Cfos Telephone Seminars - Training Resources

IRS Form 1099 Reporting Update BenefitsThis innovative teleconference will provide the required knowledge to prepare the mandatory reporting of various Form 1099s. By following the practices discussed within this teleconference you and your client's business entities will be provided with the knowledge that will avoid costly penalties assessed by the Internal Revenue Service had you previously chosen to ignore the proper  more...

Economic Nexus Standards in State Taxation BenefitsA state's ability to impose taxes on a multi-state business is limited by 'nexus' standards rooted in the U.S. Constitution. In 1992, the U.S. Supreme Court reaffirmed its longstanding rule and held in Quill Corp. v. North Dakota that nexus requires some form of physical presence in the taxing state. In today's economy, however, states are continuing to push nexus limits farther than ever  more...

HR Time Lines: The Complex Integration of FMLA, WC, Disability and COBRA BenefitsHow do worker's compensation, FMLA, disability and COBRA laws work - together, independently or concurrently? What can run together? What cannot? When can we cancel the health plan, for what reason and is it a COBRA qualifying event? We will pull all of these together to explain the employer's liability. When can coverage be canceled? What laws protect employee benefits? Many times all  more...

IRA and Qualified Plan Distributions BenefitsThis teleconference is specially designed for those who advise their clients on IRA and qualified plan distributions. This program will focus on the required minimum distribution rules and how one can have an IRA payable to a trust and still have it qualify as a designated beneficiary. This teleconference can help you spot and avoid some of the common mistakes taxpayers make with their  more...

Employee Expense Reimbursement Best Practices BenefitsMany employers spend significant sums on employee expense reimbursement and need to prepare and enforce robust policies to adequately support and monitor reimbursable expenses. In today's economy, establishment of best practices and ensuring compliance is crucial to minimize the cost and legal risk of inappropriate practices. This teleconference will explore the legal landscape governing  more...

Strategies in Representing Clients Before the IRS BenefitsThis teleconference is designed to summarize the important strategies to keep in mind when representing clients before the Internal Revenue Service. Tax exams are an every day occurrence. It is important to conduct them professionally and efficiently while at the same time presenting the taxpayer's position in the best possible way. Accountants, CPAs, attorneys, tax professionals, CFOs,  more...

Limited Medical Programs: How Employers Are Using Them to Control Health Care Costs BenefitsAfter years of increasing medical premiums, employers are hitting road blocks in cost saving measures. We are at a point of office visit co-pays approaching $50, prescription drug co-pays of $50 to $100, deductibles exceeding $2,000 for in-network benefits, and more and more premium cost shifting from employer to employee. Employee's are finding it hard to afford the per pay premiums and  more...

Revised Federal Form 1065 BenefitsMore and more businesses are choosing to operate in the form of limited liability companies and being taxed under the partnerships rules as a pass through entity. The preparation of a partnership income tax return is becoming increasingly more challenging as the IRS increases the level of transparency and reporting. The purpose of this teleconference is to highlight important areas for  more...

Noncompetition Agreements for the HR Professional: Protecting the Company's Business Resources? BenefitsNow more than ever, employers are seeing former employees trying to jump start their career moves - voluntarily or involuntarily - by cashing in on the employer's investment in relationships and information. Quite simply, the most effective way to protect your company's resources against the actions of departing employees is the noncompete agreement. But effectively using noncompetes  more...

Understanding Your Summary Plan Descriptions BenefitsEmployers who sponsor ERISA covered health and welfare plans are required to communicate the terms of the plan to participants in a summary plan description. The SPD is an important disclosure document that describes, in understandable terms, the rights, benefits and responsibilities of participants and beneficiaries in ERISA covered health and welfare benefit plans. The SPD must include  more...

Family Limited Partnerships in Estate Planning BenefitsMany estate planners who are asked about family limited partnerships or family limited liability companies do not understand the reasons for forming these entities in the planning process. They also are not clear on what is the current status of statutory and case law concerning the continued use of these entities. This teleconference will help you learn to identify when the use of this  more...

IRS Form 5471: Information Return for U.S. Persons With Respect to Certain Foreign Corporations BenefitsAs more U.S. companies view global markets as a necessity to survive and to grow, more U.S. companies own foreign subsidiaries to conduct foreign operations. Whether you are a growing multinational company with subsidiaries all over the globe, or a small, closely-held company that owns a Canadian subsidiary, you will have to file IRS Form 5471 for every foreign corporation that you own.  more...

Employee Wages: Administration of Caps, Freezes, Reductions and Furloughs BenefitsEmployers continue to search for ways to control payroll costs in response to economic uncertainty. Layoffs and force reductions have pared many workforces to the bone, but the pressure to manage costs is relentless. Adjustments to compensation and to working time can be viable alternatives to job cuts, but they are not without legal risk. This teleconference will address the legal and  more...

Float Ownership Issues in Construction Project Management BenefitsFloat is a measure of schedule flexibility. It can be used to avoid creating disputes about delays or misused to exacerbate them. We will discuss the relationships between schedules, float and delays, and examine techniques which may be used to manipulate them and to minimize manipulation. This teleconference will also review the effect of contract provisions and the development of case  more...

Protect and Collect - The Effective Use of Engagement Letters BenefitsToday's economy finds companies in every industry, including professional service firms, looking at best practices to keep revenues steady and to decrease liability. The collection process has become more burdensome as cash flow tightens across the country. With more and more lawsuits arising against professional service providers and their firms, law firms, accounting firms and even  more...

Current Issues in Cloud Computing: Is There Sun Behind Those Clouds? BenefitsCloud computing is an enormous, pervasive and game-changing technology. Tech industry heavyweights such as Microsoft , IBM and Google have each committed billions to developing and marketing it. Smaller players and startups are cropping up daily with new offerings. Yet, for all the hype, few people understand the technology nor the unique issues cloud computing poses - particularly when it  more...

Hot Wage and Hour Issues: Assuring Proper Exempt and Nonexempt Classification of Your Employees BenefitsEmployees and their counsel continue to pursue individual and class action overtime claims based on the alleged misclassification of exempt workers at a fever pitch. Thousands of lawsuits asserting violations of the Fair Labor Standards Act or parallel state laws are filed each year and the costs of defending these matters and the damages claimed and paid, whether through trial or  more...

S Corporations: How to Avoid Common and Often Overlooked Pitfalls (Simple to Complex) BenefitsAs many practitioners will attest to, there are many pitfalls when S corporations are involved. This teleconference will identify the most common pitfalls, such as not properly maintaining earning accounts, ineligible shareholders, the one class of stock principle, invalid or missing S Corporation elections and built-in gain. You'll not only learn how to identify these pitfalls, but you'll  more...

Rewards Transformation: A Unique Approach to Total Rewards Strategy and Design in the Current Economy BenefitsIn the current economic environment, organizations are concerned with reducing costs while retaining top talent. Total rewards costs can often exceed 40 percent of company's revenue and in many cases it is difficult to demonstrate ROI. This teleconference presents a unique approach to total rewards strategy, design and cost management called rewards transformation. Rewards transformation  more...

Taxation of Gifts, Prizes, Bonuses and Awards BenefitsParticularly in difficult economic times, employers are looking to provide benefits to employees with the least cost, both to them and employees. Gifts and prizes can be a good yet inexpensive way to boost morale, unless employers and employees alike fail to understand the tax consequences and end up with an unintended and unwanted tax bill. This teleconference will explain the tax  more...

Getting Advice from the IRS: Letter Rulings, Pre-Filing Agreements, TAMS and GLAMs BenefitsMany times clients must have certainty as to the federal tax consequences of a proposed transaction - and while tax opinions are helpful, they do not provide the certainty of qualified advice from the IRS. This teleconference is designed to discuss how, when and why to seek qualified written advice from the IRS, normally in the form of a private letter ruling request, a review of the  more...

Document Retention and Destruction: What Human Resource Professionals Must Know BenefitsCorrectly handling the documentation of employees is one of the most difficult and tedious tasks that human resources professionals need to perform for their organizations. Knowing the proper procedures to follow to document employees in the workplace is a key skill needed by most human resources professionals. This teleconference will provide you with information on the key concepts and  more...

