MTC
Showing 145–160 of 262 results
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Kick your 2014 tax strategies into gear
Fall 2014
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 596
Abstract: It may be possible to save money on 2014 taxes by making a few well-timed moves by Dec. 31. This article examines five areas to explore with one’s tax advisor before the end of the calendar year: deductible expenses, timing of income, the alternative minimum tax, retirement plan contributions, and Affordable Care Act expenses.
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Restricted stock and RSUs – Choosing a compensation tool
Fall 2014
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 688
Abstract: Restricted stock and restricted stock units (RSUs) have gained popularity in recent years as a compensation tool. With restricted stock, the company awards executives nontransferable shares up front, and those shares are forfeitable until they have vested. The company typically bases vesting on continued employment, achievement of performance goals, or both. With RSUs, however, the company awards the stock, or sometimes its cash value, after the executive meets vesting conditions. Restricted stock and RSUs generally retain value despite market volatility and cause less ownership dilution. But this article explains why restricted stock can be risky for employees, while RSUs offer several benefits for the employer.
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How to use an HSA as a retirement savings tool
Fall 2014
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 484
Abstract: There is a wide range of plans to help save for retirement. But one type of plan is ideally suited to serve a dual purpose: a Health Savings Account (HSA), which is a tax-advantaged strategy for those covered by high-deductible health plans to save money for medical expenses. As this article discusses, the key aspect of HSAs that could allow saving for retirement is the fact that unused HSA funds roll over from one year to the next. This can result in a sizable balance that could help supplement other retirement savings accounts. But there are some potential tax consequences.
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Ready, set, sell your business – What will buyers look at when it’s time to sell?
Fall 2014
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 719
Abstract: After working for many years to grow a business, owners may reach a point where they’re thinking about selling. But it’s important to go into the sale process with eyes wide open. This process is complex, with many potential pitfalls for owners who’ve failed to do their homework. This article explains that specific goals for the sale of the business will hinge primarily on the reasons for selling, and it lists some of the attributes that will be important to buyers. A sidebar describes the four main types of business buyers.
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Structuring for success: Employee bonus plans
Summer 2014
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 587
Abstract: Many companies today are creating bonus and incentive compensation plans to reward hard-working employees for jobs well done. However, creating an employee bonus plan without carefully thinking through what it should accomplish can end up doing more harm than good. The result is wasted time, money and opportunity — on the part of the company and the employees. This article discusses how to set specific corporate goals to inspire employees and offers tips to keep in mind when structuring and implementing the plan.
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ACA’s NIIT and Medicare taxes pose planning challenges
Summer 2014
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 509
Abstract: Key provisions of the Affordable Care Act (ACA) have changed several times since late last year. But one important component of the law that hasn’t changed will affect many high-income earners. Two new taxes — the net investment income tax (NIIT) and the additional Medicare tax — apply to certain types of income for those whose income exceeds specified thresholds. This article describes the types of income subject to these taxes and the earnings thresholds that trigger them. It also lists several strategies that could help minimize the impact of these taxes.
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Gauge the tax impact of refinancing
Summer 2014
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 666
Abstract: This article offers some tips to help homeowners avoid having a tax bite cancel out the potential benefit of refinancing. It answers questions such as: When is interest deductible? Is it better to do a straight replacement loan or a cash-out refinancing? And what’s the tax treatment of unamortized points?
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Your company’s dashboard – Which KPIs should you be monitoring?
Summer 2014
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 773
Abstract: Like car owners, business owners should monitor gauges on their business dashboard that will give them a heads-up about financial problems lurking down the road. These financial gauges usually consist of measurements that reflect the company’s key success factors, or key performance indicators (KPIs). There are two broad categories of KPIs: financial and nonfinancial. This article explains what metrics they include and how to benchmark them. A sidebar notes that, in creating a dashboard, it’s important to concentrate on three important areas: growth, cash flow and inventory.
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Drafting a living will
Spring 2014
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 422
Abstract: A living will could provide peace of mind should the unthinkable occur. Yet many people neglect to draft this important document. This article discusses the difference between a last will and testament and a living will (or “health care directive”). It also describes other important documents, such as a durable power of attorney and a health care power of attorney.
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How to shrink taxes on your investments in 2014
Spring 2014
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 746
Abstract: Besides keeping an eye on how investments are performing, it’s also important to develop a strategy for minimizing taxes on those investments this year. This article takes a look at how it may be desirable to hold investments long term; reduce net capital gains to minimize liability for the net investment income tax; sell poor-performing investments at a loss; and deduct losses in a traditional IRA.
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3 ways to keep your cash flowing
Spring 2014
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 516
Abstract: Companies can often survive short-term periods of unprofitability, but a serious cash flow crunch may prove fatal. Ensuring that a business has adequate cash — or working capital — on hand to meet ongoing operating expenses requires a strategy designed to strengthen working capital management and boost cash flow. This article offers three ideas to consider: shortening the cash flow cycle, reducing operating expenses and overhead, and streamlining inventory management.
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Final tangible property regs – What can be expensed and what must be capitalized?
Spring 2014
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 831
Abstract: When it comes to many of the expenditures related to tangible property, whether a business can expense or must capitalize hinges on the difference between a “repair” and an “improvement.” New, final IRS regulations provide guidance to help businesses make this determination. This article discusses some of the details, while a sidebar notes the evolution of the regulations up to this point.
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Recent developments clarify tax treatment of same-sex marriages
Winter 2014
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 434
Abstract: The U.S. Supreme Court’s historic decision in United States v. Windsor coupled with the release of IRS Revenue Ruling 2013-17 has clarified the federal tax treatment of same-sex marriages. This article notes that same-sex married couples are now subject to the same federal tax rules, benefits and risks to which opposite-sex marriages have been subject for decades. It also explains the federal tax status of same-sex couples who are married in a state that recognizes such marriages and move to a state that doesn’t.
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Class is in session – What kids can learn from investing
Winter 2014
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 518
Abstract: Kids realize early in life that money has value and can get them things they want. But that doesn’t always mean a child will eventually understand the true value of money and how to grow their savings responsibly. Parents can help set their children on the right path toward financial security by teaching them about investing. This article explains how, depending on the age and sophistication of the child, a parent can teach simple saving or advance to topics related to investing, such as compound interest. But it also cautions to be aware of the tax impact if the child’s savings grow to certain levels.
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Succession planning: Key questions to ask
Winter 2014
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 670
Abstract: Every business owner needs to consider how he or she can gracefully, efficiently and amicably exit his or her company. This article offers some key questions an owner might ask before creating and implementing a succession plan. They involve setting a date, designating a successor, getting buy-in from managers, key employees and board members, and breaking the news in a way that’s designed to gain employee support.
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Much ado about nothing? New financial reporting framework draws mixed reaction
Winter 2014
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 850
Abstract: Last year, the American Institute of Certified Public Accountants (AICPA) released a new type of special purpose financial reporting framework: “Financial Reporting Framework for Small- and Medium-Sized Entities” (FRF for SMEs). The organization’s intent was to ease reporting for smaller, privately held, owner-managed companies that aren’t required to follow Generally Accepted Accounting Principles (GAAP). But some observers have expressed reservations. This article explains how the new framework operates and why it’s more suitable for some organizations than for others. A sidebar notes that the AICPA has provided a decision tool for those who are uncertain whether to adopt this new framework.