2014
Showing 449–464 of 740 results
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Daubert challenges: Is your financial expert vulnerable?
May / June 2014
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 435
Abstract: The U.S. Supreme Court’s 1999 opinion in Kumho Tire Co. v. Carmichael made clear that the Daubert criteria for admissibility of expert testimony applies to all types of experts — including financial witnesses. In the years since Kumho, PricewaterhouseCoopers has regularly examined written opinions that address Daubert challenges. This article looks at its latest report, which can help plaintiffs and defendants choose expert witnesses.
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Valuing a professional practice – Court prefers excess earnings method in divorce case
May / June 2014
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 616
Abstract: Experts on opposing sides commonly rely on different methods when valuing a business. But that doesn’t mean all methods are equally valid. The particular circumstances — including the type of litigation and kind of business — may dictate that one method is preferable to the other. This article discusses one divorce case in which the court found that the excess earnings method was superior to the price-to-revenue method in valuing a dental practice.
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Have faith – Trusting fraud experts with your fidelity insurance claims
May / June 2014
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 646
Abstract: When businesses pursue civil actions against occupational fraud perpetrators, they generally settle the case or receive favorable verdicts — but they rarely recover the full amounts of their losses. Fidelity insurance is designed to help bridge that gap. Unfortunately, as this article explains, proving larceny or embezzlement losses to an insurer can be challenging. A forensic accountant can help companies meet insurers’ exacting requirements.
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Weak buy-sell agreement leads to lengthy litigation
May / June 2014
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 761
Abstract: Closely held businesses often rely on buy-sell agreements to ensure a smooth transition when an owner exits the company. But the agreement also needs to provide a clear method for valuing the shares for repurchase. This article describes a court case that resulted when a buy-sell agreement didn’t include the value for company stock shares and the two parties couldn’t subsequently agree on a valuation method. A sidebar explains why using valuation formulas in a buy-sell agreement can be problematic.
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News for Nonprofits – Washington Post study targets fraud disclosures
April / May 2014
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 399
Abstract: This issue’s “News for Nonprofits” discusses a Washington Post report on the extent of reported fraud among not-for-profits; mixed feelings among foundation CEOs regarding how their organizations are meeting their goals and carrying out their missions; and an increase in the spending threshold for compliance audits of nonprofit organizations that spend federal awards.
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How to protect your tax-exempt status
April / May 2014
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 1001
Abstract: Having status as a tax-exempt “public charity” gives a not-for-profit significant benefits. But keeping this 501(c)(3) status isn’t automatic. This article offers some important dos and don’ts in regard to retaining the privilege: tips involving reporting obligations, executive compensation, unrelated business income, political lobbying and other issues.
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Accounting and tax mistakes – Is your nonprofit making these 6 common slipups?
April / May 2014
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 422
Abstract: A nonprofit’s accounting function is key to its organization and should be reviewed regularly. This article discusses six errors that are made frequently by many nonprofits, including failing to report unrelated business income (UBI), wrongly classifying employees as independent contractors, and having no off-site data backup.
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Case in point – Keep projects in motion with a RACI matrix
April / May 2014
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 691
Abstract: A management tool that will be highly useful to any project team where multiple participants are involved is the Responsibility Assignment Matrix (RAM), also known as a RACI matrix. A RACI matrix sorts out and assigns people to project tasks, and thus can clarify and expedite a complex project. People know what’s expected of them and communication is easier. This article examines how a RACI matrix works, while a sidebar adds that there are many free or low-priced project management tools on the Web.
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What employers need to know about the 0.9% additional Medicare tax
April / May 2014
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 576
Abstract: Although it hasn’t garnered as much attention as some of the other provisions in the Affordable Care Act (ACA), the 0.9% additional Medicare tax went into effect Jan. 1, 2013. The tax applies to wages and self-employment income over certain levels and is in addition to the regular 2.9% Medicare tax. While generally only employees are responsible for paying the 0.9% tax, employers are obligated to withhold it. This article points out what employers need to know to avoid penalties for noncompliance.
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5 ways to use LinkedIn to build your business
April / May 2014
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 551
Abstract: Facebook and Twitter often dominate discussions of social media, and Google remains a powerhouse in searching for all things known and unknown. For companies and individuals looking to build their businesses, however, LinkedIn can be a valuable social media tool. This article offers five guidelines that can help companies and the self-employed build their professional networks and business via LinkedIn.
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Where there’s a will, there’s a way – Ensuring your wishes will be carried out
April / May 2014
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 662
Abstract: Well-crafted, up-to-date estate planning documents ensure your wishes will be carried out. They also can help ease the burdens on your family during a difficult time. This article explains how a will figures into the probate process and how probate can be bypassed with a living trust. It also describes a number of important estate planning documents, including a durable power of attorney for property and a power of attorney for health care.
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New mortgage rules have moved in
April / May 2014
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 755
Abstract: In January, the Consumer Financial Protection Bureau (CFPB) introduced new rules intended to keep consumers from having mortgages they can’t afford to repay. As this article explains, financially weak consumers can expect greater bank scrutiny, while, at the same time, banks are more limited in the terms they can set and the fees they can charge. A sidebar lists several considerations that should be involved in any decision regarding whether to pay cash for a home.
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Practical Perspectives: Key financial issues for you and your family – Playing the right hand with gambling income
April / May 2014
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 440
Abstract: When a casino opened nearby, Wesley discovered that he had a talent for poker. But how should he account for taxes? This issue’s “Practical Perspectives” discusses the IRS attitude toward casual vs. professional gambling and what documents may be necessary to stay on their winning side.
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Moneylines: News briefs for businesses
April / May 2014
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 289
Abstract: In this issue, “Moneylines” looks at the 2014 deductible business mileage rate for vehicles, vans, pickups and panel trucks; a trend toward larger employer contributions to employee 401(k) plans; and fraud prevention reminders from the head of the Association of Certified Fraud Examiners.
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Social Security: When and how much?
April / May 2014
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 648
Abstract: Two important considerations when it comes to Social Security are when to begin collecting payments and how big a payment is needed to meet personal goals. The decision is relatively straightforward for singles — take benefits soon and get smaller payments, or delay and get larger payments — but, for married couples, there are many factors to consider with a spousal benefit. This article looks at some of the details and offers two IRS websites that can help readers with their decision.
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Cash flow contributors – Know the essential elements of your business
April / May 2014
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 1059
Abstract: The necessity of a strong cash flow is irrefutable, and there are several essential elements of a business that either inform or inhibit the ability to steer clear of cash flow slowdowns. This article discusses the sales and disbursements cycles, up-to-date accounting software to manage cash flow accurately, and the importance of financial statements. For companies that follow Generally Accepted Accounting Principles, a sidebar discusses recent guidance concerning generating financial statements in a more streamlined, cost-efficient manner.