ng International Sales Agreements: An Annotated Drafting and Negotiating Guide, Second Edition By www.cch.ca Published On :: Thu, 14 May 2009 13:43:50 GMT Published: October 2008 It would be hard to find a more useful guide to international sales agreements. Compared to domestic transactions, the risks associated are greatly multiplied and it is a rare international sales agreement that can rely on minor variations of standard terms, as is so often the case in domestic agreements. Foreign laws, export/import and currency exchange controls, treaties, transit issues, inspection of goods, insurance, tariffs - all these and more must be taken into account in contract negotiations. For lawyers charged with drafting an international sales contract, this expanded and updated second edition is invaluable. Clause by clause, it clearly details the drafting process, commenting expertly on every issue likely to arise as it goes. Designed to cover every contingency, including definitions, Incoterms, price adjustments, documentation, labeling, delivery dates, limitation of liability, confidentiality, arbitration and antitrust issues, this book also covers relevant national circumstances in the commentary to each clause. Table of Contents: Contents of Sample Clauses Introduction Chapter 1: Preliminary Matters Chapter 2: Drafting the Agreement Chapter 3: The Goods Being Sold Chapter 4: Trade Terms Chapter 5: Price Chapter 6: Permits, Licenses and Certificates Chapter 7: Payment Chapter 8: Delivery Chapter 9: Transfer of Title and Risk Chapter 10: Bills of Lading and Other Documents for Carriage of Goods Chapter 11: Insurance Chapter 12: Inspection Chapter 13: Warranties Chapter 14: Force Majeure and Hardship Chapter 15: Termination and Penalty Clauses Chapter 16: Intellectual Property Chapter 17: Other Obligations of the Parties Chapter 18: Dispute Resolution Chapter 19: Governing Law Chapter 20: Language Chapter 21: Miscellaneous Provisions Appendix 1: The CISG Appendix 2: UNIDROIT Principles of International Commercial Contracts Appendix 3: The Principles of European Contract Law If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ng International Arbitration and Forum Selection Agreements: Drafting and Enforcing, 4th Edition By www.cch.ca Published On :: Mon, 30 Sep 2013 11:03:57 GMT Published: May 2013 International Arbitration and Forum Selection Agreements: Drafting and Enforcing, 4th Edition is a concise, practical primer on the fundamentals of drafting and enforcing arbitration agreements and other dispute resolution clauses. It offers model arbitration and forum selection clauses for international contracts and explains the advantages and disadvantages of different approaches. Table of contents: Chapter 1 – Planning For International Dispute Resolution Chapter 2 – Drafting International Forum Selection Clauses Chapter 3 – Drafting International Arbitration Agreements Chapter 4 – Enforcing International Forum Selection Agreements Chapter 5 – Enforcing International Arbitration Agreements Chapter 6 – Enforcing Foreign Judgments Chapter 7 – Enforcing International Arbitral Awards Chapter 8 – Drafting And Enforcing Choice-Of-Law Clauses Appendices The book is an essential resource for any international practitioner or corporate counsel engaged in international matters. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ng International Accounting/Financial Reporting Standards Guide (2015) By www.cch.ca Published On :: Fri, 19 Sep 2014 15:01:49 GMT Authors: David Alexander, Professor of Accounting & Finance and Simon Archer Organizes accounting pronouncements into two parts: general standards and industry-specific standards. The Practice Pointers featured throughout this edition point out, in plain English, how to apply the standards just discussed. Part I: Overview (a recap of the International Accounting Standards Board and the formation of IFRAC) Part II: General Standards Accounting Policies, Changes in Accounting Estimates, and Errors Borrowing Costs Business Combinations Cash Flow Statement Changing Prices and Hyperinflationary Economies Consolidated Financial Statements Construction Contracts Earnings Per Share Employee Benefits The Equity Method Events After the Balance Sheet Date Financial Instruments Foreign Currency Translation Government Grants and Government Assistance Impairment of Assets Income Taxes Intangible Assets Interim Financial Reporting Inventories Investment Property Leases Non-Current Assets Held for Sale and Discontinued Operations Property, Plant, and Equipment Provisions, Contingent Liabilities, and Contingent Assets Related-Party Disclosures Revenue Segment Reporting Share-Based Payment Part III: Industry-Specific Standards Agriculture Insurance Contracts Mineral Resources: Exploration and Evaluation 9780808039242 6" x 9" 696 pages Related Products GAAP Guide (2015) Book or CD (U.S.) U.S. Master GAAP Guide (2015) Accounting Research Manager - ARM CCH Accounting for Income Taxes, 2015 Edition (U.S.) Auditor's Risk Management Guide: Integrating Auditing and ERM (2013) (U.S.) GAAP Financial Statement Disclosures Manual, (w/CD-ROM), 2014-2015 (U.S.) GAAP Handbook of Policies and Procedures (w/CD-ROM) (2015) (U.S.) GAAS Guide, 2015 (with CD-ROM) (U.S.) Full Article
ng International Accounting/Financial Reporting Standards Guide (2014) By www.cch.ca Published On :: Thu, 12 Sep 2013 14:48:55 GMT Organizes accounting pronouncements into two parts: general standards and industry-specific standards. The Practice Pointers featured throughout this edition point out, in plain English, how to apply the standards just discussed. Part I: Overview (a recap of the International Accounting Standards Board and the formation of IFRAC) Part II: General Standards - Accounting Policies, Changes in Accounting Estimates, and Errors - Borrowing Costs - Business Combinations - Cash Flow Statement - Changing Prices and Hyperinflationary Economies - Consolidated Financial Statements - Construction Contracts - Earnings Per Share - Employee Benefits - The Equity Method - Events After the Balance Sheet Date - Financial Instruments - Foreign Currency Translation - Government Grants and Government Assistance - Impairment of Assets - Income Taxes - Intangible Assets - Interim Financial Reporting - Inventories - Investment Property - Leases - Non-Current Assets Held for Sale and Discontinued Operations - Property, Plant, and Equipment - Provisions, Contingent Liabilities, and Contingent Assets -Full Article
ng International Accounting/Financial Reporting Standards Guide (2013) By www.cch.ca Published On :: Mon, 24 Sep 2012 14:48:17 GMT Organizes accounting pronouncements into two parts: general standards and industry-specific standards. The Practice Pointers featured throughout this edition point out, in plain English, how to apply the standards just discussed. Part I: Overview (a recap of the International Accounting Standards Board and the formation of IFRAC) Part II: General Standards - Accounting Policies, Changes in Accounting Estimates, and Errors - Borrowing Costs - Business Combinations - Cash Flow Statement - Changing Prices and Hyperinflationary Economies - Consolidated Financial Statements - Construction Contracts - Earnings Per Share - Employee Benefits - The Equity Method - Events After the Balance Sheet Date - Financial Instruments - Foreign Currency Translation - Government Grants and Government Assistance - Impairment of Assets - Income Taxes - Intangible Assets - Interim Financial Reporting - Inventories - Investment Property - Leases - Non-Current Assets Held for Sale and Discontinued Operations - Property, Plant, and Equipment - Provisions, Contingent Liabilities, and Contingent Assets - Related-Party Disclosures - Revenue - Segment Reporting - Share-Based Payment Part III: Industry-Specific Standards - Agriculture - Insurance Contracts - Mineral Resources: Exploration and Evaluation Related Products of Interest - Revenue Recognition Guide (2013) (U.S.) - GAAP Guide, 2013 (U.S.) - GAAP Handbook of Policies and Procedures - w/CD-ROM (2013) (U.S.) - Governmental GAAP Guide, 2013 (U.S.) - Governmental GAAP Practice Manual (2013) (U.S.) - Financial Instruments: A Comprehensive Guide to Accounting & Reporting (2012) (U.S.) - Knowledge-Based Audits, Compilations and Reviews of Common Interest Realty Associations w/CD (2012 - 2013) - Knowledge-Based Compilations & Reviews, 2013 - Financial Accounting and Reporting, 2012 - GAAP Financial Statement DisclosuIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
