2014
Showing 625–640 of 740 results
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Is sustainability the future of corporate reporting?
February / March 2014
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 707
Abstract: Companies that provide sustainability information to investors, customers, suppliers and government agencies typically realize significant benefits and competitive advantages. This is particularly true when sustainability information is combined with financial data into an integrated report. This article explains what a sustainability report is and looks at the many benefits of such reporting.
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Handle with care – How to follow the new rules on private placements
February / March 2014
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 1034
Abstract: In September 2013, final SEC regulations lifting the ban on advertising and public solicitation for certain private placements took effect. Now, companies can finally use their websites, social media platforms, e-mail, broadcast and print advertising, and other forms of general solicitation to promote their offerings and find investors. This article explains how to screen investors and stay compliant with regulations. A sidebar offers four options to verify that all investors in Rule 506 private placements are accredited.
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When is a marriage terminated for tax purposes?
March 2014
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 401
Abstract: This article explains the situations in which a marriage is considered terminated for tax purposes. In some divorce situations, where the “abandoned spouse” rule does not apply, a spouse may be reluctant to file a joint return due to the joint and several tax liability resulting from joint returns. In some instances, completing the divorce and terminating the marriage may in fact save income taxes.
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Taxpayer Advocate reports to Congress
March 2014
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 299
Abstract: National Taxpayer Advocate Nina E. Olson recently released her annual report to Congress, urging the Internal Revenue Service to adopt a comprehensive Taxpayer Bill of Rights (TBOR) — a step she said would increase trust in the agency and, more generally, strengthen its ability to serve taxpayers and collect tax. This article looks at why she feels the IRS is not performing up to its potential level of effectiveness.
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Passive activity loss limitations
March 2014
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 506
Abstract: The passive activity loss (PAL) rules were introduced by the Tax Reform Act of 1986 and were designed to curb perceived tax shelter abuses. However, the PAL rules are far-reaching and affect activities other than tax shelters. Additionally, these rules limit the deductibility of losses for federal income tax purposes. This article explains what constitutes a passive activity and particularly how the rules affect rental activities.
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Minimum required distribution reminder
March 2014
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 81
Abstract: This brief article notes that taxpayers who turned 70½ in 2013 need to prepare to take their first minimum required distribution or face a steep penalty.
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Lifetime vs. testamentary contributions
March 2014
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 463
Abstract: Many taxpayers with charitable intentions struggle with the decision of whether to donate property to charity during their lifetimes or to make a charitable bequest in their wills that will be fulfilled from property included in their estates (testamentary bequests). While taxpayers frequently base their choice between lifetime charitable gifts and testamentary bequests on nontax considerations, this article discusses the tax implications of their decision.
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Filing status for separated, divorced or divorcing couples
March 2014
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 111
Abstract: People who are in the process of divorce might still be married for tax purposes. This brief article notes the five tax filing categories for individuals.
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S corporation payments: Salary or distributions?
Winter 2014
Newsletter: Auto Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 415
Abstract: Many dealerships elect to be S corporations because these legal structures offer the best of both worlds. Like C corporations, S corporations limit the dealer-owners’ liability. But S corporation dealership income flows through to the owners’ personal tax returns, as in a partnership. So, S corporations allow owners to escape the double federal taxation that burdens C corporations. This article explains why it matters and what factors to consider in deciding what to allocate to owners compensation — along with components the IRS considers in determining reasonable compensation.
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Your breakeven calculation can be a planning breakthrough
Winter 2014
Newsletter: Auto Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 640
Abstract: Calculating a dealership’s breakeven point can accomplish more than just learning whether the business is above water. The process can help the dealer monitor various aspects of the operation and grow the business with confidence. This article illustrates how to perform the calculation to recoup an investment or measure the impact of a cost reduction.
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To catch a thief – How dealer-owners can curtail employee theft
Winter 2014
Newsletter: Auto Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 544
Abstract: Many dealers are the victim of employee theft or dishonesty without knowing it. If strong internal controls aren’t in place, many employee indiscretions are too well hidden to attract attention. This article discusses how to perform a “mini-audit” of the business office, showroom, F&I department, parts and accessories stockroom, and service bay.
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Sizing up your payroll for health care reform
Winter 2014
Newsletter: Auto Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 861
Abstract: Many dealerships are unsure of how the Affordable Care Act (ACA) will affect their operations. This article offers some guidance for 2014 and beyond. It defines “small” vs. “large” employers and their different responsibilities. Large employers must offer “affordable” health insurance of at least “minimum value” (again, those terms are defined), while small employers have other options. But a sidebar notes that the tax credit for small employers may be limited.
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Contractor’s Toolbox – SBA offers bond guarantees for small contractors
Winter 2014
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 429
Abstract: Small construction companies that are struggling to obtain surety bonds should consider taking advantage of the U.S. Small Business Administration Surety Bond Guarantee Program. This article explains who qualifies, what the benefits are, and how to apply.
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Sales and use taxes – Evaluate your exposure before you bid
Winter 2014
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 565
Abstract: Contractors doing business across state lines shouldn’t assume that other jurisdictions will tax their business the same way it’s taxed at home. For example, most states treat contractors as the ultimate consumers of building materials, but some regard them as retailers; the tax treatment will differ accordingly. And sales and use tax treatment will also vary from state to state for projects involving nonprofits and government entities. This article discusses how just one misstep can quickly turn a potentially profitable job into a money loser.
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How your contracts can help strengthen cash flow
Winter 2014
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 663
Abstract: All businesses experience the ebbs and tides of cash flow at some time or another. But it can be particularly hard for a construction company experiencing hard times. Fortunately, the very document that’s signed when starting a job can help turn that tide around. This article explains how a contract that pays close attention to payment terms, retainage and change orders can guard against having insufficient cash when the need may be greatest.
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Expense or capitalize? New repair regulations offer guidance for contractors
Winter 2014
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 846
Abstract: For years, contractors have struggled to determine whether certain costs may be expensed for tax purposes (that is, deducted currently) or if they must be capitalized and depreciated. Recently, the IRS issued long-awaited final regulations on this subject, known as the “Repair Regs.” This article reviews some of the highlights as they pertain to buildings and to materials and supplies. A sidebar explains how contractors can use this knowledge to help customers with their own tax strategies.