General & Family Business
Showing 769–784 of 1042 results
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The when and what of charitable donations
Year End 2011
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 708
Abstract: With one year ending and another beginning, many are considering donating to qualified charities. But there are tax ramifications involved. This article examines the “when” and “what” of charitable giving. It discusses the timing of gifts and the use of charitable remainder trusts, along with the kinds of gifts that might be the most tax advantageous.
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M&A today – It could happen to you
Year End 2011
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 1207
Abstract: Whether their company is struggling or leading, it behooves every savvy business owner to stay up on the fundamentals of mergers and acquisitions. This article discusses some of the questions that a prospective buyer or seller should ask before deciding to proceed. It looks at the timing of a transaction, along with strategic considerations, due diligence, taxes and sale structure. A sidebar stresses the importance of having an integration plan already in place when the sale occurs.
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Stay on the lookout – 3 major types of employee fraud threaten most companies
Fall 2011
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 439
Abstract: More employees may be using the difficult economy to rationalize committing fraud against their employers. This article looks at three categories of crime that employers should watch out for: asset misappropriation, corruption, and fraudulent financial statements.
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Keeping up with your life insurance needs
Fall 2011
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 429
Abstract: The appropriate life insurance coverage tends to change throughout one’s lifetime. What’s suitable for a young adult will likely not provide adequate protection later on. So it’s important to keep up on the amount and type of coverage that’s necessary. This article examines the kinds of coverage that are appropriate in different situations, and explains the difference between term and permanent life insurance.
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Not fade away: Rolling over a 401(k) plan
Fall 2011
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 661
Abstract: Rolling over a previously established 401(k) can simplify and consolidate the management of retirement accounts, and a number of different paths are available. It may be advantageous to roll the funds into a new 401(k) or an IRA, either directly or indirectly. Or, if one is facing a medical or financial emergency, it’s possible to cash out a 401(k) instead of rolling it over — but doing so is risky. This article explains the pros and cons of the various options.
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Year end tax planning – Depreciation-related tax breaks still beckon businesses
Fall 2011
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 905
Abstract: The tax code has long offered businesses the opportunity to lower their tax bills by claiming depreciation-related breaks, and accelerating asset purchases into the current tax year can accelerate the tax savings. But time is running out on a couple of these breaks in their current form (though Congress might extend them). This article discusses current rules regarding the Section 179 expense deduction, along with this year’s accelerated depreciation and 100% bonus depreciation. A sidebar examines whether vehicle purchases are eligible for these breaks.
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Is your key person insured?
October / November 2011
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 241
Abstract: The death of a key person can affect a business’s credit standing and ability to secure financing, result in a loss of supplier and customer confidence and, as a worst-case scenario, force the sale of the company. This article explains how a key person life insurance policy can protect a business against these potential outcomes.
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Future-proof your estate plan with qualified disclaimers
October / November 2011
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 542
Abstract: While it’s nearly impossible to prepare for every contingency, one can build flexibility into an estate plan by taking into account the potential for heirs to take advantage of qualified disclaimers. This article offers a hypothetical example that shows how a qualified disclaimer can help a disclaimant avoid double taxation on his or her estate. But it also warns of negative gift or estate tax consequences if the disclaimer isn’t “qualified.”
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A retirement benefit for you (and only you) – A solo 401(k) lets business owners save more
October / November 2011
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 1002
Abstract: Those who are in business for themselves need to invest in their retirement just as they invest in their business. A solo or individual 401(k) plan, sometimes known as the uni-k or one-participant k, allows them to sock away more than some other retirement plans do. This article describes the rules and regulations involved in establishing a solo 401(k) plan and offers some contribution calculations. A sidebar looks at the solo 401(k) plan’s cousin, the solo Roth 401(k) plan.
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Personal year end tax planning – Income and expenses and AMT — oh my!
October / November 2011
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 750
Abstract: As Dec. 31 approaches, it’s time to think about year end tax planning. Many choose to defer income and accelerate expenses, so as to defer taxes to the next year. But deferral isn’t always advantageous, and further complicating matters is the alternative minimum tax (AMT). This article explains the impact of the AMT and considers strategies that may be appropriate according to whether one might be subject to it.
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Practical Perspectives: Key financial issues for you and your family – Tax-conscious investor looks into QSB stock
October / November 2011
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 507
Abstract: In this issue, “Practical Perspectives” discusses the case of Emily, who paid a visit to her financial advisor to talk about the latest capital gains rules. He explained that, if she were to buy qualified small business (QSB) stock by Dec. 31, 2011, and hold it for more than five years (and meet other requirements), she would garner a full 100% gain exclusion when she sold the stock.
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Moneylines: News briefs for businesses
October / November 2011
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 317
Abstract: This issue’s “Moneylines” takes a look at the latest IRS mileage rates; why the indirect costs of a fraud can be higher than the theft cost; and the top four concerns of retailers, according to a recent survey.
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Manage your wealth with gift tax planning
October / November 2011
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 742
Abstract: Anyone interested in smartly managing his or her wealth needs a gifting strategy — both for estate planning purposes and for minimizing the taxes they and their loved ones could face in the here and now. This article shows the benefits of creating a family limited partnership (FLP) or a family limited liability company (FLLC) to transfer interests in a family business, and the tax advantages of establishing certain trusts — such as grantor retained annuity trusts and charitable lead annuity trusts.
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The state of your business structure – Different entity types have varying tax impact
October / November 2011
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 1147
Abstract: Although the variances among most of the major business entity types aren’t drastic, they can be notable enough to make it worthwhile to review the state of one’s business structure. This article takes a look at the fundamental tax impact of each of the major entity types in use today: S and C corporations, general and limited partnerships, and limited liability companies. A sidebar explains that businesses of any entity type can benefit from two depreciation tax breaks this year.
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Financing college tuition with a 529 plan
August / September 2011
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 312
Abstract: An attractive college-savings option that has weathered the recession relatively well is the 529 plan. As this article explains, there are two kinds of 529 plans to choose from. A prepaid tuition plan allows one to prepay all or part of children’s tuition costs at today’s rates. And a college savings plan can provide for more than tuition.
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Under new management (style) – Transform a micromanager into a productive manager
August / September 2011
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 666
Abstract: Taking on extra tasks, being involved in all aspects of the department’s work and providing detailed instructions are qualities of a good manager — but also of a micromanager who can slow productivity and lower employee morale. So how does one distinguish between these two vastly different types of staff members? This article examines that question and shows how to reverse negative behavior.