Private Foundation Requirements and Restrictions BenefitsMany families and corporations establish private foundations to carry on their personal philanthropy. While private foundations offer significant opportunities for family and corporate philanthropists, there are special federal tax rules that apply. Failure to fully understand these rules can subject the foundations and those involved with them to substantial excise taxes. This  more...

Sales and Use Taxation of Internet Sales: The Evolving Case Law BenefitsAs federal funds available for state governments are reduced, many states are taking aggressive positions in an attempt to impose sales and use tax obligations on interstate transactions. Internet sellers face a murky and sometimes ill-defined landscape with respect to sales and use taxes that are impacted by both state law and federal constitutional principles. This teleconference will  more...

Federal Tax Classification of Series LLCs BenefitsThe series LLC may be the solution to many issues that confront federal tax practitioners on a daily basis. For example, the series LLC is very useful in situations where long and expensive regulatory processes are involved with a new state law entity. The series LLC also can be used in asset backed securitizations in place of business trusts in those states that treat single member LLCs  more...

Case Study: What Makes Dixon Schwabl One of the "Best Small Companies to Work for in America" BenefitsLearn how to motivate, empower and excite employees to build a great place to work. Dixon Schwabl, Inc., CEO Lauren Dixon will share her experiences developing a company culture built on flexibility, freedom and respect for employees, inspiring an innovative approach to everyday workplace practices. No matter the size, geography or industry - any company can be a great place to work. Ms.  more...

Utilizing Spendthrift Trusts in Estate Plans BenefitsA spendthrift trust is an invaluable tool in protecting assets for the beneficiary. This teleconference will introduce you to the use and purpose of spendthrift trusts. Additionally, this program will provide specific guidance of drafting an effective spendthrift trust and highlight drafting pitfalls. Attorneys, estate planners, accountants, presidents, vice presidents, CFOs, controllers,  more...

Best Practices in Commission Pay Plans BenefitsThere are few management tools that work as well in recruiting, directing, motivating and retaining sales people as a strong commission plan. This is critical because sales people are often highly paid, remote from headquarters and entrusted with customer relationships (very valuable assets). A properly designed commission plan clearly and personally communicates the strategy of the  more...

Internal Controls BenefitsWhether you're part of the Fortune 500 or a small private company, understanding how to develop and implement effective internal controls is critical to your business. In addition to helping you comply with the law, a good system of internal control can dramatically improve your bottom line. In this 90-minute teleconference, you'll learn about basic internal control concepts that will help  more...

The Fundamentals of Estate Planning for Pets BenefitsPets are an important part of the lives of many individuals. People own pets for a variety of reasons - they love animals, they enjoy the companionship and they enjoy receiving unconditional love. On many occasions, pets have supplanted children in people's lives. Planning for these companions requires a comprehensive look at the various opportunities and techniques which are available to  more...

Direct Cost Accounting and Indirect Cost Allocation for Not-For-Profit Organizations BenefitsThis teleconference will help you deepen your understanding of direct cost accounting and indirect allocation rules, risks and best practices to achieve compliance with accounting requirements and maximize cost reimbursement. Accountants, attorneys, executive directors, officers, controllers, CFOs, tax managers and enrolled agents  more...

Electronic Invoicing and Payments: Paperless A/P Best Practices BenefitsIt may seem impossible to escape the paper heavy processes in your AP department and achieve the coveted paperless status but pulling off this caper is not a feat reserved for only paper mavericks. Instead, we can show you there is a way to achieve a paper-free environment and realize your ROI. In this teleconference, e-invoicing architect Henry Ijams will discuss your options for a  more...

Opt-Out Incentives and Other Cost Cutting Measures for Health Plans BenefitsThe recent debate regarding health care reform has highlighted for the public what employers have known for years - health care is expensive. Employers have for years looked for creative ways to alleviate double digit annual increases in the cost of health coverage provided to its employees. Employers have toggled deductibles and co-payments, and they have implemented wellness programs and  more...

Payroll Tax Pitfalls: Preventing IRS Penalties and Personal Liability for Late Payments BenefitsAmong many other legal obligations, employers face the ongoing requirement to timely withhold and remit payroll taxes to the federal government. People responsible for fulfilling a company's payroll tax obligations often do not realize the substantial penalties that can be imposed by the IRS against the company when payroll taxes are not timely deposited or paid at all. Additionally, in  more...

Employee Safety and Health Systems: Cutting Injuries Using the Team Approach BenefitsTraditional safety committees involve a small number of employees and are often managed by the individual responsible for the facility safety and health system. The problem is that the success of the committee, and thus the system success, is predicated by the authority given to the committee and its leadership which in most cases is low to nonexistent. The bottom line is that employee  more...

Jeopardizing Exempt Status: Top 10 Mistakes Employers Make and How to Avoid Them BenefitsOnce exempt under the Fair Labor Standards Act, employees do not necessarily remain exempt for the duration of their employment. Actions taken (or not taken) by employers can and do jeopardize the exemptions claimed, leading unknowing employers down the path to potentially ruinous liability for unpaid minimum wages and overtime. This teleconference is designed to help you identify issues  more...

FAS 117-1: Endowments of Not-for-Profit Organizations BenefitsIn response to the enactment of the Uniform Prudent Management of Institutional Funds Act in most of the United States, the Financial Accounting Standards Board last year promulgated FASB Staff Position No. FAS 117-1. FSP FAS 117-1 provides guidance for nonprofits as to the proper classification of endowment funds when UPMIFA has been enacted and expands the required disclosure about  more...

Revenue Recognition Standards and Policies BenefitsThe teleconference is intended to accomplish two things: 1. To review current accounting guidance for revenue recognition with an emphasis on, in my experience, two contentious revenue recognition issues - multiple element arrangements and accounting for sales incentives; and 2. An introduction to two new standards on revenue recognition that will affect the accounting for multiple element  more...

Basic Principles of Construction Insurance BenefitsThis popular teleconference offers an overview of basic insurance coverage used for construction projects. The presenters are experienced construction and insurance coverage attorneys who will discuss how to secure appropriate insurance coverage at a project's inception and what to do when claims arise during construction or after project completion. Builder's risk, CGL and other common  more...

Matrimonial Considerations in Estate and Trust Planning BenefitsThis teleconference will review matrimonial implications to estate and trust planning. It will focus on the use of trusts and other estate planning techniques before marriage and during, after and before remarriage, to protect assets from matrimonial claims. Practical planning concepts; drafting considerations; income, gift and estate tax implications; and ancillary considerations will be  more...

Setting the Stage for Rehiring: Logistic and Liability Issues BenefitsWith the ongoing economic crisis, employers across the country have undertaken unprecedented workforce reductions. However, eventually the economic pendulum will swing the other way and employers will be faced with the task of re-staffing their depleted workforce. Smart employers plan and prepare for that day so they can quickly identify and rehire the key talent necessary to meet their  more...

Changes to Cafeteria Plans: What You Need to Know to Prepare BenefitsThe IRS recently issued new rules which replaced parts of the old regulations. These new rules are exciting but require you to review and act on your old documents. The information provided will assist you in decisions for the upcoming plan year and how to prepare for the changes. Human resources and benefits managers, attorneys, controllers, CFOs finance directors, payroll managers,  more...

Understanding the Basics of Lean Accounting BenefitsAs mid level manufacturing firms migrate to advanced manufacturing processes, they have become uncertain about the ability of traditional cost accounting tools to provide meaningful and accurate measurements. This teleconference outlines a hands-on view of the process needed to evaluate, establish and maintain lean accounting in a mid-level manufacturing environment. While lean accounting  more...

Mental Illness and the ADA BenefitsManaging employees with claimed mental conditions creates unique challenges for employers attempting to comply with the ADA. What mental impairments does the ADA protect? How does the employer know of these often invisible disabilities and of the employee's need to accommodate the condition? How does an employer accommodate conditions that cause employees to violate work rules or request  more...

