895
Showing all 12 results
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Estate planning for the happily married – Hedge your bets with a SLAT
September / October 2022
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 895
Abstract: One of the biggest challenges of estate planning is dealing with uncertainty. For example, there’s uncertainty over whether the gift and estate tax exemption will be halved in 2026, not to mention growing economic uncertainty. What if an individual gives away substantial amounts of wealth now, but if financial circumstances change for the worse in the future he or she will need additional funds? One solution is using a spousal limited access trust, sometimes referred to as a spousal lifetime access trust (SLAT). This article explains how a SLAT works. A brief sidebar explains the ins and outs of having spouses each create their own SLAT.
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To make your savings last, consider phased retirement
March / April 2021
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 895
Abstract: To help extend the life of their savings while easing some of the emotional strain associated with leaving the workforce, people approaching retirement age might want to consider phased retirement. This article outlines the strategy and its advantages — including deferral of RMDs and enhanced Social Security benefits. A sidebar discusses whether those aged 65 and older must enroll in Medicare.
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6 ways to motivate your staff
Spring 2020
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 895
Abstract: Many studies have noted that money typically isn’t the primary motivator for most employees. While that may be true, medical practices shouldn’t rely on it as an excuse to offer less-than-competitive salaries and benefits. Beyond the basics, though, it’s important to determine what kinds of things motivate staff. This article suggests six ways to improve and enhance employee motivation, including setting clear, achievable goals and creating a framework — whether via regular meetings or some other forum — to listen to staff ideas on how to solve problems. A sidebar explains how well-planned financial incentive programs can both motivate staff and help grow the practice.
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Understanding strategies and best practices – The ins and outs of earnings calls
June / July 2015
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 895
Abstract: The quarterly earnings call is one of the most important tools public companies use to communicate with shareholders, analysts, journalists and other interested parties about their financial results. Typically, these calls are accompanied (or preceded) by a press release that summarizes the company’s financial results and, in many cases, provides more detailed financial information filed with the SEC. This article explains the importance of earnings calls. A sidebar discusses the results of one survey regarding them.
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Dividing retirement benefits in divorce
July / August 2014
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 895
Abstract: Often, when married couples divorce, retirement plans are among their largest assets. Valuing and dividing these assets can be a challenge, especially when one spouse began participating in the plan before marriage. This article explains how a financial expert with valuation and forensic accounting experience can assist divorcing couples in valuing retirement plan assets and determining the extent to which contributions, earnings, distributions and loans constitute separate or marital property.
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Is it time to review your 401(k) plan?
April / May 2013
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 895
Abstract: Plan sponsors have a fiduciary responsibility to ensure that their qualified plan complies with all current employee benefits laws and regulations. In addition, they must make certain that the plan functions within the plan’s current provisions. One of the most effective ways to do this is for plan sponsors to review the plan annually. This article highlights 10 compliance areas from the IRS 401(k) plan checklist that every sponsor should consider.
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Are you for real? — M&A method provides compelling evidence of value
Fall 2012
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 895
Abstract: Many believe there’s no better way to value a business than to compare it to similar, real-life companies involved in mergers and acquisitions (M&As). Doing so is popularly known as the M&A method, which falls under the wider “market approach” to valuation. But market data is far from perfect. The key to overcoming its challenges is thoughtful, methodical implementation. This article discusses six steps appraisers use when applying the M&A method. A sidebar shows when it’s reasonable to reject market data.
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Are you lost without a business plan? Create a “map” to navigate your way
Winter 2012
Newsletter: Auto Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 895
Abstract: Business plans serve a purpose beyond use at the dealership. Factory field representatives and lenders view auto dealers with formal plans as more organized, less risky business partners. With manufacturers looking to constrict their franchise networks and lending still tight, formal planning may offer a leg up on the competition. This article discusses the three financial statements and other elements that should be included in the plan, and notes the importance of testing business assumptions. A sidebar explains why it’s important to continually monitor and revise a business plan.
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High-risk areas for hospital compliance – How to ensure you abide by the rules
Summer 2011
Newsletter: Healthcare Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 895
Abstract: The sheer number of legal obligations that apply to hospital operations grows annually. And the consequences of violating or not complying with those obligations can result in large damages awards or settlements, government-imposed compliance programs, and exclusion from Medicare participation. But this article shows ways to reduce risk. It looks at the importance of employee education programs and discusses especially high-risk areas for noncompliance.
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Background checks – Be safe, not sorry
July / August 2010
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 895
Abstract: Part of the classic recipe for fraud lies in opportunity, and even with strong internal controls at auto dealerships there’s plenty of opportunity for “bad apples.” Complete background checks are one of the best ways to make sure an applicant’s job performance doesn’t later disappoint. But they need to be performed without violating privacy rights and other laws, which are always evolving. This article discusses legal factors and what to look for in a background check company, while a sidebar lists information frequently examined in background checks.
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Fore! – Court takes swing at printed publications as bars to patentability
February / March 2010
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 895
Abstract: The Federal Patent Act prohibits the patenting of an invention that was described in a printed publication more than one year before its patent application is filed. But what is a “printed publication”? In this case, an inventor argued that his rejected manuscript did not qualify as a printed publication because no evidence indicated it was included in a catalog or index at that time that would have allowed an interested party to locate it. A sidebar lists three similar cases. In re Lister, No. 09-1060, 2009 (Fed. Cir.); In re Hall, 781 F.2d 897, 1986 (Fed. Cir.); In re Bayer, 568 F.2d 1357, 1978 (CCPA); In re Cronyn, 890 F.2d 1158, 1989 (Fed. Cir.)
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Risky customers – Watch out for signs of disappearing cash
July / August 2009
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 895
Abstract: Forget net income and book net worth. When it comes to monitoring creditworthiness, cash is king. Every business experiences occasional cash shortfalls — that’s why they need lines of credit — but borrowers with chronic cash deficits may be on the brink of default. This article shows how to scrutinize the statement of cash flows, inquire about significant changes, and find hidden sources of cash. A sidebar shows how the “cash gap” — a financial metric — works.