February / March
Showing 97–112 of 486 results
-
Just passing through – How to deduct business losses after the TCJA
February / March 2019
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 731
Abstract: The pass-through entity structure, which includes sole proprietorships, partnerships, S corporations and certain limited liability companies (LLCs), provides owners with some valuable tax benefits, such as avoidance of double taxation and the potential ability to deduct losses from the business on their individual tax returns. But under the Tax Cuts and Jobs Act (TCJA), there are some new limitations on deducting business losses. This article looks at the changes in the rules and how they might affect owners of pass-throughs.
-
Best practices in issuing pay raises
February / March 2019
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 831
Abstract: Typically, business owners offer raises that recognize employee expertise, accomplishments and loyalty while keeping their pay scales roughly in line with those offered by other firms in their industries and geographic locations. A business might want to reward specific employees who’ve made contributions to the company, but it will also want to maintain a level of equity with other workers’ compensation — while at the same time keeping payroll costs in line. This article explains how businesses can balance these competing goals by taking such steps as standardizing the criteria they use to determine raises and setting up a raise schedule. A sidebar discusses options when an employee is unhappy with a raise.
-
COMPLIANCE ALERT
February / March 2019
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 140
Abstract: This feature lists a few key tax reporting deadlines for February through April.
-
2018 vs. 2019 retirement plan limits
February / March 2019
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 114
Abstract: This chart contains updated retirement plan limits for 2019.
-
Are you ready for VCP electronic filing?
February / March 2019
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 631
Abstract: As of April 1, the IRS’s Voluntary Correction Program (VCP) will no longer accept paper forms and paper checks to pay fees. Instead, forms and fees must be submitted electronically via Pay.gov. This article discusses the changes made in the IRS’s Revenue Procedure 2018-52; it’s the most recent change to the Employee Plans Compliance Resolution System.
-
IRS OKs student loan debt reduction program linked to 401(k)s
February / March 2019
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 787
Abstract: Student loan debt can be a significant deterrent to many employees’ retirement savings efforts. Combining student debt payment support with a 401(k) plan is a tricky business. But one employer managed to navigate ERISA restrictions to combine tuition repayment and 401(k) plan benefits in a way that passed muster with the IRS. This article summarizes a recent private letter ruling in which the IRS gave its approval to an employer whose plan was subsequently rolled out to employees. “Contingent benefit” rule, 26 USC 401(k)(4)(A), 26 CFR 1.401(k)-1(e)(6). PLR 201833012.
-
Failing to enroll eligible employees in your plan – What to watch out for and how to fix it
February / March 2019
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 866
Abstract: Administrative glitches are practically inevitable at some point when operating a retirement plan, given the myriad ways things can get off track. Case in point: inadvertently failing to add a newly eligible employee to the roster of 401(k) plan participants. While excluding an eligible employee isn’t the worst mistake plan sponsors could make, this article looks at why it’s important to identify the error sooner rather than later and take prompt remedial action.
-
4 steps to track the use of loan proceeds
February / March 2019
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 384
Abstract: When some small business owners receive a loan, they might find it hard to resist the temptation to spend the proceeds quickly and liberally. But this can result in unnecessary expenditures. This article points out that lenders can instill fiscal discipline in their borrower relationships from the start by taking four important steps, including establishing a monitoring process early and conducting site visits.
-
Help your borrowers make leadership transitions
February / March 2019
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 670
Abstract: Current and ongoing demographic trends mean that a large segment of the population is heading for retirement. This fact may have significant effects on small business loans. As family business owners leave their companies for greener pastures, lenders need to make sure those same owners don’t leave their businesses in the lurch. This article explains that advising borrowers to create viable succession plans for leadership transition can work wonders to ensure their businesses’ long-term stability — and ultimately, the success of loan portfolios.
-
Lean and mean: Reminding borrowers to stay efficient
February / March 2019
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 653
Abstract: Lenders can help their borrowers use assets, capital and employees efficiently by offering tips to help companies increase and sustain profitability. To maintain healthy lending portfolios, lenders may want to encourage their borrowers to streamline operations — thus improving both productivity and customer satisfaction. This article explains that lenders can serve as a resource for their borrowers to help them operate with as little waste of materials and time as possible.
-
To lend or not to lend – When to say yes — or no — to a high-tech business
February / March 2019
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 808
Abstract: The demand for innovative, high-tech products is rapidly growing — and lenders can ride on the coattails of this high-growth sector. But, as with any borrowing arrangement, they must fully grasp the nature of applicants’ businesses when deciding whether to approve loans. This article explains how lenders can ensure their loan approvals are well founded by, among other things, conducting extensive research, requiring full documentation and having a monitoring plan in place. A sidebar suggests some important questions to ask when evaluating a loan application from a technology-based company.
-
News for Nonprofits – What it takes to score with employees
February / March 2018
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 440
Abstract: This issue’s “News for Nonprofits” spotlights a popular job search site’s ranking of the best nonprofits to work for; the results of a study that reveals how nonprofit marketers are falling behind in their efforts to use emails as a marketing tool; and a study that found that many nonprofits are turning to fundraising for help growing their organizations.
-
Your game plan for effective social media use
February / March 2018
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 569
Abstract: Most nonprofits have some degree of a social media presence, but it isn’t always effective. Organizations can flounder in their attempts to be successful on this playing field, but problems are often surmountable and cost little or nothing to solve. This article looks at defining a strategy for social media and creating an effective social media plan. Measuring results is also briefly discussed.
-
Joint expenses – Allocating program and fundraising costs
February / March 2018
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 643
Abstract: In recent years watchdog groups, the media and others have tightened the screws to make sure nonprofits are spending more money on core programs and less on administration and fundraising. Thus, nonprofits have an incentive to report that they’re doing just that. But there’s something nonprofits must keep in mind: Accounting rules require that the full cost of any activity with a fundraising component be shown as a fundraising expense, unless certain criteria are met. This article explains that distinction.
-
Are you covered? Get a grip on your nonprofit’s insurance needs
February / March 2018
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 846
Abstract: With the mission-related challenges nonprofits juggle every day, taking inventory of insurance coverage can fall under the radar. This article discusses how insurance coverage has changed for nonprofits, and describes the different types of insurance a nonprofit might consider today depending on its requirements. A sidebar explains how an organization might need auto insurance even if it doesn’t own any vehicles.
-
Ask the Advisor – Q: Should I consider offering a prospective buyer a break fee?
February / March 2018
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 398
Abstract: This column tackles the topic of break (or breakup) fees, which potential business sellers sometimes offer to buyers. If the seller doesn’t go ahead with the M&A deal, this fee reimburses the buyer for its time and deal-related expenses.