Legal Traps of Internet Activities for Nonprofits BenefitsThe Internet is essential to the functioning of virtually every nonprofit organization, yet it is fraught with a host of legal pitfalls. This teleconference will focus on the legal traps of Internet activity: the tax impact of web-based advertising and related activities, the potential issues involved in fundraising through the Internet and the risks of utilizing emerging social media to  more...

Loan Modifications: Available Programs, Issues and Fundamentals BenefitsIn this economic downturn with the mortgage loan default rate at unprecedented highs, lenders, investors and servicers are in a quandary as to how best to deal with their loan portfolios. Facing workouts or foreclosures, the mortgage industry must weigh its options to determine how to maximize its return. With likely foreclosure moratoriums, decreasing home values and governmental  more...

Unclaimed Property Compliance: Are you Ready for the Upcoming Reporting Deadline? BenefitsIs your company ready to file your unclaimed property report by the November 1 deadline? Who within your company is responsible for ensuring compliance with the various state unclaimed property laws? Is your company currently undergoing an unclaimed property audit? If you are struggling to find the answer to any one of these important compliance questions, this teleconference is for you!  more...

Working Capital Management: Effective Policies and Techniques BenefitsLiquidity is top of mind for executives and they are looking at all sources of incremental free cash flow within their organizations. One area that is on everyone's list of sources is working capital, but most companies fail to reap the full opportunity that is available to them. What are leading companies doing to effectively drive cash flow from working capital? This teleconference will  more...

Developing a Pay-for-Performance Plan BenefitsPay-for-performance plans are like motherhood and apple pie - everyone agrees with the concept, but not everyone can achieve the desired results. This teleconference will present the concept of pay-for-performance and its relationship to the compensation strategy. You will learn about the various performance-based plans that can be developed within base salary and variable pay components,  more...

Wellness Programs: Legal Developments, Requirements and Risks BenefitsAs Congress looks at making significant changes to health insurance, wellness programs are playing a central role in the debate. Congress wants to encourage wellness programs and healthy lifestyles to help control the cost of health insurance and much of their interest is based on success stories from the private sector. But privacy advocates and some federal regulators take the position  more...

Construction Payment Remedies: Using the Right Tools BenefitsThe recession has made nonpayment and late payment critical concerns to many in the construction industry. The unique nature of the industry and the special remedies available to those in it make payment disputes matters of much interest to all involved in the construction process. The recession has only made resolution of these disputes more challenging. This teleconference will cover  more...

Meeting Your Fiduciary Responsibilities Under ERISA BenefitsMaintaining an employee benefit plan subject to the Employee Retirement Income Security Act of 1974 requires that people managing the plan or investing plan assets become fiduciaries. You need to know when they might become an ERISA plan fiduciary. You must understand your legal obligations to plan participants and beneficiaries. This teleconference will provide you with an overview of the  more...

Immigration Compliance for the HR Professional: Employment Authorization Issues and Beyond BenefitsAll United States employers must comply with employment authorization and verification laws, regardless of the size or composition of their workforce. This teleconference will supply you with the information you need to ensure your company is in compliance with employment authorization rules and regulations. Detailed guidance on employment verification procedures, Social Security number  more...

Health Care Reform: Implications for Employers, Insurers, and Individuals BenefitsHealth care reform could have a more significant impact on the United States economy and on our personal lives than any federal legislation in the past 100 years. Beyond the partisan politics and media hype are the practical concerns of employers, HR professionals, attorneys, third-party administrators, and other consultants and professionals who work with group health plans and related  more...

Final Regulations on Shareholder and S Corporation Debt BenefitsThis teleconference will discuss the impact 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  more...

A Privacy Law Primer: What Every Attorney, Compliance and Security Officer Should Know BenefitsPrivacy and information security legislation, standards and case law are having an ever-larger impact on your relationships with your customers, clients and employees, as well as on your company's management of personal information. Issue-spotting in this area requires some familiarity with the complex state, federal and international regulatory patchwork and nongovernmental standards that  more...

Workers' Compensation Handbook Best Practices BenefitsMinimizing workers' compensation abuse and controlling the costs of legitimate claims is a daunting task. In this difficult economy, it is essential that all employers take every step they can to reduce their workers' compensation exposure and costs. This 90-minute teleconference is geared to provide you with the best handbook practices - policies, procedures and techniques - for staying  more...

How to Legally Handle Travel Pay BenefitsMany companies do not understand how to compensate an employee properly for time spent traveling to destinations other than a regular work site. Many companies send employees to conferences and other work sites using commercial travel and personal vehicles. This teleconference will enable you to understand how and when to compensate an employee for travel time away from a work site. You'll  more...

Independent Contractor Reporting BenefitsIndependent contractor status has distinct advantages for companies and workers, and continues to grow in popularity. However, as independent contractor relationships have become more common, the risks have become more apparent as well. This teleconference will help you understand how independent contractor status is determined for tax, EEO state law and other purposes, including in PEO  more...

The Interrelationship Between Social Security Disability, Medicare and Workers' Compensation Settlements BenefitsThis teleconference covers the two most important federal aspects of workers' compensation practice: Social Security disability offsets and the Medicare secondary payer statute. Anyone who represents claimants, employers or insurers in workers' compensation claims must understand the interrelationship between Social Security disability, Medicare and workers' compensation settlements. You  more...

Developing, Managing and Analyzing a Budget: Understand and Implement an Effective Budget for Better Management and Financial De BenefitsThis teleconference will show how proper planning and budgeting are the keys to success, and operating without a plan or budget is an invitation to fail. This concept holds for businesses - no matter how large or small - nonprofits and governments. Budgeting is a dynamic process, not a static one. By knowing the types of budgets and processes that have worked for others, one can create an  more...

Gift Acceptance Policies for Public Charities and Tax-Exempt Organizations BenefitsFundraising is hard enough without running into the legal, accounting and practical pitfalls inherent in some types of gifts! A comprehensive gift acceptance policy can help an organization avoid these pitfalls, enhance its donor relationships and run a more successful development program. This teleconference will address the issues that should be covered in a basic gift acceptance policy  more...

Tax Treatment of Charitable Fundraising BenefitsFundraising for charitable organizations has become a complex business. Charities no longer hold out a tin cup and ask for donations. They engage in sophisticated activities to generate revenue for their mission and the activities have tax consequences. This teleconference will review the federal tax consequences of fundraising activities and provide specific guidance on how to avoid tax  more...

Tax Practice and Procedure Blunders That Can and Should Be Avoided BenefitsThis teleconference will describe common mistakes made by tax practice and procedures practitioners which can and should be avoided. Discussion on inadvertent privilege waiver, failure to control the flow of information at an audit, missing critical deadlines, failure to provide appropriate and adequate refund claims when necessary, and other key procedural mistakes will be addressed.  more...

Taxation Issues Related to Debt Restructuring, Modifications and Bankruptcies BenefitsThe current market climate has created opportunities for investors or debtors themselves to acquire outstanding debt at remarkable discounts. Unfortunately, it also has left many companies struggling and in need to modify their outstanding debt. Many large, well know companies have dissolved or declared bankruptcy. Debt modifications, repurchases and bankruptcy can have a profound tax  more...

Fundamentals of Form W-2 Processing BenefitsThe main priority for the payroll department is getting the pay checks to associates acutely and timely to employees. But a critical function for the payroll department is to pull all the payroll information together and produce a Form W-2 for all employees. This produces a great challenge to payroll departments to ensure that all elements of the W-2 are complete and accurate along with  more...

Funding Trusts in Estate Planning BenefitsIt is all too common for clients who go through the time and expense of creating a revocable trust to not properly fund the trust. Failing to fund a revocable trust will often defeat the very purpose for creating such a trust, i.e., avoiding probate and the public disclosure of assets. This teleconference will provide an overview of the mechanics of contributing property to revocable  more...

