Summer
Showing 65–80 of 760 results
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Selling business property? Don’t overlook the purchase price allocation
Summer 2022
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 472
Abstract: The allocation of a property’s value between the building and the land can have significant tax implications for the property’s seller. This article explains that this is because gains on the sale of business property — to the extent of depreciation taken or allowed — is taxable at ordinary income tax rates up to 25%. The article notes that if the owner can demonstrate that most or all of the gain is attributable to increases in the value of the land, he or she may be able to reduce the tax burden significantly.
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An invaluable tool – Use a valuation to help your business stay competitive
Summer 2022
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 513
Abstract: In a complex and volatile economic climate such as this, it’s important for business owners to use all the tools at their disposal to ensure their businesses stay on top of their game — especially when seeking financing to support ongoing operations or future expansion. This article highlights the importance of obtaining a professional business valuation — both in obtaining funding and in helping owners analyze their businesses’ current challenges, opportunities and expected cash flow.
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How to guard against payment app fraud
Summer 2022
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 656
Abstract: Payment apps, also known as peer-to-peer payment services, allow users to make instant payments to individuals and businesses outside of the traditional banking system. Unfortunately, the growing use of payment apps also has led to higher incidences of fraud associated with them. Fraudsters are taking advantage of two of the biggest benefits of using the apps — speed and convenience — and are using them against consumers. This article offers some tips to help consumers avoid being scammed.
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Tax strategies for cryptocurrency investors
Summer 2022
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 886
Abstract: Cryptocurrency gains and losses exist only on paper until investors realize them by selling or exchanging their investments. This article explains that investors who expect to realize net capital gains this year may want to harvest losses to offset those gains by selling cryptocurrency or other investments that have declined in value. It also notes that a big advantage of selling cryptocurrency is that it isn’t currently subject to the prohibition on wash sales. A sidebar points out, however, that the Build Back Better Act, which at press time was stalled in the Senate, would extend the wash sale rule to cryptocurrency.
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News for Nonprofits – How federal legislation may affect DAF distribution timelines
Summer 2022
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 434
Abstract: The latest News for Nonprofits covers how federal legislation may affect donor-advised funds and why it’s important for fundraisers to demonstrate impact and cultivate empathic responses from donors. It also reviews a study showing how COVID-19 may have accomplished what years of calls for change couldn’t: convincing foundations they should adjust some of their long-standing practices.
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Have a little faith – IRS and fraud concerns for faith-based nonprofits
Summer 2022
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 709
Abstract: Religious congregations must comply with IRS rules and federal and state laws. But because they don’t have to file income tax returns, some fail to engage independent financial experts. Without that oversight, congregation leaders may not know all the requirements to which they’re subject and internal controls could be lacking. This article looks at some financial best practices for any church, synagogue, mosque or other religious congregation to help prevent financial and other critical mistakes.
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Giving circles surge in popularity – What it means for nonprofits
Summer 2022
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 601
Abstract: According to the Dorothy A. Johnson Center for Philanthropy, giving circles have tripled in number since 2007, to about 1,600 groups with more than 46,000 members in the United States. With almost $1.3 billion in grants already made by giving circles, nonprofits should ensure they’re on the circles’ radar. This article summarizes what giving circles are and their benefits, and introduces Charity Navigator’s Global Giving Circle Directory and the impact it seeks to have on the use of giving circles.
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Ready for the new gifts-in-kind reporting requirements?
Summer 2022
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 814
Abstract: The Financial Accounting Standards Board (FASB) has new rules for how nonprofits that follow Generally Accepted Accounting Principles must report and value “nonfinancial assistance” — commonly known as gifts in kind. The changes are effective for annual periods beginning after June 15, 2021, and interim periods within annual periods beginning after June 15, 2022. For nonprofits that didn’t adopt the standards early, this article covers what they need to know. A sidebar discusses the impetus for the new requirements according to the FASB.
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Clearing the higher bar for disruption damages
Summer 2021
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 437
Abstract: Sometimes an owner’s actions during a construction project may disrupt a contractor’s job progress. In some cases, the contractor may be able to recover damages for additional expenses incurred because of the disruption. However, as this article explains, proving the amount of such disruption damages isn’t easy.
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Do you have a false sense of cybersecurity?
Summer 2021
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 538
Abstract: Contractors shouldn’t assume that their risk of a cyberattack is low because they don’t sell products on the Internet or have a major social media presence. Construction businesses are attractive targets for cybercriminals. This article explains why and discusses how to mitigate risk through a cybersecurity assessment and appropriate strategies.
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Place a high value on a business valuation
Summer 2021
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 666
Abstract: For any construction business owner, an enduring question is: Just how valuable is my company? The answer is variable because the value of any business rises and falls depending on a number of factors. This article explains why valuations are important for contractors and explores three critical parts of the appraisal process.
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EIDLs offer access to working capital
Summer 2021
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 898
Abstract: Many construction businesses have struggled during the pandemic. One way to obtain some helpful working capital is a COVID-19 Economic Injury Disaster Loan offered by the Small Business Administration. This article discusses the details and requirements of these loans. A sidebar warns recipients of Paycheck Protection Program loans about misuse of funds.
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State of the midsize market: Resilience is key
Summer 2021
Newsletter: Law Firm Management
Price: $225.00, Subscriber Price: $157.50
Word count: 434
Abstract: Midsize law firms — from specialized boutiques to large regional firms and firms with multinational footprints — proved themselves “surprisingly resilient” during the COVID-19 pandemic. That’s the topline news from the “2021 Report on the State of the Midsize Legal Market” from the Thomson Reuters Institute (TRI). This article reviews the report, which includes some additional promising findings, as well as advice for the near future.
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Don’t go phish: How to reduce your risk of cyberattacks
Summer 2021
Newsletter: Law Firm Management
Price: $225.00, Subscriber Price: $157.50
Word count: 553
Abstract: Phishing schemes have been a threat for years. But the pandemic seems to have intensified the risk, with criminals putting new twists on their approaches. Among other developments, law firms increasingly are targeted, due to their wealth of confidential information and the high value firms place on their reputations. This article reviews phishing basics and the security measures firms can take to avoid being scammed.
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Is your firm ready for part-time partnerships?
Summer 2021
Newsletter: Law Firm Management
Price: $225.00, Subscriber Price: $157.50
Word count: 649
Abstract: With the upheaval over the past year and a half, many law firms have needed to be more flexible than ever before. Flexibility means options, and one option may be part-time partnerships. This article looks at how a part-time partnership option provides partners with the flexibility they need to stick with a firm, while achieving their desired work-life balance and producing their best client work.
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Signing up for law firm subscription plans – Why it may be time to reconsider your pricing model
Summer 2021
Newsletter: Law Firm Management
Price: $225.00, Subscriber Price: $157.50
Word count: 849
Abstract: Hourly billing has long been the industry standard for law firms of all sizes. The COVID-19 pandemic, however, has prompted many firms to innovate in ways they probably wouldn’t have otherwise. This article covers why some resourceful firms are adopting a pricing model that has proven popular in a range of industries — subscription services. It highlights the benefits and risks of the subscription billing model, as well as the next steps firms need to take to start using this billing model. A short sidebar emphasizes how the subscription model works well for niche legal practice markets.