August / September
Showing 161–176 of 469 results
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Practical Perspectives: Key financial issues for you and your family – Parents of college-bound son look ahead to tax time
August / September 2016
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 455
Abstract: This issue’s “Practical Perspectives” introduces Allison and Jerry, whose oldest child is heading off to college in the fall. The couple wanted to get some specifics on how his college costs might affect their tax bill, so they paid their CPA a visit. She explained how recent tax legislation positively affected two notable education-related breaks: the American Opportunity credit and the above-the-line deduction for qualified tuition and related expenses.
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Moneylines: News briefs for businesses
August / September 2016
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 269
Abstract: This issue’s “Moneylines” presents three timely items for business owners: 1) a notification that new accounting rules are on the way for companies that follow U.S. GAAP, 2) survey results showing that employee expense reporting fraud is substantially impacting many employers, and 3) indications that businesses operating internationally are expecting healthy profits from their overseas activities.
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Investors, start planning now for the NIIT
August / September 2016
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 674
Abstract: For investors, now’s the perfect time to start projecting their respective incomes for the rest of the year. Why? In a word, taxes — namely, the net investment income tax (NIIT). This article explores the rules of the NIIT and offers strategies for coping with its impact.
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Buying in to the right buy-sell agreement – Understand the tax consequences before you sign off
August / September 2016
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 1076
Abstract: Buy-sell agreements are binding contracts that determine how (and at what price) ownership shares of a business will change hands should an owner depart for any reason. This article describes the purpose of a buy-sell, explains how they’re typically funded and explores a particular tax risk for C corporations. A sidebar warns of the dangers of using boilerplate valuation formulas for a buy-sell agreement.
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What’s an IC-DISC and why would you want one?
August / September 2016
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 409
Abstract: The interest-charge domestic international sales corporation (IC-DISC) is one of the last remaining opportunities that can provide tax incentives for exporters. Historically, IC-DISCs have been used primarily by private companies, but public companies shouldn’t overlook this potentially significant tax break available through the creation of such a corporation. This article explains how an IC-DISC works and its tax benefits.
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Raising capital – SEC explains how to avoid general solicitation
August / September 2016
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 738
Abstract: While the SEC lifted the ban on general solicitation and advertising (collectively, “general solicitation”) in connection with certain private placements several years ago, many companies prefer to conduct these offerings under rules that prohibit general solicitation. To help companies steer clear of trouble, the SEC has issued guidance on the meaning of general solicitation and the types of activities it allows.
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Protect against insider trading charges with a 10b5-1 plan
August / September 2016
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 535
Abstract: Defending allegations of insider trading can be a challenge: Under Rule 10b5-1, a securities purchase or sale is deemed to be made “on the basis of” material nonpublic information (MNPI) if the insider is aware of MNPI at the time of the transaction. One of the best ways for insiders to protect themselves against insider trading charges is to establish a 10b5-1 trading plan. This article describes how to design a 10b5-1 plan.
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Understanding the new lease accounting standard
August / September 2016
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 825
Abstract: Recently, the FASB issued its long-awaited lease accounting standard. Accounting Standards Update No. 2016-02, Leases (Topic 842), will have a big impact on the financial statements of companies that lease real property, equipment, vehicles and other fixed assets. This article details four things public companies need to know in preparation for the new standard. A sidebar looks at whether leasing arrangements require two sets of books.
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News for Nonprofits – Private colleges fail on financial health
August / September 2016
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 437
Abstract: This issue’s “News for Nonprofits” reports on private colleges that provide federal money for financial aid but have failed to meet DOE financial responsibility standards; some of the latest states to experiment with social impact bonds; and the status of the FASB project on financial statements.
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Can you hear them now? Social listening can boost supporter engagement
August / September 2016
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 572
Abstract: Nonprofits are beginning to tune into a relatively new marketing tactic known as social listening. Some of the best known commercial brands have used the method for years, but now its low cost and proven effectiveness are gaining the attention of not-for-profits that see the value of tapping into their supporters’ passions while they’re hot. This article explains social listening and makes suggestions about how an organization can get started.
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Moving on to your nonprofit’s 2nd leader
August / September 2016
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 620
Abstract: Many organizations run into a dilemma in which the original person instrumental in getting the nonprofit off the ground resists delegating key responsibilities to other staff members — or helping the organization transition to a new leader. This article discusses so-called “Founder’s Syndrome” and offers tips for diagnosing the ailment and treating the syndrome with steps that include forming a succession plan and encouraging the founder to be active in the transition process.
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How the new changes to lease accounting could affect you
August / September 2016
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 842
Abstract: The FASB in February 2016 issued an update to the proper treatment of leases in financial statements under U.S. GAAP. The new guidance, ASU No. 2016-02, Leases (Topic 842), will affect all organizations that lease assets such as real estate, vehicles and equipment. This article explains the most significant accounting changes. A sidebar highlights steps that nonprofits can take now to prepare for the new standards.
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Ask the Advisor – Q. What is our role during due diligence?
August / September 2016
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 415
Abstract: This column outlines the responsibilities of buyers and sellers during the due diligence process. Buyers are encouraged to ask questions and review documents thoroughly. Sellers are instructed to begin preparing for buyer scrutiny as early as possible.
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Even small deals may face antitrust actions
August / September 2016
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 654
Abstract: Before entering into M&A negotiations, buyers need to ensure that their proposed transaction is unlikely to trigger antitrust enforcement actions from regulators. This article explains why even smaller deals may face antitrust challenges and offers tips for discouraging them — for example, being clear about the transaction’s business purpose and avoiding cross-border deals.
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Turn that frown upside down – Making a distressed acquisition profitable
August / September 2016
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 568
Abstract: For experienced business buyers, turnaround acquisitions can yield big long-term rewards. But acquiring a troubled target can also pose greater risks than buying a financially sound business. This article discusses ways to reduce such risks by, for example, understanding the target company’s core business and implementing a longer-term cash-management plan.
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Preparing for a sale — even if you have no plans to sell
August / September 2016
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 863
Abstract: Even when retirement is the last thing on a business owner’s mind, it’s never too early to start planning to sell. This article suggests that all businesses should conduct a periodic self-assessment to identify their strengths and weaknesses. The information gathered can help owners focus on the most promising aspects of the business and address any issues that may be hindering profitability — and might discourage potential buyers. A sidebar makes the case for performing a “soft” assessment of cultural assets.