Current ERISA Fiduciary Issues for Financial Institutions BenefitsFinancial institutions have long been faced with difficult and complicated issues under ERISA's fiduciary rules. The current economic downturn has given rise to a new round of legislative and regulatory initiatives regarding ERISA's fiduciary rules and has more generally affected the manner in which ERISA may affect financial institutions. In addition, the regulatory environment continues  more...

FASB Codification: Are You Ready? Benefits strong The official launch of the FASB Codification begins on July 1, 2009, on that date the codification becomes the official single source of authoritative nongovernmental U.S. GAAP. The codification will be effective for interim and annual periods ending after September 15, 2009. /strong The codification will supersede existing FASB, AICPA, EITF and related literature, which means  more...

Workers' Compensation Metrics: Assessing and Reporting on the Success of Your Program BenefitsIn today's economy, it is especially critical to be able to assess the success of your workers' compensation program and provide meaningful reports to the C-Suite. In this teleconference, you will learn about the key metrics that can be used, where the data for these metrics may be found, sources of benchmarking information and how to most effectively present your success story to  more...

Due Diligence Considerations for Participation Loans BenefitsAn increasing number of commercial loans are syndicated or participated, and an increasing number of lenders sell interests in loans they originate or acquire interests in loans originated by other lenders. This teleconference will explore loan assignment and participation transactions from the perspective of both the originating lender and the assignee or participant. You'll learn about  more...

Sale-Leaseback Transactions Today: Monetizing Real Estate Assets BenefitsA troubled economy and a chilly borrowing environment require a re-thinking of how capital and debt are used in your business. Monetizing real estate assets by sale-leaseback transactions may free up needed capital to invest in your business, particularly if the real estate is undervalued. This teleconference will help you understand when and where sale-leaseback transactions on real  more...

Providing Investment Advice to Retirement Plan Participants Without Triggering Liability BenefitsThe current recession and volatile financial markets highlight the importance of financial literacy. Until recently, retirement plan sponsors have been constrained in the types of investment advice that can be provided to plan participants. Plan sponsors have long wanted to provide the investment advice their participants desire, but without incurring liability for advice given in good  more...

Tax Treatment of Gift Card and Certificate Sales BenefitsThe IRS is aware that the popularity of gift cards has increased at a remarkable rate in recent years. Gift card sales by retailers raise a variety of interesting and complicated tax issues. The IRS has announced that certain gift card issues are Tier II issues; some of which must be raised during an examination and some of which should be raised during an examination. The IRS announced,  more...

Private Foundation Grant Agreements: Basics and Beyond BenefitsGrant making is the raison d'etre of most foundations. It is what you do! Therefore, a solid foundation grant agreement ought to be the legal backbone for much of a foundation's operations. Surprisingly however, for many private foundations the grant agreement is merely a form document that has been given little thought - if it exists at all. This teleconference will cover some of the  more...

Cash Is King: Effective Cash Flow Management BenefitsA balance sheet is often described as a snapshot of your financial situation at a single point in time. (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  more...

Effective Job Rotation Programs: Development and Implementation BenefitsThere is little argument that job rotations, stretch assignments and on-the-job development projects are some of the most effective development tools in the talent management arsenal today. However, the design of many programs currently in operation date back to a time when the speed of organizational change was much slower than it is today, when the pressures of global competition were  more...

Understanding the Complexities of OCIPs and CCIPs Insurance Programs BenefitsOwner-controlled insurance programs and contractor-controlled insurance programs, sometimes referred to as wrap-ups, are becoming more popular, as they can result in significant savings if properly structured and managed. While historically available only on the largest of projects, more recently these programs have been used on projects as small as $25 million in construction costs.  more...

Taxation Issues When Conducting Business With Native American Tribes BenefitsThe American Recovery and Reinvestment Act of 2009 included a number of provisions designed to encourage economic development on Native American reservations, including expanded authority for American Indian tribes to issue tax-exempt bonds for projects on American Indian lands and a $500 million investment of funds for infrastructure, renewable energy, tribal detention facilities and  more...

Current Issues in Attributional and Agency Nexus BenefitsA state's ability to impose taxes on a multistate business is limited by nexus standards rooted in the U.S. Constitution. In 1992, the U.S. Supreme Court reaffirmed its longstanding rule and held in Quill Corp. v. North Dakota that nexus requires some form of physical presence in the taxing state. However, physical presence is not limited only to direct presence. It may also be established  more...

Withholding of Taxes on Payments to Foreign Persons and Entities BenefitsIn an increasingly global society, many U.S. payors of items of income are unknowingly subject to withholding tax obligations for payments to foreign individuals and entities. Understanding the rules for withholding on these payments can reduce liability to the IRS. After this teleconference, you will be able to identify when income is subject to withholding, evaluate the proper procedures  more...

Employment Law Compliance: Disciplining or Terminating a Workers' Comp Claimant BenefitsWhether due to legitimate injury or goldbricking, there is no debating that employee absences cost employers in lost productivity, missed deadlines, supervisor stress and tension among co-workers who are required to pick up the slack. Often an employer's plan to discipline or discharge is put on hold when the employee goes out on leave. How can employers deal with these situations? This  more...

Pitfalls of Participant Loans in Retirement Plans BenefitsParticipant loans in a qualified employee benefit plan are a common problem area due to their complex administration. Plan sponsors of qualified employee benefit plans need to be aware of many pitfalls to avoid tax consequences. Even worse than tax consequences is the possibility of the entire plan losing its preferred tax status. This teleconference will explain the regulations of  more...

Creating and Using a Salary Increase Matrix BenefitsThis teleconference will discuss the concept, implementation and best practices associated with a merit matrix. Implementing a merit matrix is one of the easiest and most direct ways to link pay with performance and manage turnover. Sharing of pitfalls that many companies encounter when implementing a matrix and how to avoid them will be addressed. The teleconference will provide insight  more...

Understanding Business Valuations From Purpose to Product BenefitsThe business valuation field is widely fragmented with a variety of specialized services, appraiser credentials, business valuation standards and business valuation deliverables. For this reason, the business valuation methods employed, products delivered and prices charged can vary widely depending on the purpose of the business valuation and the appraiser or firm engaged. Therefore, it  more...

Using Green Strategies for Your Business to Increase Your Profits BenefitsEven though times are tough, companies with green products and services are weathering the storm better, and are better positioned for the future. CEO's of many of the largest corporations say sustainability is just as relevant during this economic crisis, if not more so (source: World Business Council on Sustainable Development). Obama's Stimulus Plan is focused on green jobs and  more...

When Worlds Collide - Bankruptcy and Probate BenefitsUntil the U. S. Supreme Court's 2006 decision in Marshall v. Marshall, 547 U.S. 293 (2006), there was a common belief among many bankruptcy and probate practitioners that the so-called probate exception to federal jurisdiction served to prevent bankruptcy courts from adjudicating any matters that were related, even only slightly, to a probate estate. In giving a very narrow interpretation  more...

Creating a Payroll Manual: Putting Your Procedures into Writing BenefitsPayroll has always been complicated due to compliance issues but with addition of technology, payroll processes have become more involved. This has put payroll professionals in a position to get stuck in the 'get the payroll out' each week rut. This teleconference is going to help you create and write complete process documentation that would allow any associate in your department be able  more...

Valuation and Reporting of Gifts and Service Donations BenefitsAs not-for-profits continue to face challenges related to raising money, they are becoming more creative in soliciting donations, resulting in more donations of noncash assets and greater restrictions on contributions received. This is occurring at the same time that there is a higher focus on the definition of fair value. Contributions of gifts and services should be measured at the fair  more...

Sales and Use Tax Determination Headaches BenefitsSales and use tax professionals are faced with the legal and practical challenges of learning as many as 50 different state sales and use tax laws and regulations. No one could possibly learn all of the different state requirements and yet our jobs demand it! The purpose of this teleconference is to reveal the secrets to working in a multistate environment. You will learn about the four  more...

GASB Statement No. 51: Rules for Intangible Assets Come to Governmental Entities BenefitsIntangible assets have been present in government operations for many years, but until now there 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  more...

