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Showing 1–16 of 18 results
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Multistate income tax issues for remote sellers
Spring 2023
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 891
Abstract: Businesses that engage in e-commerce must consider the tax implications of their Internet activities in other states. This article points out that in recent years, much of the discussion about multistate taxation has focused on sales tax, but that businesses should also consider the income tax implications of doing business across state lines. It notes that recently, the Multistate Tax Commission (MTC) revised guidance that may raise new income tax concerns for remote sellers. A sidebar looks at earlier MTC recommendations regarding e-commerce.
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What are change orders really costing you?
Fall 2022
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 891
Abstract: Most construction projects are well planned and documented before a shovel hits the ground. That’s why change orders are a big deal; they represent a notable deviation from the building plans. This article discusses how contractors can better identify the true costs of change orders. A sidebar looks at whether a construction company should ever consider doing change-order work for free.
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Beyond green – Robust ESG initiatives help manufacturers do good — and do well
Fall 2022
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 891
Abstract: In today’s highly competitive markets, it’s critical for manufacturers to embrace environmental, social and governance (ESG) initiatives. Mounting pressure from investors, customers, employees and regulators is rapidly transforming ESG from a laudable goal into a business necessity. This article reviews what ESG is, why it matters for manufacturers and some benefits of incorporating ESG practices. A short sidebar covers how green factories may provide significant financial benefits in the form of reduced energy costs.
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Saving for retirement – Your 401(k) is maxed out — now what?
May / June 2022
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 891
Abstract: What should retirement savers do if they’ve maxed out their 401(k) contributions? As this article explains, some plans allow participants to make after-tax contributions to their traditional or Roth 401(k) plans. Another option is to contribute to a traditional IRA, Roth IRA or annuity. Savers may also want to consider their health savings plan. A sidebar discusses a “back door” Roth IRA option for high-income earners.
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Got data? Use it to transform your manufacturing business
Spring 2022
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 891
Abstract: All manufacturers would like to improve product quality, increase productivity, reduce waste and minimize variability with only minor adjustments to their manufacturing process. Advanced data analytics can help. This article examines how, armed with “big data,” manufacturers can identify patterns, trends, and correlations among various manufacturing process steps and inputs. A brief sidebar discusses how enterprise resource planning software and big data analytics can work hand-in-hand to help manufacturers optimize performance.
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The new normal – Learning from the pandemic and preparing for the future
Summer 2020
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 891
Abstract: Physician practices have had to be creative and flexible in responding to the COVID-19 pandemic in many ways. These efforts might need to continue as practices make changes to better guard against similar crises in the future. This article suggests some steps medical practices can take to shore up operations, including increasing the use of telemedicine and re-evaluating equipment procurement strategies. A sidebar looks at how to create a disaster preparedness plan.
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What bond investors need to know about yield
March / April 2020
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 891
Abstract: To evaluate bond performance, investors are told to compare yields. Yet definitions of “yield” aren’t always straightforward. This article defines several, including current yield, yield to maturity and yield to call. The right type of yield depends largely on whether the bond is callable or noncallable. A sidebar explains why investors trying to compare short- and long-term bonds should consider consulting the yield curve.
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6 simple steps to shrink your outstanding receivables
Summer 2016
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 891
Abstract: When cash flow doesn’t keep pace with work flow, manufacturers need to take a hard look at their billing practices to ensure no jobs fall through the cracks. This article outlines ways for manufacturers to strengthen their collection processes. A sidebar highlights a possible tax break for uncollectible accounts.
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When can an expert consider subsequent events?
July / August 2016
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 891
Abstract: Financial experts often encounter evidence of events that occurred after the valuation or damage date that may have a bearing on their conclusions. This article looks at the extent to which they can consider this evidence when valuing an asset or calculating damages. The article provides a brief summary of the rules concerning ex post facto data, but points out that sometimes courts deviate from these guidelines to achieve an equitable result. A sidebar looks at two types of subsequent events that current accounting principles consider. Okerlund v. U.S., 365 F.3d 1044 (Fed. Cir. 2004)
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Performance-based pay regulations finalized – Public companies should review their compensation plans
August / September 2015
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 891
Abstract: On March 31, 2015, the IRS issued final regulations regarding two important exceptions to IRC Section 162(m), which caps a public company’s deduction for compensation paid to top executives at $1 million. The exceptions apply to qualified performance-based compensation and to compensation paid by new public companies during a transition period. This article digs into the final regs. A sidebar notes the conditions under which a plan qualifies for the performance-based pay exception.
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Miscellaneous itemized deductions – What you can — and can’t — deduct
February / March 2015
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 891
Abstract: Most taxpayers are very familiar with itemized deductions related to home ownership, medical expenses and charitable donations. But many are less familiar with miscellaneous itemized deductions. These are divided into two broad categories: those that can be deducted to the extent the total exceeds 2% of adjusted gross income, and those that aren’t subject to the 2% floor. This article explains miscellaneous expenses that are deductible, and those that aren’t. And a sidebar notes that miscellaneous itemized deductions aren’t always useful for taxpayers who owe the alternative minimum tax.
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S corporation focus – IRS scrutiny of unreasonable salaries likely to continue
Spring 2013
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 891
Abstract: Many S corporations seek to manage their payroll tax liability by minimizing shareholder-employee salaries and compensating them mostly via dividend distributions. But the IRS views unreasonably minimized salaries as an improper means of avoiding payroll taxes. This could lead to the employer and/or employee receiving a bill for unpaid taxes, interest and possibly even penalties. This article explores what “reasonable” compensation is, while a sidebar discusses the new Medicare tax vis-à-vis S corporation distributions. Watson v. U.S., No. 11-1589, Feb. 21, 2012 (8th Cir.)
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Don’t give up on going green – Sustainable building remains a viable force in construction
Summer 2011
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 891
Abstract: Although it has certainly been affected by the economy and slower construction markets in many areas, green building is still right here and doing just fine. So it’s important for contractors to stay familiar with the topic and be cognizant of its benefits and risks. This article discusses requirements a project must meet to be qualified as sustainable, and the financial and reputational benefits that can follow. A sidebar discusses current events in green building.
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Keeping Uncle Sam at bay – 4 ways to minimize your chances of an IRS audit
May / June 2011
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 891
Abstract: Thanks to a variety of industry quirks, construction companies are especially vulnerable to IRS audits. But this article offers four ways to avoid some common audit triggers: using the accrual method of accounting, correctly classifying workers as employees or independent contractors, timely paying taxes on long-term contracts, and operating as an S corporation. A sidebar discusses steps that those already contemplating an audit can take.
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Pointing fingers lead to fairness opinions – An increasingly popular transactional safeguard
Winter 2010
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 891
Abstract: In a difficult economy, many parties want to point fingers when projected results fall short, acquisition synergies fail to materialize or insolvency ensues. For this reason, among others, fairness opinions are becoming increasingly popular. Simply put, a fairness opinion addresses whether a transaction appears “fair” from a financial point of view. Fairness opinions aren’t legally mandated, but they can help facilitate major transactions, such as mergers and acquisitions (M&As), spin-offs, stock repurchases, and divestitures. This article looks at what goes into fairness opinions and their different applications, while a sidebar discusses potential conflicts of interest among fairness opinion providers.
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All eyes on governance
June / July 2009
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 891
Abstract: More and more, “governance” crops up in discussions about the nonprofit sector. But this is a new challenge for many board members, who may be more adept at fundraising than they are at such governance issues as determining compensation levels, gift acceptance policies, or procedures for tracking the use of grants. Specific recommendations for improving governance are described, while a sidebar offers four categories of principles to provide the backbone for a board’s policies.