ng GST and E-Commerce: Planning and Risk Management By www.cch.ca Published On :: Mon, 19 Mar 2007 12:08:39 GMT Your business is e-volving at a rapid pace and the tax implications are often overwhelming. It's complex, and you know you need to stay connected, but how? CCH is once again providing you with leading edge solutions and is proud to bring you the first authoritative reference book of it's kind: GST and E-Commerce: Planning and Risk Management. You'll find volumes of basic and detailed information in one convenient, targeted source. It will connect you with relevant, critical information about GST/HST in Canada. If you're doing business online, or advising someone who does, you need this book! Target Audience Companies that sell or distribute products or services through the Internet Companies that purchase or consume products or services that are supplied through the Internet Companies that promote or advertise through the Internet Companies that do anything remotely by electronic means, including remote hosting, data backup, transmission, remote access to software or servers, remote security, and remote file sharing Features include: Comprehensive discussion of the manner in which the GST applies to e-commerce activities of every nature Detailed review of CRA e-commerce rulings and formal administrative policies issued in the past five years Discussion of CRA policy imperatives and the manner in which these imperatives impact on the taxation of e-commerce Identification of e-commerce trends, limitations, anomalous results and outstanding issues to be resolved Focus on threshold and other contentious issues including jurisdictional issues Discussion of carrying on business and permanent establishment tests in the e-commerce environment Discussion of audit patterns and leading exposure issues Exploration of planning opportunities for resident and non-resident businesses Each topic includes a review of the current legislation and Canada Revenue Agency rulings and other documents. Table of Contents Chapter 1 – Overview of the Book and Evolution of E-Commerce GST Rules Chapter 2 – Overview of the GST Chapter 3 – Characterization of Supply Chapter 4 – Single Versus Multiple Supplies Chapter 5 – Place of Supply Chapter 6 – Zero-Rating Chapter 7 – GST Registration and the Non-Resident Override Chapter 8 – Permanent Establishment Issues Chapter 9 – Carrying on Business in Canada Chapter 10 – Agency Chapter 11 – Introduction to the Rulings Chapters Chapter 12 – Advertising Services Chapter 13 – Third Party Sales of Goods Chapter 14 – Software and Software Related Offerings Chapter 15 – Telecommunication ServicesIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
ng Forensic and Investigative Accounting Casebook (1st Edition) By www.cch.ca Published On :: Fri, 31 May 2013 14:44:52 GMT Author: Professor D. Larry Crumbley, PhD, CPA, CFF, CrFA A collection of Problem-Based Learning cases designed to reinforce principles taught in forensic accounting/auditing courses throughout the United States. Each case: lays out the basic principles and parameters of analysis to be applied in uncovering and proving fraudulent activity in domestic and/or international operations; provides a fact pattern and supporting documentation that allow students to not only uncover illegal activity, but also to prove such fraud in a court of law under American rules of evidence and courtroom procedure; is designed for students to perform forensic investigation, alone or in teams, with the instructor serving as a facilitator; and includes secondary documents that either corroborate the superficial accounting information initially provided or reveal anomalies and discrepancies pointing to who, what, when, where, how, and why. 350 pages Related Products Forensic - Bundle Book and Casebook - 4441 + 5818 Forensic and Investigative Accounting (6th Edition) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ng Forensic and Investigative Accounting (6th Edition) By www.cch.ca Published On :: Fri, 31 May 2013 14:37:07 GMT Authors: Professor D. Larry Crumbley, CPA, CFD, Cr.FA,, Lester E. Heitger, CPA,, G. Stevenson Smith This book is a complete and readily teachable text on today's most timely accounting topics. It covers all the important underpinnings, as well as the substance of forensic accounting. It covers both litigation support and investigative accounting, examining the practical aspects of these two areas, as well as many of the newer technological areas. This book demonstrates how an effective forensic accountant needs a solid understanding of accounting, investigative auditing techniques, criminology, and courtroom procedures, as well as excellent communications skills, both written and oral. In today's litigious and highly regulated climate, all accountants — external, internal, forensic consultants, and corporate accountants — must possess this knowledge base and develop these techniques. This intriguing text provides unparalleled guidance to help develop the mindset and the skill set to meet the evolving challenges facing accountants today. The 6th Edition includes new fraud schemes, numerous new eyewitness and spotlight stories, and new forensic techniques and tools, such as timeline analysis, link analysis, invigilation, genograms, proof of cash, entity charts, and full-and-false inclusion tests. This edition brings the reader up to date with the latest cybercrime activity and cases, and it documents the latest corruption schemes and explains how to find and prevent them. CONTENTS: PART ONE: THE FIELD AND PRACTICE OF FORENSIC ACCOUNTING Chapter 1 — Introduction to Forensic and Investigative Accounting Chapter 2 — Forensic Accounting Education, Institutions and Specialties. PART TWO: UNCOVERING ACCOUNTING CRIME Chapter 3 — Fraudulent Financial Reporting Chapter 4 — Detecting Fraud in Financial Reporting. Chapter 5 — Employee Fraud: The Misappropriation of Assets. Chapter 6 — Indirect Methods of Reconstructing Income. Chapter 7 — Money Laundering and Transnational Financial Flows. PART THREE: COURTROOM PROCEDURES AND LITIGATION SUPPORT Chapter 8 — Litigation Services Provided by Accountants Chapter 9 — Proper Evidence Management. Chapter 10 — Commercial Damages. Chapter 11 — Litigation Support in Special Situations. Chapter 12 — Computing Economic Damages. PART FOUR: CYBERCRIME Chapter 13 — Computer Forensics: A Brief Introduction. Chapter 14 — Internet Forensic Analysis: Profiling the Cyber Criminal. Chapter 15 — Cybercrime Management: Legal Issues. Chapter 16 — Cybercrime Management: Loss Valuations. PART FIVE: BUSINESS VALUATIONS Chapter 17 — Business Valuation. PART SIX: FORENIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