Show Me the Money: Determining Return on Investment for People, Projects and Programs Benefits'Show me the money!' is the mantra of the day. Senior leaders in private sector, public sector, and social sector organizations want to see value for investments made in people, projects and programs. This value, more than ever before, is defined in terms of return on investment. Until you can produce solid, verifiable numbers that prove the worth of investments, you may never gain the  more...

Achieving Clarity and Value From Nonprofit Financial Reporting, Ratio Analysis and Benchmarking BenefitsYou will learn the strategies necessary and appropriate for improving financial reporting and ratio analysis. You will be able to develop an action plan for your organization to improve the clarity and substance of its financial reporting. Using ratio analysis, unit cost and benchmarking techniques, you will improve the clarity and understanding of your financial reports. You will learn  more...

Document Retention and Destruction Policies for Financial Institutions BenefitsFinancial institutions too often rely on recommended document retention guidelines without understanding the risks of inconsistent or antiquated practices. While Sarbanes-Oxley has clarified the responsibilities of certain financial institutions, Sarbanes-Oxley is only a portion of the document universe. This teleconference will help you navigate the complex universe of document retention  more...

Best Practices to Manage Your Multistate Payroll BenefitsPayroll personnel are continually faced with legal and practical challenges associated with employee benefits, overtime, nonexempt employee requirements, employee bonus payments, confusing payroll forms, etc. Not only do you have to know your own state laws but often times neighboring state laws if you have employees across state lines. The taxability of employee benefits is confusing and  more...

Form 990 And Unrelated Business Income BenefitsThis teleconference will involve a detailed discussion of Form 990, including tips and traps. If you are involved with 990s, you know the effort it takes to complete the form accurately. With renewed emphasis on the filing due to congressional attention and IRS audit activity, this teleconference will go through the respective parts of the form in detail, and provide tips on completing the  more...

Paperless Payroll: Essentials to a Seamless Transition BenefitsIn today's economic environment, every organization is looking to reduce costs. Paperless processes have the potential to be a healthy boost to the bottom line without eliminating employees. The notion of paperless payroll has come a long way since the introduction of direct deposit in the 1970's, but despite the advances, most companies are still distributing paper checks, pay advices and  more...

Conflicts With Additional Insured Coverage BenefitsStandard form contracts and purchase orders often require contract counterparties to add one another as additional insureds to general liability, property and other insurance policies. Relying upon another parties' insurance coverage can offer important benefits to the additional insured, whose own insurance coverage may not be implicated in the event of a claim. At the same time, relying  more...

Controlling Health Care Costs With Self-Funded Plan Options BenefitsThis teleconference will address questions an employer must answer when deciding to switch from a fully insured health plan arrangement to a self-insured arrangement. The speaker will cover different self-insured health plan options, for example, preferred provider, HMO, health savings accounts and health reimbursement arrangements. The importance of choosing a third-party administrator  more...

Business Combinations and Goodwill: What Is the Latest With Fair Value? BenefitsThe Financial Accounting Standards Board recently issued a Statement on Fair Value Measurements (SFAS 157) which clarifies the concept of fair value in financial reporting. Along with the FASB's proposed revision of its Statement on Business Combinations (SFAS 141R), fair value measurements may change the way acquiring companies report the acquisition on its financial statements. These  more...

Understanding the New Penalties for Tax Preparers nSignificant changes have been made to the preparer penalty of IRC §6694 since 2007. The standard of care needed to avoid the penalty has been raised, the penalty is greater and the reach of the penalty is broader. In addition, there are various other penalties and rules of conduct you must be aware of and new guidance has been issued in several of these areas in the past year. It is imperative  more...

New Rules and Formats for International ACH Transactions nInternational commerce is rapidly growing but with that growth comes challenges, the most significant being the need to track transactions to ensure funds are not being disbursed to or from individuals that are threats to the U.S. The Office of Foreign Asset Control is the government organization that tracks this information. Their regulations require that all international transactions comply  more...

How to Write an Effective Credit Policy nThis teleconference will help you establish and adhere to a corporate credit policy. You will receive a template outlining the scope of the credit policy, defining areas that must be addressed to create a comprehensive policy, and delineating the areas of responsibility and accountability required to create a credit department that is effective and responsive to company needs. This will be  more...

Statement on Auditing Standards No. 104 - No. 111 Risk Assessment Standards nThis teleconference will provide experienced and inexperienced auditors a concise summary of the risk assessment standards. In addition, this will provide auditors recommendations on how to become more efficient and effective in their application of these standards leading to less time required to implement the standards and a greater realization on audits. Since the majority of auditors may be  more...

Benchmarking your Health Benefit Program: How Do You Stack Up? nInformation is power. You can increase your competitiveness by knowing the kinds and the quality of health insurance other employers are offering. Measuring your health plan against meaningful benchmarks will help fuel your strategies not only for reducing cost, but also for recruiting, employee retention and health plan design. n nThis teleconference will work through several methods to  more...

Paid Sick Leave Update: Policies and Procedures in an Evolving Workplace nMany employers voluntarily provide their employees with paid sick leave. Increasingly, however, states and localities are dictating that employers allow employees to use these voluntarily-provided paid sick leave benefits for reasons beyond those covered by the employer's program. In some cases, states and localities have begun to mandate that employers provide employees with a minimum paid sick  more...

Understanding the Role and Powers of the Trust Protector nThink of how far society and trusts have evolved in just the last 100 years. How can we anticipate what changes lie ahead of us from both a tax and nontax perspective? Is the movement towards multigenerational trusts pushing the planning horizon many years past the point most estate planners were trained to envision? This teleconference will identify those unintended consequences and discuss how  more...

FCRA and FACT Act Regulatory and Litigation Update 2009 nIn the last year, new federal rules under the Fair Credit Reporting Act and Fair and Accurate Credit Transactions Act have become effective. These rules restrict cross-marketing by financial institutions and other companies; impose new requirements on companies that use credit reports; and require lenders and others to establish new fraud prevention programs. In addition, a spate of federal court  more...

Fraud and Embezzlement in Non Profits: How it Happens and How to Prevent It! nIt's unfortunate, but the reality is that you only think your employees are honest! n nThis fascinating and practical teleconference will walk you through actual fraud scenarios, discuss how the frauds occurred, teach profiles of embezzlers, why they did it, how they did it and what internal controls would have prevented them. Additionally, you will be provided a valuable handout to assess the  more...

Tax Implications of Generation-Skipping Techniques - Planning to Minimize the Generation-Skipping Transfer (GST) Tax nBy attending this teleconference, you will learn key elements of the GST tax rules, including the rules for automatic allocation of GST tax exemption. Benefits and differences between different types of basic GST tax planning techniques, including various lifetime planning and post-mortem planning along with the implications of leveraging GST tax planning with discounted assets will also be  more...

Utilizing Settlement and Severance Packages Properly nFor HR professionals and CFOs, this teleconference is a must. As companies face ongoing reductions in force, mass layoffs and performance-based terminations, this teleconference will tell you what you need to do in planning terminations both as reductions in force and other terminations. You will learn how to decide the appropriate severance and what should be contained in the severance agreement  more...

Successfully Maneuvering the Tax Maze of Amortization Rules nEfforts to simplify the rules on capitalization and amortization of intangible assets and benefits have resulted in a few lengthy sets of regulations that are often not easy to remember or apply. This teleconference provides a framework for identifying and applying the tax rules for the acquisition and creation of intangible assets, as well as costs to facilitate such transactions. Special  more...

Drafting Trusts in Estate Planning nEstate tax laws keep changing. Did you know that even though the estate tax exemption is predicted to stay at $3.5 million the lifetime gift tax exemption will stay at $1 million, leaving the door open to reduce the estate tax exemption back down to $1 million when Congress tries to balance the budget in a few years? In addition to estate taxes, clients' families need protection from probate, bad  more...

Supplemental Wage Payments: Common Withholding Guidelines nThis teleconference will assist you in evaluating your current income tax withholding practices to facilitate compliance with IRS regulatory changes and will offer practical tips to help ease administrative burdens. The program will educate you with respect to the issues involved in determining when wage payments should be classified as supplemental wages or regular wages, and the applicable  more...

