1. Featured Articles

    97-120 of 120 « 1 2 3 4 5
    1. The AICPA’s New Accounting Framework – FRF for SMEs – Is it Right for Your Business?

      Financial statement preparers are faced with an array of options when choosing a financial reporting framework, and now there is one more.  The AICPA’s new Financial Reporting Framework for Small- and Medium-Sized Entities – FRF for SMEs™ is here.  The new acronym will take its place right alongside GAAP (Generally Accepted Accounting Principles) and several other special-purpose frameworks that are available to financial statement preparers.

      Read Full Article
    2. What’s Your Exit Strategy as a Small Business Owner? An Employee Stock Option Plan May Be a Powerful Tool for Planning Your Retirement

      As baby boomers approach retirement, many small business owners face the realization that they must transition their role as  “captain of the ship” to someone else.  Not only are they faced with this change, they may also need cash for their retirement plans.  Many business owners have large parts of their net wealth tied up in their business.  Do they sell their business, leverage their business with debt or more debt?  What about an Employee Stock Option Plan (ESOP)?  The often overlooked ESOP strategy has many benefits to the business owner as well as the employees.

      Read Full Article
    3. HIPAA Omnibus Rule – Do You Know Your Business Associates?

      Beginning on September 23, 2013, the final Omnibus Rule will require significant changes to HIPAA compliance for covered entities (CEs) and business associates (BAs).  Whereas in prior years when Business Associate Agreements were perceived as a benign contractual line item between a CE and its BAs, now BAs and their subcontractors are directly liable for compliance with the HIPAA Privacy and Security Rules.

      Read Full Article
    4. Upcoming Reporting Requirements for Employers

      The Affordable Care Act requires all employers (except those with less than 2 employees on the first day of the plan year) to provide a uniform “four page” summary of benefits and coverage (SBC) to its employees no later than the open enrollment period of plans beginning after September 23, 2013.  For fully insured plans, this notice will be provided to you by your insurance carrier, but it is the employer’s responsibility to see that all employees receive it.  For those plans as of January 1, 2014 and after, that SBC must also provide information on minimum essential coverage ...

      Read Full Article
    5. Fantasy Draft

      No, this article is not featuring the best home brew in Atlanta, but you were close. It’s that time of year again when individuals and offices throughout Atlanta and the country are selecting their fantasy football teams and joining football leagues.  They are challenging one another to see who has the most knowledge, the best strategy and the perfectly timed execution. Winning in a fantasy football league takes more than the knowledge of individual players and their projected season point totals.  Winning involves a constant analysis of the current situation in order to make the best decisions to win.

      Read Full Article
    6. Does the Dealer (in Real Estate) Always Win?

      Raw land, residential property, commercial property, and industrial property – these are categories people examine when searching for an “investment” in real estate.  Taxpayers investing in real property expect to take advantage of capital gains rates but oftentimes that is not the correct tax treatment and the taxpayer is caught by surprise.  Are you really an investor or would the IRS consider you a dealer?  This dictates your tax treatment and is not a clear as most taxpayers think.  

      Read Full Article
    7. How an Interest Charge-Domestic International Sales Corporation Can Benefit U.S. Exporters

      A business that exports products manufactured, produced or grown in the United States may be able to cut the tax bill on its export profits by one-fourth by taking advantage of an Interest Charge-Domestic International Sales Corporation (IC-DISC). The IC-DISC is essentially a statutorily-created “paper” entity that often takes the form of a commission sales agent for the business exporter.  The IC-DISC, once incorporated, files an election statement with the IRS.  The IC-DISC must be capitalized with a minimum of $2,500, but it does not need to have employees or any other assets.  The administration may be performed mostly ...

      Read Full Article
    8. Georgia Tax Tribunal Is Already Helping

      Even before its first full trial, the Georgia Tax Tribunal (GTT) is a welcomed option for contested tax assessments. The GTT, the independent, executive branch forum dedicated to tax appeals that resulted from Governor Nathan Deal’s tax reforms, was formed to resolve disputes involving tax decisions by the Georgia Department of Revenue (DOR). Expeditious and consistent settlements ought to follow the specialized tax judge’s first order of business. In that order, Chief Judge Charles Beaudrot remanded all cases pending before the GTT to the Georgia DOR for a 90-day settlement period. Because an independent expert is now in ...

      Read Full Article
    9. Exit Stage Left

      What’s your end game when it comes to your business? As I like to say, all owners will exit their business at some time, either leaving vertically or horizontally. While it’s true you can’t always control when and how that happens, but you can be prepared with a solid exit … The post Exit Stage Left appeared first on Windham Brannon.

      Read Full Article
    10. Lessons Learned From Employee Fraud | Windham Brannon

      As the Atlanta Journal-Constitution first reported in November 2012 and followed up in April of this year,  an employee of the Woodruff Arts Center  defrauded the organization of $1.438 million over the course of five years. After the dust from the investigation settled, it was determined that the employee, the center’s former Director of Facilities, had in fact stolen roughly $1.1 million between 2005 and 2012. The fraud was discovered after the employee’s departure for unrelated matters, at which time a supervisor raised questions while reviewing some of the suspicious invoices.

