June / July
Showing 337–352 of 477 results
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5 ways to be a disciplined saver
June / July 2012
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 720
Abstract: To thrive at having an effective savings plan, one must be disciplined. To that end, this article offers five ways to increase the odds of successfully building savings, including “paying yourself first,” taking advantage of compounding, and signing up for a 401(k) plan.
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Crossing state lines brings tax risks, rewards
June / July 2012
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 1185
Abstract: With the advent of e-commerce and a vast array of national distribution networks available, taking wares across state lines has never been easier. But if its business activities in another state reach the point of nexus, a company could face interstate tax issues for which it’s not completely prepared. “Nexus” is the term states use to indicate that a company’s business presence in their territory is substantial enough to subject it to their tax rules and obligations. This article explains what creates nexus and the kinds of taxes that may result. But it also shows where a company can find information about its actual or potential nexus obligations and how those might work to a company’s advantage. A sidebar discusses Internet sales tax obligations.
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Derivatives and financial instruments — FASB mandates new disclosures for balance sheet offsetting
June / July 2012
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 394
Abstract: In 2011, the Financial Accounting Standards Board (FASB) established new disclosure requirements for companies that offset assets and liabilities related to derivatives and financial instruments. These requirements are intended to facilitate comparison between financial statements prepared under U.S. GAAP and those prepared under International Financial Reporting Standards (IFRS).
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Buying or selling a subsidiary? Watch out for the Unified Loss Rule
June / July 2012
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 919
Abstract: Corporate groups that file consolidated tax returns are subject to a complex set of regulations — perhaps none more intricate than the Unified Loss Rule (ULR). The ULR is triggered when a member of a consolidated group sells or otherwise transfers a subsidiary’s stock at a loss. Failing to take the ULR into account when negotiating the sale or acquisition of a subsidiary can lead to unpleasant tax surprises for buyers and sellers alike. This article explains the three-tier approach the URL uses to prevent recognition of noneconomic or duplicate losses, while a sidebar offers an example of how duplicate losses arise.
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SEC reduces pool of accredited investors — What it might mean for your next securities offering
June / July 2012
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 890
Abstract: In December 2011, the SEC finalized a rule amending its “accredited investor” net worth standards. The rule doesn’t change the $1 million net worth threshold, but it excludes the value of an investor’s home (together with any debt secured by the home) from the equation. Although there are certain exceptions, the rule could affect a company’s plans for new securities offerings. This article discusses a popular safe harbor, along with the final rule in the context of 2010’s Dodd-Frank act.
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COMPLIANCE ALERT
June / July 2012
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 85
Abstract: A brief list of key tax reporting deadlines for June and July.
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Service providers’ fee disclosure date is on the horizon
June / July 2012
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 406
Abstract: The Department of Labor (DOL) released a final rule requiring service providers to disclose fee and expense arrangements to simplify comparisons between investment options. Service providers must give disclosures to participants and beneficiaries on or before the date that they can first direct their investments, and then annually for following years. This brief article reviews what service providers must provide in their disclosures to participants and when.
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Court decision may affect health plan reimbursement provisions
June / July 2012
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 567
Abstract: Historically, plan sponsors and administrators have come to rely on an ERISA provision for full reimbursement of medical expenses paid to participants if the plan document contains specific language to this effect and injured participants recover money from third parties. However, the U.S. Court of Appeals for the Third Circuit recently refused to enforce such a provision. In making this decision, the court significantly departed from existing case law. This article summarizes the case and how it may affect plan reimbursement provisions. Citation: US Airways, Inc. v. McCutchen, 663 F.3d 671 (3d Cir. Nov. 16, 2011); 29 USC 1132(a)(3).
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Follow the right path — DOL issues final rule on prohibited transaction exemption procedures
June / July 2012
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 730
Abstract: The Department of Labor’s (DOL’s) final rule for prohibited transaction exemption procedures is now in effect and applies to all exemption applications. This article defines prohibited transactions, defines several new terms that plan sponsors should know, and explains how the exemption procedures have been simplified.
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Aiming for the target — Are target date funds right for your plan?
June / July 2012
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 884
Abstract: Target funds are mutual funds in which funds are invested based on a particular target date — usually the participant’s anticipated retirement year. While target funds aren’t a new option, there’s uncertainty from many retirement professionals about them. This article summarizes target date fund basics, including the risk tolerance of participants and what plan sponsors need to consider when offering these funds.
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Back to Basics — Disclosures lessen risky business
June / July 2012
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 461
Abstract: Some private firms refrain from disclosing risk factors, because they worry that it will detract from positive reporting content or scare away stakeholders by admitting certain threats and weaknesses. But it’s the other way around: Experienced investors and lenders understand that risk is part of every business scenario. This article discusses why risk factor disclosures are important.
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Tools of the trade — 3 ratios to help you size up borrowers
June / July 2012
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 647
Abstract: Financial ratios can be an excellent tool for pinpointing businesses that deserve credit. One popular ratio, return on equity, or ROE, shows how much a company earns for each dollar its owners have invested. But lenders who conduct DuPont analyses gain additional insight by expanding this classic measurement into three underlying components: profit margin, total asset turnover ratio, and a comparison of total assets to equity. This article shows how, even with their limitations, ratios can be a highly useful analytical tool.
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The optimal capital structure — The right blend of debt and equity is key
June / July 2012
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 696
Abstract: Private business owners are often gun-shy when it comes to taking on debt, as it adds risk to the business. But a reasonable level of debt enables borrowers to grow faster and build value for equity investors. This article points out the advantages of limited debt and explains how a select blend of debt and equity can maximize a company’s value.
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Handling mixed accounting methods before “little GAAP”
June / July 2012
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 963
Abstract: Lenders must deal with a mishmash of accounting standards when reviewing borrowers’ financial statements. Some companies follow Generally Accepted Accounting Principles (GAAP), and some use tax or cash basis methods. Others adopt International Financial Reporting Standards for small and medium entities, or they use other comprehensive bases of accounting. This inconsistency creates due diligence headaches. This article discusses the pace of progress toward establishing a simpler form of GAAP — “little GAAP” — for smaller companies, while a sidebar lists specific areas where GAAP is problematic.
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Merging? FASB clarifies disclosure requirements
June / July 2011
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 296
Abstract: To ensure consistent financial reporting for business combinations involving public companies, the Financial Accounting Standards Board recently issued Accounting Standards Update (ASU) 2010-29, Disclosure of Supplementary Pro Forma Information for Business Combinations. The ASU reports on amendments to Accounting Standards Codification Topic 805, Business Combinations. This article talks about how the amendments affect timing considerations when companies disclose pro forma information on financial statements regarding business combinations.
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How to check your conflict of interest policy for teeth
June / July 2011
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 564
Abstract: All public companies need a conflict of interest policy — but it’s not enough to simply have one. Companies also need to ensure their policy is effective. This article discusses the importance of creating a policy that covers all potential areas of conflict and auditing it periodically to ensure that it’s effectively mitigating the risks associated with actual or perceived conflicts.