2016
Showing 17–32 of 722 results
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Self-directed IRAs: Watch out for these 3 tax traps
November / December 2016
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 417
Abstract: Although self-directed IRAs enable account holders to invest in nontraditional assets such as real estate, they also contain several potential tax traps. This short article warns about unrelated business taxable income, unrelated debt-financed income and prohibited transactions.
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Weighing the pros and cons of LTC insurance
November / December 2016
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 587
Abstract: Few people want to think about the possibility that they might need long-term care (LTC). But it’s important to do so, and LTC insurance can help. This article weighs the benefits of LTC insurance with the cost of the premiums and explains some of the terminology used in LTC policies.
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Falling markets, though inevitable, provide opportunities
November / December 2016
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 688
Abstract: Investors don’t necessarily have to suffer when markets are volatile. As this article explains, investors with long-term objectives and broadly diversified portfolios can probably ignore short-term market fluctuations. In fact, volatility can provide opportunities to invest in stocks that previously were too expensive. Taking advantage of such buying opportunities may position investors for better performance.
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When should you pull the trigger on Social Security benefits?
November / December 2016
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 836
Abstract: When is it appropriate to start collecting Social Security benefits? As this article discusses, the answer to that question depends on such factors as the amount of benefits, additional assets, life expectancy and marital status. Individuals are also encouraged to consider the effect of earnings if they plan to work while receiving benefits. A table shows how full retirement age is determined.
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Can a staggered board hurt financial reporting?
Year End 2016
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 415
Abstract: According to recent research, a staggered board structure tends to decrease shareholder influence over a company’s audit committee, which has a negative impact on the committee’s accountability and responsiveness. The results of the study reinforce the positive impact of nonstaggered boards on a company’s financial reporting. This article reviews the study.
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SEC issues guidance on crowdfunding
Year End 2016
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 681
Abstract: The SEC’s “Regulation Crowdfunding” permits most private companies to raise up to $1 million during any 12-month period through Internet-based crowdfunding offerings. Earlier this year, the SEC issued several Compliance and Disclosure Interpretations (C&DIs) that provide additional guidance on the subject. This article examines the regulation and the C&DIs.
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A new model for recognizing credit losses
Year End 2016
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 582
Abstract: The Financial Accounting Standards Board finalized its new standard for recognizing credit losses on financial instruments. Accounting Standards Update (ASU) No. 2016-13 requires SEC filers to adopt a current expected credit loss (CECL) model, effective for fiscal years beginning after December 15, 2019. This article discusses how CECL is a dramatic departure from the current incurred-loss model and why companies will need to develop new processes, systems and controls to capture necessary data.
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Non-GAAP financial measures: Handle with care
Year End 2016
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 853
Abstract: For years, public companies have used non-GAAP financial measures to provide investors, analysts and other financial statement users with a clearer picture of their financial performance. In May 2016, the SEC updated its Compliance and Disclosure Interpretations (C&DIs) regarding non-GAAP measures. This article highlights the SEC’s guidance. A sidebar discusses a new non-GAAP tool for audit committees.
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News for Nonprofits – Nonprofit using mobile app for life-saving work
Year End 2016
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 434
Abstract: This issue’s “News for Nonprofits” reports on nonprofits using mobile apps for mission-driven work and how researchers have found that friendly-looking CEOs fare better among their constituents. It also addresses the new overtime rules and the minister’s housing exclusion, which is facing a court challenge.
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Youth sports leagues vulnerable to fraud
Year End 2016
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 575
Abstract: Youth sports leagues are among the nonprofits that are particularly vulnerable to fraud. This article suggests some simple controls that could make organizations less susceptible to fraud; bolstering an organization’s defenses by launching protective measures is discussed.
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What to consider when forming an investment policy
Year End 2016
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 644
Abstract: This article looks at the process of forming a nonprofit’s investment policy. Steps adopted from the Texas State University Development Foundation are highlighted, including stating investment objectives and constraints, describing performance measures, specifying spending rate and asset allocation, and defining prohibited investments and portfolio rebalancing.
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Now what? FASB issues new reporting standard for nonprofits
Year End 2016
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 820
Abstract: The FASB has issued the first update to GAAP for nonprofits’ financial statement presentation in more than two decades. This article highlights several important aspects of ASU No. 2016-14, including the new reporting requirements for liquidity and available resources, two pared-down net asset classes and new classification requirements for expenses and investment returns. A sidebar discusses the FASB’s plans to move on to Phase 2 of its nonprofit project.
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Ask the Advisor – Q: How will Brexit affect my cross-border deal?
Year End 2016
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 412
Abstract: This column talks about how the United Kingdom’s recent decision to leave the European Union (Brexit) might affect cross-border M&A deals. Although much remains up in the air, mergers between U.K. and U.S. companies could take more time and trouble than the parties originally anticipated.
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Don’t let compensation disparities drag down your deal
Year End 2016
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 626
Abstract: If either newly acquired or long-time employees are unhappy with the compensation decisions made during an acquisition, it could harm the critical integration process. This article provides tips on keeping key employees satisfied by tackling the compensation issue early, involving employees in compensation discussions and resolving any issues before the deal closes.
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Selling isn’t an owner’s only liquidity option
Year End 2016
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 656
Abstract: For business owners who need to raise cash yet still want some control over their company — or hope to transfer it to managers or family members — a leveraged recapitalization may be an option. This article describes the two forms of leveraged recaps and explains why the choice of form depends on such factors as an owner’s liquidity objectives and the business’s overall financial health.
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Innovation vs. maturity: The choice is yours
Year End 2016
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 882
Abstract: Acquisitions of innovative start-ups tend to grab the headlines, but many business buyers prefer to target mature companies with dependable revenues. As this article explores, each choice offers advantages and potential pitfalls, and buyers need to carefully consider their objectives before starting their search. A sidebar points out that the value of many start-ups these days lies in their intellectual property.