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Showing 1–16 of 19 results
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Board designations – 3 questions to consider
Fall 2021
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 540
Abstract: The COVID-19 pandemic and ensuing economic crisis have provided harsh reminders of how precarious a nonprofit’s financial stability can be. Uncertainty about the future is prompting some organizations to consider the wisdom of making board designations of unrestricted assets. This article highlights a few questions organizations might want to consider including whether the assets are unrestricted, financial reporting implications and managing board-designated assets.
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Put the WOTC to work for you: Tax break extended through 2025
September / October 2021
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 540
Abstract: The Work Opportunity Tax Credit (WOTC) debuted in 1996 and offers significant tax breaks to businesses (including dealerships) that hire workers who may face barriers to employment. This article explains that while the WOTC was scheduled to expire at the end of 2020, the Consolidated Appropriations Act extended the tax credit through the end of 2025 — thus providing a higher degree of tax-planning certainty between now and then.
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FAQs about fairness opinions
September / October 2021
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 540
Abstract: Mergers and acquisitions activity surged in the United States in the first half of 2021. A fairness opinion can protect against costly litigation if a deal’s projected results unexpectedly fall short or insolvency becomes likely. This article answers potential questions clients may have about these expert opinions.
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FAQs about fairness opinions
September / October 2021
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 540
Abstract: Mergers and acquisitions activity surged in the United States in the first half of 2021. A fairness opinion can protect against costly litigation if a deal’s projected results unexpectedly fall short or insolvency becomes likely. This article answers potential questions clients may have about these expert opinions.
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The “Construction Manager as Constructor” delivery method
May / June 2021
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 540
Abstract: Design-bid-build and design-build are still the two most common project delivery methods in construction. Alternative models, however, are gaining in popularity. This article explores the Construction Manager as Constructor model, which engages the general contractor during the design phase but with some key differences from design-build.
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Guidance grants COVID-19 QOZ relief
November / December 2020
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 540
Abstract: The COVID-19 pandemic has led the IRS to loosen a range of tax laws and regulations, including many deadlines. In June, the IRS issued guidance that provides relief from some qualified opportunity zone (QOZ) requirements — good news for investors with capital gains. This article summarizes the guidance.
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Rolling over capital gains into a qualified opportunity fund
May 2020
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 540
Abstract: Anyone selling a business interest, real estate or other highly appreciated property could get hit with a substantial capital gains tax bill. One way to soften the blow — though it ties up the funds long term — is to “roll over” the gain into a qualified opportunity fund (QOF). This article explains how QOFs work and their potential benefits. A sidebar looks at recent IRS guidance on QOFs.
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4 reasons to review your business plan at year end
November / December 2019
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 540
Abstract: Nearly all construction companies began with a business plan. But, once a business is up and running, the document tends to get buried either in a file cabinet or on a hard drive. This article suggests contractors dig out their business plans and use them to assess their operations, as well as to plan for the coming year.
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Steel yourself against rising materials prices
Winter 2019
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 540
Abstract: Tariffs on steel and aluminum have recently contributed to an increase in materials costs. But there are many other factors that can cause prices to escalate. This article suggests some ways that contractors and subcontractors can manage the risk.
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Why it’s a good idea to review your business plan
Fall 2018
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 540
Abstract: Most construction companies start out with a business plan: a road map that outlines goals and details how to achieve them. But once the business is up and running, this document tends to get buried in a file cabinet or on a hard drive. This article explains why contractors should regularly dig out their business plans and review them thoroughly.
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Update on patent damages under the Panduit test
May / June 2018
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 540
Abstract: The Panduit factors for determining lost profits damages in patent infringement cases were established about 40 years ago. The factors have been challenged on various grounds over the years. This article explains the Panduit test and summarizes a recent high-profile patent infringement claim that could soon fall under U.S. Supreme Court scrutiny. Mentor Graphics Corp. v. EVE-USA, Inc. (Mentor I), No. 2015-1470, -1554, 01556 (Fed. Cir. March 16, 2017) Mentor Graphics Corp. v. EVE-USA, Inc. (Mentor II), No. 2015-1470, -1554, 01556 (Fed. Cir. Sept. 1, 2017)
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Are you monitoring your SEC filing status?
August / September 2017
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 540
Abstract: As public companies grow, they may move from one filing status or issuer category to another, which can trigger accelerated filing requirements, additional disclosures and an audit of internal controls over financial reporting. It’s critical, therefore, for companies to be prepared to meet these new obligations when they arise. This article discusses the four SEC filing categories and the ramifications of moving from one category to another.
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Shape up! Buyers need to prepare for the market, too
April / May 2015
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 540
Abstract: To help ensure they’ll qualify for financing and are prepared to integrate an acquisition, business buyers should be in as good a shape to buy as their seller is to sell. This article suggests that buyers assemble a team of executives and outside advisors to review financial records, paying particular attention to debt. It also suggests that buyers review such functions as HR and IT and anticipate people and product redundancies.
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Stop employee integration problems before they start
February / March 2013
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 540
Abstract: When companies merge, the race for cultural dominance can foster resentment and power struggles and lead to the departure of key employees during the delicate integration stage. This article talks about how companies can head off such problems by making an effort to welcome new personnel and clearly communicate their value in the merged organization.
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Foreclosure investing: It’s not for the fainthearted
July / August 2011
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 540
Abstract: Flipping foreclosures may seem like a tempting investment opportunity, but it isn’t for the fainthearted. It often requires a lot of work, research and money — it may take thousands of dollars to repair perhaps years of neglect and to make the property salable. And the property may come with hidden surprises, such as federal tax liens, partial interests, leased land, and other liabilities. This article describes some of the considerations involved and the options available, including bank-owned foreclosed properties and preforeclosures.
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Revenue gets the recognition it deserves
February / March 2010
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 540
Abstract: Recently, the Financial Accounting Standards Board (FASB) finalized two new revenue recognition rules that affect companies. The rules, covered in two Accounting Standards Updates, are part of a broader effort by FASB and the International Accounting Standards Board to clarify principles for recognizing revenue and develop a joint revenue recognition standard. For many companies, the proposed framework won’t require major changes to their accounting practices, but in some industries the impact may be significant.