August / September
Showing 369–384 of 469 results
-
Tax-advantaged health care payment options: HSAs and HRAs
August / September 2011
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 823
Abstract: Health Savings Accounts (HSAs) and Health Reimbursement Arrangements (HRAs) are growing in popularity because they’re seen as cost-effective ways to fund health care expenses. HSAs are tax-exempt accounts set up with a qualified trustee to pay for or reimburse qualified medical expenses. HRAs are employer-sponsored programs that reimburse employees. This article looks at the details for each. A sidebar discusses the pros and cons of a third option, the Flexible Spending Account.
-
Practical Perspectives: Key financial issues for you and your family – Life settlement piques curiosity of well-read retiree
August / September 2011
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 506
Abstract: In this issue, “Practical Perspectives” takes a look at Donald, a retiree who was piqued by a newspaper article’s report of an arbitration panel requiring an insurance company to pay millions for its involvement with life settlements. Donald was curious because he had a $3 million permanent life insurance policy he might be willing to part with if he could get something for his years of investment. This article describes his financial advisor’s advice.
-
Moneylines: News briefs for businesses
August / September 2011
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 333
Abstract: This issue’s “Moneylines” takes a look at a survey finding a decline in the collective health of U.S. workers with employer-sponsored health care insurance; increased IRS scrutiny of the wealthy; and growing optimism among owners of midsize companies regarding hiring and revenue and profit growth.
-
Business owners should consider a Roth 401(k)
August / September 2011
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 758
Abstract: The Roth IRA has become a well-known type of retirement plan, but the Roth 401(k) is also a benefits option worth considering. This article explains the Roth 401(k) in relation to Roth IRAs and traditional 401(k)s — particularly in terms of distributions and taxation.
-
Estate planning for married couples – Have credit shelter trusts become obsolete?
August / September 2011
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 1199
Abstract: A credit shelter trust (or “bypass” trust) preserves one’s estate tax exemption for eventual tax-free disposition of assets to children while first benefiting one’s spouse for the remainder of his or her life. However, some may feel that this trust is obsolete, due to the recent increase in the estate tax exemption and the availability of exemption “portability.” But, as this article explains, the benefits of this trust should be valuable for years to come. A sidebar explains why those who currently have a credit shelter trust should review the documentary language to make the most of the estate tax exemption, regardless of the amount it may be in the years ahead.
-
COMPLIANCE ALERT – Upcoming compliance deadlines:
August / September 2011
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 36
Abstract: A brief list of key September tax reporting deadlines.
-
Don’t be sorry — distribute your SAR
August / September 2011
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 360
Abstract: Employer-sponsored defined contribution plans, such as 401(k) plans and welfare benefit health plans, must provide participants with a summary annual report (SAR) each year. This brief article reviews which plans must distribute SARs and the required content.
-
Life isn’t always easy – Hardship distributions and their consequences
August / September 2011
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 569
Abstract: With unemployment numbers remaining high and the economy making a slow recovery, workers may need to use the money in their retirement accounts for emergency purposes. One way to do so is with a hardship distribution. This article summarizes the requirements for offering hardship distributions to participants.
-
The ABCs of ADP testing
August / September 2011
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 730
Abstract: Most any employee benefit plan sponsor has seen the term “actual deferral percentage” (ADP). But what exactly does it mean, and how does it affect a plan? This article highlights the IRS requirements and consequences for failure to comply.
-
Name that fiduciary – EBSA proposes expansion of key definition
August / September 2011
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 793
Abstract: The Employee Benefits Security Administration (EBSA), the section of the Department of Labor that enforces retirement plan rules and legislation, issued a proposed ruling at the end of 2010 to expand the definition of the term “fiduciary.” This article provides background on the definition as it currently exists, the proposed definition and the potential repercussions of the expanded definition. A sidebar lists the duties of a plan sponsor, who is always a fiduciary.
-
Back to Basics – Demystifying deferred taxes
August / September 2011
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 487
Abstract: Deferred tax assets and liabilities can confuse just about everyone. A lender reviewing a borrower’s financial statements may wonder what they are and how the company quantifies them. This article explains deferred taxes and points out the difference between deferred tax assets and deferred tax liabilities. This understanding can help lenders judge when assets are being overvalued or liabilities understated to achieve a rosier outlook.
-
Cash flow statements tell a story
August / September 2011
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 651
Abstract: Lenders who use the statement of cash flows as an assessment tool can gain insight into their customers’ financial health, cash management skills and loan worthiness. But they need to understand what they’re seeing — or they could draw the wrong conclusions. This article explains the three sections of a statement of cash flows and what lenders should look for while reviewing it.
-
Top of the heap – Be aware of the most rampant fraud risk areas
August / September 2011
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 957
Abstract: When fraud strikes a borrower, its ability to repay debt — and the quality of its collateral — may be compromised. This article shows how lenders can protect themselves from fraud losses by identifying and monitoring high-risk balance sheet accounts. It focuses on the fraud-prone areas of accounts receivable, accounts payable and inventory. A sidebar lists some of the ways executives under pressure might misstate or exaggerate financial results.
-
Does your borrower need new management?
August / September 2011
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 679
Abstract: Lenders who recognize when it’s time for a borrower to have a management change can help streamline the transition and prevent financial turmoil. This article discusses specific factors a lender should consider in helping a borrower decide whether it’s best to bring in a family member, hire more experienced outsiders, or sell to a larger organization.
-
Effective whistleblower procedures pay off
August / September 2010
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 415
Abstract: In its 2010 study of occupational fraud, the Association of Certified Fraud Examiners reported that three times as many frauds in the study were uncovered by a tip as by any other method. So it pays to go beyond mere compliance and establish a comprehensive complaint-handling process. The procedures should make it easy for employees to make reports, but it’s also essential to follow up, even when tips don’t pan out.
-
New IRS schedule would require tax uncertainties disclosure
August / September 2010
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 503
Abstract: The Financial Accounting Standards Board’s Financial Interpretation No. 48 (FIN 48), Accounting for Uncertainty in Income Taxes, is part of a trend toward greater financial transparency and accountability. However, it’s been of limited value to the IRS, because it requires disclosure of only aggregate amounts, not itemized details about uncertain tax positions. So, for certain large corporations, the IRS plans to mandate even more detailed disclosures —in essence, ask that companies provide it with a roadmap for identifying potential tax return weaknesses.