FIN 48 - Uncertainty in Income Taxes nIn an effort to curb the growing number of diverse accounting practices companies are using to analyze and report their tax positions, the Financial Accounting Standards Board recently enacted FASB Interpretation No. 48, Accounting for Uncertainty in Income Taxes. It is effective for all U.S. GAAP financial reporting enterprises, including pass-through and not-for-profit entities, for tax years  more...

SAS 70 Requirements, Obligations, and Audit Survival Best Practices nToday's regulatory requirements are forcing corporate customers to become more aware of their vendors' internal controls and security than ever before. Maintaining an up-to-date SAS 70 report based on an audit of the effectiveness your organization's control objectives and activities can help satisfy these customers' concerns. To successfully navigate the SAS 70 audit process, it is important to  more...

Presenteeism: Measurement and Intervention Issues for Employers and Health Plans nProductivity is fast becoming an even more vital issue to the business world. Presenteeism, or work loss due to underlying health conditions when individuals remain at work, is one important facet of productivity. One study found that approximately 6 percent of a global company's total compensation (salaries, wages and all benefit costs) were lost due to presenteeism. Work site wellness programs  more...

IRS Form 1040 - Schedule D Update nUnited States taxpayers are experiencing many challenges in our current economic environment that will have major effects on their tax returns. The collapse of the housing market, home foreclosures and worthless securities has affected most taxpayers. Preparing the 1040 Schedule D is challenging for even the most efficient tax professional. By attending this teleconference, you will be reminded  more...

Why Is This Guy Still on My Health Plan? nThis teleconference will cast light on an area many employers overlook but which has the potential to create significant exposure - that is, failing to coordinate a company's leave policies with the eligibility and termination provisions of its benefit plans. This results many times in inactive employees (inactive usually because of a disability or other leave of absence) lingering on employer's  more...

Living With Uniform Prudent Management of Institutional Funds Act (UPMIFA) nAs of March 19, 2009, 29 states have adopted UPMIFA as law and the Uniform Act is presently pending in an additional 16 jurisdictions. By the end of 2009 in most of the United States, attorneys representing nonprofit institutions, and those who donate to them and their endowment funds will be governed by new state law that replaces the UMIFA, which had been the law in 47 states since 1972. n  more...

Understanding Pregnancy Leave and Return to Work Issues nUnder federal and state law, employers must not treat pregnant employees any differently from other employees. But, what exactly does this mean? Questions often arise as to how much leave a woman may take, what her rights are when she is on leave and what rights does she have when she returns to work. Employers often times are unwittingly violating the law. This teleconference will help you avoid  more...

Valuation for Gift and Estate Tax Purposes in a Troubled Economy nWhether we are in a recession or depression, the values of assets are not what they once were. If you are contemplating whether to consider gift and estate tax planning or executing a plan, what will the impact of this troubled economy be on your tax valuations? This teleconference provides up-to-date guidance on current market conditions, and evolving valuation industry practices and techniques  more...

Successful Strategies for Controlling Workers' Compensation Costs nMaintaining workers' compensation insurance is a necessary cost of business, but how do you stop the costs from spinning out of control? An effective workers' compensation program will utilize the available remedies to achieve the goals of reducing injuries, reducing benefit payment and reducing unsuccessful litigation results. This 90-minute teleconference will review the myths and  more...

Creating Investment Policies For Your Nonprofit: Risk Tolerance, Reserve Funds and Portfolio Management Capacity nEstablishing and maintaining investment policies that fall in line with the needs, risk tolerance and portfolio management capacity of your organization are critical to its success. At this teleconference we will take a strategic look at the components that contribute to creating strong investment policies. Included will be discussions on understanding the needs of your organization, spending  more...

IRS Form 941 Reporting Update nThe IRS collects hundreds of billions of dollars of employment taxes each year - more than any other source of revenue. Form 941 and related forms lie at the heart of the IRS's employment tax collection system. Much of the administrative burden under that system falls on employers. An employer's failure to understand and comply with its obligations can result in IRS assessments, audits and  more...

Effective Utilization of Employee Waivers nEffective employee waivers establish employee expectations and protect employers from liability for employment-related claims such as discrimination, harassment and retaliation, as well as contract claims and tort claims such as defamation and invasion of privacy. Pre-employment waivers put employees on notice of employment screens such as background checks and drug testing. During employment,  more...

Convergence of Estate Planning, Trust Administration and Financial Advice nIn the current volatile and uncertain economic climate, estate planning advisors and their clients need to re-examine conventional estate planning wisdom, better understand how fiduciary performance will be tested and evaluated, and more carefully assess the perceived benefits and actual risks of a variety of investment types within planning structures.  more...

Form I-9: Updates and Compliance Strategies for Employers nThe Department of Homeland Security recently issued new employment verification rules and Form I-9. Join us as we examine these changes. A wide range of Form I-9 issues and compliance tips will be addressed, including E-Verify program considerations.  more...

IRS Guidelines for Good Governance for 501(c)(3) Organizations nEarlier this year, the Internal Revenue Service issued guidelines concerning governance and related topics for 501(c)(3) organizations. This teleconference will discuss those guidelines and other rules, regulations and policies that dovetail with the guidelines. The IRS is questioning policies and procedures for 501(c)(3) organizations both when they apply for recognition of tax-exempt status, as  more...

Preparing for the International Financial Reporting Standard nOn November 14, 2008, the SEC released its proposed road map for the adoption of IFRS in the United States. At about the same time, leaders from the G20 countries at a financial summit in the United States issued a statement which, among other things, confirmed the leaders' support for developing a single set of high-quality global accounting standards. n nBoth of these events represent progress  more...

Doing Business in Texas? An Overview of the Texas Margin Tax nFor decades, the Texas Franchise Tax remained virtually unchanged. Once equipped with the knowledge that Texas limited partnerships were not taxable, many companies saw little need to delve further into the details of the tax. Beginning with reports due in 2008 all this has changed with the revised Texas Franchise Tax, known as the Texas Margin Tax by everyone but the Texas Comptroller's Office.  more...

The New HIPAA Special Enrollment Rules and Related Disclosure Issues nRecently enacted legislation expands the special enrollment rights currently applicable to group health plans and imposes new notice and disclosure obligations for employers that maintain such plans. While many of these obligations are not effective until after 2009, the special enrollment changes are effective April 1, 2009. In addition, the new law imposes civil penalties of up to $100 a day  more...

Payment Fraud nAs a business owner, how do you know your customers are who they say they are? How do you know if the payments they are making to you, using credit cards or ACH, are good? Fraud is on the rise, with a tough economy and the abundance of malware in the market today, it is only a matter of time before your company becomes a target. As a business owner you need to understand the signs to look for  more...

FASB Statement 157 - Fair Value Update on Corporate Asset Valuation nOver the past 12 months we've seen unprecedented turmoil in the financial services industry, capital markets and global economy. Perhaps an overused term, but "perfect storm" seems like an apt descriptor for the economic events of 2008. While implementing changes mandated by FASB 157 could be challenging for companies - and has been in some cases - the rule aims to make it easier to communicate  more...

IRS Form W-9 and W-8 Series: Payee Identification and Tax Determination nForm W-9 is used to obtain a valid TIN number from a payee. This teleconference will cover the requirements and compliance of form W-9. Payers of various types need to file information returns with the IRS regarding payments to individuals and other types of business entities. The most common are the 1099 series used to report payments to contractors, dividends, interest, real estate  more...

Internal ERISA Audits: Getting It Right Before the Government Shows Up nEmployee benefits plans are subject to a large number of requirements imposed by the Employee Retirement Income Security Act and by other laws such as the Internal Revenue Code. Failure to comply with these complex and ever-changing requirements could lead to substantial penalties or even the meltdown of the plan. This teleconference will highlight a number of these requirements and show you how  more...

Handling Federal Garnishments from Receipt to Termination nNearly every employer at one time or another has received a garnishment, whether for taxes, child support or general creditors. Failing to follow garnishment laws can be very costly for employers, and thus it is critical to carefully follow the requirements of any garnishment. This teleconference will explain the different kinds of garnishments under federal law and their use and limitations. It  more...

