June / July
Showing 305–320 of 477 results
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COMPLIANCE ALERT
June / July 2013
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 97
Abstract: Some key tax reporting deadlines for July.
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Do you know if participants can roll over RMDs?
June / July 2013
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 244
Abstract: What if a participant wants to roll over a required minimum distribution (RMD) to another qualified plan or IRA? This brief article reviews RMDs and the rollover rules.
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Changing the rules – In-plan Roth rollovers now expanded
June / July 2013
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 528
Abstract: The American Taxpayer Relief Act (ATRA) expanded the opportunity for participants to convert existing tax-deferred money in 401(k), 403(b) and 457(b) plans to Roth accounts in the same plan. This applies to transfers made after Dec. 31, 2012. This article summarizes the new rollover rules.
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What you need to know about plan forfeitures
June / July 2013
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 694
Abstract: Plan forfeitures occur when participants terminate employment before obtaining full vesting in their employer’s retirement plan. But what happens to the money these participants must forfeit? This article looks at what forfeitures are and how they work.
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IRS updates EPCRS procedures
June / July 2013
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 888
Abstract: Late last year, the IRS released a revenue procedure concerning its Employee Plans Compliance Resolution System (EPCRS). It became effective April 1, 2013. EPCRS is the IRS system for correcting errors in employer-sponsored retirement plans. This article highlights the new procedures that will affect all qualified employee benefit plans.
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Back to Basics – Divide and conquer with a separate legal entity
June / July 2013
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 425
Abstract: If a borrower owns its real estate, possesses significant fixed assets or operates several lines of business, its bank might be exposed to unnecessary risk. That’s why it’s important for lenders to review their loan portfolios for borrowers with certain traits. This article discusses how creating separate legal entities can be an effective tool to minimize risk.
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4 easy ways to retain borrowers
June / July 2013
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 534
Abstract: In today’s competitive lending market, financial institutions risk losing borrowers to more assertive lenders who promise lower interest rates, higher credit lines and faster closing dates. And high customer turnover can cause a loan officer to look bad to senior bank executives. This article describes four ways that lenders can improve their relationships with customers.
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Protecting yourself against “deepening insolvency”
June / July 2013
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 707
Abstract: Lenders will try to do what they can to help their clients succeed. But financial institutions could be held accountable by a customer’s creditors under the legal theory of “deepening insolvency” if the customer seeks bankruptcy protection. In deepening insolvency, a struggling company takes on additional debt or equity financing, thereby compounding its insolvency and significantly impairing its ability to repay creditors. This article looks at the history of deepening insolvency claims and what lenders can do to protect themselves.
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Ready, set, lend – Which startups are worth the risk?
June / July 2013
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 682
Abstract: Startups are more likely to fail than not, but there are a few bright spots that present lucrative lending opportunities for the diligent, adventurous lender. This article discusses how to evaluate a startup, including its management quality, and looks at the factors that can improve a startup’s odds. A sidebar shows how employee stock options can be one such factor.
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Americans abroad — Has your company taken anticorruption measures?
June / July 2012
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 656
Abstract: In today’s global economy, anticorruption laws present an enormous liability risk for public companies. In addition to complying with the Foreign Corrupt Practices Act of 1977 (FCPA), many U.S. companies must comply with the UK Bribery Act 2010 (UKBA), considered by many to be the toughest anticorruption law in the world. As this article explains, even inadvertent violations of the FCPA or UKBA can result in high penalties, so companies need to implement an anticorruption program that extends to both employees and third parties.
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News for Nonprofits – A tip from the Big Easy – IRS tool lets contributors check your status online – Expecting a jump in new nonprofit jobs this year
June / July 2012
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 461
Abstract: This issue’s “News for Nonprofits” includes items discussing one nonprofit’s creative approach to talking about planned giving arrangements; an IRS online tool that helps users learn more about a not-for-profit’s status as a charitable organization; and, according to one survey, an expected jump in nonprofit employment in 2012.
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Take the initiative with the IRS
June / July 2012
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 646
Abstract: It may be human nature to shy away from voluntary contact with the IRS, but that may not always be the wisest approach for a nonprofit. Getting caught trying to sweep mistakes under the rug can bring its reputation into serious question. However, the IRS has announced its willingness to work with struggling organizations to help them maintain their nonprofit status. This article shows that, by taking the proactive path and approaching the IRS before receiving a notice, a not-for-profit will find that the agency is likely to be more amenable to finding a solution.
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The face of fraud – Internal controls might have prevented real-life fraud
June / July 2012
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 638
Abstract: This article discusses a case of accounting fraud that escaped a nonprofit’s management and board until significant damage had been done. It offers four tips to prevent such fraud from occurring, while a sidebar explains the distinction between two types of fraud: accounting fraud and theft of services.
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Seeing your way through transparency
June / July 2012
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 941
Abstract: Since the IRS revised Form 990 several years ago to require the disclosure of a gamut of information, transparency has taken center stage with not-for-profits. But how does an organization reveal its inner workings without inviting misunderstanding or drawing criticism? This article explains the importance of offering transparency in an era of public skepticism. It discusses what a nonprofit should post on its website, and, beyond that, what to put in its Form 990 — including explanations of data that could raise questions.
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Ask the Advisor — Q. How much leverage should I use to finance my acquisition?
June / July 2012
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 471
Abstract: Bank lenders are beginning to finance business acquisitions again, and with interest rates at record lows, debt financing looks more enticing than ever. However, buyers should be careful about assuming a lot of debt. Heavy leverage can make companies less nimble and more vulnerable to market volatility.
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Success vs. failure — It all depends on how you measure your merger
June / July 2012
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 585
Abstract: Some issues in a merger can be anticipated and prevented, and some can’t. But one thing that can be controlled is how to measure the success of a merger. By setting realistic goals and indicators and closely monitoring postdeal performance, business buyers can spot potential problems and negative trends before they become intractable. This article talks about goals and key performance indicators (KPIs) and how they differ.