2020
Showing 129–144 of 589 results
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Is now the right time to forgive intrafamily loans?
October / November 2020
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 572
Abstract: Whether one made intrafamily loans years ago or perhaps this year in response to a loved one’s financial troubles due to the COVID-19 pandemic, consider forgiving those loans. Why? A record-high gift and estate tax exemption amount and a low-interest-rate environment add up to an ideal time to forgive intrafamily loans. This article explains the reasons to forgive a loan and details the income tax considerations of doing so.
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FAQs about QPRTs
October / November 2020
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 750
Abstract: Using a qualified personal residence trust (QPRT) to transfer ownership of a home to a trust can avoid potential estate tax pitfalls without drastic changes during one’s lifetime. Essentially, a person can continue to live in the home for a stated term of years. When the trust ends, the remainder interest passes to designated beneficiaries, such as one’s children. This article answers FAQs about QPRTs.
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No free lunch for the sandwich generation
October / November 2020
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 937
Abstract: The sandwich generation is the name given to people caught in the middle between caring for elderly parents or in-laws and raising young, and sometimes not-so-young, children. And, of course, they still have to handle their own affairs. This article explains how to develop a comprehensive estate plan that accommodates the needs of all the parties by approaching the situation in a logical and organized manner. As the main article mainly focuses on dealing with elderly parents, a sidebar explores ideas on how to accommodate child-related needs.
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Can you lend to a convicted felon? Understanding the ins and outs
October / November 2020
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 437
Abstract: Not every loan applicant comes to a lender with a pristine background. Some prospective borrowers may have a criminal record. This article looks at the ins and outs of evaluating a loan application from a convicted felon. It offers several steps to take, such as including legal counsel in any meeting with the prospective borrower to ensure the process is fair, and reviewing the institution’s lending policies and procedures for guidance.
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Suggest contract compliance reviews to help borrowers
October / November 2020
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 574
Abstract: Companies are scrambling for any advantage that will help combat the current economic downturn. Monitoring contract compliance can help businesses create more liquidity at a crucial moment in their operations. This article points out that helping borrowers understand the importance of contract compliance reviews in possibly saving costs and generating cash flow will be beneficial to borrowers — and to lenders’ loan portfolios.
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How to uncover hidden liabilities in financial statements
October / November 2020
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 553
Abstract: When applying for loans, borrowers may try to appear more attractive to lenders by failing to disclose unfavorable financial information. But lenders have the responsibility to look further than financial statements to ensure they have everything they need to make a sound lending decision. This article explains how lenders can search for undisclosed liabilities and risks. It notes the importance of working with an accounting professional and the borrower’s management team to find and resolve any issues before the risks of a loan outweigh the rewards.
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Lending to restaurants after COVID-19
October / November 2020
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 820
Abstract: Restaurants have been struggling to maintain business and attract customers during the COVID-19 pandemic. This article offers some factors to consider that can help assess the ongoing financial impact of the pandemic and whether lending to a restaurant is prudent in today’s uncertain conditions. Lenders need to look at a restaurant’s current financial performance, business strategies and compliance with government guidance, among other considerations. A sidebar suggests five questions lenders might want to ask prospective restaurant borrowers before meeting with their loan committees.
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Could the critical path method improve your scheduling?
Summer 2020
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 449
Abstract: Contractors must deliver projects on schedule and within budget — or risk taking a loss. To rise to the challenge, many of today’s project managers apply an approach that has been widely used by larger construction companies: the critical path method (CPM). This article explains what CPM is and how software can boost its benefits.
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Risk management 2.0 for construction companies
Summer 2020
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 530
Abstract: The novel coronavirus (COVID-19) pandemic has brought unprecedented challenges to the construction industry. Contractors have learned valuable lessons about risk management during the pandemic — call it “risk management 2.0.” This article offers a variety of tips on how to structure contracts and tackle projects more safely.
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Remember the CARES Act as the year goes on
Summer 2020
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 693
Abstract: The Coronavirus Aid, Relief, and Economic Security (CARES) Act may seem like old news. But its tax provisions remain in effect as the year goes on and, in some cases, beyond 2020 (unless subsequent legislation changes them). This article reviews three key issues for contractors: operating losses, qualified improvement property projects and the payroll tax credit.
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Succession planning – Planned liquidations have varying tax consequences
Summer 2020
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 952
Abstract: Under some circumstances, the most expedient and beneficial way to end the existence of a company is through a planned liquidation. This article explains how the tax consequences of such a move vary depending on business structure. A sidebar discusses the fact that many other entities besides the IRS may need to be informed about a planned liquidation.
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Newsbytes
Fall 2020
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 426
Abstract: This issue’s “Newsbytes” spotlights a nonprofit’s innovative revenue-producing effort during the COVID-19 pandemic, employees’ heightened interest in unions and unfortunate drops in donations.
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Influencer marketing comes to nonprofits
Fall 2020
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 619
Abstract: With the competition for donation dollars fierce these days, nonprofits increasingly are turning to so-called influencers — celebrities, famous entertainers and others — to help drum up interest in a cost-efficient manner. This article provides nonprofits what they need to know to get started.
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Classifying workers as employees or independent contractors – When bringing back workers, follow the rules
Fall 2020
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 685
Abstract: Part of a nonprofit’s entrance into the “new normal” nonprofit world may involve rehiring workers — and perhaps hiring some new replacements. For tax obligation purposes, an employer will be required to classify those workers as employees or independent contractors. This article explains how the IRS determines into which category an individual falls.
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5 planning strategies in uncertain times
Fall 2020
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 802
Abstract: The COVID-19 pandemic, waves of civil unrest and rocky economic times have led to a tsunami of external and internal forces for which many nonprofits have found themselves unprepared. Organizations are struggling to continue serving their constituencies while keeping their employees safe and doors open to the extent permitted, all under the shadow of questions about funding. This article offers planning strategies to help nonprofit leaders navigate today’s turbulent waters.
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With glitch fixed, consider business property upgrades
August 2020
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 220
Abstract: The Coronavirus Aid, Relief and Economic Security Act fixed a legislative glitch that prevented businesses from claiming 100% bonus depreciation for qualified improvement property. This brief article describes the situation and advises business owners to keep this tax break in mind.