2012
Showing 609–624 of 717 results
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Moneylines: News briefs for businesses
February / March 2012
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 337
Abstract: This issue’s “Moneylines” cites several recent surveys. One measures the confidence of small to midsize business owners regarding their business prospects in the upcoming six months; another shows that many companies are rushing into cloud computing unprepared; and yet another reveals that small to midsize businesses are vulnerable to corruption.
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Great uncertainty — Savvy tax planning calls for an early start this year
February / March 2012
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 1069
Abstract: When it comes to taxes, 2012 will likely bring great uncertainty. So to prepare an effective tax plan this year, it’s necessary to look ahead at the many issues in flux. While the presently low income and capital gains rates don’t expire until 2013, taxpayers should immediately consider a wide variety of tax planning strategies — including possibly selling appreciating assets and accelerating income into 2012. This article includes a chart showing the scheduled tax rate changes, while a sidebar notes that the Patient Protection and Affordable Care Act of 2010 will make higher-income taxpayers subject to two new Medicare taxes.
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Ruling highlights dangers of exposing whistleblowers
February / March 2012
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 386
Abstract: When dealing with whistleblowers protected by the Sarbanes-Oxley Act, public companies need to tread lightly. This article discusses a recent decision by the U.S. Department of Labor’s Administrative Review Board, which allowed a whistleblower’s retaliation complaint to proceed, even though he hadn’t been fired or otherwise subjected to “tangible employment consequences,” such as a demotion or suspension.
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How the SEC is clearing the way for proxy access votes
February / March 2012
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 576
Abstract: The SEC has abandoned its efforts to make proxy access mandatory for all public companies, but it has finalized a rule that allows shareholders to propose proxy access procedures on a company-by-company basis (so-called “private ordering”). This article explains what it means for public companies.
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What do shareholders want? — Latest ISS survey offers some answers
February / March 2012
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 823
Abstract: Management teams at public companies may not always understand or adequately address shareholder concerns — but they need to try. One valuable tool for learning what shareholders want is the annual survey conducted by Institutional Shareholder Services (ISS). This article summarizes results from its recent survey. For example, public companies and institutional investors agree on many critical corporate governance topics, including compensation and board member qualifications. But they differ on other certain key issues, including “say-on-pay.”
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Enterprise risk management: The time to act is now
February / March 2012
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 996
Abstract: Corporate shareholders, government regulators, stock exchanges and credit rating agencies are scrutinizing the way public companies manage risk. Implementing an enterprise risk management (ERM) program is one of the best ways for companies to address such concerns. But companies have been slow to implement ERM or have done so ineffectively. This article looks at guidelines developed by the Committee of Sponsoring Organizations of the Treadway Commission to help companies develop a customized approach to ERM. A sidebar lists some specific action steps.
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COMPLIANCE ALERT
February / March 2012
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 125
Abstract: A brief list of key tax reporting deadlines for February, March and April.
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2012 vs. 2011 retirement plan limits
February / March 2012
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 108
Abstract: This brief chart highlights numerous retirement plan limits.
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Is that domestic relations order qualified?
February / March 2012
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 380
Abstract: Every plan administrator likely will have to handle a domestic relations order at some time. This brief article discusses what an administrator needs to know to make sure the order is qualified before distributing funds owed to a plan participant to another person.
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They’re back … The required minimum distribution deadline is nearing
February / March 2012
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 562
Abstract: While some were hoping for a reprieve from the IRS similar to that in 2009, retirement plan participants must take required minimum distributions (RMDs) for the 2011 tax year. RMDs are minimum amounts that certain participants must take each year. This article reviews when to start these distributions and how much to distribute.
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Dealing with terminated employees’ plan balances
February / March 2012
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 700
Abstract: When a participant terminates employment with a company and leaves a vested account balance in the plan, several options are available. The terms of the plan document will control the participant’s decision. This article discusses the options available to plan sponsors, including when a plan can “force out” a participant’s balance.
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It’s a privilege — Understand the ERISA fiduciary exception to the attorney-client privilege
February / March 2012
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 845
Abstract: Plan sponsors communicate with attorneys as to plan requirements and potential legal issues regularly. These communications may be subject to the attorney-client privilege, but then again, they may not. This article explains what ERISA plan fiduciaries must understand about the attorney-client privilege and its exceptions.
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Back to Basics — Zero in on concentration risks
February / March 2012
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 489
Abstract: Too much reliance on one customer or supplier can be dangerous. This article shows how to identify risky accounts not only by asking borrowers to provide a list of major customers and suppliers, but by checking external sources as well. It also explains why it’s helpful for borrowers to analyze the gross and operating margins for all major customers.
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How to tackle poor cash flow
February / March 2012
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 699
Abstract: If a small-business customer is constantly losing the battle against cash going out vs. cash coming in, what can its lender do? The answer lies in the lender’s familiarizing the customer with the concept of a cash flow gap and showing how to narrow it. This article explains how to calculate a cash gap, and how companies can reduce it by keeping inventory lean and improving collection procedures.
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Making out-of-step borrowers look normal
February / March 2012
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 896
Abstract: No two businesses look exactly alike, but lenders often compare borrowers in the same industry to one another or themselves over time to get a better understanding of a borrower’s past and future earning power. Such comparisons require “normalizing” reconciliations to the income statement and balance sheet. This article offers a summary of the most common categories of financial statement reconciliations that lenders encounter, including different accounting practices, one-time charges and collateral. A sidebar explains how to scrutinize a borrower’s discretionary expenses.
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Easy to steal, hard to reveal — Why inventory is a prime fraud target
February / March 2012
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 674
Abstract: Most borrowers pledge inventory as loan collateral. But it’s also a popular place for the unscrupulous to hide embezzlement. This article explains what makes inventory fraud so appealing and the methods fraudsters use to pull it off. It also explains how lenders can be important watchdogs in the battle against fraud.