2016
Showing 145–160 of 722 results
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Formula for success – Putting the hospital lab under the revenue microscope
Fall 2016
Newsletter: Healthcare Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 805
Abstract: In-house hospital laboratories often operate inefficiently and below capacity —making them potentially ripe for juicing up revenues. This article lists several ways hospitals can expand their labs from mere diagnostic factories into revenue-stream generators, including developing outreach programs, tailoring up-sell programs for particular practice specialty areas existing in the community and cross-selling services to physicians already using the hospital for nonlab services. A sidebar looks at how to control lab costs.
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Beware of fake charities
October / November 2016
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 400
Abstract: This brief article offers some clues that a charitable organization might be fraudulent, including having a confusing name, providing little information about its mission, using high-pressure tactics and exploiting disasters. The article explains how to ensure charitable gifts are used by legitimate charities.
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Your loss can be your gain – Lowering tax liability in stock trading
October / November 2016
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 550
Abstract: Investors can use capital losses to offset any capital gains they realize in that same tax year — even if one is short term and the other is long term. This article discusses some strategies that can be used to turn capital losses into opportunities and end the year on a high note.
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3 year-end tax-planning tips for business owners
October / November 2016
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 705
Abstract: Before the end of the year, many business owners can take a few steps to ensure their businesses pay no more than their fair share of taxes. This article shares three tips that aren’t difficult to implement and could make a significant difference, including deferring income into next year or accelerating expenses into this year, and using the research credit.
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Preparing for the new overtime rules
October / November 2016
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 926
Abstract: New regulations announced by the DOL in May 2016 will significantly change the minimum salary level for workers in white collar positions to be exempt from overtime under the Fair Labor Standards Act. This article explains who will be covered and discusses the three tests executive, administrative and professional workers must pass before they’re exempt from overtime pay.
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COMPLIANCE ALERT
October / November 2016
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 96
Abstract: This feature lists a few key tax reporting deadlines for October and November.
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Hybrid pension plan interest credit rule amendment deadline nears
October / November 2016
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 306
Abstract: The deadline for hybrid pension sponsors to adopt plan amendments bringing them into compliance with key provisions of final IRS hybrid plan regulations is fast approaching: January 1, 2017 (2019 for collectively bargained plans). This article reviews the deadline for transitional amendments to satisfy the regulations’ market rate-of-return rule.
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Fair Labor Standards Act update – New employee exempt status threshold rules affect retirement plans
October / November 2016
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 550
Abstract: Changes to the Fair Labor Standards Act (FLSA) that take effect December 1 could have implications for retirement plans. The changes affect what forms of compensation businesses use to calculate employer contributions to their qualified retirement plans and determine highly compensated employee (HCE) status. This article reviews the new exemption rules and how they affect retirement plans.
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IRS places high priority on retirement plan internal controls
October / November 2016
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 725
Abstract: When IRS examiners check under the hood of many retirement plans, they often find a lack of sufficient internal controls. The consequences can be severe — even if an IRS audit doesn’t turn up any other problems. The worst-case scenario? Theft of plan assets that is financially damaging to participants and your company, and can also lead to plan disqualification. This article highlights the importance of internal controls for both retirement plan sponsors and their service providers.
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Small employers on notice – Fiduciary focus important for any size employer
October / November 2016
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 836
Abstract: One recent lawsuit alleging fiduciary duty violations caught the attention of many in the employee benefits business not because of the nature of the charges, but instead because it involved a small employer. A string of large employers have faced similar charges and ultimately compensated participants. Even though the plaintiffs later withdrew their complaint, this article examines why the filing of this case matters. A sidebar offers several methods of allocating recordkeeping fees equitably among participants. Damberg et al v. LaMettry’s Collision Inc., 0:16-cv-01335 (Minn. D.C. 2016)
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In the News – What the new DOL rules could mean for your borrowers
October / November 2016
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 449
Abstract: The Department of Labor issued new final overtime rules that update the thresholds for classifying workers as nonexempt and highly compensated. This article outlines changes that will go into effect on December 1 and legitimate ways to minimize the adverse effects.
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Budget vs. actual: How reliable are management’s estimates?
October / November 2016
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 670
Abstract: Borrowers often submit forecasts and budgets when they’re applying for a loan. But these estimates may be off the mark for various reasons. This article guides lenders on how to assess whether these estimates seem reasonable and to compare them to actual results in subsequent reporting periods.
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Agreed upon procedures – These customized engagements can provide valuable insight
October / November 2016
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 541
Abstract: An “agreed upon procedures” (AUP) engagement uses similar procedures to an audit, but on a smaller and limited scale and with no assurance from the CPA. This article uses a hypothetical example to explain how a customized AUP engagement differs from an audit and can be used to identify specific problems that require immediate action.
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The butcher, the baker, the candlestick maker – Adopting a customized due diligence approach
October / November 2016
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 885
Abstract: Most loan portfolios include businesses of all shapes and sizes. Before reviewing a borrower’s financial statements, it’s essential to consider the industry in which it operates. This article provides a five-factor approach to evaluating competitive forces that may help lenders anticipate future opportunities and threats. A sidebar shows how a lender might apply a scorecard approach to rate three hypothetical borrowers: a butcher, a baker and a candlestick maker.
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Bank Wire
Fall 2016
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 422
Abstract: This issue’s “Bank Wire” reports on the DOL’s new overtime requirements, which increase the salary level threshold for white-collar exempt employees and are expected to yield a large impact on financial institutions. It also discusses the FFIEC’s new cybersecurity guidance, which urges financial institutions to review their risk-management practices and controls for IT systems and wholesale payment networks, and recommends using multiple-layered security controls.
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Do you “speak” both S corporation and C corporation?
Fall 2016
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 655
Abstract: Most bankers on the business-lending side of operations have a constant stream of customer financial statements passing over their desk (virtual or otherwise) for an evaluation of the borrowers’ creditworthiness. Thus, bankers need to possess enough knowledge about different types of business structures to shine the right spotlight on diverse financial statements. This article discusses the similarities between, and differences of, C corporation and S corporation financial statements.