Tier Telephone Seminars

Construction Payment Bond Fundamentals ...cts, from the prime contractor down to a second- or lower-tier subcontractor, fails to pay its bills - or even goes out of business. Those who are unpaid must seek alternative means to ensure payment. And those who are higher on the project chain must take steps to assure the flow of funds all the way down the line. This live audio conference helps the persons responsible for project  more...

FASB Statement 157 - Fair Value Update on Corporate Asset Valuation ... definition of fair value, defensive value, and the three-tier hierarchy. We will discuss measurement assumptions, disclosure requirements, and summarize the key differences in this standard. We will help you to understand the many layers of FAS 157 (ASC 820), including questions still being resolved and how answers are likely to impact you. Accountants, controllers, CFOs, tax managers and  more...

Managing Post-Construction Claims ...host of problems, such as physical failures, unpaid lower tier contractors, undiscovered defects of design and construction, and personal injuries. Taking steps to avoid such claims is prudent but companies also need strategies to deal with claims that inevitably arise. This teleconference will explore how to manage such claims, focusing on identifying and addressing the particular issues that  more...

Tax Treatment of Gift Card and Certificate Sales .... 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, in several industry director directives, that it plans to focus on several specific issues in this area. Despite this emphasis on gift card revenue issues however, the IRS has provided little  more...