      Read Full Article
    11. A Shift in Strategy Results in Smarter Estate Planning

      When the President signed the American Taxpayer Relief Act of 2012 into law, we had, for the first time since 2001, a permanent estate tax regime. Permanent, of course, means it stays the same only until Congress changes it again―which differs from prior law which was scheduled to change drastically … The post A Shift in Strategy Results in Smarter Estate Planning appeared first on Windham Brannon.

      Read Full Article
    12. Gift Cards Are Hot! Don’t Let the Income Tax Rules Leave You Out in the Cold

      Consumers spend upward of $100 billion on gift cards annually. More than one-third of them spring for restaurant gift cards to treat family and friends to a night out of the kitchen. Gift cards can provide many great benefits for restaurant owners. They not only serve as a way to promote … The post Gift Cards Are Hot! Don’t Let the Income Tax Rules Leave You Out in the Cold appeared first on Windham Brannon.

      Read Full Article
    13. The Chinese Way – An Insight Into Doing Business in China

      While the Chinese Government’s procedures have improved a lot in past decades, they are still inefficient and arbitrary. Investors need to be prepared to cope with delays and unexpected changes in requirements. With the US economy and the Eurozone generally sluggish, reducing costs by manufacturing or buying components from BRIC … The post The Chinese Way – An Insight Into Doing Business in China appeared first on Windham Brannon.

      Read Full Article
    14. Are You Ready For The Marketplace Fairness Act?

      The U.S. Senate approved the Marketplace Fairness Act of 2013 on May 6, 2013 by a vote of 69-27. This legislation would make it easier for a state to collect sales and use taxes from sales made by out-of-state or “remote” sellers that do not have a physical presence within … The post Are You Ready For The Marketplace Fairness Act? appeared first on Windham Brannon.

      Read Full Article
    15. Top 10 Gray Areas of the HIPAA Security Rule

      The Health Insurance Portability and Accountability Act (HIPAA) affects most segments of the healthcare industry, requiring covered entities to use standard formats for many electronic transmissions of health data and to take specific measures to ensure the security and privacy of personal health information. Whereas the HIPAA Privacy Rule deals … The post Top 10 Gray Areas of the HIPAA Security Rule appeared first on Windham Brannon.

      Read Full Article
    16. Tax Planning with Certainty? More Art Than Science.

      Tax Planning with Certainty? More Art Than Science.

      Congress passed the American Taxpayer Relief Act of 2012 on “December 32, 2012.” (They couldn’t get it done on the 31st). We now have even more complexity in our tax laws, but supposedly more certainty. For 2013, there are new ordinary income and capital gains tax rates for individuals with … The post Tax Planning with Certainty? More Art Than Science. appeared first on Windham Brannon.

      Read Full Article
    17. Atlanta as the “Shanghai of the South”

      Atlanta as the “Shanghai of the South”

      If you’ve lived in the South for long, you’ve probably heard the joke, “Whether you’re going to heaven or hell, you’ll have to go through Atlanta first.” That wasn’t originally a reference to Atlanta’s airport; it started in the mid-1800s, and referred to rail. Even before incorporating in 1847, Atlanta … The post Atlanta as the “Shanghai of the South” appeared first on Windham Brannon.

      Read Full Article
    97-120 of 120 « 1 2 3 4 5
  1. Categories

    1. Segments:

      Client Accounting Services, Construction, Family Business, Healthcare, HNW/Individual, Investor Services, Manufacturing/Distribution, Not for Profit, Professional Services, Real Estate, Retail/Restaurant, Small Business, Strategic Growth Advisory, Technology, Transaction Services, Virtual Accounting Solutions
    2. Service Type:

      Audit, Corporate Tax, ERISA Audit, Estate and Tax Planning, Individual Tax, International Tax, IT Audit, Litigation Support, State and Local Taxes
    3. General:

      Global, Local Economy, Management, Politics, Revenue Recognition, Talent Management, Windham Brannon
    4. Internal:

      Marketing, Newsletter
    5. WB Author:

      Amber Brown, Barbara Coats, Brent Wilkinson, Carlye Dooley, Carolyn Riticher, Charles McGimsey, Cheryl Yarbrough, Courtnay Bazemore, Dean Flores, Denise Mummert, Donna Caruso, Doug Neal, Greg Spangler, Heidi LaMarca, Herb Barnes, John Carpentier, John Henriquez, Kerry Buchan, Kristi Johnson, Lee Hodges, Maggie Wise, Mary Beth Saylor, Matthew Levin, Nicholas Perrins, Nicole Suk, Rebecca Smith, Rebekah Judge, Richard Yelton, Tim Clancy, Tom Leahey, Valerie Barckhoff
  2. Popular Articles