February / March
Showing 337–352 of 486 results
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Privacy, please! — Keep family matters out of the public eye by avoiding probate
February / March 2012
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 766
Abstract: Although probate can be time consuming and expensive, perhaps its biggest downside is that it’s public — anyone who’s interested can find out the details of an estate and its distribution. It can also draw unwanted attention from disgruntled family members who may challenge the disposition of assets, as well as from other unscrupulous parties. The good news is that, by implementing the right estate planning strategies, it’s possible to keep much or even all of an estate out of probate. This article shows how, while a sidebar notes that a living trust can be an effective tool for larger estates to avoid probate.
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Consider a “stretch” to maximize and preserve IRA benefits
February / March 2012
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 882
Abstract: One of the great benefits of an IRA is that contributions can grow and compound on a tax-deferred basis for years. Distributions are taxable, but there’s no requirement to withdraw any funds until April 1 following the year in which the holder turns age 70½. By structuring the IRA as a “stretch IRA,” you can allow it to last as long as possible. This article shows how a stretch IRA works and the tax benefits it offers for a beneficiary. Or, one can designate a trust as beneficiary.
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Does your trust need a protector?
February / March 2012
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 903
Abstract: Typically, to achieve the greatest tax savings, trusts must be irrevocable. But it can be disconcerting to relinquish control over assets placed in a trust, particularly if one expects that Congress will continue to modify the tax laws. One potential solution is to appoint a “trust protector” to oversee the trustee’s activities and to provide flexibility to adapt the trust to changing laws and circumstances. This article explains the protector’s role and the benefits of having one, along with cautions that should be observed. A sidebar lists specific powers of a trust protector.
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Education expenses — Earning credit where credit is due
February / March 2012
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 342
Abstract: For those who are paying for postsecondary education expenses, tax credits can provide valuable savings. Unlike deductions, which reduce the amount of income that’s taxed, credits reduce one’s tax bill dollar for dollar. But modified adjusted gross income (MAGI)-based limits apply. This short article takes a look at the American Opportunity credit and the Lifetime Learning credit.
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Ready to retire? — An ESOP can help pave the way
February / March 2012
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 759
Abstract: How can a business owner convert some of his or her company wealth into cash to help pay for retirement? Many C corporation owners have found that an Employee Stock Ownership Plan (ESOP) — a qualified retirement plan, similar to a profit sharing or 401(k) plan — can help pave the way to a comfortable future. This article describes how an ESOP works and the advantages it offers. A sidebar notes that ESOPs can work for S corporations, too.
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The multigenerational workforce — How to lead your team effectively
February / March 2012
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 865
Abstract: As a growing number of older workers postpone retirement or return to work, more companies are discovering that their employee rosters include individuals from roughly four generations. This shift in the workplace can present both benefits and challenges. This article describes general characteristics of these generations and offers guidelines for companies to effectively manage both employees who may have grown up without a television and those who never knew life without a home computer.
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Practical Perspectives: Key financial issues for you and your family — Divorcee seeks tax relief under innocent spouse rules
February / March 2012
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 512
Abstract: This issue’s “Practical Perspectives” looks at the case of Roxanne, who discovered that her ex-husband had failed to report thousands of dollars in income and the two owed the federal government a substantial sum in back taxes, interest and penalties. But her advisor explains that she could find recourse under Section 6015 of the IRS Restructuring and Reform Act of 1998, better known as the “innocent spouse rules” — though it wouldn’t be easy.
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Moneylines: News briefs for businesses
February / March 2012
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 337
Abstract: This issue’s “Moneylines” cites several recent surveys. One measures the confidence of small to midsize business owners regarding their business prospects in the upcoming six months; another shows that many companies are rushing into cloud computing unprepared; and yet another reveals that small to midsize businesses are vulnerable to corruption.
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Great uncertainty — Savvy tax planning calls for an early start this year
February / March 2012
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 1069
Abstract: When it comes to taxes, 2012 will likely bring great uncertainty. So to prepare an effective tax plan this year, it’s necessary to look ahead at the many issues in flux. While the presently low income and capital gains rates don’t expire until 2013, taxpayers should immediately consider a wide variety of tax planning strategies — including possibly selling appreciating assets and accelerating income into 2012. This article includes a chart showing the scheduled tax rate changes, while a sidebar notes that the Patient Protection and Affordable Care Act of 2010 will make higher-income taxpayers subject to two new Medicare taxes.
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Ruling highlights dangers of exposing whistleblowers
February / March 2012
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 386
Abstract: When dealing with whistleblowers protected by the Sarbanes-Oxley Act, public companies need to tread lightly. This article discusses a recent decision by the U.S. Department of Labor’s Administrative Review Board, which allowed a whistleblower’s retaliation complaint to proceed, even though he hadn’t been fired or otherwise subjected to “tangible employment consequences,” such as a demotion or suspension.
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How the SEC is clearing the way for proxy access votes
February / March 2012
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 576
Abstract: The SEC has abandoned its efforts to make proxy access mandatory for all public companies, but it has finalized a rule that allows shareholders to propose proxy access procedures on a company-by-company basis (so-called “private ordering”). This article explains what it means for public companies.
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What do shareholders want? — Latest ISS survey offers some answers
February / March 2012
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 823
Abstract: Management teams at public companies may not always understand or adequately address shareholder concerns — but they need to try. One valuable tool for learning what shareholders want is the annual survey conducted by Institutional Shareholder Services (ISS). This article summarizes results from its recent survey. For example, public companies and institutional investors agree on many critical corporate governance topics, including compensation and board member qualifications. But they differ on other certain key issues, including “say-on-pay.”
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Enterprise risk management: The time to act is now
February / March 2012
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 996
Abstract: Corporate shareholders, government regulators, stock exchanges and credit rating agencies are scrutinizing the way public companies manage risk. Implementing an enterprise risk management (ERM) program is one of the best ways for companies to address such concerns. But companies have been slow to implement ERM or have done so ineffectively. This article looks at guidelines developed by the Committee of Sponsoring Organizations of the Treadway Commission to help companies develop a customized approach to ERM. A sidebar lists some specific action steps.
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COMPLIANCE ALERT
February / March 2012
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 125
Abstract: A brief list of key tax reporting deadlines for February, March and April.
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2012 vs. 2011 retirement plan limits
February / March 2012
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 108
Abstract: This brief chart highlights numerous retirement plan limits.
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Is that domestic relations order qualified?
February / March 2012
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 380
Abstract: Every plan administrator likely will have to handle a domestic relations order at some time. This brief article discusses what an administrator needs to know to make sure the order is qualified before distributing funds owed to a plan participant to another person.