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Showing 17–20 of 20 results
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Plan to offer diverse investment options – Understanding ERISA diversification requirements
April / May 2013
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 876
Abstract: The Employee Retirement Income Security Act (ERISA) requires that a fiduciary diversify plan investments to minimize plan participants’ risk. Plan fiduciaries must act cautiously and solely in the best interest of the plan’s participants and beneficiaries. Who’s a fiduciary, and what are his or her responsibilities in a defined contribution (DC) retirement plan that allows participants or beneficiaries to direct their investments? This article answers these questions and more.
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How do you value that? — Noncompete agreements are a tricky intangible
Summer 2012
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 876
Abstract: Business appraisers are frequently hired to allocate value among a company’s individual assets, including intangibles. But a noncompete agreement is among the most difficult intangibles to value, because there’s little comparable transaction information available. Fortunately, a qualified appraiser can value a noncompete with confidence by sticking to several common-sense approaches. This article examines those approaches, while a sidebar notes that the value of a noncompete agreement also comes into play when divvying up a business interest for divorce. Citation: Banchefsky v. Banchefsky, No. 09AP-1011, Sept. 9, 2010 (10th Ohio App.)
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Need to purchase BOLI? – Here’s how to avoid being taxed
March / April 2011
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 876
Abstract: Life insurance proceeds are generally exempt from income tax, but special rules apply to business-owned life insurance (BOLI). This article describes the benefits of BOLI, along with Internal Revenue Code Section 101(j) restrictions designed to combat perceived abuses. It also describes what companies using BOLI need to do to be sure that new and existing life insurance policies are in compliance. A sidebar discusses employee notification procedures that must be carried out before a BOLI policy is issued.
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Solve your credit crisis with seller financing
June / July 2009
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 876
Abstract: With much of the credit markets in a deep freeze, M&A activity has, not surprisingly, declined. Many buyers simply can’t find the financing they need to make acquisitions. A prospective seller, however, can attract buyers or help keep a planned deal alive by agreeing to finance at least part of the acquisition by deferring a portion of the selling price. Seller financing can be accomplished through an installment plan or a seller loan. This article describes how either approach can benefit both parties.