ng Foreign Bank Account Reporting Compliance Guide, 2014 By www.cch.ca Published On :: Mon, 18 Jun 2012 09:35:09 GMT Previously called: FBAR Compliance Guide to Foreign Bank Account Reporting Compliance Guide. If one owns or has authority over a foreign financial account, including a bank account, brokerage account, mutual fund, unit trust or some other type of financial account, he or she may be required to make an annual report of the account to the Internal Revenue Service. Under the Bank Secrecy Act, each United States person must file a Report of Foreign Bank and Financial Accounts (FBAR) (Form TD F 90-22.1), if the person has a financial interest in or signature authority (or other authority that is comparable to signature authority) over one or more accounts in a foreign country and the aggregate value of all foreign financial accounts exceeds threshold amounts at any time during the calendar year. In addition, the Hiring Incentives to Restore Employment Act (HIRE Act), signed into law by President Obama in 2010, substantially incorporates the measures designed to stop tax evasion contained in the Foreign Account Tax Compliance Act (FATCA) of 2009. Under FATCA, U.S. taxpayers with specified foreign financial assets that exceed certain thresholds must report those assets to the IRS on Form 8938, which will be attached to their federal income tax return. This reporting is in addition to the foreign bank account report, Form TDF 90-22.1 (FBAR). The Form 8938 reporting is applicable to all “specified persons” who are considered to hold an interest in a “specified foreign financial asset” which meets the “reporting thresholds.” In December 2011, the IRS issued temporary (TD 9567) and proposed (REG-130302-10) regulations which provide guidance on the requirement that certain foreign financial assets be reported to the IRS for tax years beginning after March 2010. This requirement comes from Section 6038D which was added to the Internal Revenue Code under the HIRE Act. The Foreign Bank Account Reporting Compliance Guide is an essential resource because substantial civil penalties may be imposed for non-wilful violations and for wilful violations criminal penalties and imprisonment may be imposed in addition to the civil penalties. This is an important new IRS compliance requirement with huge monetary civil penalties at stake as well as potential criminal consequences. It has ongoing compliance reporting requirements with enforcement teeth behind it and this publication provides the necessary guidance. Part 1 FBAR Reporting Chapter 1 History of Foreign Financial Account Reporting Chapter 2 How to Define a U.S. Person Chapter 3 What is a Financial Interest? Chapter 4 What is Signature Authority? Chapter 5 Financial Accounts Chapter 6 &nbIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
ng Foreign Bank Account Reporting – FBAR Compliance Guide, 2015 (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 10:17:26 GMT Author: Melissa S. Gillespie, CPA, JD, MST, The Foreign Bank Account Reporting Compliance Guide is an essential resource because substantial civil penalties may be imposed for non-willful violations and for willful violations criminal penalties and imprisonment may be imposed in addition to the civil penalties. This is an important new IRS compliance requirement with huge monetary civil penalties at stake as well as potential criminal consequences. It has ongoing compliance reporting requirements with enforcement teeth behind it and this publication provides the necessary guidance. Part 1 FBAR Reporting Chapter 1 History of Foreign Financial Account Reporting Chapter 2 How to Define a U.S. Person Chapter 3 What is a Financial Interest? Chapter 4 What is Signature Authority? Chapter 5 Financial Accounts Chapter 6 Exceptions to Filing Chapter 7 How to Complete the Form TDF 90-22.1 Chapter 8 Penalties Chapter 9 Recent Developments Through 2011 Chapter 10 Developments During 2012 and 2013 Part 2 FATCA Reporting Chapter 11 An Overview of Reporting for Specified Foreign Financial Assets Chapter 12 The HIRE Act and Form 8938 vs. Form TDF 90-22.1 Chapter 13 Temporary and Proposed Regulations for FATCA: Definitions Chapter 14 Who is a Specified Person Under the FATCA Rules and What Are Their Applicable Filing Threshold Amounts Chapter 15 What is Reportable on Form 8938 Chapter 16 How to Report Specified Foreign Financial Assets Chapter 17 Penalties for Failure to File Form 8938 Chapter 18 FATCA Withholding Provisions Found Under IRC Sections 1471-1474 9780808039532 7" x 10" 680 pages Related Products Schwarz on Tax Treaties, 3rd Edition U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) Full Article
ng Financial Instruments: A Comprehensive Guide to Accounting & Reporting (2015) (U.S.) By www.cch.ca Published On :: Fri, 19 Sep 2014 13:27:20 GMT Authors: Rosemarie Sangiuolo, Scott Taub, and Leslie F. Seidman This comprehensive reference includes guidance issued by the Financial Accounting Standards Board, the FASB's Emerging Issues Task Force and Derivatives Implementation Group. It also includes standards issued by the AICPA Accounting Standards Executive Committee, and the audit and accounting guides issued by various committees of the AICPA. This guide covers accounting requirements for public and private companies and touches on unique aspects of reporting financial instruments by non-profit organizations. Over 400 pieces of authoritative literature are referenced in this book. Part I: Financial Assets 1. Cash and Cash Equivalents 2. Investments in Debt and Equity Securities 3. Loans and the Allowance for Credit Losses 4. Servicing of Financial Assets 5. Transfers of Financial Assets 6. Securitizations 7. Calculating Yields on Debt Investments Part II: Financial Liabilities 8. Debt Financing 9. Securities Lending Arrangements and Other Pledges of Collateral 10. Convertible Debt and Similar Instruments 11. Extinguishments of Debt Part III: Derivatives and Hedging Activities 12. Derivatives Accounting 13. Embedded Derivatives 14. Hedge Accounting 15. Disclosures about Derivatives Part IV: Equity InstrumentsIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
ng Financial Instruments: A Comprehensive Guide to Accounting & Reporting (2014) (US) By www.cch.ca Published On :: Thu, 25 Oct 2012 11:29:08 GMT Authors: Rosemarie Sangiuolo, Scott Taub, Leslie F. Seidman, CPA This comprehensive reference includes guidance issued by the Financial Accounting Standards Board, the FASB's Emerging Issues Task Force and Derivatives Implementation Group. It also includes standards issued by the AICPA Accounting Standards Executive Committee, and the audit and accounting guides issued by various committees of the AICPA. This guide covers accounting requirements for public and private companies and touches on unique aspects of reporting financial instruments by nonprofit organizations. Over 400 pieces of authoritative literature are referenced in this book. Part I: Financial Assets 1. Cash and Cash Equivalents 2. Investments in Debt and Equity Securities 3. Loans and the Allowance for Credit Losses 4. Servicing of Financial Assets 5. Transfers of Financial Assets 6. Securitizations 7. Calculating Yields on Debt Investments Part II: Financial Liabilities 8. Debt Financing 9. Securities Lending Arrangements and Other Pledges of Collateral 10. Convertible Debt and Similar Instruments 11. Extinguishments of Debt Part III: Derivatives and Hedging Activities 12. Derivatives Accounting 13. Embedded Derivatives 14. Hedge Accounting 15. Disclosures about Derivatives Part IV: Equity Instruments 16. Issuer's Accounting for Equity Instruments and Related Contracts Part V: Pervasive Issues 17. Offsetting Assets and Liabilities in the Balance Sheet 18. Fair Value Measurements, Fair Value Disclosures, and Other Financial Instrument Disclosures 19. The Fair Value Option for Financial Instruments 1000 pages Related Products U.S. Master Bank Tax Guide (2014) Accounting Desk Book – 23rd edition (2014) (US) Fiduciary Accounting Answer Book, 2014 (US) Financial Products: Taxation, Regulation and Design (2014 Supplement) (US) GAAP Guide (2014) (US) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ng Financial Advisor's Pocket Reference - English 2013-2014 By www.cch.ca Published On :: Fri, 28 Jun 2013 11:18:41 GMT Financial Advisor's Pocket Reference - 2013-2014 Get the information you need when you need it! This handy and popular pocket-sized booklet provides financial advisors with the information needed on the tax and financial components of many life situations. Includes details and information on: Retirement Planning Personal Tax Estate Planning Pensions and Benefits Budget Highlights Insurance Consumer Index Government