Understand and Interpret Financial Statements nIn 90 information-packed minutes, you will gain the essential knowledge you need to read and interpret financial statements. First, you will learn what the major financial statements - the balance sheet, income statement and cash flow statement - tell you about an organization and how they tie together. You will examine the concepts behind the major sections in the financial statements, such as  more...

Unrelated Business Income Tax - Tax Information for Charities and Other Nonprofits nThe recent activity in the charitable sector by federal and state regulatory agencies has mandated that professionals take a proactive approach into all aspects of this important and very diverse sector. The tax-exempt community is under a microscope. Problems that a few years ago might have gone unnoticed now get picked up and widely broadcast. Recent IRS compliance initiatives in governance,  more...

Effective Fundraising Techniques for Nonprofit Organizations nNonprofit organizations always need to diversify their revenue from earned income, government grants with philanthropic fundraising. Now, in tough economic times, you must determine how to maximize the effectiveness of your fundraising program. This teleconference will cover the basic elements of a complete fundraising program for annual operating support as well as ways every organization can  more...

Paycheck Calculation Basics nThis is an excellent teleconference for those new at withholding payroll taxes or for those who need a refresher course. You will learn tips on how and why to determine if the worker is exempt or nonexempt. We will cover the calculation of and the maximum deductions for Social Security and Medicare taxes in 2009. n nThere are multiple methods of calculating federal withholding, which one should  more...

401(k) Plan Costs Including Recent Update on Supreme Court Rule LaRue v. DeWolff, Boberg & Associates Inc. nUnhappy employees, U.S. Department of Labor investigations, IRS investigations, massive class action lawsuits - an ever-expanding list of factors bombards sponsors of 401(k) plans and places companies and their management potentially in the cross hairs. From Enron, Worldcom and Sarbanes-Oxley, to the more recent massive class actions filed against Fortune 500 companies regarding 401(k) plan  more...

Designing Effective Interest Rate Risk Management in Turbulent Times nThe current market has created challenges in managing risks while making a profit. Our tools for risk measurement were in place to help us take action to avoid as much of the impact as possible; yet a review of bank interest margins in the wake of massive rate reductions shows that bankers have a ways to go when using the interest rate risk information to make decisions. n nDuring this  more...

Uniform Division of Income for Tax Purposes (UDIPTA): Business vs. Nonbusiness Income Tax nWhile most U.S. states impose income tax on multistate business under the principles contained in the Uniform Division of Income for Tax Purposes Act, state courts and taxing authorities have interpreted that set of relatively uniform laws differently, especially with regard to the definition of business income. The differing interpretations of business income have increased significance to  more...

Estate Planning Opportunities in an Uncertain Environment nMotivate the reluctant client; freeze the estate value to reduce the estate tax load. How many of us have clients waiting on the sidelines to decide what to do after experiencing 2008? The uncertain times and uncertain market have actually created the perfect time to use some of the advanced planning tools in the estate planner's arsenal. Depressed values for good assets open up the opportunity  more...

Workers' Compensation Settlements nSometimes a workers' compensation case is litigated until conclusion, but many times the parties prefer settlement. This comprehensive teleconference will provide a summary of the do's and don'ts of settlements, what to consider, what to avoid, and how to most effectively ensure that you have considered every issue and have minimized your loss prior to signing on the dotted line.  more...

Retirement Benefit Solutions For Nonprofit Organizations and Government Entities nNonprofit organizations face many of the same issues regarding use of retirement benefits to attract and retain employees and executives as for-profit companies, but the tools available to them are often more limited. This teleconference will explore both broad-based retirement programs and executive deferred compensation available to nonprofit organizations. It will highlight new rules for  more...

Updating and Maintaining Wills, Trusts and Estate Plans for the Evolving Client nThis teleconference has two primary focuses. The first part will highlight issues and opportunities for a drafting attorney to revisit and update an existing client's estate plan or prepare an update for a new client with existing documents. This part will focus on when and why clients need to review and revisit their estate plans and how to spot those issues for existing and potential clients.  more...

Best Practices in Purchasing Software nNegotiating software licenses can be frustrating for the business owner. Once you get past the 10-point, double column format of most vendors' license forms, you begin to understand that there are no standard terms and conditions for licensing software - each deal is unique. This teleconference will help the person responsible for evaluating, purchasing and maintaining enterprise-wide software  more...

Share-Based Compensation - Impact of Recent Events on the Use of Equity Compensation nExecutive compensation continues to be a hot topic across many industries. Recent changes in share-based compensation rules, principally the changes to Financial Accounting Standards 123(R) [FAS 123(R)], and market uncertainty and declines have led to significant changes in how companies and executives view the role and the value of equity as part of an overall compensation package. Join our  more...

Pros and Cons of Cost-Plus vs. Fixed Price Contracts nLump sum and cost-plus contracts for construction projects offer different protections and incentives for both owners and contractors. With today's economic pressures, it is important that project participants know the factors to consider in choosing between these pricing approaches and to understand the advantages and disadvantages to each. n nThe current economic situation has imposed great  more...

Form W4: Impact on Payroll nThis teleconference will clear up questions on the effects of filing status and exemption on payroll checks, how to handle exempt forms, time allowance for making changes, where to locate new forms, how frequently the employees should complete forms and how long employers must retain them. We will include a quick review of Form W-4P, W4-SP and W-4S and discuss which states accept Form W-4 for  more...

The Streamlined Sales Tax Project - How and Why It Affects Your Business nThe Streamlined Sales Tax Project is an effort by state representatives to implement a national uniform, simplified system of sales and use tax compliance. After more than five years of their efforts, the Simplified Sales and Use Tax Agreement came into effect on October 1, 2005. The SSTP now includes 19 full member states and three associate member states. Although initially taking effect as a  more...

Managing Risk and Investments for Trustees and Other Fiduciaries nAlthough the investment decisions by fiduciaries supposedly are not to be judged with hindsight, and trustees are not deemed to be guarantors of the investment performance of trust assets under their management, as a practical matter, claims by beneficiaries for poor investment performance will only be raised when the trust has sustained losses. Further complicating the matter, such litigation  more...

Current Trends in Green Lending nDon't let the housing market slow down get you down. Learn an exciting new business opportunity while aiding the environment. Green lending, also known as Energy Efficient Mortgages, have been around for more than decade but have been seldom used. With the growing concerns over the nation's addiction to imported oil and climate change there is a new push to create a greater market demand for this  more...

Hot Topics for 501(c)(3) Organizations nThere has been a lot of talk about the revised Form 990 and it's finally here! Whether you love it or loathe it, you can't put it off any longer. We will spend a majority of the time talking about some of the hot-button issues that the new form raises both in terms of simple compliance and in communicating with and involving your board. But wait, there's more! After this teleconference, you'll  more...

Lease vs. Buy: Choosing the Best Option nThe decision to finance business equipment through lease programs or by purchases is one of the most difficult and important decisions faced by businesses every day. Making the wrong choice can not only result in economic loss but significant disruption of business, loss of time and opportunity. This teleconference will provide you with a comparison of the benefits and pitfalls of financing  more...

Recent Developments With Loan Syndications nAttend this teleconference and stay abreast of the latest issues relating to the loan syndication process. Our seasoned faculty will provide practical answers to your most pressing questions about loan documentation. You'll get an inside look at how to respond to confusing post-Lehman bankruptcy issues and other new developments. n nRegister now and you'll learn how to overcome any obstacles you  more...

What the New Ledbetter Pay Act Means for Employers nOn January 29, 2009, President Obama signed into law the Lilly Ledbetter Fair Pay Act of 2009, effectively changing the landscape of the statute of limitations for equal pay discrimination claims. The act greatly expands the amount of time that employees have to bring claims of discriminatory pay practices, which could have a substantial impact on employers. This teleconference will help the  more...

