rarely straightforward, particularly when the infringing item is only a small feature of a larger product. The general rule is that royalties should be based on the “smallest salable patent-practicing unit.” But there’s an exception to this principle — the “entire market value” rule. This article examines one case in which the court decided whether the rule applied. A sidebar discusses four litigation settlement agreements used by the plaintiff’s expert to establish damages.
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Retirement plan loans
October 2013
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 252
Abstract: Those who are unable to borrow from a bank or other outside source may find that their qualified retirement plan is a good option. It’s also possible to benefit from resources in an IRA, but, as this article explains, there are caveats for both options.
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At-risk rules for a closely held corporation
October 2013
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 308
Abstract: The at-risk rules may limit the amount of loss that can be deducted from investment in a closely held corporation. The amount of loss a corporation may recognize from an activity is limited to the amount that is at risk for that activity at the close of the tax year. This article explains what assets are included in the amount that’s at risk in an activity. It notes that these rules are not the only ones that may limit tax benefits from losses in a closely held corporation.