October / November
Showing 433–448 of 469 results
-
Now is the time – Take advantage of today’s low interest rates to transfer more wealth tax free
October / November 2009
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 741
Abstract: To help jumpstart a struggling economy, the federal government began lowering key interest rates last year, and they remain at their lowest level in several years. This is good news for those looking to transfer wealth out of their estate. Lifetime giving strategies are particularly effective when interest rates are low because the probability of outperforming the hurdle rate — and, therefore, transferring wealth tax free — is high. This article explains what hurdle rates are, and details such giving strategies as family loans, grantor retained annuity trusts (GRATs) and charitable lead annuity trusts (CLATs).
-
Preparing for any business scenario – A buy-sell agreement can steady a company through uncertain times
October / November 2009
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 867
Abstract: Smart business owners work to control the risks they can — such as if an owner leaves the company. To guard against the negative consequences that might arise from such a predicament, it’s important to be proactive and establish a buy-sell agreement. This article looks at some of the details of a buy-sell agreement, which is a contract among a business’s owners that sets guidelines for the transfer of their ownership interests. It discusses using life insurance to fund an agreement, while a sidebar explains the difference between fair market value and investment value when determining how to value a business.
-
Practical Perspectives: Key financial issues for you and your family – Restaurateurs learn basics of wealth management
October / November 2009
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 581
Abstract: This article looks at the case of Tim and Roberta, who run a popular restaurant/catering service in a well-to-do suburban area. Recently, the couple has started worrying about whether they’re doing enough to manage and protect the assets they’ve worked so hard to build up over the years. Their advisor lists four specific steps they should take in cooking up a sound, comprehensive wealth management plan.
-
Moneylines: News Briefs for Businesses
October / November 2009
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 445
Abstract: This issue’s “Moneylines” looks at tax breaks available only in 2009; how companies with defined-benefit plans are suspending 401(k) matches; the prevalence of intentional and unintentional software piracy within companies; and why it may be helpful to check with one’s banker about the coming year’s credit market and what one can do to maintain their own good standing.
-
Time to review your business structure options
October / November 2009
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 1057
Abstract: As business owners gather their tax-related information and documentation, one major issue they may want to review is whether their business structure still best suits their company’s needs and situation. Many smaller businesses start life as a sole proprietorship or partnership, so the prospect of a business structure change often occurs when a company’s ownership decides to incorporate. This could involve a switch to a C corporation or an S corporation — or, to strike a balance between partnership and incorporation, a limited liability company (LLC). This article looks at the tax and liability ramifications of these various options, while a sidebar lists the considerations involved in the choice between a C and an S corporation structure.
-
Be the early bird – Thinking about taxes now can pay off later
October / November 2009
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 733
Abstract: Many people don’t start thinking about taxes until well after the first of the year. But thinking about taxes now, before time pressure may result in poor decisions, can really pay off. By working with a tax advisor to project income, deductions and tax liabilities for 2009 and 2010 — and beyond, if possible — it may be possible to shift income and deductions between tax years to minimize one’s overall tax burden, or at least to defer taxes. But there are pros and cons with particular strategies.
-
Spouse vs. estate vs. retirement plan beneficiary forms
October / November 2009
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 290
Abstract: Just how important are those beneficiary forms that participants fill out when entering a retirement plan? Very! This article summarizes a U.S. Supreme Court ruling that a plan’s beneficiary form took precedence over a divorce decree.
-
Electronic filing tips for 2009 Form 5500
October / November 2009
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 604
Abstract: Beginning with the 2009 plan year, there will be some major changes in Form 5500 filings for retirement, welfare and 403(b) plans. EFAST2 — the Department of Labor’s (DOL’s) second generation ERISA Filing Acceptance System — is expected to be operational beginning Jan. 1, 2010. This article reviews the new program and its requirements.
-
Are you asking the right questions? Year end retirement plan considerations
October / November 2009
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 787
Abstract: With the calendar year end fast approaching, plan sponsors have a lot on their minds. Tax ramifications, ERISA compliance concerns and other important retirement plan matters all merge at this time of year. This article asks some questions that all employers should be considering.
-
Selecting the right specialists for your plan
October / November 2009
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 798
Abstract: Plan sponsors often select several specialists to handle various responsibilities related to their qualified retirement plans. A full understanding of these key players can help you decide if you’re paying the best price for services and protecting your plan’s investments. This article reviews the various specialists and their functions to help ensure employers make the most informed choices.
-
NEWS FOR NONPROFITS – IRS plans to “re-energize” use of commensurate test
October / November 2008
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 523
Abstract: Find out about how the IRS plans to “re-energize” the commensurate test, which tests a nonprofit’s tax-exempt status. Also learn about databases that offer information on potential donors, and what the IRS has done to clarify public disclosure rules.
-
Directors and officers: Put up your dukes
October / November 2008
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 364
Abstract: What would happen if a claim were filed against your organization? Would you have the proper insurance to handle it? Or would you be without a paddle up the proverbial creek? Should a lawsuit arise, directors and officers (D&O) liability insurance can help protect both the organization and its key individuals.
-
How to view operating reserves
October / November 2008
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 596
Abstract: Nonprofits often ask their advisors how to look at an operating reserve: Is it cash set aside for a rainy day? Is it the same as an organization’s net worth? How much is too little — or too much? This article discusses what an operating reserve is — and isn’t — and how to determine its size and make-up.
-
All that glimmers … – Alternative investments have down side
October / November 2008
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 632
Abstract: With traditional investments having lost a lot of their luster in today’s environment, many nonprofits are turning to alternative investments for a better return. But before you put part of your nest egg into investments such as venture capital funds, hedge accounts or private equity funds, be sure you fully understand the tax consequences. (Updated 3/30/12)
-
Gift acceptance policies – Knowing when to say “no”
October / November 2008
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 1149
Abstract: Would your organization ever turn down a charitable gift donation? If your answer is “no,” you should step back and reconsider. Lawsuits and bad press are among the consequences of not having thought through the acceptance of gifts. This article details factors to consider when forming an essential gift-acceptance policy. (Updated 2/20/12)
-
Ask the Advisor – Q: What do I need to consider when acquiring a business in a regulated industry?
October / November 2008
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 494
Abstract: When buying a business in a government-regulated industry, companies must think about any regulatory issues early in the transaction, and be prepared to discuss them when they draft their letter of intent. This column advises buyers to look into licensing requirements, consider the best deal structure given the industry’s regulations regarding asset deals, and include in the letter a right to terminate should regulators refuse consent. (Updated 5/7/12)