2013
Showing 1–16 of 735 results
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Practical Perspectives: Key financial issues for you and your family – Catching up on capital gains planning
Year End 2013
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 450
Abstract: After “Bill” joins an investors’ club, he realizes that he and his wife, Evelyn, must consider the potential impact of capital gains on their family’s tax bill. In this issue’s “Practical Perspectives,” the couple’s financial advisor discusses some of the basics, such as “basis,” short- vs. long-term capital gains, and differing tax treatments.
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Moneylines: News briefs for businesses
Year End 2013
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 286
Abstract: This issue’s “Moneylines” looks at the taxation burden borne by S corporations, the importance of checking job-seekers’ references, and how social networking can help a company with its next technology purchase.
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Are you donating … the right way?
Year End 2013
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 679
Abstract: Making a charitable donation should feel good in and of itself. But doing so can feel even better when the effect on one’s tax bill is positive. This article offers a few fundamental ways to donate the right way. It notes the importance of determining whether the donee qualifies as a charitable organization according to IRS requirements, and goes on to discuss the form of one’s donation, how much is deductible, and keeping good records.
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Ducks in a row – Preparing your company for next year’s budget
Year End 2013
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 1067
Abstract: As one year winds down and another revs up, it’s important for any company to address the elements of its business budget. If any of the major items are askew, it could diminish the value of the time that’s put into the budgeting process and weaken the effectiveness of the budget itself. This article discusses the process, which involves analyzing the numbers, reviewing inventory and services, and evaluating risks. A sidebar looks at one consulting firm’s tips on improving the process.
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FINRA issues FAQs about public offering review process
Year End 2013
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 404
Abstract: Among other things, the Financial Industry Regulatory Authority (FINRA) reviews the underwriting arrangements for all public offerings to ensure that the underwriter’s compensation is fair and reasonable. To demystify what can be a confusing process, FINRA recently published a set of answers to frequently asked questions (FAQs) about public offering reviews. This article looks at some of the highlights.
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Executives: Watch out for clawbacks
Year End 2013
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 474
Abstract: The SEC has adopted a more aggressive approach toward “clawbacks” of CEO and CFO compensation. Emboldened by a recent win in a federal court case, the SEC has signaled that this issue is a priority and it will continue to seek clawbacks from executives after a public company restates its financials for misconduct-related reasons — regardless of the executives’ role in the transgressions that led to the restatement. This article discusses how the SEC is expanding its efforts.
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How new regs help promote tax-efficient acquisitions
Year End 2013
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 631
Abstract: In May 2013, the IRS issued final regulations that may provide greater flexibility to structure acquisitions in a tax-efficient manner. This article describes how these regulations enable corporations to sell a subsidiary’s stock to noncorporate buyers — such as private equity funds or groups of funds — on a tax-advantaged basis.
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Updated COSO framework – Will your company’s internal controls make the grade?
Year End 2013
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 919
Abstract: Earlier this year, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) updated its Internal Control — Integrated Framework. The framework is particularly relevant for public companies required by the Sarbanes-Oxley Act to file annual reports on the design and operating effectiveness of their internal controls. This article discusses the five interrelated components of the COSO framework and the enhancements that bring the framework into line with changes that have occurred over the past 20 years. A sidebar lists the 17 principles of effective internal control defined in the updated framework.
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News for Nonprofits – IRS releases Interactive Form 1023
Year End 2013
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 395
Abstract: In this issue, “News for Nonprofits” notes that the IRS has rolled out an alternative version of Form 1023, “Application for Recognition of Exemption under Section 501(c)(3) of the Internal Revenue Code.” It also discusses a study that shows the importance of baby boomers as a source of charitable funding, and points out a bank fraud scheme involving an advisor in a residential mental health support program.
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Good as gold – 4 tips for retaining volunteers
Year End 2013
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 420
Abstract: Long-term volunteers can save a nonprofit the time and money it would spend training new volunteers. They also become ambassadors and recruiters for the organization. And through their knowledge and experience, long-term, or “repeat,” volunteers add value to programs. To help nonprofits keep this precious commodity on board, this article offers four tips for retaining them.
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Stack up with benchmarking – Ratios can provide crucial insights
Year End 2013
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 743
Abstract: Nonprofits that don’t benchmark their data against themselves and other organizations are at a disadvantage. They miss out on the financial insights that benchmarking can bring. This article looks at what benchmarking can accomplish and discusses several types of benchmarking ratios. It then explains how the results can help a nonprofit evaluate its effectiveness in meeting its mission.
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Board matters – Creating a governance policy
Year End 2013
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 876
Abstract: A board governance policy protects your nonprofit’s board of directors as it guides the organization. It’s a framework for making ethical decisions, taking appropriate actions and handling real or potential conflicts. As this article explains, a sound governance policy spells out the role and duties of board members and gives an overview of how the board will operate. In addition, a sidebar notes, there are a number of additional policies relating to board oversight that a nonprofit should have in place.
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Ask the Advisor – Q: How do I choose between two appealing prospective buyers?
Year End 2013
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 427
Abstract: Choosing between two buyers with equally enticing offers can be challenging. But there are likely to be some important differences between the two. The key for the seller is to understand its own goals. Depending on such objectives, this column explains, the seller can decide which factors in each deal deserve the most consideration.
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Taking the private path away from the public spotlight
Year End 2013
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 632
Abstract: Although not as familiar or common as going public, going private is an increasingly attractive option for some companies. But it can be a long and complicated process. Before proceeding, a company needs to understand the risks and be confident that the potential benefits outweigh them. This article discusses several common problems that these transactions can mitigate or eliminate, and looks at the two most common approaches to going private.
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Déjà vu deal: What to do when a buyer comes knocking again
Year End 2013
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 639
Abstract: Turning away a former prospective buyer without first considering the new offer can be foolhardy. Such buyers are likely to have learned from their mistakes and may be more focused and committed to making the deal work the second time around. This article explains what owners should consider when deciding whether to give a buyer a second chance.
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Scale or scope? The critical choice for business buyers
Year End 2013
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 844
Abstract: Most business acquisitions fall into one of two broad categories: scale or scope. While an M&A transaction can realize both of these goals, successful buyers typically decide which type of deal will best serve their long-term strategic objectives before they begin the acquisition process. This article looks at some of the more common potential economies of scale, while noting that scope buyers can use acquisitions as a springboard into new and unfamiliar territory. A sidebar discusses the seller’s role in the process.