All Articles
Showing 10161–10176 of 10245 results
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Looking for a successor? – For best results, keep an open mind
February / March 2008
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 740
Abstract: For many business owners, among the hardest aspects of retiring (or otherwise moving on) is choosing a successor. Many, if not most, have a few viable candidates to consider — often too few. This article recommends that, when looking for a successor, business owners keep an open mind and take a close look at all options, including family members, nonfamily employees and external candidates. (Updated: 3/20/12)
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The final word on Roth 401(k) plan distributions
February / March 2008
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 372
Abstract: Although Roth 401(k) deferrals were allowed as early as January 2006, questions on the taxation of distributions from these accounts weren’t answered until the IRS issued its final regulations. This short article looks at several highlights of the final regulations.
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What’s on the menu? Changes in Section 125 cafeteria plans
February / March 2008
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 568
Abstract: Section 125 plans, better known as cafeteria plans, offer employees an opportunity to participate in health insurance and other employer benefits on a pretax basis. Starting in January 2009, new regulations will apply to these types of plans. This article discusses the clarifications and changes to the law.
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2008 vs. 2007 retirement plan limits
February / March 2008
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 105
Abstract: This brief chart highlights relevant changes to plan limits for 2008.
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Don’t be late – The Voluntary Fiduciary Correction Program can help
February / March 2008
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 798
Abstract: One of the most common ERISA violations is an employer’s failure to timely remit participant salary deferrals or participant loan repayments to a qualified plan. Fortunately, the Voluntary Fiduciary Correction Program (VFCP) provides employers with an easy way to self-correct such ERISA violations such as this. This article examines VFCP updates that make the program simpler to use and expand the types of correctable transactions.
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Welcome back! Break-in-service rules and returning employees
February / March 2008
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 975
Abstract: If an employee leaves a company and then is rehired, this may affect the employee’s participation in a qualified retirement plan. It doesn’t matter what type of plan you sponsor because the break in-service rules apply to all qualified retirement plans. This article looks at the types of breaks in service that qualify and how to determine when an employee can re-enter or enter the plan.
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Stop the domino effect – The link between management ethics and corporate fraud
January / February 2008
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 502
Abstract: Unethical managers foster an unethical work environment — giving employees the opportunity, motivation and rationalization to commit fraud and other crimes against their employers. This article explains how lenders should assess qualitative factors to protect loan portfolios against fraud losses. These include management’s ethics and its establishment and maintenance of internal controls. (Updated 9/27/12)
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Auditing standards provide rules for the dating game
January / February 2008
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 333
Abstract: This short article discusses the requirements of the Auditing Standards Board’s Statement No. 103, Audit Documentation, which requires auditors to date financial statements when “sufficient appropriate audit evidence” has been obtained to support financial statement opinions.
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Why the warehousing sector has staying power
January / February 2008
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 829
Abstract: Contrary to analyst predictions, many warehouses and distribution centers are thriving, and can benefit loan portfolios. This article talks about what to look for in warehousing borrowers, including strict attention to safety, efficient receiving, logical inventory layouts and value-added service enhancements.
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Is your portfolio going the way of the subprime market?
January / February 2008
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 628
Abstract: As interest rates have risen, balloon payments have come due, the housing market has slumped and many subprime borrowers have defaulted. Commercial loan portfolios aren’t immune to the subprime market’s woes. As this article explains, homebuilders, retailers and small businesses generally are being affected by tighter credit standards.
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Another Inconvenient Truth – Going green could cause some borrowers to see red
January / February 2008
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 584
Abstract: Although most environmental legislation singles out utilities, oil companies and automakers, at some point legislators likely will ask every business to do its part to mitigate environmental damage. Businesses that conserve energy can enjoy lower costs, but for many, going green will be costly. Lenders should be ready to evaluate their borrowers for the financial consequences of current and future legislation.
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Keeping your charitable contributions in order
Winter 2008
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 289
Abstract: Charitable giving allows you to benefit both your favorite charities and yourself — in the form of tax deductions. But to enjoy these deductions, you must follow the substantiation rules. This brief article tells you what you need to know.
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Do your homework before purchasing long-term care insurance
Winter 2008
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 579
Abstract: As the baby boomers age, long-term care insurance has become quite the buzzword. And with good reason: 60% of people over age 65 will need some form of long-term care at some point, according to the Centers for Medicare and Medicaid Services. But long-term care is expensive, and it’s not covered by Medicare or private health insurance. This article goes beyond the hype to help you determine whether long-term care insurance is the right choice for you.
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Maximize profits: Fire some customers
Winter 2008
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 746
Abstract: It may seem counterintuitive for a business to not try to keep every single customer possible. But every customer isn’t worth keeping. This article explains how to determine individual customer profitability so a company can “fire” those that are dragging down operations and the bottom line. (Updated 6/10/12)
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Location, location, location – How a new one might save your company taxes
Winter 2008
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 746
Abstract: When purchasing real estate, where you locate can save you a bundle in taxes — if you know what to look for. This article looks into not only federal tax incentives available through locating in an empowerment zone or renewal community, but also economic incentives at the local level. Plus, it explains how a Section 179 expensing election can help you save big tax dollars when you purchase personal property for use in an empowerment zone. A sidebar discusses other tax breaks available through the Tax Relief and Health Care Act of 2006.
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Looking for well-qualified employees? Don’t overlook your competitors
Winter 2008
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 534
Abstract: Finding employees who understand a company’s product, industry and customer base can be difficult. But there are several good sources business owners can tap into: their suppliers, customers and, yes, even their competitors. This article takes a close look at the pros and cons of luring employees away from rivals. One example of a “pro” is that hiring experienced employees from competitors can cut the cost and time a company invests in their training. On the other hand, because they have such knowledge and experience, these hires may not be open to new direction and supervision. (Updated 5/30/12)