2020
Showing 465–480 of 589 results
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A surgical approach – Sharpen your project accounting with activity-based costing
Spring 2020
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 934
Abstract: Activity-based costing is an accounting methodology that identifies activities and assigns a “cost driver” to each one based on resources consumed. This article explains how this approach can be applied to various jobsite activities. A sidebar points out that, once proper formulas are established, cost-driver calculations can often be applied for a long time.
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Estate Planning Red Flag – Your spouse failed to designate you as beneficiary of his or her IRA
March / April 2020
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 300
Abstract: One advantage of inheriting an IRA from a spouse is that the other spouse is entitled to transfer the funds to a “spousal rollover IRA.” But what happens if the original IRA owner mistakenly named a trust as beneficiary of his or her IRA, or failed to name a beneficiary at all? This brief article details IRS guidance, in the form of a private letter ruling, related to this specific circumstance.
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Wealth preservation and estate planning go hand-in-hand
March / April 2020
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 614
Abstract: A central tenet of any estate plan is the protection of your assets. Asset protection strategies can range from simple to quite sophisticated. This article explores several asset protection strategies, with the main takeaway being that it’s best to begin planning earlier rather than later.
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E-wills: Are they ready for prime time?
March / April 2020
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 684
Abstract: Today, most people communicate, shop, bank and even sign documents online. But one area that hasn’t yet embraced the digital revolution is estate planning. Most people continue to execute wills and related documents with paper and ink at a lawyer’s office in the presence of witnesses and a notary public. This is beginning to change, though. One example is electronic wills. This article details the Uniform Electronic Wills Act.
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Creating an education legacy
March / April 2020
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 911
Abstract: For many people, an important goal of estate planning is to leave a legacy for their children, grandchildren and future generations. And what better way to do that than to help provide for their educational needs? One way to do so is to establish a family education trust that invests in one or more 529 plans. This article details that strategy. A sidebar explains what happens when there are unused funds in a 529 plan.
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LEED isn’t the only green-building game in town
March / April 2020
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 440
Abstract: Mention “green building” and most contractors think of the U.S. Green Building Council’s Leadership in Energy and Environmental Design (LEED) program. LEED may be the front-runner in green building rating systems, but it’s not the only game in town. This brief article runs down alternatives that construction companies may encounter when working with project owners.
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Industry trends: Megaprojects are on the rise
March / April 2020
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 534
Abstract: They’re big, and they’re big business. Megaprojects, large-scale and often high-profile construction projects that cost $1 billion or more, are taking the industry by storm. This article provides some stunning statistics on the trend and suggests questions a contractor should ask before submitting a bid.
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Reviewing the finer points of the Section 199A tax deduction
March / April 2020
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 666
Abstract: It’s been over a year since the IRS issued final regulations regarding Internal Revenue Code Section 199A. This Code Section created a tax deduction enabling owners of sole proprietorships, partnerships, limited liability companies and S corporations to write off up to 20% of their qualified business income. This article reviews the limits and construction specifics of the tax break.
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A surgical approach – Sharpen your project accounting with activity-based costing
March / April 2020
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 934
Abstract: Activity-based costing is an accounting methodology that identifies activities and assigns a “cost driver” to each one based on resources consumed. This article explains how this approach can be applied to various jobsite activities. A sidebar points out that, once proper formulas are established, cost-driver calculations can often be applied for a long time.
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Proactive lenders ask borrowers about cash flow practices
February / March 2020
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 413
Abstract: Cash flow is the lifeblood of a small business. This article suggests some questions to ask when evaluating a prospective borrower’s cash flow management, such as whether customers are paying on time and whether the borrower is taking advantage of its credit terms. The article notes that cash flow statements can help lenders understand the overall health of their borrowers’ businesses — particularly whether the borrowers are able to generate and hold cash.
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What should you do when your borrower becomes ill?
February / March 2020
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 612
Abstract: Dealing with a borrower who has become ill or injured creates unique challenges for a lending relationship. Creating trust and ensuring good communication will become even more important if the borrower is a sole owner who, through some unforeseen event, such as illness, becomes unable to meet the payment terms of a loan. This article offers some strategies for lenders when a loan becomes endangered by borrower illness, including keeping communication channels open and suggesting a temporary surrogate to take over until the borrower is able to reassume management of the company.
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Don’t lose the online fight: Build a winning strategy
February / March 2020
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 689
Abstract: Online lenders offer potential borrowers speed, efficiency and convenience. To compete, traditional lenders need to up their digital game, while continuing to emphasize the benefits only they can provide. This article provides some tips on how lenders can build a successful strategy, including deepening and nurturing personal relationships with borrowers and taking steps to streamline the lending process. It points out that lenders need to adapt to the changing lending market to ensure they remain competitive.
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Weathering the storm – How to help borrowers survive a downturn
February / March 2020
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 813
Abstract: No one can predict with certainty when a recession will happen. By the time it does, it’s often too late for lenders to adopt a proactive approach to help the business weather the storm. This article shows how lenders can help borrowers survive and maintain profitability over the long term regardless of the vagaries of the economy. Conserving cash, maintaining customer connections and improving employee support are just a few of the strategies lenders can suggest to borrowers. A sidebar offers six questions lenders can ask to gauge a borrower’s management experience during an economic downturn.
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Accounting for the near and the long term in a family budget
February 2020
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 275
Abstract: A good family budget should be simple yet comprehensive. As this brief article explains, this objective can be accomplished by addressing both the near term (such as day-to-day items) and the long term (such as college educations and retirement).
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Own a pass-through entity? Beware the Ides of March
February 2020
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 404
Abstract: “Beware the Ides of March.” Shakespeare’s words don’t apply just to Julius Caesar; they also apply to owners of pass-through entities such as calendar-year partnerships and certain S corporations and limited liability companies. Why? Because the Ides, March 15, is the federal income tax filing deadline for such entities. This article explains the details.
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Careful tax planning required for incentive stock options
February 2020
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 490
Abstract: Incentive stock options are a popular form of compensation for executives and other key employees. They’re a nice perk, but careful tax planning is required because of the complex rules that apply. This article discusses their advantages and offers some tips on managing the tax impact on the 2019 tax year, as well as in the future.