2013
Showing 481–496 of 735 results
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Patient Protection and Affordable Care Act – Are your employee health benefits up to snuff?
Spring 2013
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 848
Abstract: Some of the provisions of the Patient Protection and Affordable Care Act have already gone into effect. Others that could affect nonprofit employers will become law in 2014. The primary employer provision of the law applies only to larger nonprofits, but the act offers a tax credit to encourage smaller nonprofits to offer health care benefits to their staff members. This article offers a summary of some of the actions nonprofit employers are expected to take. A sidebar addresses nonprofit hospital accountability.
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News for Nonprofits – ATRA gives contributors incentives and disincentives
April / May 2013
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 433
Abstract: In this issue, “News for Nonprofits” discusses how the American Taxpayer Relief Act of 2012 (ATRA) affects charitable donors. It notes that, while ATRA may offer some donors a disincentive to give, it should, on balance, be good news for charitable organizations seeking to boost donations.
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Taking on debt for all the right reasons
April / May 2013
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 771
Abstract: Avoiding debt is almost always good advice. But borrowing money can be a smart solution if it’s used for the right reasons. Sometimes it might even catapult an organization from a tough financial situation. This article discusses circumstances in which borrowing may be advisable and offers suggestions for obtaining financing.
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Unrestricted funds: The stairway to flexibility
April / May 2013
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 699
Abstract: Charitable organizations need cash to carry out their daily operations. And having an adequate and steady stream of funds without strings attached — also known as “unrestricted funds” — is the best way to keep a charity’s operations and programs strong and sustainable. But securing such funds isn’t easy in an environment of public sensitivity toward nonprofits that spend too much money on administrative costs. This article offers advice, while a sidebar describes three categories of funds.
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Assembling a bad board of directors – You need to know what to avoid before you can succeed
April / May 2013
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 574
Abstract: The conventional way to discuss what to look for when selecting board members is to focus on positive traits and desirable skills. But it’s also important to foresee what characteristics might create problems — or render the board imbalanced, improperly motivated or ineffective. This article looks at four things not to do when selecting board members.
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When is the right time to have your company appraised?
Spring 2013
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 691
Abstract: Many business owners assume the only right time to have their companies appraised is when they’re ready to sell. Not so. There are, in fact, many “right times” to engage the services of a professional appraiser: for example, when establishing an employee stock ownership plan (ESOP), evaluating business operations, establishing creditworthiness, or achieving estate planning benefits. This article discusses these reasons and the three valuation methods that appraisers use.
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Rising tide – The latest on long-term care insurance
Spring 2013
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 533
Abstract: Everyone needs to consider how they’ll pay for extended care later in life should they need it. Long-term care insurance is one option, but it’s changing right along with the overall health care landscape. This article explains the reasons why buying insurance may be a good option, but also notes the importance of considering one’s age and a policy’s costs and terms.
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4 myths about managing your debt
Spring 2013
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 430
Abstract: No matter where one stands in the income-earning hierarchy, debt management is vital. Underestimating or ignoring obligations can delay or even prevent a person from accomplishing many financial goals. This article discusses four myths about managing debt, involving credit reports, closing out credit cards, paying off debt with other funds, and filing for bankruptcy.
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S corporation focus – IRS scrutiny of unreasonable salaries likely to continue
Spring 2013
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 891
Abstract: Many S corporations seek to manage their payroll tax liability by minimizing shareholder-employee salaries and compensating them mostly via dividend distributions. But the IRS views unreasonably minimized salaries as an improper means of avoiding payroll taxes. This could lead to the employer and/or employee receiving a bill for unpaid taxes, interest and possibly even penalties. This article explores what “reasonable” compensation is, while a sidebar discusses the new Medicare tax vis-à-vis S corporation distributions. Watson v. U.S., No. 11-1589, Feb. 21, 2012 (8th Cir.)
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Tighten your supply chain with JIT purchasing
Spring 2013
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 310
Abstract: A manufacturing company’s most valuable asset — its inventory — may be sitting idle on warehouse shelves or in storage rooms, sometimes for months at a time. But just-in-time (JIT) purchasing may help the company reduce its hidden costs. This article explains how JIT purchasing can help distributors minimize the lag time between taking possession of a product and shipping it to customers.
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Crossing the (state) line – If expansion plans call for doing business in other states, factor in tax liability
Spring 2013
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 599
Abstract: Expanding companies need to do their homework before expanding into other states, even if it involves no physical presence. Such presence is still required today to trigger sales and use tax collection obligations, but many states require only a minimal presence to establish nexus for income and franchise tax purposes. This article shows how nexus is established and how a company can turn taxation by multiple states to its own advantage.
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Best practices: Cash flow forecasting
Spring 2013
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 611
Abstract: Capital is the lifeblood of any manufacturing business. Each week, expenses must be met, even though customers might not pay on time — or in full. This article offers three best practices to help eliminate much of the heartburn associated with managing a manufacturing facility’s day-to-day capital.
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Is your business ready for the baby boom bust?
Spring 2013
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 858
Abstract: The oldest of the baby boomers currently are winding down their careers, including thousands of manufacturing business owners. But baby boom entrepreneurs are expected to face fierce competition when courting potential buyers. This article offers advice to help sellers position their company for a successful sale amid the buyers’ market of the coming decades. It discusses creating a transition plan and fixing company weaknesses before putting it on the market. A sidebar lists a few basic steps to establishing a successful succession plan.
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Ask the Advisor – Q. What is reputational risk and how might it affect my deal?
April / May 2013
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 418
Abstract: An unsuccessful M&A transaction can cause any business’s reputation to suffer. Buyers that fail to close a deal may, for example, face shareholder repercussions. Sellers could gain a “damaged goods” reputation among other prospective buyers. This column describes how to minimize the chance of a damaged reputation.
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Get your deal off to a good start with a letter of intent
April / May 2013
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 511
Abstract: Although it isn’t mandatory, a letter of intent (LOI) can help facilitate a smoother M&A transaction. These documents are drafted before the due diligence and negotiation stages and set forth the principal points of a merger, define critical terms and even resolve potentially contentious issues. This article discusses both the binding and nonbinding LOI provisions.
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Big mistake! – Don’t let one trip up your business sale
April / May 2013
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 838
Abstract: Almost no detail is too big or too small to affect the eventual outcome of an M&A deal. But there are ways to reduce the odds of making a deal-killing mistake by knowing where similar transactions have gone astray. This article examines some of those mistakes, such as overvaluing a business, selling at the wrong time, or neglecting basic housekeeping tasks. A sidebar notes a few of the “loose ends” a seller should clear up before closing a deal.