2011
Showing 225–240 of 649 results
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Life isn’t always easy – Hardship distributions and their consequences
August / September 2011
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 569
Abstract: With unemployment numbers remaining high and the economy making a slow recovery, workers may need to use the money in their retirement accounts for emergency purposes. One way to do so is with a hardship distribution. This article summarizes the requirements for offering hardship distributions to participants.
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The ABCs of ADP testing
August / September 2011
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 730
Abstract: Most any employee benefit plan sponsor has seen the term “actual deferral percentage” (ADP). But what exactly does it mean, and how does it affect a plan? This article highlights the IRS requirements and consequences for failure to comply.
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Name that fiduciary – EBSA proposes expansion of key definition
August / September 2011
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 793
Abstract: The Employee Benefits Security Administration (EBSA), the section of the Department of Labor that enforces retirement plan rules and legislation, issued a proposed ruling at the end of 2010 to expand the definition of the term “fiduciary.” This article provides background on the definition as it currently exists, the proposed definition and the potential repercussions of the expanded definition. A sidebar lists the duties of a plan sponsor, who is always a fiduciary.
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Back to Basics – Demystifying deferred taxes
August / September 2011
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 487
Abstract: Deferred tax assets and liabilities can confuse just about everyone. A lender reviewing a borrower’s financial statements may wonder what they are and how the company quantifies them. This article explains deferred taxes and points out the difference between deferred tax assets and deferred tax liabilities. This understanding can help lenders judge when assets are being overvalued or liabilities understated to achieve a rosier outlook.
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Cash flow statements tell a story
August / September 2011
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 651
Abstract: Lenders who use the statement of cash flows as an assessment tool can gain insight into their customers’ financial health, cash management skills and loan worthiness. But they need to understand what they’re seeing — or they could draw the wrong conclusions. This article explains the three sections of a statement of cash flows and what lenders should look for while reviewing it.
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Top of the heap – Be aware of the most rampant fraud risk areas
August / September 2011
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 957
Abstract: When fraud strikes a borrower, its ability to repay debt — and the quality of its collateral — may be compromised. This article shows how lenders can protect themselves from fraud losses by identifying and monitoring high-risk balance sheet accounts. It focuses on the fraud-prone areas of accounts receivable, accounts payable and inventory. A sidebar lists some of the ways executives under pressure might misstate or exaggerate financial results.
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Does your borrower need new management?
August / September 2011
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 679
Abstract: Lenders who recognize when it’s time for a borrower to have a management change can help streamline the transition and prevent financial turmoil. This article discusses specific factors a lender should consider in helping a borrower decide whether it’s best to bring in a family member, hire more experienced outsiders, or sell to a larger organization.
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Ask the Advisor – How can lease options help me in this slow economy?
July / August 2011
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 403
Abstract: Property owners who’ve had trouble locking down sales are offering potential buyers a gradual approach to purchasing their property — lease options. Although a lease option may not be the ideal structure for a sales transaction, it offers some attractive benefits, especially in today’s down market. This article explains how lease options work and their potential benefits and drawbacks.
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Before surrendering property, consider the tax consequences
July / August 2011
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 611
Abstract: With the real estate market still sluggish, some property owners are wondering: Would they be better off surrendering their property, rather than continuing to struggle with the loan obligations? Although the answer may seem obvious, discharging debt in this way can have significant tax consequences that should be considered. This article looks at the tax consequences of defaulting on recourse vs. nonrecourse loans.
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Foreclosure investing: It’s not for the fainthearted
July / August 2011
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 540
Abstract: Flipping foreclosures may seem like a tempting investment opportunity, but it isn’t for the fainthearted. It often requires a lot of work, research and money — it may take thousands of dollars to repair perhaps years of neglect and to make the property salable. And the property may come with hidden surprises, such as federal tax liens, partial interests, leased land, and other liabilities. This article describes some of the considerations involved and the options available, including bank-owned foreclosed properties and preforeclosures.
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Determining material participation – Tax Court addresses property owner’s “on-call” hours
July / August 2011
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 1059
Abstract: Real estate professionals enjoy some tax benefits that aren’t available to other taxpayers, but the professional must meet strict rules to qualify as one. For example, it’s necessary to perform more than 750 hours of real estate–related services. But does being “on-call” qualify for hours worked? This article looks at one case in which the Tax Court disallowed the claims of a couple that they met the requirement because the husband had been on-call to perform activities related to the rental properties. A sidebar explains why they additionally had to pay a penalty. James F. Moss v. Commissioner, 135 T.C. No. 18 (2010).
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The Contractor’s Corner – How can we tighten up our insurance claims process?
Summer 2011
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 441
Abstract: This issue’s “Contractor’s Corner” examines the plight of a construction company that, following a series of natural disasters, felt that they’d lost money on soft costs that their adjuster had successfully disputed. This article offers suggestions on how to tighten up the claims process.
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Paperless projects harbor both perks and pitfalls
Summer 2011
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 440
Abstract: Most contractors would probably be more interested in a paperless job site than an all-digital office — because that’s where they spend most of their time. Indeed, paperless projects are possible, but they harbor both perks and pitfalls. This article shows how a Web-based project management system can tie together documents from the project owner, the architect and any subcontractors, enabling the contractor to improve organization and efficiency. But the transition involves time, expense, and buy-in from the parties involved.
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Confronting the specter of an IRS audit
Summer 2011
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 651
Abstract: An IRS audit, though not entirely preventable, is more manageable than one might think. Construction companies are document-oriented businesses. So if they manage those documents properly, they’ll likely be well on their way to defending whatever tax breaks they’ve claimed. This article discusses topics such as the types of records to keep and the importance of properly classifying employees and independent contractors.
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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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10 tips for keeping volunteers
Summer 2011
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 470
Abstract: Short-staffed nonprofits rely on volunteer labor to pick up the slack. To help ensure everything is done to engage and retain unpaid workers for the long term, this article offers 10 tips, including building a formal program, assigning work that counts, and adapting to changing needs.