2018
Showing 129–144 of 630 results
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Protect your volunteers from liabilities
Fall 2018
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 534
Abstract: For many nonprofits, their volunteers rank among their most valuable assets. These individuals contribute critical services, freeing up employees to work on other vital matters or, in some cases, essentially serving as an organization’s staff. This article discusses the steps necessary to minimize their risk of tax or legal liabilities that could be associated with their volunteer work.
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Corporate sponsorships – Do you know how to avoid UBIT?
Fall 2018
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 572
Abstract: Finding a corporate sponsor to bankroll all or part of a nonprofit’s special event isn’t easy. So, once an organization lines up a sponsor, it’ll likely be in proverbial heaven. But, as this article notes, the nonprofit must carefully abide by the requirements for a qualified sponsorship payment exception ― or it could, in the end, face unrelated business income tax.
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Strategies for maintaining — or growing — donations under the new tax law
Fall 2018
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 955
Abstract: When the economy improves, nonprofits typically find that donations also grow. But the latest economic swing comes on the heels of a sweeping new tax law that many fear will counter that effect. This article explains that the TCJA may disincentivize charitable giving for all but the wealthiest contributors. Even those donors may have less tax incentive to give, though, so nonprofits must adjust their strategies to maintain a reliable influx of dollars. A sidebar spotlights the appeal of microdonations.
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Planning for net investment income taxes
Fall 2018
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 523
Abstract: Individual taxpayers are potentially liable for NII taxes if their modified adjusted gross income exceeds $200,000 ($250,000 for joint filers and qualifying widows or widowers; $125,000 for married taxpayers filing separately). Generally, MAGI is the same as adjusted gross income. However, it may be higher if they have foreign earned income and certain foreign investments. This article explains how to calculate the tax and offers several planning strategies taxpayers can use to minimize a tax hit.
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Document storage solutions – Should you use an electronic filing cabinet?
Fall 2018
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 594
Abstract: Traditionally, important financial and tax documents have been stored in paper form in a filing cabinet, fireproof safe or bank safe deposit box. But in the digital age, electronic document storage — also sometimes referred to as “electronic filing cabinets” ― is gaining in popularity. This article discusses the trend of electronic storage, as well as the pluses and minuses of Web-based and self-hosted storage systems.
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Nexus could influence your out-of-state business plans
Fall 2018
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 634
Abstract: Businesses considering doing business in another state estimate new income and expenses. But they also must fully take new taxes into account. This article explores what activates nexus, the option of market-based sourcing and planning for change.
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Fringe benefits: Watch out for new limitations
Fall 2018
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 776
Abstract: Thanks to the TCJA, the top corporate tax rate has been slashed from 35% to 21% for 2018 and beyond. And qualifying pass-through entities (partnerships, S corporations, LLCs and sole proprietorships) are entitled to deduct up to 20% of their business income. But the law offsets some of these tax savings with new deduction limits for certain fringe benefits, including employer-provided meals, entertainment and transportation. This article explains the new limitations.
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Financial restatements – Why can’t management get it right the first time?
Fall 2018
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 434
Abstract: Fraud isn’t the only cause for financial restatements. This article highlights restatements caused by unintentional errors or omissions, especially as companies record complex transactions or implement new accounting and tax rules. It identifies error-prone transactions and recent changes that may cause a restatement — and how companies can reduce the risk of restatement.
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Deducting travel and entertainment expenses with confidence
Fall 2018
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 582
Abstract: When owners, managers and salespeople attend trade shows, call on customers and evaluate suppliers, they may incur travel and entertainment expenses. This article explains the rules for deducting these costs, including how they’ve changed under the Tax Cuts and Jobs Act (TCJA).
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Employee or independent contractor: Worker classification matters
Fall 2018
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 659
Abstract: There’s a fine line between employee and independent contractor. This article provides an overview of this issue and the characteristics that distinguish employees from contractors. This distinction may take on even greater importance under the new tax law.
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New tax law limits business interest expense deductions
Fall 2018
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 859
Abstract: Under the Tax Cuts and Jobs Act (TCJA), starting in 2018, manufacturers with more than $25 million in average annual gross receipts will generally be able to deduct less interest expense than they could have deducted under prior law. This article provides details on this new limitation, which is expected to have an adverse effect on some companies in capital-intensive industries. A sidebar illustrates how to calculate interest expense deductions under the new law.
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Are you investing in leadership training?
Fall 2018
Newsletter: Auto Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 434
Abstract: Leadership training and development is a success factor that many dealerships often overlook. This article spotlights two main approaches to leadership training and development in the auto dealership industry: internal, which involves mentoring young leaders in-house, and external, which centers on an investment in formal leadership training.
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“Blue skies smiling at me” – How goodwill factors into a sale or acquisition
Fall 2018
Newsletter: Auto Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 680
Abstract: Like the sentiment in the 1926 Irving Berlin song “Blue Skies,” the accounting term “blue sky” — or “goodwill” — is a thing to be welcomed. And with mergers and acquisitions on the rise this year, it’s a good time for auto dealers to familiarize themselves with the terms. This article explains what goodwill and goodwill impairment mean, what GAAP requires and an alternative goodwill measurement method.
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Business options – Separate property ownership for possible advantage
Fall 2018
Newsletter: Auto Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 572
Abstract: Many car dealers choose to separate ownership of the building and real estate from the dealership itself. Doing so has many advantages related to liability protection, tax savings and succession planning, which this article explains.
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How data analytics can help improve used car operations
Fall 2018
Newsletter: Auto Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 809
Abstract: The term “artificial intelligence” or “AI” may conjure up sci-fi images of robots and futuristic machines. But many businesses today, including auto dealerships, are using AI to obtain more accurate data and help owners and managers make better decisions. This article discusses the advantages of using data analytics to help improve used car operations through far-better-informed pricing. A sidebar highlights data analytics and VIN numbers.
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Trick or treat – Could a shareholders’ agreement come back to haunt (or help) you?
September / October 2018
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 463
Abstract: Shareholders’ agreements often include buyout provisions, governing transfers of stock if an owner leaves the business. These provisions may, for example, prescribe a fixed price, valuation discounts for lack of control or marketability, and procedures for valuing the business during a shareholder buyout. This article summarizes a divorce case where a Louisiana appellate court upheld a trial court decision to partition assets based solely on the fixed value prescribed in the shareholders’ agreement. Baumbouree v. Baumbouree, La. App. 3 Cir., 202 So.3d 1077, No. 15–1053, July 13, 2016