Same-Gender Marriage Rulings: Impacts on Employee Benefit Plans Across the Nation nIn May 2008, the California Supreme Court ruled that the state cannot deny same-gender couples the right to marry. Same-gender couples - many of them, in fact - flocked to California and started getting legally married on June 17, 2008. But then in November 2008, California voters approved Proposition 8, which bans same-sex marriage going forward. Massachusetts and Canada also allow same-gender  more...

E-Verify Mandates and Mechanisms for Compliance nE-Verify is an online system that allows participating employers to check the work status of new hires by comparing information from an employee's Form I-9 against Social Security Administration and Department of Homeland Security databases. Although initially implemented as a voluntary program, many states now require the use of E-Verify. Additionally, as a result of a presidential executive  more...

Compliance With the PCI/CISP Credit Card Security Standards nThe Payment Card Industry Data Security Standard is now in its third year of existence and iteration. Derived from the original VISA Cardholder Information Security Program and MasterCard Site Data Protection program, PCI-DSS's now 245 distinct requirements have troubled merchants and financial institutions alike for years. This teleconference will help you understand how PCI-DSS applies to your  more...

Estate Planning for Vacation Homes nSummer and holiday gatherings at the family vacation home have become important traditions for many families. Providing a place where family members can relax, reconnect and escape the busy pace of life is increasingly significant to many families. Parents want to perpetuate these cherished memories and experiences throughout the generations. To do so requires careful, thoughtful planning by both  more...

Payroll Recordkeeping: What You Need to Know nIn recent years there has been an explosion in the number of lawsuits and claims for overtime and unpaid wages under the Fair Labor Standards Act. Did you realize that liability for FLSA violations can be enormous? Recent reports estimate that over the last few years companies have collectively paid out more than $1 billion annually to resolve FLSA claims! Learn the role of the FLSA and its  more...

Obtaining and Sustaining a Tax-Exempt Status nIn today's environment, the pressure on tax-exempt organizations to comply with the tax rules is greater than ever. In this teleconference, you'll learn the difference between nonprofit and tax-exempt organizations, how an organization qualifies for 501(c)(3) tax-exempt status, how to distinguish between private foundation and public charities, how to understand the benefits of public charity  more...

Electronic Record Retention: Mistakes HR Professionals Can Avoid nLearn the facts and get advice on cutting your dependence on paper records. According to the Association of Information and Image Management, more than half of organizations that attempt to implement paperless records management systems fail. Don't be one of them. This teleconference will help HR managers and anyone attempting to implement paperless records management to go paperless effectively.  more...

Real Estate Income Tax Issues nThis teleconference will address valuable planning techniques and recent developments concerning the income taxation of real estate, including issues applicable to partnerships and LLCs holding real property. You'll learn about capital gains strategies, like-kind exchanges, tenancies in common, how to structure transactions when some partners want cash and others want tax deferral, and recent  more...

Grant Applications From Beginning to End nGrants are highly competitive. With the down turn in today's market they are becoming even more competitive as business and investors are looking at grants to leverage their position. Grants that are easy to find are the most competitive and most difficult to receive. Grant money is free money, in the sense that it does not have to be repaid like a loan. Getting grant funding takes skill,  more...

Advanced Records Management: The Intersection of Good Records Management and eDiscovery Preparedness nEffective records management can have an enormous impact on e-discovery preparedness and a corporation's bottom line. While many corporations have established policies related to paper records, many of those 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...

Understanding the Apportionment Rules for Service-Based Businesses nApportionment of income for state tax purposes is "where the rubber meets the road." That is to say, the complex and varied rules for determining a taxpayer's state income tax apportionment percentage can provide opportunities - with careful planning - for state tax minimization or create traps that - without such planning - lead to multiple taxation. Service-based businesses face particular  more...

Answers to Top 10 Common Payroll Questions nEvery week, unsuspecting employers throughout the country are hit with wage/house lawsuits, resulting in protracted litigation, business interruptions and costly settlements. Employers are often shocked to learn that their payroll practices, which may be entirely compliant under federal regulations, do not comply with differing state laws and regulations. Register for this teleconference and  more...

Controlling Purchasing Card Risk nPurchasing cards are used by many corporate and governmental organizations to acquire low-value goods and services from suppliers in a cost-effective and timely manner. Purchasing cards expedite payment to suppliers and reduce or eliminate the paperwork associated with requisitions, purchase orders, invoices and checks. Estimates of cost savings by use of purchasing cards are commonly estimated  more...

Tax Due Diligence in Acquisitions nBuyers and sellers of businesses typically are focused on getting the deal done and the relative economic benefits to each. They often fail to consider potential undisclosed tax liabilities resulting from pre-closing operations, and rarely want to hold up negotiations thinking about the "what ifs." However, when the "what ifs" turn into "what now," it is important that potential tax risks be  more...

Alternatives to Reductions in Force nLayoffs spawn headlines, adverse publicity and labor relations challenges. While the economic crisis has caused numerous companies to consider restructurings in response to a turbulent business environment, there are compelling business and legal reasons to consider alternatives to layoffs. This teleconference will address the legal and business cases for considering alternatives to layoffs and  more...

Mortgage Cocktail: Lessons From the Credit Crisis and What May Be Next nJoin us at this teleconference and you'll gain perspective on the massive forces moving within the credit markets - the genesis of their movements, their direction and their likely consequences. We'll spend some time describing less obvious contributors to the arc of the credit bubble. During the majority of the teleconference, you'll hear about fiscal and monetary solutions to the crisis and the  more...

Effective Program Evaluation for Nonprofits nThe importance of evaluating your nonprofit cannot be underestimated! The data you collect and analyze will let you know the extent to which you have met your goals and objectives, how your clients feel about your organization and its services, whether you are using quality processes, what you can celebrate and how you can improve! Effective evaluations can also tell you about the program design  more...

Understanding the COBRA Alternative Coverage Rules nThis teleconference is essential for company personnel who are involved with COBRA coverage and what can be done to reduce costs. In lieu of a company's traditional health plan, for COBRA purposes, the company is allowed to offer alternative health coverage although the procedure for doing so is quite complicated. n nDiscussed first is what constitutes the various forms of alternative health  more...

Return on Investment for Wellness Programs nMounting evidence indicates that worksite wellness should be part of every strategic health plan. These plans can offer a valuable tool for employers to promote a fit and health-conscious work force that will save employers money by keeping health insurance premiums down, reducing workers' compensation costs, and by increasing productivity and decreasing lost time. Implementing a plan takes time,  more...

Latest Trends in the Rise of Unclaimed Property Enforcement nRegister for this teleconference and stay abreast of the latest statutory and state enforcement trends. You'll get an update on recent cases involving unclaimed property (state and corporate) and best practices you can use to address current internal controls, policies and procedures.  more...

Occupational Noise Induced Hearing Loss nThis teleconference will bring you up to speed on issues related to hazardous occupational noise. Understand the intricacies of the effects noise exposure have on hearing. Get a handle on complicated issues surrounding the calculation of hearing impairment. Avoid problems down the road by getting to know state-specific workers' compensation issues. You'll gain the practical insight you need to  more...

Current Issues in Revocable Living Trusts Benefits Revocable living trusts are a foundation of many estate plans. The use of a revocable living trust generally provides for a confidential distribution of family wealth without required court interference and also allows for assets to avoid probate in most jurisdictions. Using a revocable living trust allows for planning in the event of incapacity without having to formally declare a  more...

State Income Tax Apportionment-The Sales Factor and The Throwback Rule Benefits This teleconference will provide an in-depth analysis of the sales factor used in state and local income tax apportionment. You'll learn all about the sourcing of sales of tangible personal property and services, including the dock sales test and market-based sourcing. Find out what you need to know about the throwback rule and the throw-out rule. Get expert advice on handling issues  more...

Curbing Unauthorized Overtime Benefits Year after year, one of the most challenging tasks employers face is keeping track of the hours their nonexempt employees work and correctly paying any required overtime premium. When unauthorized overtime occurs, labor costs skyrocket, and businesses face a budgeting nightmare. And when employees perform compensable work off the clock, the potential overtime liability for an employer  more...