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Showing 17–27 of 27 results
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Estate planning for the young and affluent – How to hedge your bets
July / August 2014
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 660
Abstract: How can young, affluent people plan their estates when the tax landscape may look dramatically different 20, 30 or 40 years from now? Today, the current gift and estate tax exemption is high and the estate tax rate slightly higher than the income tax rate — but that could change in the future, requiring a shift in strategy. The answer for young people is to take a flexible approach that allows them to hedge their bets. This article explains how a carefully designed trust can achieve this purpose.
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Common-control leasing arrangements – FASB offers a simpler reporting option
Summer 2014
Newsletter: Auto Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 660
Abstract: Under Generally Accepted Accounting Principles, dealerships that lease real estate or equipment from one or more owners may be subject to the consolidation requirements of variable interest entities (VIEs). But the consolidation of leasing entities can now be a thing of the past for qualifying privately held dealerships that elect an alternative reporting method. As this article explains, the Financial Accounting Standards Board has granted private companies the option to elect not to consolidate financial reporting from VIEs that lease property to them. There are certain conditions that must be met, but, in light of this simplified reporting option, some dealers might want to reconsider the benefits of common-control leasing arrangements.
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Scouts get burned by knotted training program
September / October 2013
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 660
Abstract: The danger of treating employees inconsistently is a recurring theme throughout employment law. This article discusses one case in which a Muslim executive in a local council of the Boy Scouts of America was recommended to participate in a professional development training program. But he wasn’t sent, while a Christian with similar qualifications was. In the lawsuit that followed, the appeals court found the council’s arguments unpersuasive. Aly v. Mohegan Council, Boy Scouts of America, No. 12-1292, March 22, 2013 (1st Cir.)
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When valuing a manufacturing business, work with a pro
July / August 2013
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 660
Abstract: Appraising manufacturing businesses isn’t an easy task. Multiple aspects of these companies have intangible assets that may provide value in addition to the value of a company’s hard assets. But this article describes how qualified appraisers can ascertain the value of companies by applying various valuation methods, such as the income, market and cost (or asset-based) approaches. By considering these methods and choosing the most appropriate, valuators can come up with reliable value estimates.
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Make your mark by benchmarking
Summer 2012
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 660
Abstract: The word “benchmark” may strike some as organizational lingo, but the practice of benchmarking often proves valuable for nonprofits. Nonprofits that incorporate financial benchmarks into their operations are better at anticipating negative financial trends and may even see revenues climb, expenses drop and efficiencies improve. This article explains the specific benefits of benchmarking and discusses metrics that many nonprofits can use in the process.
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Search engine optimization — Boost your firm’s online profile
Spring 2012
Newsletter: Law Firm Management
Price: $225.00, Subscriber Price: $157.50
Word count: 660
Abstract: If a law firm’s website can’t be found through major search engines, it might as well not exist. Search engine optimization (SEO) isn’t necessarily difficult and it doesn’t have to cost a lot of money. But frequently updated content, carefully cultivated links and some knowledge about how search engines find and rank sites are important if a firm is to receive optimal online exposure. This article offers tips for keeping a website current and prominent.
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More profit, less loss – Point associates to the bottom line
Summer 2011
Newsletter: Law Firm Management
Price: $225.00, Subscriber Price: $157.50
Word count: 660
Abstract: Although associates’ first priority is legal work, they also need to be aware of their firm’s investment in them. Perhaps the best way to make associates fiscally aware is to have them create individual profit and loss (P&L) statements. This article talks about how P&L statements can determine billable hours and overhead expenses for associates and provides an example of one.
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CPA services – Think outside of the accounting/tax box
November / December 2009
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 660
Abstract: To get the most from outside financial experts, lenders should think beyond the stereotypical duties of audits and tax return preparation. Examples show how a CPA can help with turnaround efforts, conduct on-site inspections of borrowers’ facilities, investigate fraud, value inventory, and perform cost segregation studies.
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How to operate in a down market
April / May 2009
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 660
Abstract: When the economy falters, many nonprofits experience both reduced cash inflows and rising demand for services. Even if you’ve built up reserves for such situations, you can’t depend on them to last a long recession. What then can your organization do to avoid getting caught in the crunch?
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Rebalance regularly to reduce portfolio imbalances
January / February 2009
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 660
Abstract: Market fluctuations cause investments to continually gain and lose value. Over time, financial market movements can cause significant imbalances in even the most carefully constructed asset allocation — potentially exposing an investor to excessive risk. An investor should regularly rebalance his or her portfolio to bring it into line with his or her target weightings. This article explains how to rebalance a portfolio.
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Is it time for HSAs? Recent changes offer additional enticements
January / February 2008
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 660
Abstract: If you don’t yet offer Health Savings Accounts (HSAs) to your dealership’s employees, now may be the time to start. Learn about some key changes in the world of HSAs that make them more enticing than ever, and how to give your employees a valuable new benefit at minimum cost.