Programs Charitable Donations Tax Administration Only $14.90 per copy and attractive discounts for larger orders, including English and French combined orders. Order in bulk and save up to 65% List Price Discount Discounted Price Bundle of 5 copies* $74.50 15% $63.33 *All booklets in bundle must be in the same language 1 copy $14.90 0% $14.90 100 to 199 copies $14.90 30% $10.43 200 to 299 copies $14.90 35% $9.69 300 to 499 copies $14.90 40% $8.If you would like more details about this product, or would like to order a copy online, please click here. Full Article ng Financial Accounting and Reporting, 2012 By www.cch.ca Published On :: Fri, 15 Jun 2012 11:59:47 GMT Authors: Dr. L. Murphy Smith, CPA, Dr. Katherine T. Smith Shannon Knight Deer, CPA Especially designed to present financial accounting in a one-sequence course in 2-year or 4-year colleges. The book can also effectively be used in a graduate-level financial accounting course for MBA students, who are from non-business major backgrounds. The text presents the fundamentals of financial accounting using a unique cross-functional approach that demonstrates the relevance of accounting information to the various business functional areas (e.g., marketing, finance, and production). Accounting majors will appreciate how accounting information contributes to the success of the firm and the decision-making of every member of the management team. Non-accounting majors will understand how accounting information contributes to their future job performance. In addition, the book contains contemporary accounting issues related to ethics, information technology, and global commerce. The textbook features a chapter, as well as observations throughout the book, on International Financial Reporting Standards (IFRS) and how they differ from U.S. generally accepted accounting principles (GAAP). The textbook includes a CD-ROM containing ancillary materials such as a Solution Manual, Test Bank, Study Guide (including chapter summaries and sample questions and problems), Working Papers in Excel, and Power Point Slides. Chapter 1 The Accounting Information System and Financial Statements Chapter 2 The Financial Statements Chapter 3 Accounting Transaction Processing Chapter 4 Measuring Profitability and Financial Position on the Financial Statements Chapter 5 Cash, Internal Control, and Ethics Chapter 6 Accounts and Notes Receivable Chapter 7 Accounting for the Merchandising Firm Chapter 8 Plant Assets, Intangibles, and Long-Term Investments Chapter 9 Liabilities Chapter 10 Accounting for the Corporation Chapter 11 More About the Income Statement and Statement of Stockholders’ Equity Chapter 12 The Statement of Cash Flows Chapter 13 Financial Statement Analysis Chapter 14 Accounting for Global Commerce If you would like more details about this product, or would like to order a copy online, please click here. Full Article ng Financial Accounting and Reporting (2014) (U.S.) By www.cch.ca Published On :: Fri, 19 Sep 2014 13:23:15 GMT Authors: Dr. L. Murphy Smith, CPA, Dr. Katherine T. Smith, and Shannon Knight Deer, CPA Designed to present financial accounting in a one-sequence course in 2-year or 4-year colleges. The book can also effectively be used in a graduate-level financial accounting course for MBA students, who are from non-business major backgrounds. The text presents the fundamentals of financial accounting using a unique cross-functional approach that demonstrates the relevance of accounting information to the various business functional areas (e.g., marketing, finance, and production). Accounting majors will appreciate how accounting information contributes to the success of the firm and the decision-making of every member of the management team. Non-accounting majors will understand how accounting information contributes to their future job performance. Cross-functional applications are interwoven into the presentation of accounting fundamentals in each chapter. In addition, the book contains contemporary accounting issues related to ethics, information technology, and global commerce. The textbook features a chapter, as well as observations throughout the book, on International Financial Reporting Standards (IFRS) and how they differ from U.S. generally accepted accounting principles (GAAP). The textbook covers the key topics in financial accounting like most books in this field. The significant difference is the book’s cross-functional perspective that engages students by showing them how they will use financial accounting in their careers. The book is also unique in its integration of accounting ethics, global commerce, and technology. The textbook includes a CD-ROM containing ancillary materials such as a Solution Manual, Test Bank, Study Guide (including chapter summaries and sample questions and problems), Working Papers in Excel, and Power Point Slides. Chapter 1: The Accounting Information System Chapter 2: The Financial Statements Chapter 3: Accounting Transaction Processing Chapter 4: Measuring Profitability and Financial Position on the Financial Statements Chapter 5: Cash, Internal Control, and Ethics Chapter 6: Accounts and Notes Receivable Chapter 7: Accounting for the Merchandising Firm Chapter 8: Plant Assets, Intangibles, and Long-Term Investments Chapter 9: Liabilities Chapter 10: Accounting for the Corporation Chapter 11: More About the Income Statement and Statement of Stockholders’ Equity Chapter 12: The Statement of Cash Flows Chapter 13: Financial Statement Analysis Chapter 14: Accounting for Global Commerce 9780808037873 8-1/If you would like more details about this product, or would like to order a copy online, please click here. Full Article ng Fiduciary Accounting Answer Book, 2015 (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 15:13:36 GMT Authors: Carol Cantrell, JD, CPA, F. Gordon Spoor, CPA/PFS The most detailed reference book on the market for information on how to allocate receipts and disbursements between the income and principal beneficiaries of a trust or estate. Answer all questions about estate & trust accounting including: An overview of fiduciary responsibility How situs impacts a will or trust The Uniform Principal & Income Act How to properly allocate income taxes between income and principal Discussed in detail is how numerous types of receipts and disbursements are allocated between the income and principal beneficiaries, with each section of the Act having its own chapter. Overview of Basic Fiduciary Concepts Trust Situs Overview of Fiduciary Accounting Definitions and Fiduciary Duties — UPIA Sections 102 and 103 Trustee's Power to Adjust and Judicial Control — UPIA Sections 104 and 105 Determining Net Income and Beneficiary Distributions — UPIA Sections 201 and 202 Apportionment at the Beginning and End of an Income Interest — UPIA Sections 301-303 Receipts from Entities, Trusts and Estates — UPIA Sections 401 and 402 Business and Other Activities Conducted by the Trustee — UPIA Section 403 Rents, Interest, Insurance and Other Receipts Not Normally Apportioned — UPIA Section 404-408 Deferred Compensation, Annuities and Similar Payments — UPIA Section 409 Liquidating Assets — UPIA Section 410 Mineral, Water and Other Natural Resources and Timber — UPIA Sections 411 and 412 Underproductive Property — UPIA Section 413 Derivatives, Options and Asset-Backed Securities — UPIA Sections 414 and 415 Allocation of Disbursements During the Administration of a Trust — UPIA Sections 501 and 502 Transfers from Income to Principal — UPIA Sections 503 and 504 Income Taxes and Adjustments Between Principal and Income for Payment of Taxes — UPIA Sections 505 and 506 9780808039174 7" x 10" 350 pages Related Products Estate & Gift Tax Handbook (2014) (U.S.) Estate & Retirement Planning Answer Book, 2015 Edition (U.S.) Family Foundation Handbook (2014) (US) Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), as of March 2014 (U.S.) Full Article ng Fiduciary Accounting Answer Book, 2014 (US) By www.cch.ca Published On :: Mon, 29 Oct 2012 13:58:00 GMT The most detailed reference book on the market for information on how to allocate receipts and disbursements between the income and principal beneficiaries of a trust or estate. Answer all questions about estate & trust accounting including: An overview of fiduciary responsibility How situs impacts a will or trust The Uniform Principal & Income Act How to properly allocate income taxes between income and principal Discussed in detail is how numerous types of receipts and disbursements are allocated between the income and principal beneficiaries, with each section of the Act having its own chapter. Overview of Basic Fiduciary Concepts Trust Situs Overview of Fiduciary Accounting Definitions and Fiduciary Duties - UPIA Sections 101-103 Trustee's Power to Adjust and Judicial Control - UPIA Sections 104 and 105 Determining Net Income and Beneficiary Distributions - UPIA Sections 201 and 202 Apportionment at the Beginning and End of an Income Interest - UPIA Sections 301-303 Receipts from Entities, Trusts and Estates - UPIA Sections 401 and 402 Business and Other Activities Conducted by the Trustee - UPIA Section 403 Receipts Not Normally Apportioned and Insubstantial Allocations - UPIA Section 404-408 Deferred Compensation, Annuities and Similar Payments - UPIA Section 409 Liquidating Assets - UPIA Section 410 Mineral, Water and Other Natural Resources and Timber - UPIA Sections 411 and 412 Underproductive Property - UPIA Section 413 Derivatives, Options and Asset-Backed Securities - UPIA Sections 414 and 415 Allocation of Disbursements During the Administration of a Trust - UPIA Sections 501 and 502 Transfers from Income to Principal - UPIA Sections 503 and 504 Income Taxes and Adjustments Between Principal and Income Because of Taxes - UPIA Sections 505 and 506 Appendix A State Appendix - State Income Tax and Accounting Rules for Trusts Appendix B Text of the Uniform Principal and Income Act 350 pages Related Products Accounting Desk Book – 23rd edition (2014) (US) Financial Instruments: A Comprehensive Guide to Accounting & Reporting (2014) (US) Financial Products: Taxation, Regulation and Design (2014 Supplement) (US) GAAP Guide (2014) (US) International Accounting/If you would like more details about this product, or would like to order a copy online, please click here. Full Article ng Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), as of March 2014 (U.S.) By www.cch.ca Published On :: Tue, 11 Mar 2014 11:05:11 GMT Full official text of the estate, gift, and generation-skipping transfer tax provisions of the Internal Revenue Code and the corresponding Final, Temporary, and Proposed Regulations. Also included are selected income tax Code sections and Regulations that closely relate to estate and gift taxes, as well as selected procedural Code sections and corresponding Regulations. Unified transfer tax rates and the income tax rates applicable to estates and trusts, presented in tabular form for quick reference. Related Products Estate & Gift Tax Handbook (2014) (U.S.) Estate & Retirement Planning Answer Book, 2015 Edition (U.S.) Family Foundation Handbook (2014) (US) Federal Income Taxation of Decedents, Estates and Trusts - 2015 CCH Tax Spotlight Series (U.S.) Federal Income Taxation of Estates, Trusts & Beneficiaries (2014 Supplement) (U.S.) Income Taxation of Fiduciaries and Beneficiaries (2014) (U.S.) Like-Kind Exchanges Under Code Section 1031 – CCH Tax Spotlight Series (U.S.) Multistate Guide to Estate Planning (2015) (w/CD) U.S. Master Estate and Gift Tax Guide (2015) Business Succession Planning Answer Book – 2015 (U.S.) Fiduciary Accounting Answer Book, 2015 (U.S.) Grantor Trust Answer Book, 2015 (U.S.) Practical Guide to Estate Planning, 2015 Edition (with CD) (U.S.) Price on Contemporary Estate Planning (2015) (U.S.) Tax and Estate Planning with Real Estate, Partnerships and LLCs, 2015 (U.S. If you would like more details about this product, or would like to order a copy online, please click here. Full Article ng Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), As of 03/2013 By www.cch.ca Published On :: Thu, 21 Mar 2013 13:51:00 GMT - Full official text of the estate, gift, and generation-skipping transfer tax provisions of the Internal Revenue Code and the corresponding Final, Temporary, and Proposed Regulations. Also included are selected income tax Code sections and Regulations that closely relate to estate and gift taxes, as well as selected procedural Code sections and corresponding Regulations. - Unified transfer tax rates and the income tax rates applicable to estates and trusts, presented in tabular form for quick reference. Reflects developments through March 2013. If you would like more details about this product, or would like to order a copy online, please click here. Full Article ng Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), As of 03/2012 By www.cch.ca Published On :: Wed, 22 Jun 2011 15:13:45 GMT Available: April 2012 - Full official text of the estate, gift, and generation-skipping transfer tax provisions of the Internal Revenue Code and the corresponding Final, Temporary, and Proposed Regulations. Also included are selected income tax Code sections and Regulations that closely relate to estate and gift taxes, as well as selected procedural Code sections and corresponding Regulations. - Unified transfer tax rates and the income tax rates applicable to estates and trusts, presented in tabular form for quick reference. Expanded 7-1/2" x 10" oversized page and larger type fonts for enhanced readability. Reflects developments through February, 2012. Related books: Internal Revenue Code: Income, Estate, Gift, Employment and Excise Taxes (Winter 2013) Income Tax Regulations (Winter 2013) (U.S.) Federal Income Taxation of Estates, Trusts & Beneficiaries (2012 Supplement) (U.S.) Estate Planning (2013 Edition) (U.S.) U.S. Master Estate and Gift Tax Guide (2013) Estate and Retirement Planning Answer Book, 2012 Ed. U.S. If you would like more details about this product, or would like to order a copy online, please click here. Full Article ng Estate Planning: Principles and Problems, Third Edition By www.cch.ca Published On :: Fri, 02 May 2014 13:34:58 GMT Published: October 2011 This coursebook features a case-study and problems approach in which the principles of estate planning are first introduced and then demonstrated through student analysis of short exercises and simulated client situations. A forms supplement on CD is an additional tool for giving students practice with drafting exercises. Topics covered: Tax Relief Unemployment Insurance Re-authorization Job Creation Act of 2010 Same-sex marriage and planning Uniform Probate Code’s 2008 changes dealing with definitions of children Durable powers of attorney and medical care directives, including “persistent vegetative state” Retirement asset tax planning material Trust “decanting” Family offices and private trust companies Pet Trusts If you would like more details about this product, or would like to order a copy online, please click here. Full Article ng Estate Planning with Life Insurance, 5th Edition By www.cch.ca Published On :: Mon, 06 Oct 2008 16:43:34 GMT This popular guide provides critical insight into the many roles life insurance plays in Estate Planning. An essential reference for anyone involved in estate planning, this book will demonstrate how life insurance can assist your clients in securing lifetime financial success and establishing a strong legacy. This handy reference includes: A comprehensive Estate Planning Fact Finder How to resolve and plan for estate liquidity needs The role of corporate-owned life insurance in estate and business planning Detailed strategies for funding buy/sell agreements Insurance needs and succession planning for owners of family businesses The use of life insurance in planning with trusts The role of life insurance in charitable giving New for this edition: Discussion of new income tax rules for 10/8 policies and leveraged insured annuities Discussion and planning issues regarding recent CRA statements on corporate ownership and beneficiary designations Review of proposed new rules for exempt life insurance policies Expanded commentary regarding the transfer of insurance policies between corporations and shareholders Update on changes to dividend tax rates and the capital gains exemption Expanded commentary on post-mortem tax planning including “pipeline” planning Detailed new section on family shareholders agreements Review of new rules affecting retirement compensation arrangements Important new cases concerning shareholder disputes and dependant and spousal support claims Expanded case studies Glenn Stephens LLB, was called to the Ontario Bar in 1982 and spent two years with a major accounting firm before joining the insurance industry as a tax and estate planning consultant. Glenn subsequently became a partner in a Toronto law firm before returning to the insurance industry in 1996 as a tax and estate planning consultant to a major Canadian insurance distributor. Glenn is a Director, Planning Services with PPI Advisory in Toronto, and provides tax and legal support to PPI Associates across Canada. He has been with PPI since 2004. Glenn has leIf you would like more details about this product, or would like to order a copy online, please click here. Full Article ng Estate Planning (2013 Edition) (U.S.) By www.cch.ca Published On :: Mon, 29 Oct 2012 13:40:52 GMT Estate Planning provides the most encyclopedic coverage of estate planning practice, from complex transfer tax laws and essential strategy to inter vivos gifts and post-mortem activities. Providing indepth analysis and expert guidance on the various arrangements that may be employed to dispose of wealth, this valuable reference offers exhaustive coverage of the law, strategies, and practices needed to create a comprehensive estate plan, including advice on opportunities to escape or shift the tax burden in scores of typical and not-so-typical situations. Volume One Chapter 1 Introduction Chapter 2 Intestacy: Estate Plans by Operation of State Law Chapter 3 Wills as Estate Planning Instruments Chapter 4 Trusts as Estate Planning Instruments Chapter 5 Income Taxation of Trusts, Estates, Grantors and Beneficiaries Chapter 6 Inter Vivos Transfers Chapter 7 Wealth Transfer Taxation of Inter Vivos Transfers Volume Two Chapter 8 Nonprobate Transfers: Life Insurance Chapter 9 Nonprobate Transfers: Retirement Benefits Chapter 10 Concurrent Interests Chapter 11 Future Interests Chapter 12 Powers of Appointment: Building Flexibility Into the Plan Chapter 13 Marital Deduction Planning Chapter 14 Charitable Deduction Planning Chapter 15 Postmortem Estate Planning: Administration and Compliance Related Products Estate & Gift Tax Handbook (2014) (U.S.) Estate & Retirement Planning Answer Book, 2015 Edition (U.S.) Family Foundation Handbook (2014) (US) Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), as of March 2014 (U.S.) Federal Income Taxation of Decedents, Estates and Trusts - 2015 CCH Tax Spotlight Series (U.S.) Federal Income Taxation of Estates, Trusts & Beneficiaries (2014 Supplement) (U.S.) Income Taxation of Fiduciaries and Beneficiaries (2014) (U.S.) Like-Kind Exchanges Under Code Section 1031 – CCH Tax Spotlight Series (U.S.) Multistate Guide to Estate Planning (2015) (w/CD) If you would like more details about this product, or would like to order a copy online, please click here. Full Article ng Estate & Retirement Planning Answer Book, 2015 Edition (U.S.) By www.cch.ca Published On :: Fri, 30 May 2014 09:01:56 GMT William D. Mitchell, J.D. Provides expanded coverage of financial and estate planning strategies for implementing individualized solutions for the special problems associated with retaining accumulated wealth for retirement and estate planning purposes. With its comprehensive two-part approach to the complex issues that link retirement planning and estate planning, this book includes coverage of such topics as updated distribution and limitation amounts for individual retirement accounts and qualified plan distributions, updated exclusion amounts and income tax rates, capital gains and Roth accounts and changes in the law to reflect the latest legislation. Replete with scores of examples that illustrate and analyze estate planning strategies and their effects, it brings insight and expertise to the realm of estate and retirement planning by focusing on the tax-free transfer of wealth and by providing an insider's view of the various retirement benefits available to the corporate executive under both qualified and non-qualified retirement plans. Chapter 1 The Accumulation and Preservation of Wealth Chapter 2 Wills, Revocable Trusts, and Other Alternatives Chapter 3 Overview of Tax Principles Chapter 4 The Marital Deduction Chapter 5 Bypass Trusts Chapter 6 Gifts Chapter 7 Life Insurance Chapter 8 Annuities Chapter 9 Valuation of Business Interests and Other Property Chapter 10 Charitable Contributions Chapter 11 Funding for Liquidity Chapter 12 Using Trusts with Grantor Retained Interests in Estate Planning Chapter 13 Asset Protection Chapter 14 Benefits and Domestic Relations Chapter 15 Post-Death Estate Planning Chapter 16 Benefit Plans Chapter 17 Tax-Qualified Retirement Plans Chapter 18 Employee Stock Ownership Plans Chapter 19 Nonqualified Retirement Plans Chapter 20 Personal Investing Chapter 21 Business Transfers Chapter 22 Individual Retirement Accounts and Simplified Employee Pensions Chapter 23 Tax-Qualified Plan Distributions Chapter 24 Distributions From Nonqualified Plans Chapter 25 Protection of Retirement Income Chapter 26 Incapacity and Other Retirement Issues Chapter 27 Estate Planning for Qualified Retirement Plan Benefits and IRAs Chapter 28 Estate Planning for Nonqualified Retirement Plans Chapter 29 IRA Distributions Chapter 30 Audits, Administrative Proceedings, and Tax Court Litigation Chapter 31 Family Limited Partnerships Appendix A Treasury Regulations Section 1.401(a)(9)-9 Life Expectancy and Distribution Period Tables Appendix B Act/Public Law Number 7" x 10" 1,300 pages Related Products Full Article ng Estate & Retirement Planning Answer Book, 2014 Edition (U.S.) By www.cch.ca Published On :: Fri, 31 May 2013 11:00:05 GMT Author: William D. Mitchell, J.D. Provides expanded coverage of financial and estate planning strategies for implementing individualized solutions for the special problems associated with retaining accumulated wealth for retirement and estate planning purposes. With its comprehensive two-part approach to the complex issues that link retirement planning and estate planning, this book includes coverage of such topics as the final minimum distribution rules for individual retirement accounts and qualified plan distributions, the use of insurance as a qualified plan asset, and changes in the law to reflect the latest legislation. Replete with scores of examples that illustrate and analyze estate planning strategies and their effects, it brings insight and expertise to the realm of estate and retirement planning by focusing on the tax-free transfer of wealth and by providing an insider's view of the various retirement benefits available to the corporate executive under both qualified and non-qualified retirement plans. Chapter 1 The Accumulation and Preservation of Wealth Chapter 2 Wills, Revocable Trusts, and Other Alternatives Chapter 3 Overview of Tax Principles Chapter 4 The Marital Deduction Chapter 5 Bypass Trusts Chapter 6 Gifts Chapter 7 Life Insurance Chapter 8 Annuities Chapter 9 Valuation of Business Interests and Other Property Chapter 10 Charitable Contributions Chapter 11 Funding for Liquidity Chapter 12 Using Trusts with Grantor Retained Interests in Estate Planning Chapter 13 Asset Protection Chapter 14 Benefits and Tax Planning in Marital Settlements Chapter 15 Post-Death Estate Planning Chapter 16 