Classification Telephone Seminars

Accounting Endowments of Not-for-Profit Organizations After UPMIFA ...S 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 endowment funds. The replacement of the prior legal restrictions of historic dollar value with the seven articulated standards of prudence set forth in UPMIFA has thrown into some turmoil the rules governing how a nonprofit  more...

Status Classification: Exempt vs. Nonexempt ... 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 settlement, are staggering. These cases frequently involve individual  more...

Phased Retirement in The New Economy BenefitsThe concept of phased retirement first gained popularity in the 2000s, primarily based upon the shrinking labor force and employers' concerns regarding the loss of valuable talent to retirement. As a result, Congress enacted certain legislative and regulatory rules regarding phased retirement arrangements. These rules seek to provide flexibility for older workers desiring to take part in a  more...

Federal Tax Classification of Series LLCs ...Revenue Services rulings and regulations that address the classification of the series LLC, including practical problems caused by the requirements of the IRS classification rules. In addition there will be an update on selected state law treatment and a discussion of some of the potential pitfalls in the usage of series LLCs. Accountants, CPAs, controllers, attorneys, CFOs, tax managers,  more...

Introduction to New ICD-10 Coding: Preparing for Implementation ...Classification of Disease and Operations, Ninth Edition has out-lived its usefulness for capturing morbidity and mortality amongst the world population. Most developed nations transitioned to ICD-10 several years ago, but because of the tie of ICD-9-CM to payments in the United States there have been a series of delays in the US implementation. As the US moves a lightening speed towards an  more...

Reducing Insulin Errors nThe Centers for Disease Control and Prevention announced this past June that 24 million Americans now have diabetes, an increase of three million people in just two years. Diabetes is also one of the most common diagnoses seen in hospitalized patients. Moreover, insulin may be the preferred medication to manage glucose while patients are hospitalized. The Joint Commission of Accreditation of  more...