869
Showing 17–24 of 24 results
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Risky business – OCC report analyzes threats faced by banks
Winter 2013
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 869
Abstract: The Office of the Comptroller of the Currency recently unveiled its Semiannual Risk Perspective report. The report outlines the primary risks community banks face, presenting data in four areas: the operating environment; the condition and performance of the banking system; funding, liquidity, and interest rate risk; and regulatory actions. A sidebar discusses interest rate risk and how to manage it.
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The amendment effect — ADA changes put to the test in recent case
July / August 2012
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 869
Abstract: Under the Americans with Disabilities Act (ADA), a person is disabled if he or she suffers from a physical or mental impairment (the first prong) that substantially limits (the second prong) one or more major life activities (the third prong). This article discusses an employee who sued her former employer for failure to accommodate her medical condition and for wrongful termination. At issue was the language used to establish the last two prongs, in light of recently revised Equal Employment Opportunity Commission (EEOC) regulations. Citation: Allen v. SouthCrest Hospital, No. 11-5016, Dec. 21, 2011 (10th Cir.)
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Better governance starts with a better executive/board relationship
Winter 2012
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 869
Abstract: Many boards and executive directors (EDs) have good working relationships, but a recent study found that there’s room for improvement. Although nonprofits have separate spheres for executives and boards, in reality the jobs often overlap. Nonprofits need to ensure that their EDs and board members understand their specific responsibilities — as well as when they must try to work together. A sidebar lists board members’ duties.
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Dust off the expansion plans – 3 tax incentives make now an attractive time to invest in your company
Summer 2011
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 869
Abstract: The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 includes incentives designed to jumpstart spending and free up cash for businesses. This article takes a closer look at three provisions that could benefit companies: bonus depreciation, Section 179 expensing, and the Work Opportunity credit. A sidebar discusses the extension of the research credit through 2011.
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To give or not to give in 2011 and 2012 … that is the estate planning question
June / July 2011
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 869
Abstract: Now that the gift tax exemption stands at $5 million and the top gift tax rate is 35%, the tax environment is especially favorable for making large gifts. But because the current levels are scheduled to expire after 2012, the question of whether to maximize gifts to children or other loved ones this year and next is a good one. This article takes a look at a few answers, taking into account “clawback” risks and how family limited partnerships (FLPs) and grantor retained annuity trusts (GRATs) fit into the picture. A sidebar looks at the tax-saving power of nontaxable gifts.
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Need a fruitful idea for your estate plan? Conditions are ripe for an FLP
Spring 2011
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 869
Abstract: Family limited partnerships (FLPs) have survived the latest wave of estate tax legislation quite handily. In fact, for those managing estate plans, conditions are ripe to seriously consider an FLP once again. This article explains how FLPs work, the importance of obtaining an independent asset appraisal, and how discounts for lack of control and marketability are applied. But tax law that expires at the end of 2012 means that the time is now to consider if an FLP is advantageous. A sidebar emphasizes that it’s important to avoid abusive business practices in an FLP.
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Accounting for long-term contracts – Understanding look-back is in your best interest
Winter 2010
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 869
Abstract: When the percentage-of-completion method (PCM) is used to account for long-term contracts, income might end up being understated or overstated. Either way, it’s important for tax reporting purposes to understand the look-back rules, in which one “looks back” at the income or loss reported for the job for each tax year during which the contract was performed. This article takes a look at the procedures involved, and instances in which the look-back rules don’t apply. A sidebar discusses the simplified marginal impact method (SMIM) that non-closely-held pass-through entities are required to use.
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Clinical integration: The what, how and why
Fall 2008
Newsletter: Vital Signs
Price: $225.00, Subscriber Price: $157.50
Word count: 869
Abstract: The current buzz phrase in the physician practice managed care arena is “clinical integration.” For the last 30 years, the health care industry has searched for the best available approach to coordinate care among primary care physicians, specialists, ancillary services and hospitals while decreasing the overall cost to patients. This article explores why it’s now clinical integration’s turn to step up to the plate.