2014
Showing 593–608 of 740 results
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Buy-sell agreements prevent business-damaging disputes
Spring 2014
Newsletter: Business Matters
Price: $225.00, Subscriber Price: $157.50
Word count: 538
Abstract: When a business owner dies or leaves a company unexpectedly, disagreements among the remaining owners and outside parties pose a threat to its financial health and continued existence. A buy-sell agreement can help mitigate such risk by limiting ownership and control of the business to a select group. This article discusses valuation and funding issues, while a sidebar notes that a buy-sell agreement can provide liquidity to heirs.
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News for Nonprofits – A broader skill set will be required for future CFOs
February / March 2014
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 417
Abstract: This issue’s “News for Nonprofits” discusses a study indicating the broader skill sets that will be required of CFOs in the near future; experience in financial management and accounting won’t be enough. It also summarizes a Washington Post article indicating that some of the nonprofit insurance cooperatives created to help implement the Affordable Care Act are reported to be in financial trouble.
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Are you satisfied with your board’s performance?
February / March 2014
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 771
Abstract: According to a recent study, only 20% of more than 3,000 executive directors were “very satisfied” with their boards’ performance. This article argues that improving the board/executive relationship starts by opening the lines of communication between the executive office and the boardroom — and committing to keeping them open. It’s essential to delineate roles and responsibilities and then choreograph teamwork for major improvements. A sidebar notes the importance of providing all new board members with a thorough orientation to the nonprofit’s mission, goals, policies and operations.
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Restricted gifts call for careful handling
February / March 2014
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 572
Abstract: No nonprofit likes to say “no” to a donation, but doing just that might spare it legal trouble and many hours of negotiations. This article looks at a couple of situations in which a nonprofit’s refusal to abide by the terms of a restricted donation resulted in a lawsuit. The article suggests having a gift acceptance policy to help determine whether a restricted gift should be accepted in the first place, and lists considerations the policy should address.
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Let the numbers roll – 8 ways to make your accounting function more efficient
February / March 2014
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 733
Abstract: There’s no area where efficiency is more important than in accounting. This article provides eight suggestions for making the accounting function at a nonprofit more efficient without spending a bucketful of money. They include using a coding cover sheet, insisting on oversight, and making best use of the organization’s accounting software.
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Why you still need a credit shelter trust
February / March 2014
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 429
Abstract: Some married couples may be thinking that, with estate tax exemption portability between spouses now permanent, they no longer need credit shelter trusts. But for many well-to-do couples, that’s not the case: Credit shelter trusts can offer substantial benefits that exemption portability doesn’t. This article explains how.
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Personal financial accounts: Is it time to consolidate?
February / March 2014
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 612
Abstract: Over time, many people accumulate multiple bank, investment and other financial accounts. While that’s often a natural byproduct of financial success, whittling down the number of accounts can offer several benefits. This article examines the advantages of consolidation and discusses the process. But it also notes that it’s possible to overdo it.
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Transferring family-business ownership to the next generation
February / March 2014
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 666
Abstract: There comes a time in almost every family-owned business to pass the torch to the next generation. But there are many aspects that must be carefully worked out long before the transfer actually happens. This article explains just a few of them, including when to give and the role of “basis” in making that decision.
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Getting a handle on the ACA’s “play or pay” provision
February / March 2014
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 885
Abstract: Next year, “large” employers will have to comply with what’s come to be known as the “play or pay” provision of the Affordable Care Act (ACA). For now, they will need to collect data on the makeup of their workforces and the health care benefits they offer — all of which is necessary to comply with the ACA. If they fall short, they then must decide whether it makes sense to boost their health care coverage or risk the penalties of not doing so — that is, to “play or pay.” This article discusses the act’s definition of a “large” employer and how to meet ACA requirements to avoid penalties. A sidebar explains how those penalties work.
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Ask the Advisor – Q: As a business owner involved in a merger transaction, what’s the best use of my time?
February / March 2014
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 424
Abstract: For most business leaders, the merger process involves an endless number of details to get right, strategic questions to answer and people to keep on task. However, there are only so many hours in a day. This column argues that the key is to focus on facets of the transaction that benefit from big-picture knowledge.
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Meet the buyers – Getting an M&A off on the right foot
February / March 2014
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 617
Abstract: M&A deals often owe their success to amicable and trusting relationships, so it’s important to put some thought into the initial deal meeting and determine well in advance the attendee list, meeting place and agenda. This article discusses why these three elements are so important.
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To innovate or merge: That’s the strategic question
February / March 2014
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 642
Abstract: Many companies reach a point in their development where they have to make an important decision: Innovate or merge? Companies can grow both organically and through business combinations. But given recent economic volatility and financial stresses, many business leaders are finding that they must deploy their resources more strategically. As this article explains, acquisitions, being easier and cheaper, may be the best route for some companies. But others may find it better to invest in innovation.
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Tax issues remain long after the deal closes
February / March 2014
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 835
Abstract: In an M&A, taxes shouldn’t be a priority only when negotiating a purchase price, but during the integration phase as well. This article explains that postmerger synergies, foreign tax laws, sales of divisions or products, and integration of accounting systems, supply chains and enterprise resource management systems all have tax implications. A sidebar notes that there can also be tax traps associated with employees.
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Estate Planning Pitfall – You’ve chosen your executor hastily
February / March 2014
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 285
Abstract: Choosing the right executor — sometimes known as a “personal representative” — is critical to the smooth administration of an estate. Yet many people treat this decision as an afterthought. Given an executor’s many responsibilities and complex tasks, it pays to put some thought into the selection. This article lists some of those duties and discusses what to consider when choosing an executor.
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Power of attorney abuse: What can you do about it?
February / March 2014
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 608
Abstract: A financial power of attorney — sometimes called a “power of attorney for property” or a “general power of attorney” — can be a valuable planning tool. But it’s susceptible to abuse by scam artists, dishonest caretakers or greedy relatives. A broadly written power of attorney gives an agent unfettered access to the principal’s bank and brokerage accounts, real estate, and other assets. This article explains how to look out for the interests of loved ones and lists steps that can prevent abuse.
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Thanks, Grandma and Grandpa! 3 estate-planning-friendly strategies to pay for a grandchild’s college education
February / March 2014
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 634
Abstract: It’s no secret that the cost of a college education continues to soar. But this article offers three options to help one’s grandchildren deal with this burden while saving gift and estate taxes: direct tuition payments to the educational institution, grantor and Crummey trusts, and a Section 2503(c) minor’s trust.