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Showing all 16 results
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Helping a disabled loved one with an ABLE account
January / February 2023
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 606
Abstract: Estate planning can be tricky for a family that includes a disabled loved one because the family doesn’t want to lose eligibility for means-tested government benefits, such as Medicaid or Supplemental Security Income (SSI). A Section 529A account — better known as an ABLE account — generally won’t affect the beneficiary’s eligibility for Medicaid and SSI, which limits a recipient’s “countable assets” to $2,000 with a few exceptions. This article details an ABLE account and explains how it’s funded.
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Selling your home? Be sure you understand the home sale exemption
November / December 2021
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 606
Abstract: Sky-high demand for homes, driven in large part by rock-bottom interest rates, has created a seller’s market. Those thinking about selling their homes will want to determine whether they qualify for the home sale exemption. This article details the exemption’s requirements.
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Choosing your retirement destination based on taxes
September / October 2021
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 606
Abstract: Retirees contemplating a move to another state need to consider several factors — climate, proximity to family and friends, housing costs and, of course, taxes. But as this article argues, assessing a state’s tax-friendliness isn’t always straightforward. You need to look beyond income tax and to think about financial goals, income sources and the possibility of multistate taxation.
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Reap the rewards of managed fund fees
June / July 2020
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 606
Abstract: Good news for retirement plan participants: The multi-year trend of regular asset management cost reductions is going strong. However, according to recent research on the topic by the Investment Company Institute (ICI), the trend is partly attributable to actions taken by participants, rather than voluntary fee reductions on the part of asset management companies. This article reviews ICI data that provides an important reference point when reviewing the asset management costs that plan participants are paying in a fund lineup.
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Is the Netflix model the next big thing in law firm billing?
Summer 2019
Newsletter: Law Firm Management
Price: $225.00, Subscriber Price: $157.50
Word count: 606
Abstract: More law firms are beginning to reconsider their billing practices, whether in response to client demands, stagnant revenues or other factors. Although alternative fee arrangements such as flat fees, contingent fees and blended rates have topped the list of options for some time, a new approach slowly is gaining ground — subscription-based legal services. This article examines the case for subscriptions and some steps firms can take to implement this kind of billing.
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New overtime rules could inflate payroll expenses
Summer 2019
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 606
Abstract: A proposed rule, recently issued by the U.S. Department of Labor, would update the overtime exemptions for so-called white-collar workers under the Fair Labor Standards Act. If finalized, the new rule could lead to higher compensation and payroll tax expenses for employers, including nonprofits. This article describes current regulations governing overtime and the proposed changes to them. It also spotlights some strategies that can be used to reduce overtime expenses.
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CECL’s impact on bank acquisitions
Summer 2018
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 606
Abstract: As the effective date of the new Current Expected Credit Loss (CECL) model approaches, most banks are focusing on adoption of the new standard and making the changes necessary for a smooth transition. But for banks that plan to grow via acquisition, it’s also important to consider how the standard will affect their accounting for loans and other financial instruments acquired in these transactions. This article discusses CECL’s impact on acquisition accounting and the additional due diligence required.
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Passport to M&A success – Selling to an international buyer
August / September 2017
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 606
Abstract: Selling a U.S.-based business to a foreign company is different from the typical domestic deal. This article highlights potential challenges, including cultural differences, varying standards of value and extra effort required during the due diligence process. It encourages sellers to work with experts who have international M&A and business valuation experience.
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Valuation vs. lost profits – Quantifying damages for breach of fiduciary duty
May / June 2016
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 606
Abstract: Business valuations can play a critical role in many types of litigation. But those valuations have certain limits. This article discusses how one trial court handled a valuation analysis.
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Checklist for protecting your child’s financial future
November / December 2015
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 606
Abstract: The birth or adoption of a child is cause for celebration, but it also carries heavy responsibilities. This article outlines steps to take to secure a child’s financial future, including making a will, buying life insurance and setting up an education savings account.
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Check your company’s financial pulse with a WIP report
Fall 2014
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 606
Abstract: After a project is completed, it’s useful to perform a “postmortem” to not only analyze what went right and what went wrong, but also apply the lessons to improving performance on future projects. But what about current jobs? Using work-in-process (WIP) reports, contractors can monitor vital signs while jobs are in progress and then, if needed, look for ways to breathe new life into them. This article explains how.
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Treat salespeople like the valuable assets they are
June / July 2014
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 606
Abstract: Knowledgeable, experienced salespeople with strong customer relationships are worth their weight in gold. So it’s important to avoid alienating this valuable group of employees during the integration stage of an acquisition. This article explains how to convince sales staff of the merger’s merits and involve them in the planning process.
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Price isn’t everything — Why sellers need to look at the bigger picture
August / September 2012
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 606
Abstract: It’s easy to understand why a selling owner would assume that the highest acquisition offer is the best one. But successfully selling a business isn’t that simple. Sellers must consider a range of factors, including financing risk, deal structure, regulatory concerns, organizational compatibility, and just plain gut feelings.
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What you should know about measuring fair value before your next audit
Year End 2009
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 606
Abstract: The Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) 820, Fair Value Measurements and Disclosures, defines fair value, establishes a framework for measuring fair value and outlines necessary financial disclosures about fair value measurements. Formerly referred to as FASB Statement of Financial Accounting Standards No. 157 (SFAS 157), ASC 820 significantly changes how companies disclose fair value in their financial statements and how they can fairly value certain assets or liabilities for which no market exists. This article takes a closer look at why plan sponsors should know about ASC 820.
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The right trust can help shield assets from creditors
August / September 2009
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 606
Abstract: More than ever, people are looking for ways to protect their assets — and with good reason. With the erratic stock market and weakened home values, threats such as a frivolous lawsuit or a forced bankruptcy filing could sink a business owner’s financial ship. Or, he or she may be more concerned about threats to assets being passed to children. All of these threats can be battled by placing assets in a trust — but not just any trust. Spendthrift trusts and offshore trusts may offer special protection — although there are some caveats.
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Spending limits – Initiatives zero in on endowment management
February / March 2009
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 606
Abstract: That mouthful of words — the Uniform Prudent Management of Institutional Funds Act (also known as UPMIFA) — is likely in your vocabulary by now. As of year end, one-half of U.S. states had enacted UPMIFA and the legislation had been introduced in several more states. UPMIFA updates and standardizes investment and expenditure policies for nonprofits. Learn, in a nutshell, how the law requires organizations to prudently manage investments and control expenditures.