Benefit Plans Chapter 17 Tax-Qualified Retirement Plans Chapter 18 Employee Stock Ownership Plans Chapter 19 Nonquaified Retirement Plans Chapter 20 Personal Investing Chapter 21 Business Transfers Chapter 22 Individual Retirement Accounts and Simplified Employee Pensions Chapter 23 Tax-Qualified Plan Distributions Chapter 24 Distributions From Nonqualified Plans Chapter 25 Protection of Retirement Income Chapter 26 Incapacity and Other Retirement Issues Chapter 27 Estate Planning for Qualified Retirement Plan Benefits and IRAs Chapter 28 Estate Planning for Nonqualified Retirement Plans Chapter 29 IRA Distributions Chapter 30 Audits, Administrative Proceedings, and Tax Court Litigation Chapter 31 Family Limited Partnerships Appendix A Treasury Regulations Section If you would like more details about this product, or would like to order a copy online, please click here. Full Article ng Education Planning Answer Book (2014) (U.S.) By www.cch.ca Published On :: Fri, 30 May 2014 08:34:30 GMT Dorinda D. DeScherer, J.D. A one-stop resource for the professional who advises families on the tax and financial issues connected with education planning. Whether you are an accountant, lawyer or financial planner, whether a client’s child is still in diapers or is about to enter college, this book will provide you with comprehensive and straightforward answers to the most vexing questions that arise in connection with education planning. For example, the book will put at your fingertips the answers to such questions as: How is a college student taxed on job earnings and investment income? How should a trust agreement be drafted to avoid gift taxes? When is a gift of investment property to a college student preferable to a gift of cash? When can be cost of college be deducted as a business expense? Why should upper-income clients fill out the Free Application for Federal Student Aid (FAFSA)? When will a loan to a college student increase the lender’s income taxes? Why is a home equity loan to pay college costs more advantageous than other kinds of borrowings? How will saving for college through multiple Section 529 plans benefit clients? How does a Coverdell Education Savings Account compare to a Section 529 plan as a college savings vehicle? When does reporting the interest on education savings bonds sooner rather than later make tax sense? Which college expenses qualify for the education tax credits? How did the new health reform law affect student loan programs? The appendices contain Education Tax Facts, a list of available Section 529 plans and contact information, a glossary of key terms, useful websites, and other aids to education planning. Chapter 1 Income Taxation of Students and Their Parents Chapter 2 Family Gift-Giving Chapter 3 Taxation of Trusts and Custodial Accounts Chapter 4 Section 529 Plans Chapter 5 Coverdell Education Savings Accounts Chapter 6 Education Savings Bonds Chapter 7 Education Tax Credits Chapter 8 Deduction for Education Expenses Chapter 9 Tapping Family Resources Chapter 10 Financial Aid Chapter 11 Scholarships and Fellowships Chapter 12 Student Loan Tax Incentives Chapter 13 Employer-Provided Education Assistance Appendix A Education Tax Facts for 2011 Appendix B Education Tax Benefits Chart Appendix C Glossary Appendix D State Section 529 Plans Appendix E Coverdell ESA Trust (Form 5305-E) Appendix F Coverdell ESA Custodial Account (Form 5305-EA) Appendix G FAFSA Form Appendix H Directory of State Education Resources Appendix I Helpful Education PlanniIf you would like more details about this product, or would like to order a copy online, please click here. Full Article ng Drafting License Agreements, Fourth Edition By www.cch.ca Published On :: Fri, 22 May 2009 08:25:09 GMT Put the drafting tactics, techniques and forms used by 23 licensing experts to work for you. Deal quickly and effectively with today's most complex issues, with the insights and guidance of experts who offer their licensing know-how and exclusive drafting techniques. In two comprehensive volumes, you will find time-saving clauses and provisions, full-length model license agreements, practice-tested approaches to drafting critical license provisions and practical advice. You also will get detailed analysis of legal considerations that affect international agreements, hybrid licenses, enforcement and litigation, confidentiality, technology and the internet and other important issues you must address during the drafting process. There are in-depth discussions of special rules that apply to specific types of licensing situations, multimedia and software and emerging licensing areas. Plus, there is authoritative coverage of the latest trends and innovative strategies in pricing, maximizing revenues and other important aspects of the business of licensing. This book offers complete, time-saving answers to the drafting questions you encounter every day. Table of Contents: Chapter 1: Drafting License Agreements Chapter 2: Intellectual Property Infringement Indemnification Chapter 3: Fundamentals of Intellectual Property Chapter 4: Antitrust and Misuse Chapter 5: International Licensing and Foreign Antitrust Rules Chapter 6: Bankruptcy Considerations Chapter 7: Hybrid Licenses and Royalty Agreements Chapter 8: Artist's Right of Publicity Chapter 9: Licensing Computer Software Chapter 10: Software Licensing Chapter 11: Technology Transfer and Development Agreements Chapter 12: Basic Considerations in Music Licensing Chapter 13: Clauses in Patent Licensing Agreements Chapter 14: Pricing and Presenting Licensed Technology Chapter 15: Maximizing Income from Licensing Chapter 16: Intellectual Property Valuation Chapter 17: The Licensing Discipline and Intellectual Property Litigation Chapter 18: Alternative Dispute Resolution Chapter 19: Overview of ADR Mechanisms Chapter 20: The Commercialization of University Inventions: From Technology Transfer to Technology Partnership Forms Index If you would like more details about this product, or would like to order a copy online, please click here. Full Article ng Drafting Internet Agreements, Second Edition By www.cch.ca Published On :: Wed, 23 Jan 2013 09:40:53 GMT Drafting Internet Agreements, Second Edition is the most comprehensive single volume collection of annotated forms for the internet. The book also offers valuable insights for business executives who want to know how internet transactions are structured and how to negotiate the best deals. This easy-to-use reference with accompanying CD-ROM offers instant access to more than 40 sample agreements for every area of internet practice including: Internet advertising Internet consulting Electronic commerce Internet joint ventures Internet licensing Technology development Website agreements Each form has been developed by the authors or other experienced internet law practitioners and has been used in actual transactions. Organized by type of transaction, each chapter includes a full agreement that illustrates the entire transaction as a seamless whole, as well as a variety of agreements for closely related issues. For each form, the authors provide a brief overview, an analysis of the different kinds of forms that relate to the topic, and a description of the form's applicability and use. If you would like more details about this product, or would like to order a copy online, please click here. Full Article ng Drafting Internet Agreements By www.cch.ca Published On :: Thu, 21 May 2009 14:21:13 GMT Drafting Internet Agreements is the first comprehensive single volume collection of annotated forms for the internet. This easy-to-use reference with accompanying CD-ROM offers instant access to more than 40 sample agreements for every area of internet practice including advertising, consulting, e-commerce, joint ventures, licensing, technology development, website agreements and more. Each form has been developed by the authors or other experienced internet law practitioners and has been used in actual