August / September
Showing 193–208 of 469 results
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DOL fiduciary rule rocks plan investment advice landscape
August / September 2016
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 867
Abstract: When the final version of the U.S. Department of Labor’s fiduciary standards rule for advisors to retirement plans was issued in April, the wait for the long-anticipated regulatory package was over. With the benefit of the intervening months, the implications for plan sponsors have become clearer. This article highlights what plan sponsors need to know about the new rule. A sidebar looks at what constitutes investment “advice.”
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In the News – Partnership audits in a nutshell
August / September 2016
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 437
Abstract: Lenders may be indirectly affected by new rules for IRS audits of partnerships and LLCs, which are treated as partnerships for tax purposes. This article provides a brief summary of how the rules have recently changed and when they go into effect.
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5 lessons learned about fraud over the last 20 years
August / September 2016
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 615
Abstract: Fraud continues to be a hot button for lenders who become indirect victims when borrowers that suffer fraud losses are unable to repay their debts. This article provides five takeaways from the 2016 Report to the Nations on Occupational Fraud and Abuse for borrowers and lenders alike. It covers the types and costs of fraud, the profile of a perpetrator, methods of concealment, and potential red flags that warrant further investigation.
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Dissension in the ranks – Embrace the healthy changes that come with new talent
August / September 2016
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 654
Abstract: It’s common for borrowers to feel blindsided when a key person, such as a top manager, CEO, CFO or lead salesperson, unexpectedly resigns. The effects often trickle down the organization, impacting morale and productivity. This article explains how proactive owners implement a game plan to facilitate the transition and minimize disruptions. Eventually, if a strong replacement is found, the change can revitalize operations and make the borrower stronger than ever.
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What every lender needs to know about impairment
August / September 2016
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 868
Abstract: Impairment testing is designed to give lenders and other stakeholders an early warning sign that the value of a company’s goodwill, brand or other indefinite-lived intangible asset has decreased. This article explains which intangible assets are subject to impairment, how it’s measured and how the accounting rules about impairment testing are evolving. A sidebar shows how impairment affects a borrower’s financial statements.
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Practical Perspectives: Key financial issues for you and your family – Soon-to-be retirees consider moving overseas
August / September 2015
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 461
Abstract: This month’s “Practical Perspectives” introduces us to Grace and Dan — two soon-to-be retirees who have already traveled widely in their lives. The couple loves the jet-set lifestyle so much that they’re considering moving to one of their favorite overseas spots in retirement. To discuss the implications of the concept, Grace and Dan sat down with their tax advisor.
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Moneylines: News briefs for businesses
August / September 2015
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 280
Abstract: This issue’s “Moneylines” presents three timely items for business owners: 1) an early look at some key dollar amounts affecting high-deductible health plans in 2016, 2) the results of a report heralding the economic impact of midsize companies, and 3) survey data showing that many CFOs are significantly challenged by trying to keep up with technology.
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Don’t ignore financial aid when looking to pay for college
August / September 2015
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 689
Abstract: The prospect of paying for college can seem overwhelming. Understandably, many people immediately start thinking about college-funding vehicles. And, indeed, arrangements such as a Section 529 plan or a Coverdell Education Savings Account can play a critical role in getting the job done. But, as this article explains, there’s still the common, viable option of financial aid.
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Transforming your business? Make sure you attain maximum value
August / September 2015
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 1044
Abstract: According to one reputable report, a staggering 98% of U.S. businesses are in the process of transforming their organizations this year. Companies undergoing transformations have got to ensure they extract maximum value from the undertaking. This article describes the business distinction between change and transformation, and shares some best practices for succeeding at the latter. A sidebar looks at the growing importance of records and information management.
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Making the audit process more efficient
August / September 2015
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 452
Abstract: Recently, the Center for Audit Quality (CAQ) and the Institute of Internal Auditors (IIA) conducted a series of roundtable discussions among internal auditors, external auditors and audit committee chairs. The purpose was to identify major risk management and financial statement audit challenges, and to examine ways these three groups can work together. This article discusses how improving relationships can help the audit process be more efficient.
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DOJ clarifies successor liability for FCPA violations
August / September 2015
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 517
Abstract: In a recent opinion release, the U.S. Department of Justice (DOJ) provided guidance on a company’s potential successor liability for an acquisition target’s violations of the Foreign Corrupt Practices Act (FCPA). The opinion clarifies that acquisitions don’t “create liability where none existed before.” In other words, an acquirer isn’t liable for a target’s corrupt acts if the target wasn’t subject to U.S. jurisdiction when they occurred. This article explains the ins and outs of the opinion release.
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The “Mini-IPO” – Making it easier for growth companies to raise capital
August / September 2015
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 747
Abstract: For private companies seeking capital, recently finalized SEC regulations provide an alternative to an IPO. Pursuant to the Jumpstart Our Business Startups (JOBS) Act of 2012, the new regs allow startups to raise up to $50 million in a “mini-IPO.” This article discusses the ins and outs of this new option.
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Performance-based pay regulations finalized – Public companies should review their compensation plans
August / September 2015
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 891
Abstract: On March 31, 2015, the IRS issued final regulations regarding two important exceptions to IRC Section 162(m), which caps a public company’s deduction for compensation paid to top executives at $1 million. The exceptions apply to qualified performance-based compensation and to compensation paid by new public companies during a transition period. This article digs into the final regs. A sidebar notes the conditions under which a plan qualifies for the performance-based pay exception.
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News for Nonprofits – FASB proposes major financial reporting changes
August / September 2015
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 414
Abstract: This issue’s “News for Nonprofits” reports on: 1) The Financial Accounting Standards Board’s new proposed Accounting Standards Update No. 2015-230 — Not-for-Profit Entities (Topic 958) and Health Care Entities (Topic 954): Presentation of Financial Statements of Not-for-Profit Entities — that, if passed, will greatly alter the way nonprofits prepare their financial statements, and 2) findings of a recent national survey that asked nonprofit leaders which revenue sources their organizations relied on most.
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How could this fraud have been prevented?
August / September 2015
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 423
Abstract: This article offers a fact-inspired case study describing a fraud that caused severe reputational and financial damage to a previously financially healthy nonprofit. It also suggests policies and practices that likely would have deterred this fraud — had they been in place.
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What it takes to manage an endowment
August / September 2015
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 810
Abstract: Every nonprofit dreams of receiving a large endowment that will keep it financially worry-free in the future and allow it to fulfill its mission with ease. But, in the real world, endowments also carry serious responsibilities, created by the Uniform Prudent Management of Institutional Funds Act (UPMIFA). This article describes the realities of managing an endowment that nonprofit leaders must keep in mind.