2014
Showing 689–704 of 740 results
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Dealer Digest – Lenders should attempt to fix credit report errors
January / February 2014
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 418
Abstract: In this issue, “Dealer Digest” takes a look at the Consumer Financial Protection Bureau’s efforts to crack down on lenders and debt collectors that fail to investigate consumers’ complaints about credit report errors. It also discusses a challenge by automakers to franchise-protection laws in Florida and Connecticut, and notes a forecast that’s optimistic about growth in new car sales in 2014.
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How to guard against deceptive advertising charges
January / February 2014
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 527
Abstract: When it comes to advertising, dealerships must be vigilant to ensure that their ads don’t mislead customers. One area to pay especially close attention to is deceptively advertising a vehicle’s cost by failing to disclose all qualifications and restrictions that apply to an advertised discount. This article describes how some dealers have found themselves in hot water with the Federal Trade Commission over this issue, and what dealers can do to make sure they’re in compliance.
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Separate real estate entities – Two can be better than one
January / February 2014
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 652
Abstract: A dealership that owns its buildings and land might find it prudent to separate the legal title of the business from the real estate. It can do this by transferring the title to the real estate into a newly created legal entity such as a corporation, limited liability company (LLC) or trust. It then simply rents the space from the new legal entity in a landlord-tenant relationship. This article describes the significant legal, financial and personal advantages this strategy can offer dealers.
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Is cloud computing right for your dealership?
January / February 2014
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 856
Abstract: Since the advent of large mainframe computers, business computing has been associated with physical machines on the business’s premises. But that’s beginning to change with the rising popularity of “cloud computing,” which refers to the use of on-demand computing and data storage resources located on remote servers via the Internet. It can include hardware (such as servers), software, data center storage space, applications and networking components. This article discusses the benefits of cloud computing and how a business can engage it successfully. A sidebar describes three main cloud computing models to choose from.
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Tax Tips – Is your business entitled to a post-DOMA tax refund?
January / February 2014
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 427
Abstract: This issue’s “Tax Tips” notes that, following the Supreme Court’s ruling on the Defense of Marriage Act, employers that previously paid FICA taxes on employer-paid health care coverage and certain other benefits for employees’ same-sex spouses may be entitled to a refund. It points out that, considering today’s higher federal gift and estate tax exemption, an estate plan with an outdated formula clause can create unexpected state tax liability. In addition, it warns that internships should benefit the intern more than the company.
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Provide for your spouse, then your kids, with a QTIP trust
January / February 2014
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 545
Abstract: Some people may want to provide for their spouse after their death but ensure that their children ultimately receive the inheritance they want to provide for them. Or they may have concerns about transferring assets to their spouse outright. Or they might also want to minimize gift and estate taxes. A great option to consider is a qualified terminable interest property, or “QTIP,” trust. This article explains how a QTIP can achieve estate planning goals while offering tax advantages.
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Does the ACA’s individual mandate affect you?
January / February 2014
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 554
Abstract: Recently, the IRS finalized regulations that provide guidance on the Affordable Care Act’s (ACA’s) individual mandate and outline nine classes of people who are exempt from the penalty. This article discusses what is required of individuals and who may be exempt. It also notes the requirements to be eligible for a hardship exemption.
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The tax ins and outs of employee fringe benefits
January / February 2014
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 834
Abstract: So-called “fringe” benefits can actually be a significant component of compensation and a tool for attracting, motivating and retaining talented employees. But the tax treatment of fringe benefits is complex and often misunderstood. To avoid unpleasant tax surprises, it’s important for employers and employees alike to familiarize themselves with the rules. This article discusses the tax treatment of benefits for owner-employers, depending on their company’s business structure, and warns to look out for family attribution rules. A sidebar offers specific examples of tax-free fringe benefits.
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Construction Success Story – Ownership change leads to renewed customer service
January / February 2014
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 426
Abstract: In this issue, “Construction Success Story” looks at the case of a business that started going downhill after its founder retired and an investor group took over. The founder had been the primary point of contact for every client and performed virtually all of the account management. After the sale, the founder’s responsibilities were divided among three vice presidents, who also had other operational responsibilities. After they began losing accounts, their financial advisor suggested, among other things, improving their client management software and hiring an experienced account manager. These changes helped turn the company around.
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Temporary employees: The new normal for contractors
January / February 2014
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 527
Abstract: As the U.S. labor force continues to evolve, the already large number of temporary employees is expected to only get larger. So it’s important for contractors to review their current policies to ensure they’re prepared, protected and getting the best value out of each temp. This article lists a number of specific best practices to keep in mind and discusses guidance provided by the U.S. Small Business Administration (SBA).
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Watch out for the usual suspects when it comes to safety
January / February 2014
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 664
Abstract: Safety hazards are an inevitable part of a relatively high-risk endeavor such as construction. But every contractor needs to keep a watchful eye out for them. This article offers tips to avoid such hazards as falls, electrocution and structural collapse. It also discusses two organizations that every contractor should maintain contact with regarding safety.
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Financial reporting for contractors – Is the latest accounting framework for you?
January / February 2014
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 861
Abstract: For construction companies, the complex rules involved with Generally Accepted Accounting Principles often don’t provide much guidance that’s of particular interest or use — especially if the contractor never expects to go public or be acquired by a publicly traded company. To accommodate the simpler financial reporting needs of smaller private companies, the American Institute of Certified Public Accountants has introduced the “Financial Reporting Framework for Small- and Medium-Sized Entities,” or FRF for SMEs. This article lists some key financial reporting areas affected by the framework, while a sidebar offers a checklist of “good fit” criteria to help contractors judge whether it’s right for them.
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Ask the Advisor – How should I handle nonrecourse loan carveouts?
January / February 2014
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 417
Abstract: In this issue, “Ask the Advisor” addresses nonrecourse loans, in which the lender agrees that the borrower won’t be held personally liable on the loan. Theoretically, that means the lender’s only “recourse” in the case of default lies in the collateral (generally real estate). But the lender may include specific carveouts — or exceptions — that will nullify that restriction. Nevertheless, it’s possible for borrowers to minimize personal liability for violations through savvy negotiating.
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Valuation comparables in a slow market
January / February 2014
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 577
Abstract: The unstable real estate market over the past several years has posed many appraisal challenges. In particular, low purchase prices — often resulting from “distressed” sales — and a relatively small number of transactions in some markets can make it difficult for appraisers to locate comparable transactions (or comps), a critical element in many valuations. But qualified appraisers do have ways of dealing with such situations; this article discusses some of the adjustments they can make.
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Transferring ownership interests is a snap with a GRAT
January / February 2014
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 691
Abstract: A grantor retained annuity trust, or GRAT, can provide substantial estate planning benefits. As this article explains, a GRAT is an irrevocable trust, funded by a one-time contribution of assets by the “grantor,” that pays the grantor an annuity for a specific term. When the GRAT’s term expires, the assets remaining in the trust transfer to designated beneficiaries in a manner that can be tax-advantageous.
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Supreme Court issues pro-developer land-use ruling
January / February 2014
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 883
Abstract: Developers applying for land-use permits often feel frustrated, even victimized, when government agencies make demands for money or property as conditions of permit approval. The U.S. Supreme Court, however, has made it easier for developers to challenge such demands in court. This article discusses a case in which a Florida real estate developer felt that the state’s conditions for granting a permit for a development project were excessive. The Court agreed, believing that the state’s stance violated the Fifth Amendment right to just compensation for property. A sidebar discusses the opposing view in this 5-4 decision.