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Showing 1–16 of 18 results
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5 reasons you should have your financial statements audited
Fall 2023
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 808
Abstract: Many nonprofit organizations are under no legal obligation to have annual, or even regular, financial statement audits. But organizations might want to consider going through the process anyway. It offers numerous benefits that can pay off. This article discusses the financial audit process and the benefits of having financial statements audited. A short sidebar covers affordable alternatives to a full financial audit, including a financial review and a financial compilation.
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5 reasons you should have your financial statements audited
October / November 2023
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 808
Abstract: Many nonprofit organizations are under no legal obligation to have annual, or even regular, financial statement audits. But organizations might want to consider going through the process anyway. It offers numerous benefits that can pay off. This article discusses the financial audit process and the benefits of having financial statements audited. A short sidebar covers affordable alternatives to a full financial audit, including a financial review and a financial compilation.
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4 ways the coronavirus is changing commercial real estate
September / October 2020
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 808
Abstract: COVID-19 has upended the world, and commercial real estate hasn’t been immune from the effects. As offices, hotels, restaurants and many retail stores and malls sat empty — and activity in warehouses escalated in response to the surge in e-commerce — COVID-19 has radically altered the industry’s long-term expectations. This article highlights some significant effects that are likely to linger and how they could transform commercial real estate. A short sidebar discusses whether force majeure clauses provide protection from costly breach of contract claims.
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SECURE Act: New tax incentives for employers to offer retirement benefits
Summer 2020
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 808
Abstract: The Setting Every Community Up for Retirement Enhancement (SECURE) Act authorizes a new, cost-effective type of retirement plan: the pooled employer plan (PEP), beginning in 2021. By creating the PEP, the SECURE Act largely eliminates multiple employer plan (MEP) obstacles, extending the benefits of MEPs to more businesses. This article looks at the upsides and pitfalls of MEPs, and why PEPs might be the right fit for many small companies. A short sidebar reviews ways the Coronavirus Aid, Relief, and Economic Security (CARES) Act expands financial options for impacted employees through their employer-sponsored retirement plans.
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7 ways to avoid lending to an ineffective business owner
Year End 2019
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 808
Abstract: It’s important for a lender to be able to determine, before funding a loan, whether a prospective borrower’s presentation matches reality. This article suggests some steps lenders can take to determine whether business owners are likely to be successful, including evaluating their business history, examining trends in career history and ascertaining what strategies they use to stay up to date on the latest market developments. A sidebar offers questions that will help lenders obtain pertinent information about the viability of a borrower’s business going forward.
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IRS guidance: Publishing relationship didn’t produce UBTI
Summer 2019
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 808
Abstract: Nonprofits often don’t realize that the terms of their relationship with an outside publisher for their membership magazine or journal can put them at risk for UBTI. This article explains how such an alliance can trigger the tax by creating an agency relationship and how organizations might avoid this liability, based on IRS guidance. A sidebar explains that merely titling an agreement as a “Royalties and Licensing Agreement” won’t offer a tax advantage if the agreement is actually an agency relationship.
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6 tips for designing a data security plan
Spring 2019
Newsletter: Auto Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 808
Abstract: Auto dealerships can be especially attractive targets for hackers because of the treasure trove of customer financial data they possess. Thus, it’s critical for dealerships to take steps to protect their sensitive data from this genuine threat. This article discusses dealership vulnerability and offers guidelines for designing a data security program. A sidebar highlights cyber-liability insurance as a way to mitigate some of the costs of a cyberattack.
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Lending to businesses that sell overseas
April / May 2019
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 808
Abstract: Most domestic companies sell primarily to customers based in the United States. But some generate significant revenue from overseas customers — and every foreign market presents a unique set of risks. This article explains that lenders who receive loan applications from companies with an international customer base will need to evaluate those companies differently than they would if the companies only operate domestically. The article notes that, though there are issues to be resolved, the rewards of lending to companies with a presence abroad may justify the risks. A sidebar offers tips for tapping into local professionals’ knowledge about a potential borrower.
