October / November
Showing 401–416 of 469 results
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Giving: A timeless estate planning strategy
October / November 2010
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 944
Abstract: Although currently there’s no federal estate tax, it’s scheduled to rear its head again in 2011. Congress is expected to intervene, but no one is certain what changes will or won’t be made. This makes estate planning especially challenging. But, even in this environment, a tried and true strategy to reduce potential estate tax liability is making tax-free — or even taxable — gifts. This article discusses the various giving options available, while a sidebar shows why it can be advantageous to make a taxable gift — though it’s not without some risk.
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Warning! Warning! Safeguard your family against a disaster by preparing financial recovery and family emergency plans
October / November 2010
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 557
Abstract: To protect one’s family from a financial shock if there’s a disaster, it’s important to have a recovery plan. This article points out that insurance policies are typically not all-inclusive, and discusses inventorying and recording assets and backing up the information. It also looks at measures to provide for the physical security of one’s family, while a sidebar explains the importance of having an adequate cash reserve.
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Should you enact automatic 401(k) plan enrollment?
October / November 2010
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 578
Abstract: One of the easiest ways for employees to save for retirement is enrolling in their employers’ defined contribution plans, such as a 401(k) plan. But low participation has been a problem. A solution is to enact an automatic enrollment program, which has become more attractive to employers since the Pension Protection Act of 2006 (PPA) eased some of the legal concerns. This article discusses some of those concerns, and how a qualified automatic contribution arrangement (QACA) exempts companies from meeting nondiscrimination requirements.
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Compensation conundrum – Offering fair pay packages to family-business employees isn’t easy
October / November 2010
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 748
Abstract: Creating employee compensation packages can be complex because they may include a mix of a base salary, bonuses, ownership options and benefits. It can be even more difficult for businesses that are family owned. This article looks at both subjective and objective ways to determine compensation packages for both loved ones and nonfamily employees.
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Tax changes on the horizon – Prepare with year end tax planning
October / November 2010
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 722
Abstract: Year end tax planning is important every year, but it’s particularly significant this year. Why? Many of the lower tax rates and other breaks that went into effect during the past 10 years are scheduled to sunset, or expire, on Dec. 31, 2010, unless Congress takes action. This article looks at some of the specific rates and breaks involved, the various options Congress has considered for addressing them, and steps that taxpayers might take in anticipation of them.
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Practical Perspectives: Key financial issues for you and your family – Newlyweds with blended family look at estate planning
October / November 2010
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 510
Abstract: Harlan and Mary are newlyweds, but they aren’t your average 20-something bride and groom. Harlan, age 60, has 30-year-old twin sons, and Mary, age 35, has a 5-year-old. And the couple wants to expand their family by having a child together. This article shows the options they have in devising their estate plans so that beneficiaries are covered according to their wishes.
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Moneylines: News Briefs for Businesses
October / November 2010
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 328
Abstract: This issue’s “Moneylines” discusses a Supreme Court ruling that nullifies some Public Company Accounting Oversight Board provisions that affected the Sarbanes-Oxley Act; older workers’ greater likelihood of long-term unemployment after a job loss; and decreased consumer spending, which poses a challenge for businesses.
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Your money, your choice – 401(k) loans tempt many in tough times
October / November 2010
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 709
Abstract: The uncertain economy has left many people looking for money in new places — including taking out a loan from their 401(k). But there are serious tax-related issues to consider. This article takes a look at the basic rules of 401(k) withdrawals, the tax and other financial disadvantages of doing so, and instances in which one might qualify for a “hardship withdrawal” that doesn’t have to be paid back.
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Should you pop for an ESOP? – Rough economy has brought bright side to these arrangements
October / November 2010
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 1140
Abstract: The recent recession has caused many companies to have lower profits, which in turn means lower values on company shares. But this has made employee stock ownership plans (ESOPs) more affordable and more popular. This article takes a look at what’s entailed in these retirement plans: the difference between leveraged and unleveraged ESOPs, the different tax treatments for S and C corporations, and distribution rules. A sidebar discusses the importance of having an appraisal by a third-party valuator for ESOP purposes.
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COMPLIANCE ALERT – Upcoming compliance deadlines:
October / November 2010
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 52
Abstract: A brief list of key tax reporting deadlines for the final quarter of 2010.
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Are you ready for the final investment advice regulations?
October / November 2010
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 302
Abstract: Earlier this year, the Department of Labor (DOL) announced its revised proposed investment advice regulations on 401(k) plans and other retirement arrangements. This brief article recaps the 2009 final regulations and highlights the changes in the proposed regulations.
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Following a new trend – District court rules for plan administrator in excessive fee case
October / November 2010
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 593
Abstract: George v. Kraft Foods Global, Inc. involves a class action suit brought on behalf of participants of a 401(k) plan sponsored by Kraft Foods Global, Inc. The plaintiffs challenged plan fees charged for various administrative and investment services, as well as the structuring of company stock fund investment options as “unitized funds.” This article summarizes the U.S. District Court’s opinion dismissing the claims, following a recent trend favoring plan administrators in “excessive fee” suits.
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The alphabet soup of “A” players – Selecting and evaluating plan consultants
October / November 2010
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 729
Abstract: To maintain a successful retirement plan, a plan’s sponsor must blend appropriate investment choices with proficient compliance administration and timely, accurate recordkeeping. Outside experts — such as benefits advisors, third-party administrators (TPAs), actuaries, attorneys and accountants — can play a role in your plan’s compliance and administration. This article looks at these different consultants.
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Fiduciary 101 – Responsibilities of being a plan sponsor or administrator
October / November 2010
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 813
Abstract: Fiduciary responsibility. It’s a term used a lot, but what does it really mean? Many plan sponsors don’t fully understand the scope of their fiduciary responsibilities. Yet failing to comply with ERISA’s fiduciary requirements can affect the company that sponsors the plan — and even result in significant personal liability and penalties. This article reviews the basics of who is considered a fiduciary and what actions a fiduciary should and should not take.
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Market Niche Insider – Professional practice pointers
October / November 2010
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 420
Abstract: Lawyers, accountants and other professional services firms occasionally need financing to purchase equipment or fund seasonal shortfalls — just like any business. But they differ from retailers, contractors and manufacturers in noteworthy ways. This article shows why it’s important for lenders to examine a professional firm’s accounting method, succession plan and earnings trends.
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Cost segregation studies, your clients and you
October / November 2010
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 772
Abstract: Although a cost segregation study doesn’t increase the depreciable base of a building, it may highlight additional value that a lender might not have otherwise seen in an assessment of its customer’s assets. This article shows how a cost segregation study identifies building components that qualify for accelerated depreciation, and how the IRS and Tax courts examine several factors to determine if an item is properly classified.