2011
Showing 433–448 of 649 results
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ACFE report identifies a variety of red flags
Spring 2011
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 444
Abstract: The Association of Certified Fraud Examiners (ACFE) releases its Report to the Nations on Occupational Fraud and Abuse every other year, and the results are never pretty. For example, in the 2010 version, survey participants estimated that the typical business worldwide loses 5% of its annual revenues to occupational fraud. Fortunately, the report also identifies a variety of red flags to look out for. This article discusses red flags that are common according to a perpetrator’s position and the type of scheme.
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On the line – Telecom case turns on subsequent sale data
Spring 2011
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 631
Abstract: The validity of any business appraisal report depends largely on its use of relevant data before and after the valuation date. The case of Ringgold Telephone Co. v. Commissioner hung on one particular subset of relevant data: a subsequent sale of business assets. This article examines the Tax Court’s decision, which holds some important lessons. Ringgold Telephone Co. v. Commissioner, T.C. Memo 2010-103, May 10, 2010.
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Employee stock options present valuation challenges
Spring 2011
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 672
Abstract: Recently, the recession and its aftermath have caused many businesses to think twice about employee stock options (ESOs). Yet they haven’t fallen out of favor entirely. But, for companies still offering ESOs, it’s more important than ever to get them properly valued. And appraisers face distinctive challenges in doing so. This article lists six basic inputs they use, along with a couple of different models for valuation.
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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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Newsbits – Elderly get incentive to make IRA distributions to charity
Spring 2011
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 416
Abstract: This issue’s “Newsbits” describes how the recent Tax Relief act gives those who are older than 70½ an incentive to donate directly from their IRAs. It also offers advice for avoiding IRS scrutiny, and reveals that some large organizations have reported receiving more online donations, even while overall giving has slumped.
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Are you blogging for ideas?
Spring 2011
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 608
Abstract: Blogs enable nonprofits to learn from their peers about topics of mutual interest. But not all blogs are equal in terms of quality and accuracy. This article lists a number of reputable blogs, and what they offer to help not-for-profits deal with their challenges. There are also dozens of blogs sponsored by consultants, including experts in fundraising, marketing, grant proposal writing, using social media and other areas. But it’s important for organizations that are visiting or sponsoring corporate blog sites to create policies that mitigate some of the risks and ensure that employees and board members are on the same page with their participation in blogging.
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Move over, expense ratios – Evaluators broaden effectiveness measures
Spring 2011
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 674
Abstract: Although still important to donors, the expense ratio — what a charity spends on administrative, overhead and fundraising costs vs. program costs — is now sharing the spotlight with other measurements as a way to judge an organization’s effectiveness. This article examines why this trend to look beyond expense ratios came about and where it’s headed.
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The lure of the for-profit subsidiary
Spring 2011
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 814
Abstract: In the wake of a severe recession — with a drop in public grants and private donations — for-profit endeavors can have a magnetic appeal as nonprofit survivors look for new sources of revenue. But there are a number of factors that a nonprofit should consider before taking on the significant cost and responsibility of operating a for-profit company. This article lists the incentives and drawbacks, while a sidebar lists two key actions that nonprofit executives have taken in successfully creating a for-profit subsidiary.
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Practice Notes – Using social media to connect with patients
Spring 2011
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 501
Abstract: A growing number of physician practices are turning to social media to share critical information with their patients and colleagues, network with other practices, demonstrate their expertise, promote and provide health education, and boost their practice’s reputation and visibility. But, before they step into this world, it’s critical that they and their entire staff understand the legal and ethical risks. This article lists a number of protective steps to take, and offers two organizational resources for further guidance.
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Become lean and mean with lean principles
Spring 2011
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 786
Abstract: The concept of lean management has been applied for over a decade to other industries, and it’s now making its way to health care. The essence of lean management is doing more with less. It may be just the tool a practice needs in this time of cost pressures, reduced reimbursements, quality concerns and reform initiatives. This article lists examples of waste that lean principles can address, and describes Value Stream Mapping — an important tool in introducing a lean management program to a health care practice.
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Get all you’re due – Make it a point to regularly examine your fee schedule
Spring 2011
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 587
Abstract: With countless changes being thrust upon physicians in the wake of health care reform, and reimbursements still lagging behind the actual cost of delivering health care, their only salvation may be a well-thought-out fee schedule that’s structured for maximum benefit. This article offers some tips for ensuring that a practice gets all that it’s due.
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Employee theft: Don’t take chances with your practice
Spring 2011
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 1065
Abstract: Because medical practices are often an easy target, the amount of money that employees steal can quickly cripple a practice. This article lists several internal controls that a physician practice should include, and discusses how to screen employees, conduct surprise audits and train staff. A sidebar lists the steps that should be taken when employee fraud is discovered.
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Practical Perspectives: Key financial issues for you and your family – Newlyweds get up to speed on life insurance
April / May 2011
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 515
Abstract: “Practical Perspectives” in this issue takes a look at Brent and Angela, a newlywed couple who wisely decide to plan for the future. They’ve heard the words “term” and “whole life” (or “permanent”) used in relation to life insurance. But the particulars escaped them. Their financial advisor explains the differences in policies and what the couple should consider in making their choice.
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Moneylines: News Briefs for Businesses
April / May 2011
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 331
Abstract: This issue’s “Moneylines” discusses 2011 IRS mileage rates for the business use of a vehicle; Inc. Magazine’s predicted top-performing industries for 2011, and what business owners can learn from them; and one survey’s indication of increased hiring this year.
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Always an issue – IRS still watchful for misclassified employees
April / May 2011
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 717
Abstract: The conflict between the IRS and businesses regarding who is an independent contractor and who is an actual employee is nothing new and will probably always be an issue. This article shows how to keep up to speed on the IRS rules regarding the use and classification of independent contractors. It discusses the different characteristics of employees and contractors and IRS penalties for failing to observe the distinction.
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The Tax Relief act of 2010 – Mapping out strategies for individuals
April / May 2011
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 1231
Abstract: The many provisions of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, passed in December, map out the tax planning terrain for the near future. This article shows the new law’s effect on income and Social Security taxes and the AMT; long-term capital gains and qualified dividends; tax breaks for parents; and the ability to take an itemized deduction for state and local sales taxes in lieu of state and local income taxes. A sidebar discusses how the law affects gift, estate and generation-skipping transfer (GST) rates and exemptions.