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6 tips for designing a data security plan
March / April 2019
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 808
Abstract: Auto dealerships can be especially attractive targets for hackers because of the treasure trove of customer financial data they possess. Thus, it’s critical for dealerships to take steps to protect their sensitive data from this genuine threat. This article discusses dealership vulnerability and offers guidelines for designing a data security program. A sidebar highlights cyber-liability insurance as a way to mitigate some of the costs of a cyberattack.
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To lend or not to lend – When to say yes — or no — to a high-tech business
February / March 2019
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 808
Abstract: The demand for innovative, high-tech products is rapidly growing — and lenders can ride on the coattails of this high-growth sector. But, as with any borrowing arrangement, they must fully grasp the nature of applicants’ businesses when deciding whether to approve loans. This article explains how lenders can ensure their loan approvals are well founded by, among other things, conducting extensive research, requiring full documentation and having a monitoring plan in place. A sidebar suggests some important questions to ask when evaluating a loan application from a technology-based company.
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Shared space – What to consider before teaming up
Spring 2018
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 808
Abstract: Nonprofits nationwide are increasingly considering shared workspace arrangements to lower rising facility costs. This article discusses how some organizations are moving under one roof to cut costs. It highlights some of the cost-saving benefits of sharing facility space as well as some of the potentially negative factors. A sidebar spotlights the nonfinancial benefits of these arrangements.
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Purchase price agreements – You don’t have to walk on eggshells
June / July 2017
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 808
Abstract: Initial acquisition offers are rarely set in stone. In most cases, the two M&A parties must negotiate purchase-price adjustments (PPAs) — differences between the originally stated and the final price at closing. This article explains how PPAs work and the challenges involved. What happens when the sides can’t agree on a closing price? A sidebar suggests earnouts as a possible solution.
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Is a safe harbor plan the right move? This alternate approach can save headaches, but at a price
June / July 2017
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 808
Abstract: Many qualified retirement plan sponsors worry each year about whether their highly compensated employees will have “excess” salary deferrals returned to them because the plan failed the actual deferral percentage / actual contribution percentage (ADP/ACP) discrimination tests. Most small plan sponsors take advantage of “safe harbor” rules that, nearly always, eliminate the need to worry about passing these tests. This article looks at the pros and cons of this approach.
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How might the new overtime rules affect your business?
Fall 2016
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 808
Abstract: A new DOL rule will change the way employers determine which white-collar employees are entitled to additional pay for overtime hours worked. Once the rule takes effect on December 1, 2016, an estimated 4.2 million additional salaried workers — generally executive, administrative and professional employees — could become eligible for overtime pay. This article provides an update on the rules and whom it will affect. A sidebar explains the DOL definition of “blue collar” worker.
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Definition of a salesman: An FLSA case
November / December 2015
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 808
Abstract: The Fair Labor Standards Act exempts from overtime pay “any salesman, partsman, or mechanic primarily engaged in the selling or servicing of automobiles.” But does this apply to an auto dealership’s “service advisors”? This article answers that very question per a recent decision by the U.S. Court of Appeals for the Ninth Circuit.
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Intent to retire – Decision maker looms large in ADEA case
May / June 2014
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 808
Abstract: When a school board eliminated the position of a long-serving African-American janitor, it attributed the decision to the employee’s stated intent to retire, as well as a budgetary shortfall. The employee believed this was pretextual and sued. As this article describes, the district court granted the board’s motion for summary judgment on the basis that, regardless of the supervisor’s knowledge or intent, the board genuinely — even if mistakenly — believed that the plaintiff wanted to retire. But the appeals court overruled, maintaining that the superintendent’s discriminatory animus could be imputed to the board because of her influence on its adverse employment action. Harris v. Powhatan County School Board, No. 12-2091, Oct. 22, 2013 (4th Cir.)