All Articles
Showing 8641–8656 of 10245 results
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Planning necessary to bequeath a retirement plan
July / August 2010
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 860
Abstract: For those who have had the good fortune to leave their retirement funds untouched, there’s at least one upside to estate planning: the fact that they can share their considerable tax-deferred wealth with family members. But who should be the beneficiary? Before making a decision, it’s important to consider the income and estate tax implications of one’s choice.
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Get ready, get set, hire! – Jobs bill offers tax incentives for hiring (and keeping) the unemployed
July / August 2010
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 865
Abstract: The Hiring Incentives to Restore Employment (HIRE) Act offers payroll tax breaks for employers that hire unemployed workers, plus additional credits for qualified workers they retain for at least 52 consecutive weeks. It also extends the enhanced Section 179 expensing allowance and makes several other tax changes. This article looks at the details, while a sidebar examines whether it’s better to take this act’s payroll tax exemption or a Work Opportunity Tax Credit.
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Contractor’s Toolbox – Go paperless. Save money. Save time.
Summer 2010
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 431
Abstract: Paperless construction management offers a variety of significant benefits — and using less paper is just the beginning. Paperless systems can not only reduce costs and help save trees, but also help increase productivity, reduce errors, and improve cash flow and profitability. This article looks at some of the specific benefits.
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Think twice before walking away from stalled projects
Summer 2010
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 528
Abstract: Stalled and abandoned projects are an unfortunate reality in the construction business today. Financing may dry up, or owners faced with dwindling prospective tenants may conclude that they’re better off walking away. But that doesn’t mean contractors should do the same. Depending on their potential liability exposure, it may make sense for contractors to do some extra work to secure or stabilize the job site, or to protect their work against the elements — even if they won’t be compensated for it. This article describes the steps to take.
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How would you handle a crisis? – Don’t wait until one happens to find out
Summer 2010
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 651
Abstract: Catastrophic events can happen at any time — but their consequences can be reduced if a construction company has a formal disaster management plan already in place. It starts with identifying every crisis that could challenge the business and then creating a suitable response to each. This article shows how to assemble a crisis management team, and how to be ready to address the emotional needs of employees affected by the crisis.
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Health care reform – Understanding what it means for your construction company
Summer 2010
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 927
Abstract: With its complex provisions and multiple effective dates, the new Patient Protection and Affordable Care Act has created a lot of confusion among employers — including construction company owners. This article answers some common questions about the new law, such as whether health insurance must be provided to employees, how companies can determine the number of full-time-equivalent employees they have and how this affects their legal obligations, and action steps to take. A sidebar discusses a tax credit that’s available for small businesses.
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Take control of subsequent events
July / August 2010
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 390
Abstract: How do valuators handle an event that occurs after the valuation date, but before the report is published? Usually valuators consider only circumstances and events that exist or occur before and up to the valuation date. But subsequent events that were “known, knowable or foreseeable” on the valuation date are fair game. This brief article looks at Estate of Noble, a Tax Court case that draws an important distinction between subsequent events that affect value and those that provide evidence of value.
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Solving the puzzle — How to find the right-size discount or premium
July / August 2010
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 668
Abstract: Valuation discounts and premiums can be difficult pieces to fit into the valuation puzzle. They may be somewhat subjective, and valuators may use methods that preclude the need to subtract discounts — or add premiums. This article explains how discounts and premiums relate to marketability and investor control and how valuators typically go about finding and supporting them.
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Exit stage right — A good exit strategy is worth applauding
July / August 2010
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 731
Abstract: In these uncertain economic times, having a sound exit strategy — including a plan for passing on responsibility for running the company, transferring ownership and extracting money — can be a great help to those who take over the business. The optimal exit plan depends not only on the transfer scenario, but also on the owner’s personal needs and objectives. This article sets forth some common exit strategies and their pros and cons.
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No question: Onsite interviews provide value
July / August 2010
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 894
Abstract: While financial statements, tax returns and Web sites provide some insight into value, the valuator gets the most complete picture by also physically touring the business’s facilities and speaking with managers face-to-face. This article discusses the areas often covered in an interview, which may include corporate culture and strategy, marketing and sales, and internal controls and governance. The article cites several recent cases that illustrate the importance of onsite interviews in generating credible value conclusions that stand up in court.
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BANKWire – Bankers on overdraft fees
Summer 2010
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 404
Abstract: This new feature offers news briefs concerning matters that are important to community bankers. In this issue, we take a look at overdraft fees; an extension of the FDIC’s Transaction Account Guarantee program; new federal guidance regarding management of funding and liquidity risks; overtime pay for mortgage loan officers; and modernization of the Uniform Bank Performance Report.
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Going paperless? Take time to plan
Summer 2010
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 730
Abstract: The term “paperless” encompasses many different technologies, from remote deposit capture and online loan applications to back-office document management systems. More and more community banks are considering implementing the latter as imaging costs decrease. This article lists seven potential benefits of a document management system, and offers four tips for implementation. A sidebar discusses how to protect customer information if outsourcing this work.
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Telltale trouble – How to assess if a customer will fail
Summer 2010
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 708
Abstract: The economy is on the mend, but businesses of all kinds continue to shut their doors. To protect themselves, banks need to identify borrowers that can’t turn themselves around. Identifying strengths will help them predict which of their business-loan customers likely will emerge from the down economy in good shape. And spotting warning signs will help them make the correct lending decisions — even when it means pulling the plug. This article describes both the strengths and weaknesses to look for.
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Combating mortgage fraud
Summer 2010
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 653
Abstract: Mortgage fraud is among the fastest growing white-collar crimes in the United States. But while there’s no foolproof method for fending off fraudsters, it’s critical for all banks to have an antifraud program. A report by the Federal Financial Institutions Examination Council provides a comprehensive look at mortgage fraud and outlines best practices for preventing fraud and red flags for detecting it. The report details older fraud schemes as well as newer ones and describes the most common mechanisms used to perpetrate these schemes.
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Go green, create some green – 7 ways to help the environment and your bottom line
Summer 2010
Newsletter: Auto Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 379
Abstract: Adopting sustainable business practices isn’t only the right thing to do — it also makes financial sense. Dealers can reduce their operating costs with simple facility upgrades and everyday changes. This article offers seven ways to do just that, including putting blinds on westward-facing windows, getting an energy audit, and checking with the manufacturer for initiatives it may be offering.
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Leasing strikes back
Summer 2010
Newsletter: Auto Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 753
Abstract: According to many industry sources, leasing is making a slow comeback. To make sure such leases are profitable, it’s important to make sure that lease payments cover interest costs and the spread between the vehicle’s capitalized cost and its residual value. This article defines those terms, noting that higher actual residual values are making leases more affordable. It also discusses the importance of training staff to explain the pros and cons of leasing to customers.