All Articles
Showing 8577–8592 of 10245 results
-
Changing of the guard
August / September 2010
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 850
Abstract: When a borrower hands over the reins of a family business to another owner, it’s important to judge whether that change will be good or bad for loan repayment. Plus, lenders who stay atop ownership changes may be rewarded with new lending opportunities. This article discusses how to assess the company’s management strength, and the importance of looking at a sale’s structure and funding, including the possible use of ESOPs. A sidebar addresses formal contingency plans in the event of a sudden business disruption.
-
Site visits yield surprises
August / September 2010
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 666
Abstract: Site visits give lenders something financial statements don’t — a hands-on understanding of their borrowers’ operations and a way to foster long-term lending relationships. An inside view can be an eye-opener when it comes to prospective and existing customers alike. This article discusses what to look for in a site visit, and possible frauds that may be lurking.
-
Ask the Advisor – Will conserving water really help me save money?
July / August 2010
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 447
Abstract: Some green measures can not only help the environment, but can also help one’s bottom line by reducing utility bills. Water conservation is a good example. The Building Owners and Managers Association (BOMA) offers a number of simple and inexpensive steps that owners can take to achieve big savings on their water usage.
-
7 leasing strategies you need to know about
July / August 2010
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 605
Abstract: Commercial and residential property owners occasionally need to get back to the basics of leasing to ensure that new leases are airtight, as well as to determine whether leases that are already in place are still producing the maximum revenue allowed. This article provides seven strategies to help owners accomplish both.
-
Loan assumptions – Think of them as an alternative source of financing
July / August 2010
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 721
Abstract: Even as the economy shows signs of crawling back from the brink, the credit market for commercial real estate (CRE) has remained tight. Some buyers that wish to close CRE deals are taking a nontraditional approach to financing: They’re assuming the sellers’ loans. The loan assumption process is somewhat complicated, and there can be disadvantages, but it can provide an advantageous option in a formidable credit market.
-
A new safe harbor – IRS floats a solution for dealing with bankrupt QIs
July / August 2010
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 779
Abstract: Recently, the IRS released a revenue procedure that provides a “safe harbor” for certain taxpayers who initiated deferred like-kind exchanges under Internal Revenue Code Section 1031 but failed to complete the exchanges. Revenue Procedure 2010-14 applies when the qualified intermediaries (QIs) have filed for bankruptcy and defaulted on their obligations to acquire and transfer replacement property. Under the procedure, covered taxpayers aren’t required to recognize taxable gain on such exchanges until they receive payment attributable to the relinquished property. This article examines the details, while a sidebar looks at one case in which a taxpayer hoped to avoid Sec. 1031’s related-party rule by using a QI.
-
Claim a tax break without leaving the house – If you work from home, you may qualify for a home-office deduction
July / August 2010
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 322
Abstract: Many who are self-employed or work from home may save tax by qualifying for a home-office deduction. To determine whether a home office qualifies, there are four questions one should ask. Those who qualify can deduct direct expenses plus a portion of indirect expenses based on the portion of their home used for the office.
-
Do you need directors and officers insurance? To protect your assets, the answer may well be yes
July / August 2010
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 663
Abstract: In the current post-Sarbanes-Oxley business environment, investors expect greater transparency, and lawsuits are more common than ever. Not only can a company be held financially liable, but so can directors or officers. This is why a directors and officers (D&O) insurance policy is necessary to protect personal assets. But it’s important to determine exactly what a specific policy covers. A sidebar to this article explains why D&O insurance is important for nonprofit executives, as well.
-
A needle in a haystack – Among all of the choices, how do you find the right mutual funds?
July / August 2010
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 774
Abstract: With thousands of mutual funds to choose from, it might be difficult to find the right ones. But the odds can be improved by focusing on long-term performance, expense ratios, turnover rates, identifying the individuals that are in charge, and performance in bear vs. bull markets.
-
Regular income can pay dividends
July / August 2010
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 776
Abstract: While bonds are favored by many investors in need of income, dividend-paying stocks are often overlooked. Although the stock market as a whole frequently offers a relatively modest dividend yield, certain types of stock provide yields that are more competitive with those of bonds. Dividend-paying stocks offer the possibility of double-barreled benefits: 1) the dividends themselves can increase, and 2) the stock price might appreciate as well. A sidebar to this article looks at an example of 10-year dividend growth.
-
Newsbits – Small charities get health care insurance tax credit
Summer 2010
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 382
Abstract: This issue’s “Newsbits” discusses how small charities can get the new health insurance tax credit; audit committee trends; and increased scrutiny of employers who misclassify their workers as independent contractors when their job duties are actually those of an employee.
-
Codification — one year later
Summer 2010
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 238
Abstract: Nearly a year ago, the Financial Accounting Standards Board (FASB) launched its new system of organizing accounting standards. The change affects the way Generally Accepted Accounting Principles (GAAP) are organized, researched and referenced. This short article offers several points that nonprofits should remember about this codification as they prepare financial statements this year.
-
Ratio revelations – What expense data says about your spending habits
Summer 2010
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 1007
Abstract: When a nonprofit spends more of its funding on administering itself than on the programs it offers, it can find itself in trouble with funders, government agencies and watchdog groups. This article discusses where third parties get this information, and shows what nonprofits can do to present themselves accurately and in the best light. To account for expenses correctly, it’s essential to know how to categorize them: A sidebar distinguishes between management and fundraising expenses.
-
What will an auditor want to know? Meeting 403(b) plan audit requirements
Summer 2010
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 708
Abstract: IRS and Department of Labor (DOL) rules that kicked in at the start of 2009 require an annual audit of 403(b) retirement plans with 100 or more participants. This article presents questions that auditors are likely to ask in regard to any plan amendments or changes in the plan’s status; reporting and governance; oversight of service providers; and fraud risk factors. A sidebar gives Form 5500 filing deadlines.
-
Managing the risks of green building
Summer 2010
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 393
Abstract: What exactly are the risks of green building? There are uncertainties about costs; confusion when sustainable building elements are added to a project during construction; and the time and expense of obtaining Leadership in Energy and Environmental Design (LEED) certification and putting LEED principles into practice. But sustainable building is one approach to construction that’s probably not going away; and, as its popularity increases, the first cost of a sustainable building is often the same as or lower than that of a traditional structure.
-
4 steps to stopping and restarting a project effectively
Summer 2010
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 408
Abstract: In these uncertain economic times, many construction projects have been put on hold. For those who find themselves in such a predicament, there are four steps to stopping and restarting a project effectively. These involve demobilizing in an organized manner; physically securing the project; making sure that insurance is both in effect and effective; and reassessing safety and deadlines upon restart.