Account Telephone Seminars - Training Resources

Construction Recordkeeping and Documentation Requirements for Government Contracts ...rovide practical considerations that should be taken into account by contractors in establishing their own record retention. Learning Objectives - You will be able to state federal government contracts and general recordkeeping requirements. - You will be able to identify liability for noncompliance. - You will be able to specify statutes of limitation considerations. - You will be able to  more...

Final Regulations on Shareholder and S Corporation Debt ...ct of the recently-finalized treasury regulations on open-account debt extended to S corporations by their shareholders. The extension of debt by shareholders to S corporations can be an effective way of producing tax basis that supports the ability of shareholders to deduct losses. The regulations now limit that ability with respect to open-account debt. We will discuss how the regulations  more...

Cash Is King: Effective Cash Flow Management ...me. (Think of it as the balance in your personal checking account.) An income statement summarizes revenue, expenses and net income for the entire year or other period of time. Both of these financial statements are important tools to measure the success of your business but do little to tell you where the cash actually went. Understanding and managing the cash flow in your business is critical  more...

Implications of Scott v. Harris on Police Vehicle Pursuits and Beyond ... use of force, the court and trier of fact must take into account the circumstances under which police officers must make such decisions. The Court has also historically emphasized that district courts must consider the application of qualified immunity to any police case, including claims of excessive force. Scott v. Harris brings these two legal issues together in a case in which a police  more...

Effective UCC Search Strategies to Minimize Risk BenefitsLenders and other creditors need to know where they stand if a debtor becomes bankrupt. Primarily, this is a function of whether they have a lien or security interest and if so, whether anyone else has a prior lien or security interest. Liens generally must be made public in some way - usually by a filing in a public office - in order to enjoy priority, so prospective lenders and creditors  more...

Buying and Selling Partnerships, LLCs and Other Similar Entities ...ities using concepts from the corporate model. Failing to account for the differences between the corporate model and the alternative entity model may result in transaction documents that do not accurately reflect the parties' intent and may result in unexpected, adverse tax consequences to the parties. This teleconference will identify some of the major differences between the corporate model  more...

GASB Statement No. 51: Rules for Intangible Assets Come to Governmental Entities ...e have not been specific rules on how governments were to account and to report for these assets. GASB Statement No. 51 changes this situation. We now have specific rules on how to account and report for these types of assets. These rules go beyond what is typically found in the private sector as it includes internally generated intangible assets, including computer software. This  more...

Advanced Records Management: The Intersection of Good Records Management and eDiscovery Preparedness ...same corporations have failed to update those policies to account for their rapidly increasing volumes of electronically stored information. No form of ESI demonstrates these complex issues more so than backup tapes. Backup tapes can be a company's salvation in the context of disaster recovery while simultaneously presenting themselves as harbingers of doom in the context of litigation. n nThis  more...

Understanding the Apportionment Rules for Service-Based Businesses ...ates are beginning to revise their apportionment rules to account for differences between the industries. These new rules, however, lack clear guidance thus creating uncertainty for taxpayers. This teleconference will provide you with a comprehensive look at particular apportionment issues facing service-based business in order to arm taxpayers with the information necessary to structure their  more...

IRA Rollovers and Transfers: Common Portability and Processing Concerns nThis teleconference is specially designed for those who advise their clients on IRAs. We'll focus on the options available both to IRA owners and their beneficiaries when it comes to transferring an IRA. You'll find out how an IRA owner can obtain relief for missing the 60-day rollover deadline and learn about the permissible ways a spouse and nonspouse beneficiary can set up an inherited  more...