434
Showing 33–48 of 48 results
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Back to Basics – FAQs about the Red Flags Rule
April / May 2014
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 434
Abstract: Nine million Americans will have their identities stolen this year, according to the Federal Trade Commission (FTC). But the FTC’s Red Flags Rule aims to reduce the risk of identity theft. Some commercial lenders mistakenly presume the rule doesn’t apply unless they make personal loans. But it actually does apply to many small business lenders — and their business borrowers. This article answers a few FAQs about the rule, including who’s required to follow it and how to comply.
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Avoiding penalties on IRA withdrawals before age 59½
May 2014
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 434
Abstract: IRA owners can withdraw money from their account at any time and for any reason because the owner is in total control of this account. But most withdrawals from traditional IRAs will be at least partially taxable, and the taxable portion of a withdrawal made before age 59½ will be subject to a 10% penalty tax (or as high as 25% on early withdrawals from a SIMPLE IRA). There can even be a 10% penalty tax assessed on a nontaxable portion of some early withdrawals from Roth IRAs. However, this article notes that there are some ways to avoid the penalty tax.
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Tax Tips – Get on the fast track
March / April 2014
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 434
Abstract: This issue’s “Tax Tips” notes that the IRS has expanded its Fast Track Settlement (FTS) program to small businesses and self-employed individuals. Also, in a Revenue Ruling, the agency has applied the “rescission doctrine” in ruling that a seller need not recognize taxable gain if the transaction is rescinded during the same tax year as the original sale and the parties are returned to their original positions. Meanwhile, the Tax Court has addressed the issue of who claims the manufacturers’ deduction if a business contracts with third parties to perform qualified production activities.
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Recent developments clarify tax treatment of same-sex marriages
Winter 2014
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 434
Abstract: The U.S. Supreme Court’s historic decision in United States v. Windsor coupled with the release of IRS Revenue Ruling 2013-17 has clarified the federal tax treatment of same-sex marriages. This article notes that same-sex married couples are now subject to the same federal tax rules, benefits and risks to which opposite-sex marriages have been subject for decades. It also explains the federal tax status of same-sex couples who are married in a state that recognizes such marriages and move to a state that doesn’t.
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403(b) plans – IRS establishes preapproved plan program
October / November 2013
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 434
Abstract: A 403(b) plan is a retirement plan for employees of public schools and certain tax-exempt organizations. The IRS issued final 403(b) regulations in 2007, but until earlier this year it didn’t have a program for plan sponsors to obtain opinion and advisory letters determining whether a plan satisfies the regulations. This article summarizes IRS Revenue Procedure 2013-22, establishing a new program for preapproved 403(b) plans.
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Case dismissed: “ibooks” mark isn’t protected
October / November 2013
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 434
Abstract: After Apple announced it would be offering e-reader software called “iBooks,” a small publisher of an imprint labeled “ibooks” sued. But, as this article explains, the district court held that the plaintiff had failed to present sufficient evidence to show that its mark was entitled to trademark protection or was likely to suffer from reverse confusion with the “iBooks” mark.
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The 3 stages of homeownership (and their tax breaks)
Summer 2013
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 434
Abstract: A home is the single most valuable asset in many people’s possession. So it’s important to always remain aware of the tax impact of homeownership. The good news is that, at each of the three general stages of owning a home, an important tax break is available. This article describes mortgage interest deductions, energy-related incentives and the home sale exclusion.
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5 ideas for cutting overhead costs
Summer 2013
Newsletter: Law Firm Management
Price: $225.00, Subscriber Price: $157.50
Word count: 434
Abstract: This article offers five opportunities to cut overhead and improve profitability: renegotiating the office lease, outsourcing services, buying smarter, reviewing employee benefits and making the most of technology.
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Limited time only: The $5 million gift tax exemption
Summer 2011
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 434
Abstract: This article discusses the details of last year’s Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act, and the important developments it brings to estate planning. Specifically, it looks at the reduction in gift and estate tax rates and the increased lifetime gift tax exemption. But it also explores estate planning options in view of the uncertainty as to how long these rates will last.
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New tax law expands, extends multiple provisions
Winter 2011
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 434
Abstract: It was a long time coming but, on Dec. 17, the president signed into law the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010. This article looks at some of the highlights as they pertain to estate planning and to individuals and business owners.
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Construction Success Story – Contractor heeds warning signs of questionable owner
September / October 2010
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 434
Abstract: In this issue’s “Construction Success Story,” a general contractor was torn. He knew he could put together a stellar bid for a new condominium project, but the owner involved was highly dubious. This local property developer had been involved in some unflattering legal proceedings of late and its financial standing was uncertain to say the least. The contractor’s financial advisor, however, gave the contractor sound tips on how he could proceed while protecting his interests.
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4 ways to better manage materials expenses
Spring 2010
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 434
Abstract: Persistent overseas demand coupled with a rocky and slow-to-recover economy has turned many, if not most, materials purchases into key business decisions. But there are four ways to better manage materials expenses. Contractors should renegotiate with vendors; reuse and recycle; learn about and promote value engineering; and consider stockpiling materials.
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Intrafamily loans: Know what you’re getting into
Spring 2010
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 434
Abstract: When money is tight, and particularly when job losses affect an extended family, the prospect of an intrafamily loan often comes up. But, if not conducted carefully, these arrangements can lead to awkwardness, if not outright conflicts. There may also be tax implications. So, one needs to ask: Is this really a loan, or would it be better to regard it as a gift? And what indicators does the IRS use in determining whether it qualifies as a loan for tax purposes?
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Extended NOL carryback period offers contractors tax relief
March / April 2010
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 434
Abstract: This tax season, some construction companies may find welcome relief from an uncertain economy and challenging marketplace because of the recently extended net operating loss (NOL) carryback period. This provision is part of the Worker, Homeownership and Business Assistance Act of 2009, a bill passed last November that aims to create jobs and offer respite to struggling businesses and the unemployed. The newly renewed NOL rules allow most businesses to carry back their NOLs for up to five years, instead of the previously sanctioned two.
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5 prime suspects in an investigation of profit fade
Winter 2010
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 434
Abstract: Among the most common “crimes” of any construction project is profit fade — when the job’s margin dims from view as work progresses (or finishes). This short article discusses five possible causes of profit fade — and how a contractor can arrest each one.
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Ask the Advisor – Q. Should I sell my company in an auction?
October / November 2009
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 434
Abstract: To attract substantial buyer interest when putting a business up for sale, sellers might want to consider an auction. This competitive sale process is designed to get the best possible price and most attractive terms. Advantages include speed, higher prices, and the presence of backup bidders.