August / September
Showing 225–240 of 469 results
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The ins and outs of choosing a business structure
August / September 2015
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 836
Abstract: Choosing the right structure for a company affects more than just the title on its business card. It also impacts how much the company pays in taxes, as well as its legal liability for debts incurred or business actions taken. Moreover, entity choice can change as a business grows, takes on more risk, and requires more capital and partners. According to the IRS, the most common business structures are sole proprietorships, partnerships, C corporations and S corporations. This article describes these, while a sidebar explains why LLCs are gaining attention.
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COMPLIANCE ALERT – Upcoming compliance deadlines:
August / September 2015
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 50
Abstract: This feature lists a few key tax reporting deadlines for September.
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Court finds that plan document trumps beneficiary designation forms
August / September 2015
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 334
Abstract: Plan documents generally control all aspects of a qualified retirement plan. Whether the plan document invalidates the language in other forms, such as a written beneficiary designation form, can lead to disagreement. This short article summarizes a recent decision by the U.S. Court of Appeals for the Ninth Circuit resolving just such a case.
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Are you insured? Fiduciary liability insurance can help when problems arise
August / September 2015
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 500
Abstract: One of the most contested areas of employee benefits litigation revolves around fiduciaries and their duties to plan participants and beneficiaries. For fiduciaries, the cost of defending themselves can be steep, regardless of fault. This article discusses how fiduciary liability insurance fits in.
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DOL reproposes ERISA fiduciary investment advice regulations
August / September 2015
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 737
Abstract: Most everyone in the employee benefits industry agrees: Protecting retirement plans and their participants from investment advisors who may focus more on their own financial interests than those of plan participants is a good idea. However, whether the DOL’s reproposed ERISA fiduciary investment advice regulations, if adopted essentially as proposed, will be able to do that isn’t certain. This article reviews the proposed rule and its possible impact.
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401(k) rollovers – How rollovers to your plan can benefit everyone
August / September 2015
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 797
Abstract: High workforce mobility means that many employees leave a collection of “orphan” 401(k) plan balances in their wake. Why should plan fiduciaries care? This article examines how helping new employees roll over their accounts from former employers can be beneficial for both parties.
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In the News – Eye on the FASB’s simplification initiative
August / September 2015
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 438
Abstract: Many borrowers and lenders are frustrated with the complexity of financial reporting. In response, the FASB has launched a simplification initiative to reduce narrow, confusing areas of GAAP. This article describes some recent changes to the reporting requirements for development stage entities and extraordinary items, as well as ongoing projects to simplify inventory measurements and reduce “disclosure overload.”
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Visit your borrowers before year end
August / September 2015
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 570
Abstract: Fall is a convenient time of year to pay a visit to borrowers’ facilities. Everyone is back from their summer vacations, and they’re focused on business operations before the start of the hectic holiday season. This article discusses how physical site inspections can create goodwill, generate additional revenue and catch financial distress before year end.
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Gauging the quality of accounts receivable
August / September 2015
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 634
Abstract: Borrowers often pledge accounts receivable as loan collateral. But lenders shouldn’t necessarily take receivables at face value. Poorly maintained or fraudulent balances hobble the lender’s ability to recover losses. This article introduces the due diligence procedures that lenders should perform to help ensure that the book value of accounts receivable is accurate and up to date.
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C corporations vs. S corporations – How entity types affect financial statement comparisons
August / September 2015
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 847
Abstract: When lenders compare C corporations to S corporations, they may not obtain a complete, accurate picture — unless they understand the key differences and potential risks associated with each type of entity. This article summarizes what lenders should know to make better-informed corporate lending decisions. A sidebar outlines the eligibility requirements for electing S status.
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News for Nonprofits – Online fundraising scores on “Give Local” day
August / September 2014
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 392
Abstract: In this issue, “News for Nonprofits” describes the success of the Give Local America fundraising drive, a single-day online-donation charitable event held in May. The article notes that the Financial Accounting Standards Board has voted to require all nonprofits to present expenses by both functional and natural classifications on their financial statements. And it explains why it’s best to not overuse hashtags in a social media strategy.
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The annual budget: Who’s on first (and second and third)?
August / September 2014
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 411
Abstract: Developing an annual budget can be complex and time-consuming. The job will be less daunting if everyone knows their role. Each nonprofit handles budgeting a little differently, but this article provides a quick summary of the key roles in this team project: those of management and staff, the finance committee, and the board of directors.
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IRS reviews vary widely
August / September 2014
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 836
Abstract: IRS reviews of charities and other nonprofits were once relatively rare, especially for smaller nonprofits. But in recent years the agency has put an emphasis on enforcement in all areas for all sizes of tax-exempt organizations. Not all IRS reviews are created equal, however. This article discusses what might trigger a review and offers a rundown of the three main types: the field audit, the office or correspondence audit, and the compliance check. A sidebar discusses some of the processes involved in these reviews.
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Getting off on the right foot – Merger transitions set the stage for a successful alliance
August / September 2014
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 861
Abstract: When two nonprofits merge — as in any alliance that blends two staffs and sets of operations — challenges arise. But knowing where the pitfalls lie is half the battle. This article discusses specific challenges that should be anticipated and managed, particularly as they pertain to constituent concerns, layoffs, employee morale, and standardization of operations, policies and procedures.
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Ask the Advisor – Q. Should I sell my company now that the market has picked up?
August / September 2014
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 417
Abstract: After nearly a decade of disappointing M&A market activity, 2014 looks to be that rare thing: a boom year. If sales momentum continues into 2015, many prospective sellers could benefit. This column lists several promising economic indicators and notes that higher deal volume might work to the advantage of sellers.
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Take the money — and stay – Partial sales provide owners with options
August / September 2014
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 628
Abstract: Selling a business doesn’t have to be an either-or proposition. Many buyers are interested in taking only a minority stake in a company — which allows owners to raise new capital and retain some control of their business. A partial sale may also be a good way to gain valuable strategic advice and receive a capital infusion. This article describes two types of partial sales, along with the benefits and potential pitfalls of such a sale.