All Articles
Showing 10129–10144 of 10245 results
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Get a handle on your supply chain with materials management software
March / April 2008
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 520
Abstract: Sad tales of lost or never-received supplies are heard all too often on construction sites everywhere. Fortunately, today’s materials management software can help contractors get a handle on their supply chains — and save money in the process. This article outlines the features of materials management software.
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Don’t count on profitability – Cash flow management often matters more
March / April 2008
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 1033
Abstract: Every business has its slow periods, but construction companies are particularly susceptible to ebbs and flows in income. For this reason, cash flow management often matters more to contractors than profitability. This article offers some savvy strategies for maintaining strong cash flow. (Updated 3/23/12)
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Tax Tips
March / April 2008
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 629
Abstract: News items briefly discussed are Health Savings Accounts, trading life insurance for cash, contractor vs. employee relationships, and the importance of an estate contingency plan.
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529 plans – A college savings strategy that makes the grade
March / April 2008
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 583
Abstract: As the cost of a college education continues to soar, it’s more important than ever to design an investment strategy that prepares your family for this major expense. The 529 plan has now emerged as perhaps the most powerful tool for financing higher education costs. This article focuses on the tax advantages of 529 plans.
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The ins and outs of inherited retirement plans
March / April 2008
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 813
Abstract: Retirement plan withdrawals are generally subject to income tax. So if your estate includes substantial sums in such plans, understanding the tax implications for your beneficiaries can help you plan accordingly. Planning is particularly important if you’ve designated someone other than your spouse as the beneficiary of your 401(k) or similar retirement plan (or you’re the nonspouse beneficiary). The tax code permits nonspouses to stretch plan distributions — and the resulting taxes — out over their own life expectancies through a “nonspousal rollover,” but not all plans offer this option. This article looks at the minimum distribution rules and post-death distributions associated with inheriting a loved one’s retirement plan.
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Don’t get tripped up by travel expense rules
March / April 2008
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 1250
Abstract: For many companies and their employees, business travel is a way of life. Although deducting travel expenses may seem like a routine business practice, the rules are complex — and a wrong turn can have significant tax consequences. Many companies reimburse workers or provide advances for their travel expenses. The IRS tends to scrutinize expense reimbursement plans, so it’s a good idea to periodically review an “accountable plan” to ensure it still qualifies as such. This article reviews which travel expenses are deductible and to what extent.
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The nuts and bolts of valuing manufacturers
March / April 2008
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 415
Abstract: A reliable manufacturing valuation hinges on an in-depth understanding of current industry trends and value drivers. This brief article describes the most useful approaches for estimating a manufacturing firm’s fair market value and notes some important trends and risks that affect domestic manufacturer value.
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Which income projections, when?
March / April 2008
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 676
Abstract: Future earnings often serve as the basis of value. But a company’s earnings capacity is in the eye of the beholder. This article explains that valuators can look at several factors when deciding the basis for estimating future earnings, including historic data, management projections and appraiser analyses. It discusses a recent divorce case, Aukeman v. Aukeman, to illustrate this process.
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Supreme Court decision could require fresh patent valuations
March / April 2008
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 687
Abstract: A U.S. Supreme Court ruling welcomed by many in the technology arena may have made it more difficult to obtain and retain patent protection. The decision in KSR International Co. v. Teleflex Inc (U.S. 2007) could diminish the value of some patents and their related revenues. Because it has implications for compliance with the Sarbanes-Oxley Act (SOX) and certain accounting standards, some companies may require new patent valuations.
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Valuing S corporations – Tax-affecting reels from another blow
March / April 2008
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 664
Abstract: In Bernier v. Bernier (Mass. 2007), the court considered whether tax-affecting — which reduces a business’s projected future income by deducting hypothetical corporate income taxes — was inappropriate in valuing an S corporation. This article explains how the Bernier court arrived at the decision that the value of closely held companies with flow-through tax benefits should not be reduced by a full tax-affecting.
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Court rules on discoverability of draft expert reports
March / April 2008
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 921
Abstract: When experts perform valuations for litigation purposes, issues can arise over the discoverability of their draft reports and their duty to preserve them as well as correspondence related to the drafts. A recent federal district court decision, University of Pittsburgh v. Townsend (E.D. Tenn. 2007), provides valuable guidance for attorneys and accounting experts by clarifying experts’ duties to preserve and disclose draft reports. This article discusses the case and the court’s findings.
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NEWS FOR NONPROFITS – EMPLOYEE GADGETS AS FRINGE BENEFITS
February / March 2008
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 576
Abstract: Four topics are briefly covered in this issue’s “News for Nonprofits”: how nonprofits can use employee gadgets — newer technologies like personal digital assistants (PDAs) and laptop computers — to provide employees tax-free benefits; the IRS distinction between employees and independent contractors; protecting your Web site domain name; and the new effective date of Financial Accounting Standards Board (FASB) Interpretation No. 48, Accounting for Uncertainty in Income Taxes (FIN 48).
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Small organizations – Implementing internal controls is as easy as 1, 2, 3
February / March 2008
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 319
Abstract: Does your organization have only a few employees? In such a small world, you may think it’s impossible to put an adequate system of checks and balances in place. But think again. While small nonprofits live in a world where everyone often does everything, your organization can set up some internal controls, quickly and easily.
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Is it sponsorship or advertising? Know the difference between tax-free and taxable income
February / March 2008
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 761
Abstract: As a nonprofit you’re generally not taxed on your income, unless that money comes from a trade or business unrelated to your exempt purpose. An important exception to the unrelated business income tax (UBIT) rule is sponsorship income. If income is derived from a qualified sponsorship, it’s tax-exempt. However, if the income comes from advertising, it’s taxable. Thus, knowing the difference between sponsorship and advertising is crucial.
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Your new financial audit – Hoist your sails and get ready to navigate unfamiliar waters
February / March 2008
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 1533
Abstract: A new wave of auditing standards from the American Institute of Certified Public Accountants (AICPA) is likely to affect your financial statement audit for fiscal year 2007 and beyond. To ensure smooth sailing through your next audit, this article will familiarize yourself with the changes you’ll encounter. It includes a sidebar on how to prepare for your first audit under the new rules.
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Ask the Advisor – Q: Can a shareholder agreement prevent conflict among business owners?
February / March 2008
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 506
Abstract: As this column explains, shareholder agreements enable owners to plan their company’s future — whatever unexpected events might befall it. These agreements assign ownership, set a value for company shares, dictate buyout terms and outline how the company is to be managed. This detailed plan helps to eliminate surprises and minimize disagreements down the line. (Updated 9/27/12)