2011
Showing 449–464 of 649 results
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COMPLIANCE ALERT – Upcoming compliance deadlines:
April / May 2011
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 76
Abstract: A brief list of key tax reporting deadlines up to May 15.
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Claiming the health insurance contribution tax credit
April / May 2011
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 272
Abstract: Although there was much ado about the health care legislation passed last year, a potential tax credit available to eligible small employers that provide health insurance coverage to their employees has received relatively little attention. This credit is available starting with tax years beginning in 2010. This brief article highlights which employers can claim the credit and how to claim it.
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Get ready to file – Form 5500 and Schedule SSA updates
April / May 2011
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 477
Abstract: Another IRS filing season is looming, and two major changes await those readying to prepare Form 5500 for the 2010 calendar year: 1) EFAST2 and its impact on Form 5500 filing, and 2) the making of Schedule SSA a separate filing from Form 5500. This article looks at each of them.
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How much does that cost? New fee disclosure rules
April / May 2011
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 768
Abstract: Last fall, the Employee Benefits Security Administration (EBSA) released its long-anticipated and groundbreaking final rule on 401(k) plan fee disclosures. The rule holds more retirement plan sponsors and employers accountable for their fiduciary duties and affects almost half a million retirement plans in the United States. This article reviews the final rule.
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What employers should know about traditional and Roth IRAs
April / May 2011
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 927
Abstract: Many plan sponsors use a deferred compensation plan such as a 401(k) plan to offer their employees a retirement benefit. But another option to consider is teaching employees about individual retirement accounts (IRAs). With an IRA, employees take personal payroll deductions to channel funds into their accounts. While employers neither sponsor nor manage IRAs, this article examines what employers need to know and why they matter to employers.
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Back to Basics – Do you read the statement of cash flows?
April / May 2011
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 485
Abstract: The statement of cash flows is sandwiched between income statement and footnote disclosures in borrowers’ annual financial reports. Much like a middle child, it rarely garners the attention it deserves. But savvy lenders know that it contains valuable information about the sources and uses of their borrowers’ cash. This article discusses the four sections of the statement and how to glean important information from them.
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Keep tabs on distressed borrowers
April / May 2011
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 1020
Abstract: Some borrowers continue to limp along — wounded and headed for failure — despite reports of a gradual economic recovery. Lenders who let their guard down are likely to get burned. This article offers the hypothetical case of Jane, a lender who was almost undone by blind trust in a long-time borrower. When the borrower became ill and his son took over, she didn’t immediately realize that he was in over his head. Fortunately, she took corrective actions in the nick of time. In a sidebar, Jane is more diligent in recognizing another borrower’s fraudulent activity.
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“I quit” – 4 questions to ask when a CFO leaves
April / May 2011
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 532
Abstract: The CFO is the CEO’s right hand in most businesses, and his or her departure should be examined closely to determine whether it will affect the borrower’s creditworthiness. This article offers four important questions to consider: How important is the CFO to the company’s performance? Why is the person leaving? What will the stockholders think? And does the company have a replacement strategy?
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Your customers’ costs – Understanding health care reform
April / May 2011
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 718
Abstract: As borrowers struggle to earn a profit in today’s topsy-turvy economy, they’re concerned about facing additional financial obligations under the Patient Protection and Affordable Care Act. Lenders can help demystify health care reform for their borrowers — and inform them about ways to manage labor costs in the years ahead. This article looks at how much coverage is mandated, and how small businesses can offset their costs through tax credits and a Small Business Health Options Program or “SHOP exchange.” It also looks at several nuances of the health care tax credit.
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Contractor’s Toolbox – Use these simple tools to combat check fraud
Spring 2011
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 415
Abstract: One of the most common fraud schemes today is also one of the simplest: check fraud. It’s relatively easy to create a forged or counterfeit check with nothing more than a computer, scanner and printer. But this article discusses a couple of simple solutions to this problem: positive pay and going paperless.
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Get a handle on multistate sales and use tax issues
Spring 2011
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 612
Abstract: Over the last few years, the recession has caused many construction companies to expand into other states or even explore international options. It’s critical that contractors doing business in several states understand how each state’s sales and use tax laws will affect their business. This article explains how laws and regulations can vary widely from state to state, including how they differ in their treatment of contracts with tax-exempt entities.
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Want to avoid court? Try ADR instead
Spring 2011
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 757
Abstract: Disputes arise in all types of business. But they can be particularly nasty for construction companies, because there are so many entities trying to get paid for projects fraught with risk. Yet such disputes can often be resolved more easily and quickly if they avoid litigation altogether. This article looks at a variety of alternative dispute resolution (ADR) methods that offer effective ways to address different degrees of conflict severity. Besides negotiation, mediation and arbitration, there are smaller, more intermediate steps that can be considered. A sidebar explains what’s involved when all else fails and it’s necessary to go to court.
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Owner/developer bankruptcies – Don’t get soaked
Spring 2011
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 724
Abstract: Bankruptcy is an unfortunate fact of life. In the current economic climate, construction companies may be faced with project owners or developers that file for Chapter 7 (liquidation) or Chapter 11 (reorganization) protection. This article offers some tips to help contractors maximize their chances of getting paid. It explains how to obtain a security interest in the project, get paid from assets that aren’t part of the bankruptcy estate, and protect the right to payment for current work.
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BANK Wire – FASB backs off fair value proposal
Spring 2011
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 403
Abstract: This issue’s “BANK Wire” explains that FASB has tentatively decided to allow banks to continue reporting loans held for collection at amortized cost rather than at fair value. It also notes appraisal and evaluation policies and procedures in view of new guidelines issued by the five banking regulators in December; FASB’s deferral of the effective date for certain disclosures about troubled debt restructurings (TDRs); and the Secure and Fair Enforcement for Mortgage Licensing Act, which imposes strict licensing and registration requirements on mortgage loan originators (MLOs).
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Do you think all financial statements are created equal?
Spring 2011
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 624
Abstract: When sitting down to review a customer’s financial statements, banks shouldn’t forget to consider the differences between public and private companies, the customer’s incorporation type, and the accounting method used. This article discusses the details of these factors to help banks take into account their borrowers’ differences.
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ALLL best practices – Pay attention to qualitative factors
Spring 2011
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 492
Abstract: Staying on top of the allowance for loan and lease losses (ALLL) is critical for banks, especially in the current economy. If examiners find that an ALLL is underfunded, they may downgrade the bank’s CAMEL rating, require it to increase capital levels or take other remedial action. One of the biggest challenges in calculating the ALLL is assessing the impact of qualitative, or “environmental,” factors that cause a bank’s loss estimates to deviate from its historical loss experience. This article looks at interagency guidance that provides a useful outline for this analysis, but also discusses best practices proposed by two examiners.