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Showing 8289–8304 of 10245 results
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Lobbying by the book
Winter 2011
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 354
Abstract: Straying from IRS requirements for lobbying could jeopardize a nonprofit’s tax-exempt status. This article explains the difference between lobbying and advocacy, and the circumstances under which nonprofits are allowed to lobby.
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8 tips for running a valid accountable plan
Winter 2011
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 761
Abstract: Many nonprofits have an accountable plan for employee business expense reimbursements. Those that don’t are at risk for having to add reimbursements to their employee’s wages for income tax and Social Security tax purposes. To comply with IRS requirements, it’s necessary to have the right policies and procedures in place. This article offers eight tips for making sure that a plan is beyond reproach.
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Managing volunteers – A formal policy and set procedures pay off
Winter 2011
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 754
Abstract: Volunteers can be a lifeline for a nonprofit, especially in a down economy. But finding reliable volunteers, evaluating their work and retaining the best and the brightest is an ongoing management challenge. This article shows how a nonprofit can reach those goals by having a well-formed policy and procedures in place for its volunteer program. A sidebar emphasizes the importance of having a paid staff volunteer coordinator.
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The role of forensic skepticism in lost profits calculations
January / February 2011
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 352
Abstract: When financial experts analyze claims for lost profits or other business damages, it’s important that they look behind the numbers for signs that they might have been manipulated or falsified. This article uses a fictitious example to show how this “forensic skepticism” is part of what makes forensic accounting and damages analysis an art as well as a science.
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Buy-sell agreements – 4 valuation-related pitfalls to avoid
January / February 2011
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 622
Abstract: Businesses with multiple owners need to draft buy-sell agreements to protect the owners’ interests in case of a partner/shareholder’s death or retirement. But, all too often, owners make critical valuation-related mistakes when setting up such agreements. This article lists four valuation-related pitfalls to be aware of.
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Tax Court: Subsequent sale was best evidence of fair market value
January / February 2011
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 1091
Abstract: This article discusses a case in which the U.S. Tax Court discussed the impact of post–valuation-date sales on fair market value as well as the importance of choosing an experienced, qualified valuation expert. The court found that the sale of a partnership interest, which was agreed to six months after the valuation date and completed nearly four months later, was “probative” of value, but not “conclusive.” The case illustrates the significance of considering subsequent sales in valuing a business interest. Citations: Ringgold Telephone Company v. Commissioner (T.C. Memo 2010-103)
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What is the “value” of litigation?
January / February 2011
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 760
Abstract: Placing a value on litigation — that is, determining the probable outcome and its potential financial impact on a party — can not only assist in weighing the relative costs and benefits of various litigation strategies, but it’s also relevant for business valuation and financial reporting purposes. And it’s particularly significant in light of the Financial Accounting Standards Board’s proposed changes in the way loss contingencies are accounted for and disclosed in a company’s financial statements. This article discusses these changes and how they raise significant concerns for parties and their counsel.
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Practice Notes – E-mail: Getting doctors and patients together
Winter 2011
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 460
Abstract: A 2008 study showed that only 6.7% of office-based physicians were routinely communicating with patients via e-mail. The HITECH Act aims to close this gap by making secure patient-physician e-mail messaging one of the Stage 2 meaningful use objectives beginning in 2013. This article shows the benefits of such communications and addresses privacy concerns.
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Malpractice lawsuits are a reality – What are you doing to protect your assets?
Winter 2011
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 664
Abstract: Some physicians may think that they’re well covered because they have malpractice insurance. But in some cases such insurance won’t completely protect them. Although giving away assets is one tool to shield them from creditors, this article shows that there are ways to protect assets instead. Such tools include family limited partnerships, homestead exemptions, and trusts such as personal residence trusts or offshore or domestic trusts.
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The future of medicine – Nonphysician providers fill the gap
Winter 2011
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 826
Abstract: As all physician groups become more integrated, accountable and patient-centered, every clinician must practice “at the top of his or her license.” That’s why employing nonphysician providers (NPPs) is essential to improving productivity in a physician practice. This article looks at the role that NPPs might play in a practice, how they would work, and how to find them. A sidebar lists several reasons why physician practices — particularly those in primary care — are hiring NPPs.
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Brace yourself for the next wave of practice consolidation
Winter 2011
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 892
Abstract: The new health care reform law, downward pressure on physician reimbursements and the need for capital are all driving an anticipated next wave of physician practice consolidation. Although some doctors have avoided these problems by accepting employment with a hospital, many others are exploring the option of merging with or acquiring other physician practices. This article takes a closer look at the potential advantages and roadblocks of these arrangements.
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Estate Planning Red Flag – You don’t know whether to file a gift tax return
January / February 2011
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 320
Abstract: The rules surrounding gift tax returns can be confusing. This article lists the circumstances under which a federal gift tax return (Form 709) is required, and when it is not. It also mentions when it may be advisable to file Form 709 to report nongifts.
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For unmarried couples, estate planning is indispensable
January / February 2011
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 674
Abstract: When married couples neglect to prepare an estate plan, state intestacy law provides one for them. Unmarried couples, however, have no backup plan. Unless they carefully spell out how they wish to distribute their wealth, a surviving life partner may end up with nothing. This article describes the estate planning advantages that married couples enjoy, and how unmarried couples can reduce their risks. It also describes one strategy in which unmarried couples have an edge: a grantor retained income trust (GRIT).
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Happy heirs – An inheritor’s trust allows loved ones to both enjoy your assets and protect them
January / February 2011
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 649
Abstract: When creating an estate plan, it’s important to consider how estate taxes will affect heirs who ultimately will receive the assets. Why? Because, when they take possession of the assets, the property becomes part of their own taxable estates. To avoid this outcome, they can have the assets pass into an inheritor’s trust. This article shows how the trust can protect assets from creditor claims and realize wealth building opportunities. It also explains what’s involved in setting up and maintaining the trust.
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2010 Tax Relief act and your estate plan – Short-term answers, long-term questions
January / February 2011
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 867
Abstract: The Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010 was signed into law on Dec. 17. The act provides lower estate tax rates, higher exemptions and more flexibility — through 2012. This article takes a look at tax law in the years leading up to this Tax Relief act, and how it affects estate, gift and generation-skipping transfer tax rates, along with tax exemptions and stepped-up basis rules. A sidebar discusses the portability of the estate tax exemption for 2011 and 2012, and how this can simplify estate planning.
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When company policies go wrong – Nursing home’s practice leads to Title VII case
January / February 2011
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 928
Abstract: If some nursing home residents don’t want to be served by employees of different races, can the home accommodate those requests? One employee who worked in such a home, and suffered racially tinged comments and epithets from co-workers, filed a complaint alleging the existence of a racially motivated hostile work environment. The court agreed, explaining that a company’s desire to cater to the perceived racial preferences of its customers wasn’t a defense under Title VII. A sidebar to this article looks at a gender-focused case that had a different result. Chaney v. Plainfield Healthcare Center, No. 09-3661, July 20, 2010 (7th Cir.) Veleanu v. Beth Isr. Med. Ctr., LEXIS 13948, 2000 (U.S. Dist. S.D.N.Y.)