2014
Showing 161–176 of 740 results
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Restricted stock and RSUs – Choosing a compensation tool
Fall 2014
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 688
Abstract: Restricted stock and restricted stock units (RSUs) have gained popularity in recent years as a compensation tool. With restricted stock, the company awards executives nontransferable shares up front, and those shares are forfeitable until they have vested. The company typically bases vesting on continued employment, achievement of performance goals, or both. With RSUs, however, the company awards the stock, or sometimes its cash value, after the executive meets vesting conditions. Restricted stock and RSUs generally retain value despite market volatility and cause less ownership dilution. But this article explains why restricted stock can be risky for employees, while RSUs offer several benefits for the employer.
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How to use an HSA as a retirement savings tool
Fall 2014
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 484
Abstract: There is a wide range of plans to help save for retirement. But one type of plan is ideally suited to serve a dual purpose: a Health Savings Account (HSA), which is a tax-advantaged strategy for those covered by high-deductible health plans to save money for medical expenses. As this article discusses, the key aspect of HSAs that could allow saving for retirement is the fact that unused HSA funds roll over from one year to the next. This can result in a sizable balance that could help supplement other retirement savings accounts. But there are some potential tax consequences.
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Ready, set, sell your business – What will buyers look at when it’s time to sell?
Fall 2014
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 719
Abstract: After working for many years to grow a business, owners may reach a point where they’re thinking about selling. But it’s important to go into the sale process with eyes wide open. This process is complex, with many potential pitfalls for owners who’ve failed to do their homework. This article explains that specific goals for the sale of the business will hinge primarily on the reasons for selling, and it lists some of the attributes that will be important to buyers. A sidebar describes the four main types of business buyers.
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5 key financial metrics for hospitals
Fall 2014
Newsletter: Healthcare Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 425
Abstract: Perhaps more than ever, many community hospitals are concerned about their continuing financial viability. Health care reform and changes to reimbursement are prompting hospital leaders to scrutinize cash flows. But cash flows provide a limited view. This article highlights five specific financial metrics to assess a facility’s financial health: operating margin, total margin, days of cash on hand, equity ratio, and long-term debt to capitalization.
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Intangible asset valuations: What hospitals need to know
Fall 2014
Newsletter: Healthcare Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 537
Abstract: Merger and acquisition (M&A) activity in the hospital sector shows no signs of slowing down in the near future, with some of the activity focused on obtaining a hospital’s, physician practice’s or ancillary service provider’s underlying intangible assets. Even hospitals not engaging in M&A or similar transactions may find themselves in need of valuations of intangible assets. This article offers examples of such assets, different reasons for seeking their valuation, and the methods that valuators use.
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Cultivating a culture of patient safety
Fall 2014
Newsletter: Healthcare Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 635
Abstract: Every year, medical errors at hospitals threaten the lives of countless Americans. This article describes ways that hospital leaders can ensure the health and well-being of their patients. It notes studies of the problem, conducted by several private and governmental agencies, that can assist hospitals in evaluating their own situations, implementing a patient safety program, and involving not only all staff members, but patients and families as well.
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Don’t let your compliance flag – Guidance on the Red Flags Rule
Fall 2014
Newsletter: Healthcare Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 839
Abstract: The Federal Trade Commission requires many organizations — including some hospitals — to implement a written identity theft prevention program to, among other things, detect the “red flags” of identity theft in their day-to-day operations. Under the “Red Flags Rule,” covered hospitals must maintain a program that addresses both the secure collection and maintenance of patient data and the detection of warning signs that a crook is using someone else’s proprietary information. This article looks at what types of “covered accounts” can cause a hospital to be subject to the rule, along with what an identity theft prevention program should include. A sidebar discusses administration of such a program.
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BANK Wire – Is your BSA/AML program up to date?
