2017
Showing 17–32 of 690 results
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Estate planning for your digital assets and accounts
November / December 2017
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 420
Abstract: Nearly everyone owns at least some digital assets, including online bank and brokerage accounts and bill-paying services. As this article argues, digital assets should be included in an estate plan to ensure that trustees and executors can access them and carry out their owner’s wishes.
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Against the grain – Why contrarian investors take an unconventional view
November / December 2017
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 615
Abstract: Contrarian investors attempt to take advantage of price dislocations by buying securities they believe are unjustly cheap and selling those they believe are undeservedly expensive. This article explores the mechanics of contrarian investing and discusses several risks of following such a strategy.
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Before you renovate your home, do the math
November / December 2017
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 814
Abstract: Few homeowners completely recover the costs of their remodeling projects, but some projects pay off better than others when it’s time to sell a home. This article talks about the potential benefits of replacing windows, doors and siding and explains why large remodeling projects tend to be less remunerative. A sidebar discusses the capital gains tax exclusion for home sales.
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A trust without a beneficiary: What’s the purpose?
November / December 2017
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 652
Abstract: Noncharitable purpose (NCP) trusts don’t have human beneficiaries. Instead, they can be used for estate planning purposes such as pet care, family residences, a gravesite or an art collection. This article provides details on NCPs, including advantages, restrictions and potential pitfalls.
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Are virtual coins securities?
Year End 2017
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 335
Abstract: In recent years, a number of companies have used digital currency — in the form of virtual coins or tokens — to raise capital. While many people believe that these “initial coin offerings,” or ICOs, are outside the jurisdiction of U.S. securities laws, a July 2017 SEC investigation report indicates that that isn’t necessarily the case. This article reviews the SEC’s stance on this topic.
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The perils of not disclosing “known trends”
Year End 2017
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 576
Abstract: A recent SEC enforcement action against the CEO and CFO of a public company illustrates the importance of disclosing bad news in a company’s SEC filings. The two executives were charged with causing their company to violate SEC reporting regulations by failing to adequately disclose serious risks to the company’s liquidity and capital resources. This article reviews why the respondents’ inadequate disclosures resulted in their each agreeing to pay civil penalties without admitting or denying the SEC’s findings.
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Supreme Court makes it easier to prosecute insider trading
Year End 2017
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 642
Abstract: In its first major insider trading case in nearly 20 years, the U.S. Supreme Court removed a significant barrier to prosecution of such cases. Resolving a split among the circuit courts of appeal, the Court held in Salman v. United States that insiders who provide tips to relatives or friends can be liable for insider trading even if they receive no pecuniary benefit. This article discusses the case and its impact for companies.
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Enhanced auditor reports on the horizon – Identifying and reporting “critical audit matters”
Year End 2017
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 924
Abstract: The auditor’s report has remained essentially the same since the 1940s, but that’s about to change under Public Company Accounting Oversight Board (PCAOB) standards. In June 2017, in the face of controversy from some auditors and issuers, the PCAOB adopted Auditing Standard 3101, Reports on Audited Financial Statements, which significantly expands auditor reporting. This article explains that, while the new standard is subject to approval by the SEC, it seems unlikely that the agency will require substantial modifications. A short sidebar highlights when disclosure of critical audit matters will not be required for audits.
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News for Nonprofits – Are “optional” property taxes for NFPs on the way?
Year End 2017
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 425
Abstract: This issue’s “News for Nonprofits” reports on local governments looking for ways to impose property taxes on nonprofits; low interest rates prompting nonprofits to make financial changes; and a report on LGBTQ employment discrimination. An item on “limited-life” foundations, which are drawing growing donor interest, also is included.
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Donor acknowledgments and filing IRS Forms 8282 and 8283
Year End 2017
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 526
Abstract: Most nonprofits already have in place a protocol to ensure that every donor gets a show of appreciation and a receipt with the information to claim a charitable contribution deduction on their tax returns. But their obligations may go further than that — for a noncash donation, they might also need to consider Form 8282 or 8283. This article explains when each of these forms is necessary and the processes involved.
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“We made it. Now what?” – Nonprofits can face maturity with strength and relevance
Year End 2017
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 638
Abstract: In today’s environment, nonprofits that make it to maturity have reason to celebrate. But to continue to meet their mission and serve constituents in the best way possible, these organizations should think strategically about their future. This article offers advice for setting sights on the longer term, maintaining a valuable board of directors, and keeping programs vital.
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Adding it up: The roles and responsibilities of a nonprofit treasurer
Year End 2017
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 920
Abstract: Like its for-profit counterparts, a nonprofit can’t succeed without maintaining sound fiscal health. That’s why the title of “treasurer” is so much more than an honorific. By watching over the organization’s “treasure,” the person holding that position facilitates the accomplishment of the nonprofit’s greater goals. This article explores the roles and responsibilities of the position and what qualities a candidate should possess. A sidebar explains that communication skills are especially important in the job.
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Ask the Advisor – Q: How might international volatility affect my foreign acquisition?
Year End 2017
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 415
Abstract: This column discusses the possible effects of international events on a foreign acquisition. Specifically, it covers the potential implications of Brexit, recent European Union antitrust activity and increasing Chinese regulatory restrictions.
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M&As aren’t personal — don’t let them become so
Year End 2017
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 672
Abstract: Although personal dislikes and disagreements between buyers and sellers shouldn’t prevent otherwise viable M&A deals from going forward, they can if the parties aren’t careful. As this article argues, mergers can be emotional. So it’s critical, particularly for selling owners, to remain as objective as possible and rely on their professional advisors.
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Shifting gears – Be flexible about changing M&A objectives
Year End 2017
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 535
Abstract: Sometimes a buyer’s acquisition strategy changes during the course of deal negotiations. For example, a transaction initially intended as a full company sale might become a division spinoff or strategic partnership. As this article explains, the key to success when objectives change is for deal parties to keep an open mind.
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An asset sale can be to your company’s advantage
Year End 2017
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 851
Abstract: For some business buyers, an acquisition’s value lies in a specific set of assets such as real estate, equipment or intellectual property. This article talks about how sellers can attract asset buyers and ensure that an asset deal provides them with fair compensation. A sidebar summarizes a typical representations and warranties document.