2013
Showing 129–144 of 735 results
-
Step up to a bond ladder
September / October 2013
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 782
Abstract: Today’s low interest rate environment is a double-edged sword for many investors. While it’s nice to lock in an attractive rate on a mortgage, paltry returns on fixed-income investments make it difficult to generate income from savings. Longer-term bonds generally offer higher yields, but increase interest-rate risk. But investing in a bond ladder can diversify bond holdings and generate steady income over a specific period of time with reduced interest rate risk. This article explains how bond laddering works and the advantages it offers.
-
Tax-efficient ways to manage capital gains
September / October 2013
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 733
Abstract: The happy glow from an investment portfolio’s rising net worth can quickly fade when it’s time to calculate the annual tax bill. Why? Capital gains tax. This article describes the kinds of assets that are subject to short- and long-term rates and where those rates presently stand. It also offers several strategies for reducing potential capital gains tax liability. A sidebar discusses the “wash sale” rule that can come into play when selling securities.
-
Lease accounting proposals likely to affect most companies
October / November 2013
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 322
Abstract: The Financial Accounting Standards Board and the International Accounting Standards Board are reviewing comments on their joint proposal to overhaul the lease accounting standards. If adopted, the new standards would affect virtually every company involved in lease transactions. This article examines the details.
-
Fair disclosure in the Internet age – Using social media for corporate announcements
October / November 2013
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 744
Abstract: Public companies are increasingly using social media outlets, such as Facebook, LinkedIn and Twitter, to make important announcements. But these relatively new communication channels raise questions about compliance with Regulation FD, the SEC’s “fair disclosure” regulation. This article discusses SEC guidance to address these questions.
-
Targeting financial fraud – A look at the SEC’s newest weapon
October / November 2013
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 520
Abstract: After focusing on financial-crisis-related cases for several years, the SEC is once again turning its attention to accounting fraud and other financial-disclosure issues. The Commission is developing software that sifts through the numbers and language in financial reports for warning signs that earnings have been manipulated or results misstated. This article explains how language — ranging from a higher word count to fewer colons and present tense verbs — could signal potential fraud.
-
Insider trading – How a 10b5-1 plan may help reduce risk
October / November 2013
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 838
Abstract: “Insider trading” is a highly charged term, but it’s not necessarily illegal for corporate insiders to buy and sell stock or other securities. Nevertheless, even well-intentioned trades by insiders can cause trouble for public companies. One of the most effective defenses against liability for illegal insider trading is a 10b5-1 trading plan that’s independently administered by a broker or other third party. This article explains how a 10b5-1 plan should be designed and describes best practices to follow even with such a plan. A sidebar discusses legal vs. illegal activities.
-
The Contractor’s Corner – How can I trim plan distribution costs?
Fall 2013
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 437
Abstract: This issue’s “Contractor’s Corner” looks at a contractor who’s concerned about the large amounts of money it takes to distribute building plans — not only the hard cost of the initial printing, but also the expense of revising the plans, overnighting specs to project participants and using a courier service during the job itself. The answer lies in “reprographics” —the practice of reproducing both physical and digital content via means such as scanning, photography, xerography and digital printing.
-
Six Sigma for construction companies
Fall 2013
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 577
Abstract: “Six Sigma” is a rigorous set of business-improvement practices originally intended for manufacturers and refined by tech giant Motorola in the 1980s. Since then, Six Sigma has been applied to a wide variety of industries — including construction. This article explains the concept and focuses on a particular methodology (DMAIC, or “define, measure, analyze, implement and control”) that contractors are likely to use.
-
Fraud alert: How contractors can stay on guard
Fall 2013
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 665
Abstract: Contractors have money coming into the office. They’ve got equipment, tools and supplies on the job site. And, often, they’ve got operations spread out over several locations. For these reasons, they must always be on guard for fraudulent activity. This article describes some of the scams that can occur both on the project site and in the office and offers suggestions for deterring them.
-
Year end tax planning – Getting all you can from equipment purchases
Fall 2013
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 914
Abstract: The American Taxpayer Relief Act temporarily extended the two primary depreciation breaks: 50% bonus depreciation and Section 179 expensing. But time is running out to claim both in their existing, high-value formats. This article explains the breaks and which assets qualify for them — and how it’s possible to claim both. However, it notes that both breaks will be drastically reduced next year unless Congress acts. A sidebar reviews some key distinctions between the cost of owning an asset and the expense of operating it.
-
Colleges and Universities Compliance Project – IRS report may apply to broader nonprofit sector
Fall 2013
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 432
Abstract: In 2013, the IRS released its final report about its Colleges and Universities Compliance Project, which was designed to gather information about endowments, executive compensation and unrelated business income (UBI) at randomly selected institutions of higher learning. The IRS identified significant problems with the compensation of high-level individuals and with UBI tax filings. The agency’s findings should be of interest not only to colleges and universities, but to all tax-exempt organizations, because the IRS has indicated that it might expand its compliance project.
-
Good timekeeping is always worth your while
Fall 2013
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 577
Abstract: Maintaining detailed time records for staff may not be the most enjoyable task, but timekeeping is necessary for most nonprofits. However, there are ways to make the job less onerous. This article offers a number of reasons why timekeeping is critical and notes that there are many ways to track and allocate payroll and related expenses.
-
Making the most of your volunteer workforce
Fall 2013
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 676
Abstract: It’s easy for nonprofits to take their volunteers for granted and neglect to solicit their opinions or reward their talent and experience. Such neglect can cause organizations to miss out on valuable perspectives and lead to demoralized volunteers. This article looks at ways to get the most from volunteers and keep them committed by developing a formal orientation process and a “career path” that gives them a stake in the nonprofit’s success.
-
Risk management: How to contain threats before they become critical
Fall 2013
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 849
Abstract: Financial risks may be the most obvious threats to their well-being, but nonprofits need to worry about other risks as well — from threats to their reputation in the community to their volunteers’ conduct. Nonprofits without a comprehensive risk management plan may be courting unnecessary danger. This article discusses how to identify and prioritize risks, how to develop a risk-management policy, and types of insurance that can mitigate some threats. A sidebar highlights emerging risks that nonprofits are likely to encounter in the years ahead.
-
News for Nonprofits – Volunteers more likely to find work
October / November 2013
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 436
Abstract: This issue’s “News for Nonprofits” describes a government 10-year study which found that unemployed individuals who volunteer over the next year are 27% more likely to find jobs by year end than those who don’t; a free widget that enables donors to recommend grants from their donor-advised funds using the application found on a nonprofit’s website; and an “optional expedited process” for certain Section 501(c)(4) applicants in the wake of charges that the IRS used inappropriate criteria to review “Tea Party” and other organizations applying for tax-exempt status based on their names or policy positions.
-
Auditor recommendations can be a treasure trove
October / November 2013
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 312
Abstract: Nonprofit leaders typically pay a lot of attention to the auditors’ findings after an annual audit, and correct any “deficiencies” or “weaknesses” in internal controls. But the auditor’s recommendations — formerly the “management letter” — provided in the report also can provide a gold mine of information. As this article explains, such recommendations typically involve segregation of duties and documentation of internal controls.