Fall 2014
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 424
Abstract: A bill introduced in Congress would make it easier for the government to hold individual bank officers and directors personally liable for a financial institution’s Bank Secrecy Act / Anti-Money Laundering violations. This issue’s BANK Wire also includes an item on preparing for the new capital rules under the Basel III capital framework, which take effect in 2015. A third brief highlights a report from the Consumer Financial Protection Bureau, which summarizes nearly 400,000 consumer complaints the agency handled over the last three years.
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SWOT analysis is solid “armor” for lenders – Uncover risks among your business loan customers
Fall 2014
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 652
Abstract: Police SWAT members put on protective gear before responding to risky situations. Similarly, lenders can protect themselves before approving commercial loans by conducting SWOT (strengths, weaknesses, opportunities and threats) analyses. Lenders also can use SWOT analyses in their discussions with borrowers on mitigating risks. This article explains how a SWOT analysis examines a business’s strengths and weaknesses and looks at external factors that can have a positive, or negative, influence on a business.
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5 tips for a successful succession plan
Fall 2014
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 524
Abstract: Community banks can’t afford to be without a succession plan. There’s no specific regulatory requirement that banks create a succession plan, but regulators generally view a formal plan as a best practice. For example, the OCC, in its Spring 2014 Semiannual Risk Perspective, listed “planning for management succession and retention of key staff” as a key risk issue facing community banks. This article offers five tips for developing an effective succession plan. Although they focus on the CEO, the suggestions also apply, in general, to forming plans for other key executives and directors.
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Regulators raise the bar on outsourcing relationships
Fall 2014
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 850
Abstract: In recent years banking regulators have raised their expectations about bank oversight of outside service providers. This article details how, if your bank outsources key functions to third parties, it’s a good idea to review your existing relationships — as well as your policies, procedures and controls for managing those relationships — to ensure that they meet regulators’ expectations. A sidebar describes instances over the last two years when federal banking regulators cracked down on financial institutions that failed to adequately oversee third-party service providers.
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Ask the Advisor – Can I claim the home office deduction?
September / October 2014
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 411
Abstract: Many individual taxpayers involved in real estate investment or development maintain a home office. But, even though the IRS recently made it easier to claim the home office deduction, not everyone may qualify for it. This article explains the new safe harbor for claiming a tax deduction and describes two requirements that must be met to be eligible.
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Green Lease is ready to roll – Leader certification program launched
September / October 2014
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 541
Abstract: The U.S. Department of Energy’s Better Buildings Alliance and the Institute for Market Transformation have just launched the “Green Lease Leader” certification program to recognize commercial landlords and brokerage teams that have successfully implemented environmentally friendly leases. This program offers a uniform definition for “Green Lease.” This article describes qualification requirements and the application process.
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Buyer beware – Acquiring the stock of C corporations can be hazardous
September / October 2014
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 672
Abstract: Some buyers acquire properties outright, while others choose a less-advantageous acquisition method by acquiring C corporation stock that holds the property as its primary asset. This article explains that those who select the latter route should understand that they could encounter some tax pitfalls and legal complications.
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The impact of delay damages – What to expect when you’re expecting construction litigation
September / October 2014
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 850
Abstract: Calculating damages in cases of construction delays can prove especially tricky when an owner causes the delay. Why? Because a significant portion of a contractor’s costs will need to be allocated among multiple projects. This article describes two types of overhead costs that require cost segregation or job-specific allocations and discusses several other types of damages a contractor could pursue — while a sidebar looks at remedies for owners who face delays caused by contractors.
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Estate Planning Red Flag – Your will leaves everything to your life partner
September / October 2014
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 308
Abstract: There are many benefits to marriage, including some significant estate planning advantages. Nevertheless, for a variety of reasons, many couples — both opposite-sex and same-sex — choose not to marry. It’s common for unmarried partners to leave all or most of their wealth to each other in their wills. But this can result in a significant estate tax liability. This article notes a couple of techniques that unmarried partners can use to reduce their estate tax bills.