February / March
Showing 305–320 of 486 results
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Fiscal cliff deal brings some certainty to estate planning
February / March 2013
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 943
Abstract: Congress’s eleventh-hour deal to avert the “fiscal cliff” produced the American Taxpayer Relief Act of 2012 (ATRA). The act focuses on income taxes, but it also provides much-needed certainty for people engaged in estate planning. This article discusses the act’s provisions that pertain to the unified gift and estate tax exemption and the generation-skipping transfer (GST) tax exemption; exemption portability; and other estate planning benefits. A sidebar notes the benefits of a “charitable IRA rollover,” also available under ATRA.
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Protect assets now or later with a trust
February / March 2013
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 719
Abstract: There are many potential threats to one’s net worth — or to the legacy left for heirs. And one such threat is creditors, who could ultimately take a large bite out of gifted or bequeathed assets. One solution is to place assets in a trust. This article discusses revocable vs. irrevocable trusts, spendthrift trusts and offshore trusts.
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Business on the go: Mobile payments offer advantages
February / March 2013
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 478
Abstract: Lots of businesses shy away from accepting credit card payments, often because the fees are outside of their budgets or it just isn’t practical. But the current growth in technology solutions that allow mobile devices to accept credit card payments may prompt them to reconsider. This article discusses the technologies available and the benefits they offer.
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To B or not to B — Could your company benefit from being a B corporation?
February / March 2013
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 713
Abstract: Current U.S. law compels most corporations to consider investors’ return ahead of other goals. But a relatively new type of corporate structure, known as the “benefit corporation” or “B corporation,” allows a company to put equal emphasis on certain nonfinancial goals. B corporations can align investors’ personal beliefs and the company’s goals in a concrete, accountable way. This article details how they work and the steps that interested companies must take to achieve B corporation status. A sidebar looks at a couple of other corporate structures.
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What does the “fiscal cliff” deal mean for your taxes?
February / March 2013
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 915
Abstract: The recently passed American Taxpayer Relief Act of 2012 (ATRA) prevents income tax hikes for most taxpayers and averts a major expansion of the alternative minimum tax’s (AMT’s) reach. It also shrinks scheduled gift and estate tax increases and extends a variety of tax breaks for individuals and businesses. This article explains some of the details.
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COMPLIANCE ALERT
February / March 2013
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 101
Abstract: A brief list of key tax reporting deadlines for February through April.
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2012 vs. 2013 retirement plan limits
February / March 2013
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 105
Abstract: This brief chart highlights numerous retirement plan limits.
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Offsetting stagnant salaries with increased benefits
February / March 2013
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 533
Abstract: While base pay remains a top consideration to attract and retain employees, increasingly a strong benefits package is important as well. Towers Watson, a leading global professional services company, found in a recent survey that employers indicated they may allocate more funds for employee benefits because of only moderate pay increases in the coming year. This article explains why employers who offer a competitive benefits package may have a better chance to attract and retain the key employees they need.
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Can you define “compensation”? — A review of IRS definitions that affect qualified plans
February / March 2013
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 830
Abstract: Accurately defining compensation is one of the more complex areas in qualified plans. The term “compensation” is used in various ways, and the choices made by an employer will directly affect the administration, and ultimately the costs, of maintaining a qualified plan. This article reviews the definitions of compensation types that affect qualified plans.
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It’s time to reap the benefits of matching contributions
February / March 2013
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 801
Abstract: Employees benefit from an employer match because they’re receiving “free” money in their employer-sponsored retirement plan. But how do employers benefit from matching contributions? This article highlights the benefits to employers who provide matching contributions to participants, and shows how to determine what type of plan design and employer match is best. A sidebar discusses safe harbor matching plans.
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Back to Basics — Smallest customers suffer biggest fraud losses
February / March 2013
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 465
Abstract: This issue’s “Back to Basics” cites a recent survey by the Association of Certified Fraud Examiners concerning the prevalence of fraud worldwide. The article notes how fraud damages small businesses in particular and offers suggestions for combating it.
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Use SWOT analysis as a due diligence framework
February / March 2013
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 890
Abstract: A strengths, weaknesses, opportunities and threats (SWOT) analysis is a proven management tool taught at business schools around the world. Strong borrowers will undertake and discuss the results with their lenders. But it’s important that lenders encourage weaker, less experienced borrowers to go through the exercise. This article shows how a SWOT analysis works and how it can help borrowers’ businesses. A sidebar offers a hypothetical example of SWOT discussions “in the field.”
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Approaching a roll-up carefully
February / March 2013
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 641
Abstract: In today’s painfully slow economic recovery, mergers and acquisitions continue to proliferate in the marketplace. Achieving economies of scale is the goal of most consolidations, including the roll-up. This article lists some of the benefits a roll-up can offer, but also notes potential drawbacks. It also discusses the need for careful preparation through formal business plans and careful due diligence.
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Making the mark — Grade borrowers with benchmarking data
February / March 2013
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 688
Abstract: Benchmarking is an insightful analytical tool. It involves comparisons between a company’s performance and industry norms or best practices. But not all borrowers engage in the benchmarking process, because they’re too bogged down with daily operations or unfamiliar with resources. Lenders can add value and protect themselves from financial distress by introducing borrowers to the process. This article offers a hypothetical example of how a lender can aid a borrower, and lists a variety of resources that offer benchmarking data.
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Practical Perspectives: Key financial issues for you and your family — 401(k) loan tempts prospective entrepreneur
February / March 2013
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 489
Abstract: In this issue, “Practical Perspectives” examines the case of “Rudy,” a prospective entrepreneur who wondered whether he should tap his 401(k) funds to finance his startup. His advisor agreed that this route offered some advantages — but that there could also be legal hurdles and tax risks.
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Moneylines: News briefs for businesses
February / March 2013
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 342
Abstract: This issue’s “Moneylines” takes a look at new standards handed down by the Institute of Internal Auditors that will result in more companies getting increased feedback from their auditors. Also discussed is the continuing need that employees have for help in retirement planning, along with an increasing trend among companies to hire a Chief Digital Officer.