February / March
Showing 353–368 of 486 results
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They’re back … The required minimum distribution deadline is nearing
February / March 2012
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 562
Abstract: While some were hoping for a reprieve from the IRS similar to that in 2009, retirement plan participants must take required minimum distributions (RMDs) for the 2011 tax year. RMDs are minimum amounts that certain participants must take each year. This article reviews when to start these distributions and how much to distribute.
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Dealing with terminated employees’ plan balances
February / March 2012
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 700
Abstract: When a participant terminates employment with a company and leaves a vested account balance in the plan, several options are available. The terms of the plan document will control the participant’s decision. This article discusses the options available to plan sponsors, including when a plan can “force out” a participant’s balance.
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It’s a privilege — Understand the ERISA fiduciary exception to the attorney-client privilege
February / March 2012
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 845
Abstract: Plan sponsors communicate with attorneys as to plan requirements and potential legal issues regularly. These communications may be subject to the attorney-client privilege, but then again, they may not. This article explains what ERISA plan fiduciaries must understand about the attorney-client privilege and its exceptions.
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Back to Basics — Zero in on concentration risks
February / March 2012
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 489
Abstract: Too much reliance on one customer or supplier can be dangerous. This article shows how to identify risky accounts not only by asking borrowers to provide a list of major customers and suppliers, but by checking external sources as well. It also explains why it’s helpful for borrowers to analyze the gross and operating margins for all major customers.
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How to tackle poor cash flow
February / March 2012
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 699
Abstract: If a small-business customer is constantly losing the battle against cash going out vs. cash coming in, what can its lender do? The answer lies in the lender’s familiarizing the customer with the concept of a cash flow gap and showing how to narrow it. This article explains how to calculate a cash gap, and how companies can reduce it by keeping inventory lean and improving collection procedures.
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Making out-of-step borrowers look normal
February / March 2012
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 896
Abstract: No two businesses look exactly alike, but lenders often compare borrowers in the same industry to one another or themselves over time to get a better understanding of a borrower’s past and future earning power. Such comparisons require “normalizing” reconciliations to the income statement and balance sheet. This article offers a summary of the most common categories of financial statement reconciliations that lenders encounter, including different accounting practices, one-time charges and collateral. A sidebar explains how to scrutinize a borrower’s discretionary expenses.
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Easy to steal, hard to reveal — Why inventory is a prime fraud target
February / March 2012
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 674
Abstract: Most borrowers pledge inventory as loan collateral. But it’s also a popular place for the unscrupulous to hide embezzlement. This article explains what makes inventory fraud so appealing and the methods fraudsters use to pull it off. It also explains how lenders can be important watchdogs in the battle against fraud.
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How the SOX 404 exemption affects your company
February / March 2011
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 420
Abstract: The SEC has issued a final rule permanently exempting nonaccelerated filers from Section 404(b) of the Sarbanes-Oxley Act (SOX). This exemption is good news for many smaller public companies, but — as this article relates — not all of them.
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Credit ratings: To include or not to include?
February / March 2011
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 473
Abstract: To promote more accurate credit ratings, a provision of the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010 has made Nationally Recognized Statistical Rating Organizations (NRSROs) subject to the same liability and consent requirements as other experts. But, as this article explains, the SEC has issued interpretive guidance that clarifies that certain uses of credit ratings continue to be permissible even without the rating agency’s consent.
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Playing catch-up with the SEC
February / March 2011
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 535
Abstract: Over the last few years, some smaller public companies have had trouble keeping up with SEC reporting requirements. The process of preparing and filing missing annual and quarterly reports can be costly and burdensome. This article urges companies in this situation to consider asking the agency for permission to file a single comprehensive annual report on Form 10-K for the current year.
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Revenue recognition – Get ready for big changes
February / March 2011
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 997
Abstract: In June 2010, the Financial Accounting Standards Board and the International Accounting Standards Board issued exposure drafts proposing a new joint revenue recognition standard as part of their project to converge U.S. and international accounting standards. It’s not yet certain when the new rules will take effect, but public companies must begin to evaluate the impact of the proposed standard. This article discusses details of the proposal, while a sidebar offers one example of a company’s goods and services that, under the proposal, would be distinct and, therefore, accounted for as separate performance obligations.
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News for Nonprofits – Time for a perk?
February / March 2011
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 410
Abstract: This issue’s “News for Nonprofits” shows how nonprofits that are unable to give pay raises this year can reward employees by helping them achieve better work/life balance. It also describes the new health care credit provided under the Patient Protection and Affordable Care Act, and explains the requirements a tax-exempt organization must meet to qualify.
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Matching gift programs – Double your treasure
February / March 2011
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 640
Abstract: This article shows how matching funds work and how to increase funding. And, since some companies have trimmed or eliminated their matching gift programs during the recession, the article discusses the possibility of setting up one’s own matching pool. Whether nonprofits compete for corporate matching funds or sponsor their own program, such funds are a notable gifting source.
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Finding more ways to cut costs
February / March 2011
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 622
Abstract: Although the worst of the recession may be behind us, nonprofits are still wise to look for ways to reduce expenses. This article offers a variety of tips for tackling small, possibly overlooked expenses that can nevertheless add up. They range from trimming phone and Internet service to reducing or eliminating vendor costs to “going green.”
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Status quo – How to keep your “public charity” designation
February / March 2011
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 834
Abstract: A public charity that wishes to retain its 501(c)(3) tax-exempt status in future years must take specific actions and avoid certain activities. Foremost, after the first five years of existence, it must demonstrate through Schedule A of Form 990 that it meets the support test qualifying it as a public charity. This article describes Schedule A requirements and lists five types of activities that can jeopardize exempt status. A sidebar shows how a new organization can obtain public charity status.
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Ask the Advisor – Q. Do I need to handle promotion issues before I sell my business?
February / March 2011
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 394
Abstract: Among sellers’ many competing obligations and responsibilities during the M&A process, it may be easy to ignore issues such as employee promotions and leadership succession. But if employees are neglected at this critical time, these issues are likely to rear their ugly heads later on. This article examines how to collect the relevant information, evaluate it and attempt to strike the best and fairest balance between the company’s interests and those of employees.