2023
Showing 433–448 of 460 results
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Estate Planning Red Flag – You’re taking periodic payments from an IRA or 401(k) plan
January / February 2023
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 314
Abstract: A tax-advantaged savings plan, such as an IRA or 401(k) plan, is designed to help fund one’s retirement. But to the extent that a person doesn’t need the funds during his or her golden years, they can be a valuable supplement to an estate plan. This brief article explains the negative effects of taking early payments from an IRA or 401(k).
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Helping a disabled loved one with an ABLE account
January / February 2023
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 606
Abstract: Estate planning can be tricky for a family that includes a disabled loved one because the family doesn’t want to lose eligibility for means-tested government benefits, such as Medicaid or Supplemental Security Income (SSI). A Section 529A account — better known as an ABLE account — generally won’t affect the beneficiary’s eligibility for Medicaid and SSI, which limits a recipient’s “countable assets” to $2,000 with a few exceptions. This article details an ABLE account and explains how it’s funded.
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Where should you keep your estate planning documents?
January / February 2023
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 711
Abstract: There are many who’ve put a great deal of time, effort and expense into designing and implementing an estate plan that meets their goals. But unless their loved ones know that these documents exist — and how to find and access them — these well-laid plans can be derailed. This article explores how to best handle estate planning documents.
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Pay attention to securities laws when planning your estate
January / February 2023
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 894
Abstract: If one’s assets include unregistered securities, such as restricted stock or interests in hedge funds or private equity funds, it’s critical to consider the securities law implications of various estate planning strategies. This article explains the four main laws under the federal securities regulation regime and details the issues of transferring unregistered securities, either as outright gifts or to trusts or other estate planning vehicles. A sidebar explains the short-swing profit rule and how it may affect certain transfers for estate planning purposes.
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4 ways to wise up to smart buildings
Winter 2023
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 456
Abstract: Everything is connected, or so they say. In a smart building, all of the major systems really are connected … to the Internet. And projects to build these types of structures are growing in popularity. This article offers up four ways that contractors can adjust their expectations when working on a smart building.
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CHIPS Act offers opportunities and challenges
Winter 2023
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 520
Abstract: When the Creating Helpful Incentives to Produce Semiconductors and Science (CHIPS) Act was signed into law, most of the hubbub was about how manufacturers would benefit. But not so fast, construction businesses have been handed a great opportunity as well. This article describes how the new law will likely create billions of dollars’ worth of projects for contractors qualified to perform them.
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How to up your financial reporting game
Winter 2023
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 656
Abstract: Most contractors would probably rather be on the jobsite than hunched over a spreadsheet. But there’s no denying the key role that accurate and exhaustive financial statements and other reports can play in the success and growth of the business. This article discusses several ways that a construction company can improve at financial reporting.
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What does the future hold? Checking up on backlog: the industry’s and yours
Winter 2023
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 914
Abstract: Few construction companies can get by bidding on, performing and completing one job at a time. The typical practice is to build up a backlog of projects that ensures the business will be busy for the immediate and maybe even long-term future. This article explains how contractors can engage in backlog management using industry data as well as company-focused best practices. A sidebar notes that key performance indicators can greatly aid in this effort.
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4 ways to wise up to smart buildings
January / February 2023
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 456
Abstract: Everything is connected, or so they say. In a smart building, all of the major systems really are connected … to the Internet. And projects to build these types of structures are growing in popularity. This article offers up four ways that contractors can adjust their expectations when working on a smart building.
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CHIPS Act offers opportunities and challenges
January / February 2023
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 520
Abstract: When the Creating Helpful Incentives to Produce Semiconductors and Science (CHIPS) Act was signed into law, most of the hubbub was about how manufacturers would benefit. But not so fast, construction businesses have been handed a great opportunity as well. This article describes how the new law will likely create billions of dollars’ worth of projects for contractors qualified to perform them.
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How to up your financial reporting game
January / February 2023
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 656
Abstract: Most contractors would probably rather be on the jobsite than hunched over a spreadsheet. But there’s no denying the key role that accurate and exhaustive financial statements and other reports can play in the success and growth of the business. This article discusses several ways that a construction company can improve at financial reporting.
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What does the future hold? Checking up on backlog: the industry’s and yours
January / February 2023
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 914
Abstract: Few construction companies can get by bidding on, performing and completing one job at a time. The typical practice is to build up a backlog of projects that ensures the business will be busy for the immediate and maybe even long-term future. This article explains how contractors can engage in backlog management using industry data as well as company-focused best practices. A sidebar notes that key performance indicators can greatly aid in this effort.
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How rolling forecasts can provide more clarity
Winter 2023
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 405
Abstract: Over the last three years, economic volatility and supply chain disruptions have provided a stark lesson on the weaknesses of traditional budgeting and forecasting methods. Under the best of circumstances, it’s difficult for manufacturers to forecast their performance over the coming year. When economic and market conditions are prone to change suddenly and unexpectedly, a traditional static forecast can quickly become obsolete. That’s why many manufacturers have adopted a rolling forecast model. This article discusses the difference between static and rolling forecasts, and the benefits of rolling forecasts.
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It’s time to analyze your research expenditures
Winter 2023
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 561
Abstract: Recent changes to the tax treatment of research expenditures are having a big impact on many manufacturers’ tax bills. The most significant change took effect in 2022 pursuant to the Tax Cuts and Jobs Act (TCJA). Given the potential impact of possible deductions, manufacturers should conduct a study of their research expenditures and consider strategies for reducing their tax bills. This article reviews the changes made by the TCJA and the Inflation Reduction Act of 2022.
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Is “Made in America” the right model for your business?
Winter 2023
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 604
Abstract: Customer preference for American-made products isn’t new. After strained supply chains due to the COVID-19 pandemic, the decision to move from overseas suppliers to domestic factories may have been made for manufacturers. But higher labor rates and overhead costs may cause some “homegrown” products to be more expensive than foreign-sourced products. As 2023 starts, manufacturers and distributors should weigh whether a Made-in-the-USA strategy will help attract customers. This article provides some angles manufacturers should consider to position their business accordingly.
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Planning an exit strategy for your business – Tips to maximize value and minimize taxes
Winter 2023
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 947
Abstract: Every business owner should have an exit strategy that helps recoup the maximum amount for his or her investment. Understanding the tax implications of a business sale will help the owner plan for — and, in some cases, reduce — the impact on a tax bill. This article focuses on selling a business to a third party and provides some considerations to help ensure the transition is as smooth as possible. A short sidebar covers whether an employee stock ownership plan (ESOP) might be a viable exit strategy if the business is organized as a corporation and the seller isn’t interested in leaving it to family or selling to an outsider.