2017
Showing 145–160 of 690 results
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How to better evaluate borrower performance – Understand the percentage of completion method
October / November 2017
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 624
Abstract: Gaining an understanding of the specific accounting methods borrowers use can help lenders better evaluate their borrowers’ financial status and whether they’re generating sufficient revenues over time. This article discusses one such method: percentage of completion. The article provides a brief example to illustrate how the percentage of completion method works in the context of industries that enter into long-term contracts, such as homebuilders, commercial developers, architects, creative agencies and engineering firms.
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Be aware of real estate fraud schemes
October / November 2017
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 865
Abstract: Fraudulent appraisals, corrupt mortgage brokers and straw buyers all play a role in real estate fraud. Lenders need to be on their toes to prevent bad real estate loans. This article offers an overview of the types of schemes that crooked borrowers might use to defraud financial institutions, including document forgery, inflated appraisals, equity skimming and flipping. A sidebar notes some warning signs associated with fraudulent loan applications.
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New AIA contracts emphasize insurance requirements
Fall 2017
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 426
Abstract: AIA construction contracts are among the most commonly used documents in the industry. In April 2017, the AIA updated its forms, making a number of significant revisions particularly focused on insurance. This article takes a closer look at the changes.
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Reviewing retainage, in concept and practice
Fall 2017
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 651
Abstract: One way construction project owners look to mitigate risk is through retainage. Many contractors’ feelings about this range from annoyance to outrage, yet the practice continues. This article reviews the concept of retainage and suggests some ways to potentially mitigate its negative effect.
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Does your company need a controller or CFO?
Fall 2017
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 520
Abstract: Many contractors reach a point where they should either appoint or hire a controller or Chief Financial Officer (CFO). But the differences between these two roles are often misunderstood. This article describes some of the typical responsibilities of both jobs and suggests some circumstances under which hiring a controller or CFO may be wise.
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Year-end tax planning – Explore 2017’s key areas
Fall 2017
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 910
Abstract: As the end of 2017 approaches, it’s once again time for contractors to explore strategies for reducing their companies’ tax bills. This article explores some key areas — including deferrals and accelerations, depreciation breaks and tax credits. A sidebar looks at the potential impact of tax reform.
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Bank Wire – Impact of new lease accounting standard on regulatory capital
Fall 2017
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 425
Abstract: This summary of recent developments in banking looks at the impact of a revised lease accounting standard on a bank’s regulatory capital. It also discusses the Office of the Comptroller of the Currency’s updated risk management guidance for third-party relationships. In addition, the article notes that federal contractors with 50 or more employees and a single government contract of $50,000 or more are required to maintain a written affirmative action plan, and explains the Consumer Financial Protection Bureau’s recent rule that limits predispute arbitration agreements in certain financial contracts.
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Can you increase noninterest income?
Fall 2017
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 672
Abstract: Interest income is essential to a community bank’s livelihood, but it doesn’t always meet desired goals. So identifying, and developing, noninterest income sources can make all the difference in a bank’s profitability over time. This article offers some steps for boosting noninterest income, including identifying sources, improving collection procedures and staying on top of the competition. The article notes that banks need to pinpoint specific tactics and determine the best plan for their particular circumstances.
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Educating customers about cybersecurity
Fall 2017
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 617
Abstract: Cybersecurity is one of the biggest issues banks face today and is a top priority for federal banking regulators. This article suggests some ways lenders can educate their customers about their role in protecting funds and sensitive personal information. The article explains that customers need to know the importance of good passwords and multifactor authentication in protecting data, and notes the importance of keeping customers informed of their part in the battle against digital hackers.
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The dangers of electronic banking – How to manage BSA/AML risks
Fall 2017
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 844
Abstract: Two recent trends will likely increase banks’ Bank Secrecy Act and Anti-Money Laundering (BSA/AML) risk management obligations: heightened scrutiny by banking regulators of their compliance efforts, and customers’ increasing demand for electronic banking (e-banking) services. This article explains how banks can manage, and mitigate, these risks by taking a risk-based approach and ensuring that their BSA/AML monitoring, identification and reporting systems are properly equipped to flag suspicious activities conducted electronically. A sidebar lists some elements of a BSA/AML program.
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FTC ruling clarifies recall disclosure requirements
Fall 2017
Newsletter: Auto Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 329
Abstract: To help appease some customers’ concerns about buying a lemon, many dealerships perform multipoint inspections of their used cars before listing them for sale. Some dealerships then tout this in their advertising, telling shoppers that the store’s used vehicles have passed these rigorous inspections covering everything from the engine and steering systems to the axles and brakes. But there’s another important detail that dealerships must disclose when highlighting these inspections: whether or not the vehicle may be subject to unrepaired safety recalls. This article explains the FTC requirements.
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Disaster preparedness – Are you ready for a catastrophe?
Fall 2017
Newsletter: Auto Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 629
Abstract: Disaster planning is critical for all companies to help ensure that normal business activities can resume as soon as possible after a disaster strikes. However, dealerships face unique risks when it comes to preparing for catastrophes. This article covers the basics of drafting a disaster recovery plan to keep the business going as well as the importance of reviewing the dealership’s insurance coverage. Tips for preparing for postdisaster communications are included.
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Consider NQDC plans to boost key employee retirement savings
Fall 2017
Newsletter: Auto Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 616
Abstract: Auto dealer-owners who’re looking for a retention tool for key employees or a way to build their own tax-deferred retirement savings might look into adopting a nonqualified deferred compensation (NQDC) plan. This article explains how NQDC plans work as well as their benefits, drawbacks and risks.
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You can save on taxes via some year-end moves
Fall 2017
Newsletter: Auto Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 853
Abstract: This article offers some year-end tax-saving strategies. Discussed is writing off assets, such as uncollectible accounts receivable, depreciated used vehicles and auto parts. Taking advantage of Section 179 expensing also is highlighted, as is carefully timing the payment of year-end bonuses and vacation pay and other moves. A sidebar discusses the benefits of a cost segregation study.
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Should you consider hiring a joint business valuation expert?
September / October 2017
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 447
Abstract: The use of a joint valuation expert can often save resources — if the parties will openly share information and trust each other. This article outlines the benefits of using a joint expert. But it acknowledges that joint experts might not be realistic in all situations, including contentious divorces and shareholder disputes.
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Salkini v. Salkini – Submit timely business valuation reports — or else
September / October 2017
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 519
Abstract: In this divorce case, the wife’s business valuation expert wasn’t allowed to provide a valuation opinion, because his report wasn’t submitted into evidence in a timely manner. This article summarizes why the appellate court upheld his exclusion and why the case was remanded to the trial court to explain how the court arrived at its property settlement. Iman Salkini v. Jay Salkini, Ct. of Special Appeals of Md., No. 92, April 5, 2017