2021

Showing 465–480 of 551 results

  • Business bartering is taxable

    January 2021
    Newsletter: Tax & Business Alert

    Price: $225.00, Subscriber Price: $157.50

    Word count: 384

    Abstract: During the COVID-19 pandemic, many cash-challenged businesses have bartered for goods and services instead of paying dollars for them. This article discusses the tax impact of bartering and explores membership in a barter exchange.

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  • 6 key tax Q&As for 2021

    January 2021
    Newsletter: Tax & Business Alert

    Price: $225.00, Subscriber Price: $157.50

    Word count: 523

    Abstract: Now’s a good time for taxpayers to familiarize themselves with pertinent tax-related amounts that may or may not be changing in 2021 because of inflation. This article poses six key questions about such amounts, including those related to retirement planning and the itemized deduction.

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  • Is blockchain the future of construction?

    Winter 2021
    Newsletter: Construction Industry Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 427

    Abstract: Blockchain is the technology that powers Bitcoin and other cryptocurrencies. Although it may not be ready for prime time in construction just yet, industry experts recognize its promise to transform the way projects are managed. This article explains how blockchain works and how “smart contracts” can keep everyone on the same digital page.

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  • 5 tips for reducing workers’ compensation costs

    Winter 2021
    Newsletter: Construction Industry Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 530

    Abstract: For most construction businesses, workers’ compensation is a significant expense. This article offers five time-tested tips for reducing or at least better controlling these costs, including classifying employees properly and developing a robust safety program.

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  • Connecting your succession plan to your estate plan

    Winter 2021
    Newsletter: Construction Industry Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 651

    Abstract: For any business owner, contractors included, putting together a succession plan may seem like an overwhelming task. Often, among the most difficult things to conceptualize is precisely how to connect — and beneficially integrate — your succession plan with your estate plan. This article offers a few ideas: selling ownership shares, gifting them and creating a trust.

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  • Qualified improvement property – Beware of a potential tax trap

    Winter 2021
    Newsletter: Construction Industry Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 939

    Abstract: The CARES Act fixed a technical glitch, retroactive to 2018, that deprived many taxpayers of 100% bonus depreciation for qualified improvement property (QIP). As this article explains, however, the law also set a dangerous tax trap for those that elect not to claim bonus depreciation. A sidebar looks at how due dates work for amended tax returns.

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  • News for Nonprofits

    February / March 2021
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 441

    Abstract: This issue’s “News for Nonprofits” spotlights virtual events with lower revenue expectations, what’s known so far about COVID-19 philanthropy and digital trends.

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  • Are you prepared to accept cryptocurrency gifts?

    February / March 2021
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 592

    Abstract: Cryptocurrencies have moved closer to the mainstream, even prompting the IRS to add a question to its Form 1040 about transactions with virtual currencies. And nonprofits increasingly hear from donors who wish to make donations using them. This article discusses the key issues a nonprofit must weigh before jumping in.

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  • Board members: Stay alert for these 4 financial red flags

    February / March 2021
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 679

    Abstract: Board members are undoubtedly well aware of their nonprofit’s financial problems during the COVID-19 pandemic. But as 2021 unwinds, the board should keep its eyes on potential problem spots, ask questions and direct remedies when needed. This article offers four areas to keep an eye on, including financial statements, budgets, donor concerns and power plays.

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  • COVID-19 changes the landscape for single-audit compliance

    February / March 2021
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 797

    Abstract: COVID-19 and its economic impact have left the nonprofit niche financially vulnerable, with corporate and individual donations dropping precipitously for many organizations. Relief funding under the CARES Act has helped some nonprofits remain reasonably stable. But funding also will likely impose new single-audit requirements on recipients already struggling to keep their heads above water. This article explains what nonprofits need to know about the requirements.

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  • COMPLIANCE ALERT

    February / March 2021
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 146

    Abstract: This feature lists a few key tax reporting deadlines for February through April.

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  • 2020 vs. 2021 retirement plan limits

    February / March 2021
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 114

    Abstract: This chart contains updated retirement plan limits for 2021.

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  • Watch employee turnover rate to avoid partial termination

    February / March 2021
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 524

    Abstract: If an employer lays off more than 20% of its plan participants over the course of a plan year — an unfortunate necessity for many employers during the COVID-19 pandemic — the IRS might deem that the company’s retirement plan has undergone a “partial termination.” If so, that would trigger the immediate vesting of all employer contributions made to the plan on behalf of the laid-off participants, even if they hadn’t satisfied regular vesting requirements. This article examines IRS guidance on the topic and reviews how the Consolidated Appropriations Act helps sponsors who had to lay off many plan participants during the COVID-19 crisis avoid the risk of having their retirement plan deemed to have experienced a partial termination.

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  • Is your cybersecurity policy up to the task?

    February / March 2021
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 702

    Abstract: Every qualified retirement plan should have a robust cybersecurity policy. The ever-growing magnitude of the threat from cyberattacks, and associated liability for plan fiduciaries, requires a systematic approach to managing this exposure. This article reviews legal considerations under ERISA and sets out some steps plan sponsors should consider in protecting their plans from cyberattacks.

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  • Taking a fresh look – Active vs. passive plan investment options

    February / March 2021
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 1002

    Abstract: Prudence dictates that qualified plan sponsors periodically re-examine important policies of their retirement plans. One area to consider is the balance of actively managed funds vs. passively managed (index-based) fund options for the plan’s participants. This article discusses the difference between the approaches, and what plan sponsors should consider when balancing their retirement plans’ fund options. A short sidebar covers legal considerations in the investment selection process.

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  • Who can file for trademark cancellation?

    February / March 2021
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 425

    Abstract: The U.S. Court of Appeals for the Federal Circuit recently held that parties can pursue cancellation of a trademark even if they don’t show a proprietary interest in the contested mark. This article reviews the case and why owners of registered trademarks could see an uptick in attempts to cancel those marks. Australian Therapeutic Supplies Pty. Ltd. v. Naked TM, LLC, No. 19-1567 (Fed. Cir. July 27, 2020).

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