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Showing all 12 results
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COVID-19 changes the landscape for single-audit compliance
February / March 2021
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 797
Abstract: COVID-19 and its economic impact have left the nonprofit niche financially vulnerable, with corporate and individual donations dropping precipitously for many organizations. Relief funding under the CARES Act has helped some nonprofits remain reasonably stable. But funding also will likely impose new single-audit requirements on recipients already struggling to keep their heads above water. This article explains what nonprofits need to know about the requirements.
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Lawyers and cryptocurrency payments – Should you “byte” the bullet?
Spring 2019
Newsletter: Law Firm Management
Price: $225.00, Subscriber Price: $157.50
Word count: 797
Abstract: Bitcoin and other cryptocurrencies aren’t going to replace traditional forms of payment, but a growing number of law firms have begun to accept them from clients. Before making such a decision, though, firms need to understand the basics of how these currencies work and some of the issues they raise. This article discusses what cryptocurrencies are, how law firms can benefit from accepting them, and some of the risks involved. A short sidebar covers why blockchain is poised to shift transactional practices.
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What does the new tax law mean for dealerships? Breaks, credits and a lower rate are among the pluses
Winter 2018
Newsletter: Auto Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 797
Abstract: The legislation commonly known as the Tax Cuts and Jobs Act of 2017 (TCJA) creates a new playing field on which dealerships can execute future tax strategies. This article discusses benefits of the new legislation for pass-through dealerships, hefty changes for bonus depreciation and the permanent enhancement of the Sec. 179 deduction. A sidebar highlights other significant changes affecting businesses.
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Going once, going twice – If you’re holding an auction, learn the rules of tax compliance
June / July 2017
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 797
Abstract: Charitable auctions have long been lucrative fundraising and stakeholder engagement events. And the option of cost-effectively conducting online auctions has only made these activities more popular. But auctions also come with some tax compliance responsibilities, largely related to substantiating donations. This article discusses acknowledging auction item donations, information to provide to donors, and substantiation requirements for the winning bidders. A sidebar highlights how organizations can satisfy their sales tax obligations.
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401(k) rollovers – How rollovers to your plan can benefit everyone
August / September 2015
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 797
Abstract: High workforce mobility means that many employees leave a collection of “orphan” 401(k) plan balances in their wake. Why should plan fiduciaries care? This article examines how helping new employees roll over their accounts from former employers can be beneficial for both parties.
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Property tax assessments – Court of appeals weighs in on tax assessment
May / June 2015
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 797
Abstract: Property taxes often represent a significant chunk of an owner’s annual expenses. Yet many taxpayers simply accept the billed amounts calculated by their assessors. But that might not be wise, as a recent case in California illustrates. This article explains how the California Court of Appeals, applying property tax laws similar to those in some other jurisdictions, found that a county’s assessment improperly inflated a hotel’s value, thus improperly inflating the hotel’s property taxes. A sidebar explains that it’s important to scrutinize and perhaps challenge a tax appraisal. SHC Half Moon Bay, Inc. v. County of San Mateo (Cal. App. 2014)
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What a difference a valuation date makes
May / June 2014
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 797
Abstract: The valuation date can have a dramatic impact on the outcome of a valuation dispute. To illustrate this point, this article looks at the case Wisniewski v. Walsh, a shareholder oppression lawsuit that dragged on for 18 years. The article outlines the history of the case and how the valuation date, while not the only factor, became central in the appellate court ruling. The ruling shows that, though the presumptive valuation date is typically the date the complaint was filed, a later date might be appropriate if using the presumptive date would be unfair. The article goes on to note several circumstances under which an alternate valuation date may be appropriate. Wisniewski v. Walsh, Nos. A-0825-10T4 and A-0826-10T4 (N.J. Super. App. Div. 2013)
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Strategies to boost 401(k) plan participation
October / November 2013
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 797
Abstract: According to the Department of Labor, about one-third of eligible employees don’t participate in their employer’s 401(k) plan. But 401(k) plan participation benefits both employees and employers. This article looks at why participation matters and strategies to help increase participation numbers.
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Let your manufacturer’s operating report inspire you
January / February 2012
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 797
Abstract: A typical dealership likely prepares and sends an operating report to its manufacturer every month. How it uses the report beyond sending it to the factory can have a big impact on its profitability. This article offers some ideas for using a monthly operating report as a tool to stay on track as the year progresses. It shows how the numbers can analyze front-end and back-end operations and measure performance against such benchmarks as service absorption.
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Social media for hospitals? You bet!
Winter 2011
Newsletter: Healthcare Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 797
Abstract: Although initially geared more toward individual use, social media is being used increasingly by a variety of businesses to gather information, communicate with stakeholders and facilitate collaboration among interested parties. These benefits are particularly appealing to health care organizations. This article shows why, and includes a sidebar offering examples of leading hospitals that already have an established social media presence.
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Teach your children well – Education is the key to an estate plan that leaves your desired legacy
April / May 2010
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 797
Abstract: When it comes to teaching children about money management, even a well-designed estate plan is no substitute for education and experience. An incentive trust can be an effective estate planning tool, but a beneficiary’s good personal behavior doesn’t automatically translate to “money smarts.” A plan that suddenly releases an entire estate to a child who can’t handle money can result in the estate being rapidly dissipated. Conversely, a trust that’s too restrictive may incite rebellion or invite lawsuits. But there are a number of practical steps parents can take to teach their children about money management principles.
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New wage bias act reverses Supreme Court’s Ledbetter decision
July / August 2009
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 797
Abstract: The new Lilly Ledbetter Fair Pay Act reverses the Supreme Court’s decision in Ledbetter v. Goodyear Tire & Rubber Co. The new act permits employees to file charges within 180 or 300 days after each instance of receiving compensation based on discriminatory motives (as opposed to the same period after first discovering they’d been discriminated against). This article discusses the particulars of the case, while a sidebar uses a different case to show that, while the Ledbetter Act may open the door to more lawsuits, it doesn’t ease the actual criteria in proving them. Ledbetter v. Goodyear Tire & Rubber Co., 550 U.S. 618 (U.S. 2007) Virgona v. Tufenkian Import-Export Ventures, Inc., 2008 U.S. Dist. LEXIS 72139 (S.D.N.Y. 2008)