2012
Showing 657–672 of 717 results
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Get ready for new Medicare taxes
January / February 2012
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 1365
Abstract: Beginning in 2013, higher-income taxpayers are scheduled to be subject to additional Medicare taxes, including a 3.8% tax on investment income. This is a dramatic departure from current Medicare taxes, which are limited to wages and self-employment income. This article explains how the new taxes will work, and defines what will and what won’t constitute investment income. It also lists strategies for reducing or eliminating the new tax. One sidebar notes that, in many cases, the taxes will have a bigger impact on married couples than on single taxpayers. Another sidebar offers a table showing how income and capital gains tax rates will change in 2013.
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Practice Notes — The art of practicing evidence-based medicine
Winter 2012
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 469
Abstract: Evidence-based medicine (EBM) has focused on the treatment of inpatients in hospital settings. But it’s clear that it’s just as valid for outpatients in physician practices. Several provisions outlined in the Patient Protection and Affordable Care Act (PPACA) give physicians the incentive to practice this brand of medicine. This article describes some of the basics of EBM, while a sidebar shows where to find more information.
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Get ready for a RAC attack
Winter 2012
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 859
Abstract: Medicare’s Recovery Audit Contractor (RAC) programs are now operational in all 50 states — and beginning Jan. 1, 2012, all states must have RAC programs in place to identify improper payments for Medicaid services. Furthermore, the audits are now focusing on outpatient settings as well as inpatient. So all physician practices that submit claims to these federal programs will likely be reviewed at some point by a RAC. This article shows what happens if a RAC determines an overpayment has been made to a practice, and how the appeal process works. It also shows how to prepare for an audit, while a sidebar lists the four RAC contractors and their assigned territories.
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Budget problems? — Get a handle on soaring costs
Winter 2012
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 712
Abstract: At a time when practices everywhere are being squeezed by the faltering economy and the need to provide top dollar for top-notch physicians — yet while overhead costs seem to be climbing higher and higher — it’s more essential than ever to contain costs. This article shows how to negotiate for better prices; determine that the practice is being staffed most cost-efficiently; and re-evaluate health insurance costs.
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How to select malpractice coverage and evaluate carriers
Winter 2012
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 807
Abstract: Selecting the terms of medical malpractice coverage is a complex, critical task, as is evaluating insurance carriers. This article discusses the amounts of coverage necessary and the types to choose from. It also describes important provisions that physician practices should scrutinize closely, and explains how to choose the right insurance carrier.
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Ask the Advisor – My commercial tenant just filed for bankruptcy — now what?
January / February 2012
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 501
Abstract: The uncertain economy is teaching landlords a hard lesson: Even reliable, long-time tenants can tread water for only so long, and bankruptcy is an inevitable reality for some. A tenant’s bankruptcy filing has repercussions for its lease obligations, so it’s important to know what to expect and how to protect oneself. This article explains the rights and responsibilities of landlords and tenants under a Chapter 7 liquidation or Chapter 11 reorganization.
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How to leverage loss deductions when transferring FLP or LLC interests
January / February 2012
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 613
Abstract: Real estate investors who hold properties in a family limited partnership (FLP) or limited liability company (LLC) are likely making transfers of ownership interests to family members in an effort to “shift” income to those in a lower tax bracket or to tax efficiently transfer wealth to the next generation. But, in the current economy, some properties held by an FLP or LLC may be generating operating losses. This article shows how one can still make a gift of an FLP or LLC interest and maximize the benefit of loss deductions.
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Decisions, decisions — Options for minimizing exit costs from a CMBS loan
January / February 2012
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 873
Abstract: Commercial mortgage-backed securities (CMBS) loans provide real estate investors access to a larger pool of financing at lower rates than they could qualify for on their own. But when buying a property that’s being financed with a CMBS loan, it’s important to consider the consequences of exiting the loan. This article explains the concepts of yield maintenance vs. defeasance and their role in CMBS loans, and shows how to craft the loan document. Careful forethought will be rewarded with greater flexibility and lower costs if the property is later sold or refinanced.
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Know the tax consequences of an installment sale
January / February 2012
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 717
Abstract: In a slow real estate market where financing can be tough to obtain, some investors are finding they have a better chance of disposing of real property in an installment sale. This type of transaction provides some financial benefits to both buyer and seller. But it’s important to understand the ins and outs before jumping in. This article discusses the potential pros and cons, and explains how to report an installment sale under the “installment method.” A sidebar notes that a wraparound mortgage can avoid the negative tax treatment that occurs when a buyer assumes an existing mortgage that’s more than their installment sale basis in the property.
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Newsbits
Winter 2012
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 480
Abstract: This issue’s “Newsbits” looks at tax treatment of cell phones a nonprofit provides to its employees; how to find out who the biggest corporate givers are; and a new form that the IRS has published that not-for-profits should use to request determinations — other than initial exemption applications — about their tax-exempt status.
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Nonprofits without borders — Generating revenue from foreign sources
Winter 2012
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 748
Abstract: As the U.S. economy continues its rocky course, more and more organizations are thinking creatively and reaching beyond traditional geographic borders to pump up donations, membership, product sales and conference attendance — the activities that often drive revenue. While these initiatives can certainly pay off, it’s important to consider factors such as tax implications, payment issues and the necessity of building relationships with foreign donors.
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How to embrace accountability
Winter 2012
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 599
Abstract: Nonprofits need to embrace accountability to protect the organization and its people, to demonstrate openness and forthrightness in external dealings and to support the greater good. Embracing accountability also helps not-for-profits fulfill their fiduciary responsibilities to donors, constituents and the public. But how can nonprofits truly embrace this abstract term? This article discusses accountability in terms of governance, financial statements, communications and the organization’s mission.
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It’s all political — or is it? What nonprofits can and can’t do in campaigns
Winter 2012
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 814
Abstract: With election season heating up, not-for-profits must take care not to stray into prohibited political activity that could jeopardize their tax-exempt status. The IRS has addressed the acceptability of several common activities. This article discusses the dividing lines separating partisan vs. nonpartisan activities in areas such as voter registration drives, candidate appearances and business activities. A sidebar shows how tax law distinguishes between politics involving candidates and lobbying involving legislation; certain involvement is permissible.
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What does 2012 hold for your personal financial standing?
January / February 2012
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 523
Abstract: The new year is a good time to reassess one’s personal financial standing for 2012. As this article explains, it begins with a measurement of personal net worth. It’s also important to evaluate one’s amount of homeowners and life insurance, along with contributions to retirement and health accounts.
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Money doesn’t grow on trees — Help your children acquire a saving and investing mindset
January / February 2012
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 550
Abstract: It might be tough to convince children who are growing up in relative affluence of the importance of saving and investing. But they can have a rude awakening once they’re on their own. This article offers tips for teaching children how to respect the value of money. This includes having them earn their own money; showing them the value of compounding; and letting them help build an age-appropriate portfolio.
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Exemption portability not all it’s cracked up to be — Create a credit shelter trust as an alternative
January / February 2012
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 829
Abstract: Married couples who are concerned about estate planning have probably heard about how the 2010 Tax Relief act provided for the “portability” of the estate tax exemption. But, without congressional action, gift and estate tax exemptions will decrease and tax rates will increase — and the portability of exemptions will expire, thereby increasing possible exposure to estate tax liability. However, as this article explains, a credit shelter trust can help protect assets.