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Showing 9697–9712 of 10245 results
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Proposing certainty – Seven-business-day safe harbor for small plan Deposits
Year End 2008
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 987
Abstract: In 2008, the Employee Benefits Security Administration (EBSA) issued proposed rules that would provide employers with a seven-business-day safe harbor for deposits of participant contributions into small plans. This article reviews the current rule and introduces the changes in the proposed rule.
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Is your plan ready for rollovers?
Year End 2008
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 701
Abstract: Today’s employees are changing jobs more frequently than in the past, resulting in the accumulation of retirement assets in multiple plans. Because of this, plan sponsors — and participants — are more conscious of the portability of retirement funds. This article sets out the many variables of what types of plans can be rolled into different types of retirement plans and includes a chart for easy reference.
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Take advantage of automatic enrollment in safe harbor plans
Year End 2008
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 782
Abstract: The Pension Protection Act of 2006 (PPA) provided significant incentives and changes to the rules surrounding automatic enrollment plans. Why would you want this type of plan? This article looks at all the advantages of these plans.
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Market Niche Insider – The retail wrap-up
November / December 2008
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 444
Abstract: With a troubled economy that includes higher energy and food costs, consumers have less disposable income — so they’re more practical, selective and cost conscious. Among those retailers hardest hit to date have been auto dealers, furniture retailers and home improvement stores. This article looks at some of the hottest retail trends.
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Fight fraud like a pro
November / December 2008
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 531
Abstract: Statement on Auditing Standards No. 99, Consideration of Fraud in a Financial Statement Audit (SAS 99), requires auditors to brainstorm about potential fraud risks before and during the information-gathering process. Lenders may find it helpful — especially when evaluating borrowers with unaudited annual reports — to understand how auditors assess fraud risks.
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Unspent gift cards: Up for grabs
November / December 2008
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 453
Abstract: Roughly $97 billion was spent on gift cards last year. Retailers and their lenders need to understand the perhaps unexpected effects that gift cards have on a retailer’s financial statements. For starters, gift-card revenue doesn’t show up on the income statement until it’s been spent.
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Riding the waves of working capital
November / December 2008
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 713
Abstract: Lenders who diligently track working capital trends and understand the pros and cons of liquidity make more informed lending decisions. And if you understand how factors such as standing inventory affect working capital, you’ll be less likely to jump to a faulty conclusion about a borrower’s financial standing.
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Where did the CFO go? How companies can ensure a smooth transition
November / December 2008
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 1010
Abstract: When one of your borrowers loses its CFO, the right hand of most business owners and CEOs, both financial information flow and business operations often suffer. Losing a CFO equates with uncertainty. To avoid a knockout, the borrower needs a transition plan so it can quickly get back in the ring.
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Estate Planning Red Flag – Your estate plan doesn’t provide for sufficient liquidity
November / December 2008
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 298
Abstract: When planning an estate, providing liquidity to pay taxes and other expenses is every bit as important as developing strategies to minimize estate and gift taxes. There are countless horror stories about families who were forced to sell a family business or other precious assets to raise the necessary funds to pay estate and gift taxes. This short article explains how to build liquidity into an estate.
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What goes down must come up – Estate planning in a low interest rate environment
November / December 2008
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 1213
Abstract: The financial markets have always been cyclical. When interest rates are low, it’s a sure bet that they’ll rise again, given time. Key federal rates have dropped this year to their lowest level in several years. So now is a good time to consider wealth-transfer strategies that lock in these low rates, such as family loans, grantor retained annuity trusts, charitable lead annuity trusts and sales to grantor trusts. This article details these strategies.
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Changing state taxes can affect your estate plan
November / December 2008
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 814
Abstract: For years, state death taxes had little or no effect on estate planning. That’s because the state death tax credit allowed states to grab a piece of an estate’s federal tax pie with minimal administrative effort or expense. Now, however, the credit has been eliminated, prompting revenue-hungry states to rewrite their tax laws. This article explains how these new laws affect estate plans.
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Shelter your business assets – Preserve more wealth for your heirs with asset-protection strategies
November / December 2008
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 513
Abstract: Estate planning and asset protection go hand in hand. Most people concentrate their asset-protection efforts on insulating their personal wealth from frivolous lawsuits or other claims. But if a significant portion of a person’s wealth is invested in a business, it’s equally important to protect its assets from unreasonable or excessive creditor claims. This article explores asset-protection strategies. (Updated: 11/30/12)
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Unemployment compensation – Calculating damages for lost earnings
November / December 2008
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 858
Abstract: At first glance, calculating lost earnings damages may appear simple, but in many cases it’s deceptively complex. This article discusses how a valuation expert estimates these damages and notes the many factors he or she considers in establishing or opposing lost earnings damages. The article points out that experience and expertise are key to ensuring all the bases are covered.
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FLP and FLLC updates – Taxpayers enjoy some important victories
November / December 2008
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 882
Abstract: Family limited partnerships (FLPs) and family limited liability companies (FLLCs) have long been popular business and estate planning vehicles for transferring minority interests. The IRS has frequently challenged these vehicles. But two recent cases have shown that properly structured FLPs and FLLCs can withstand IRS scrutiny. This article summarizes these two cases, Estate of Mirowski and Astleford v. Commissioner, which provide valuable guidance on the type of facts that can support a taxpayer’s position.
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Valuing IP assets: A team approach
November / December 2008
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 373
Abstract: IP rights — especially patents and copyrights — encourage innovation and creative pursuits by giving owners exclusive rights to exploit the economic benefits of their work for a specific period of time. This brief article explains how valuators estimate an asset’s remaining useful life by studying the historical life cycles of comparable IP assets.
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It ain’t over ’til it’s over – Postclosing disputes in M&A transactions
November / December 2008
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 1200
Abstract: Mergers and acquisitions (M&As) are complicated transactions, and getting from letter of intent to closing takes time — sometimes several months or longer. During that time, things can — and usually do — change, leading to potential disputes concerning the purchase price or the target company’s financial position. This article explains the types of disputes that can arise and the covenants used to address potential conflicts. The article shows how bringing financial experts in early can help avert disputes or resolve matters to help the deal go through without a hitch. (Updated 8/29/12)