2013
Showing 513–528 of 735 results
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Are you ready for the changes? Final rule on EHR Stage 2 released
Spring 2013
Newsletter: Healthcare Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 683
Abstract: CMS has released its final rule that hospitals must satisfy to qualify for incentives in Stage 2 of the Electronic Health Record (EHR) Incentive Program. This article discusses the final regs as they pertain to several key areas: new “core” and “menu” objectives, clinical quality measure (CQM) reporting, and Medicare payment adjustments.
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Before donating a vehicle, find out the charity’s intent
April / May 2013
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 310
Abstract: Cash is the easiest way to give to a charity, but sometimes it’s more advantageous to donate other assets — and sometimes it’s not. For example, the value of one’s deduction for a donated vehicle can vary greatly depending on what the charity does with it. As this brief article explains, the deduction might be lessened if the charity sells the vehicle.
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Family businesses – What’s the best way to address conflicts of interest?
April / May 2013
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 649
Abstract: It’s normal for a family business to have to deal with not only with company issues, but also personal matters. When those issues conflict, trouble can’t be far behind. But this article explains that there are ways to handle such problems and keep them from cropping up again down the road. It looks at where trouble may arise and how a conflict-of-interest policy can help an organization identify and remedy potential issues.
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Renovating your house – Projects that can pay off when you sell
April / May 2013
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 718
Abstract: After several stagnant years, the market for remodeling and renovation projects is showing signs of strength. This article offers advice to help homeowners determine which remodeling projects will offer the most bang for the buck when it comes time to sell. Very few homeowners completely recover the costs of their remodeling projects, but replacement projects, along with projects that make existing space more usable, tend to do well at resale time. A sidebar shows how even small projects can pack big rewards.
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How to manage a business in uncertain times
April / May 2013
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 850
Abstract: In today’s uncertain economy, it may be tempting to postpone major business decisions. But doing so can lead a business into a downward spiral. This article explains why, and offers six guidelines for moving forward. A sidebar offers examples of companies that were founded or that introduced successful products during difficult economic times.
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Zeroing in on fraud with data analysis
Spring 2013
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 420
Abstract: With the overwhelming amounts of financial data being churned out by businesses every day, detecting fraud might seem like looking for a needle in a haystack. But this article shows how qualified fraud experts can zero in on fraud, and produce reliable substantiating calculations, by using a number of data analysis techniques.
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Take us to your leader – Appraisers assess company risk with key-person discounts
Spring 2013
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 685
Abstract: The great thing about “key people” is that they’re indispensable. But that’s also the bad thing: Their company would likely start to struggle almost immediately upon their departure or sudden demise. Appraisers recognize this danger and have a detailed way of calculating its effect on business value: the key-person discount. This article explains when it’s applicable — and, on the opposite side of the coin, how certain factors can reduce or eliminate use of this discount.
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Appraisal rights action has broad implications
Spring 2013
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 645
Abstract: This article discusses a court case that provides insight into how to value common stock in a going-private transaction. The primary discrepancy between the parties’ experts was whether to subtract a liquidation preference from the value of equity before allocating value to common shares. The court ruled not only on the dissenting shareholders’ arguments, but also on several other noteworthy valuation matters — in a way that demonstrated its disdain for what it considered subjective, speculative and academically inferior analyses of fair value. In Re: Appraisal of Orchard Enterprises, Inc., WL 2923305, July 18, 2012 (Delaware Court of Chancery).
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Is the FLP safe? Valuation discounts could be on the chopping block
Spring 2013
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 842
Abstract: Family limited partnerships (FLPs), among the more popular estate planning tools, could be on the chopping block as Congress looks for ways to cover the budget deficit. Already, there’s talk of eliminating FLP valuation discounts. This article looks at the effectiveness of these discounts on an FLP’s limited partner interests and explains how to strengthen an FLP against IRS scrutiny. A sidebar discusses one case which upheld an FLP even though formalities hadn’t been concluded before the donor’s death. Estate of Keller, No. 10-41311, Sept. 25, 2012 (5th Cir.)
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COMPLIANCE ALERT
April / May 2013
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 46
Abstract: Some key tax reporting deadlines for April and May.
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Don’t get caught in a beneficiary battle – Keep beneficiary designations up to date
April / May 2013
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 349
Abstract: When employees sign up to participate in a group retirement plan, one of the documents they complete is a beneficiary designation form. It’s a form that should be reviewed and updated when appropriate, as demonstrated by a recent court case. This brief article summarizes the case and its importance.
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DOL clarifies brokerage window disclosure requirements
April / May 2013
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 468
Abstract: The Department of Labor (DOL) last year provided guidance on ERISA service provider fee disclosure regulations. The guidance clarified disclosure requirements when brokerage windows are available in a plan. A brokerage window is a self-directed type of qualified retirement plan as opposed to the more common platform of funds from which a participant can choose. This article reviews the guidance on brokerage windows.
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Is it time to review your 401(k) plan?
April / May 2013
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 895
Abstract: Plan sponsors have a fiduciary responsibility to ensure that their qualified plan complies with all current employee benefits laws and regulations. In addition, they must make certain that the plan functions within the plan’s current provisions. One of the most effective ways to do this is for plan sponsors to review the plan annually. This article highlights 10 compliance areas from the IRS 401(k) plan checklist that every sponsor should consider.
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Plan to offer diverse investment options – Understanding ERISA diversification requirements
April / May 2013
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 876
Abstract: The Employee Retirement Income Security Act (ERISA) requires that a fiduciary diversify plan investments to minimize plan participants’ risk. Plan fiduciaries must act cautiously and solely in the best interest of the plan’s participants and beneficiaries. Who’s a fiduciary, and what are his or her responsibilities in a defined contribution (DC) retirement plan that allows participants or beneficiaries to direct their investments? This article answers these questions and more.
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Back to Basics – Putting Benford’s Law to work
April / May 2013
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 430
Abstract: It may seem intuitive that, in a list of numbers, the first digit will just as likely be one numeral as any other. But “Benford’s Law” shows that “1” appears nearly a third of the time, and each succeeding numeral has a progressively smaller frequency. This makes Benford’s law an useful tool for investigators to unearth fraud. This article explains how, and discusses a spreadsheet tool that makes it easy to put this technique into effect.
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How much is a business worth?
April / May 2013
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 654
Abstract: If a loan customer overextends itself by paying an inflated price for a business, there’s a good chance it will have a problem meeting its loan obligations. Rather than let that happen, an astute lender knows the importance of professional valuations and what goes into them. This article reviews some of the basics: the several meanings of value, the three approaches to valuing a business, and the importance of using a qualified appraiser.