transactions. Each chapter includes a full agreement that illustrates the entire transaction as a seamless whole, as well as a variety of agreements for closely related issues. For each form, the authors provide a brief overview and a description of its applicability and use. “Hot spots” that are likely to arise during the transaction are identified along with guidance on resolving these fervently negotiated provisions quickly. Detailed checklists assist in drafting the final agreement. Table of contents: Chapter 1 Developing and Protecting Content Chapter 2 Web Site Development Chapter 3 Financial Considerations Chapter 4 Internet Access Chapter 5 Advertising and Promotion Chapter 6 Joint Ventures, Partnerships & Licensing Chapter 7 E-Commerce If you would like more details about this product, or would like to order a copy online, please click here. Full Article ng Drafting Effective Contracts: A Practitioner's Guide, Second Edition By www.cch.ca Published On :: Thu, 21 May 2009 14:16:54 GMT A favorite reference tool for over a decade, Drafting Effective Contracts combines a clear analysis of how effective agreements are structured, a practical breakdown of its essential elements and an overview of the overall process, from conducting the initial client meeting to closing the deal. This completely updated guide presents consistent structural analysis and a set of fundamentals that can be used from contract to contract. You are led step-by-step through the creation process and offered direction around the obstacles that may be encountered along the way, in drafting agreements for goods and services, promissory notes, guaranties and secured transactions. You will find a detailed discussion of the 11 drafting elements that every contract may have: parties; recitals; subject; consideration; warranties and representations; risk allocation; conditions; performance; dates and term; boilerplate; and signatures. You also get an array of sample contracts and statutory material, making this the most complete tool for building legal agreements that work. Table of Contents: Part 1: Process Chapter 1: Getting Started Chapter 2: Drafting Elements Chapter 3: Negotiations and Closings Part 2: Applications Chapter 4: Agreements for the Sale of Goods and Services - Overview Chapter 5: Agreements for the Sale of Goods and Services - Structural Analysis Chapter 6: Promissory Notes - Overview Chapter 7: Promissory Notes - Structural Analysis Chapter 8: Guaranties - Overview Chapter 9: Guaranties - Structural Analysis Chapter 10: Security Agreements - Overview Chapter 11: Security Agreements - Structural Analysis Appendix A: Litigated Language If you would like more details about this product, or would like to order a copy online, please click here. Full Article ng Disability Insurance and Other Living Benefits, 3rd Edition By www.cch.ca Published On :: Mon, 06 Oct 2008 16:44:32 GMT The 1990’s witnessed the end of job creation in the sectors that historically purchased disability insurance. A new era has begun: roughly 1 million contract workers have emerged. They are found in almost all industries and occupations. As diverse as the general public – there is an equal number of men and women, many highly educated, others not, with wide-ranging earnings levels and all in need of disability and other healthcare benefits. Insurers have responded by unbundling disability insurance and expanding their offerings to include critical illness, health, drug, dental, travel, and other classless, non- income based products. The author, Jacqueline Figas, looks at disability insurance and other living benefits in the context of the realities faced in today’s challenging work and lifestyle environment. Included in this edition: Health benefits planning for pre and post-retirement years Traditional products and coverage for specialized markets Insuring “temps” and “independent contractors” Critical illness insurance Private health and dental insurance Checklists, charts and other planning tools Jacqueline is a benefits consultant through her company, Health Assured Financial Group, and has over 30 years of experience in health benefits. She is a noted speaker and author on seniors’ issues and benefits planning for an aging clientele. She is a Chartered Life Underwriter, a Registered Health Underwriter, and an Elder Planning Counselor, and is on the faculty of Seneca College where she educates on a range of aging issues including both health and social aspects of aging. She is the author of the Long Term Care Insurance training module produced by ADVOCIS under their Registered Health Underwriter (RHU) Designation Program. Her published works through CCH Canadian Limited include “The Aging Client and Long-Term Care Issues” and “Disability Insurance and Other Living Benefits”. Available March 1st, 2009 – Pre-order your copy today! If you would like more details about this product, or would like to order a copy online, please click here. Full Article ng Defending Class Actions in Canada, 3rd Edition By www.cch.ca Published On :: Published: December 2011 Defending Class Actions in Canada, 3rd Edition is Canada’s top resource for enterprises exposed in any way to potential or actual class actions and for the lawyers who represent them. Any company doing business in Canada will encounter growing enthusiasm for class actions among plaintiffs’ lawyers and the courts. This book outlines the procedural machinery of Canadian class actions and the law that governs them, provides strategic analysis on managing the risks they entail, and explains the most important recent developments and trends on a national and international scale. The greatest strength of the book derives from its authorship by seasoned class action defence lawyers at McCarthy Tétrault, who practise as members of a national class actions defence practice group, often engaged together and with counsel in the United States and abroad in the defence of parallel actions involving similar allegations brought against the same entity in multiple separate jurisdictions. Topics covered: Increased Accessibility of Class Proceedings Current Trends in Certification Standards The Evolution of Pre-Certification Defence Strategies State of Play for Multi-Jurisdictional Cases and the National Class What's New in Securities, Competition, and Product Liability Class Actions If you would like more details about this product, or would like to order a copy online, please click here. Full Article ng Corporate Partnering: Structuring and Negotiating Domestic and International Strategic Alliances By www.cch.ca Published On :: Thu, 21 May 2009 14:13:31 GMT This handbook and bonus CD-ROM provides an up-to-date guide to structuring and negotiating profitable corporate alliances, covering both the strategic benefits and potential risks involved. In straightforward language, this practical resource explains the proprietary rights issues involved and then walks the reader through the chronology of a deal, from the definition of objectives to the decision to seek an alliance, identification of potential partners, negotiations and closing. Corporate Partnering is packed full of the latest forms covering all aspects of strategic alliances and annotated with crisp, clear commentary explaining the real-world issues addressed by each provision and showing how alternative solutions can be used to accomplish different aims. These carefully crafted agreements cover the broad range of areas from supply and distribution, product and technology, research and development to investment and investment-related arrangements. Thoroughly revised and updated to reflect the latest developments, the Fourth Edition includes new sections on spin-out transactions, virtual companies and off-shoring arrangements, plus updated transaction forms, intellectual property summary and partnering transactions checklists. Table of contents: Chapter 1 Corporate Partnering/Strategic Alliances Chapter 2 Preliminary Agreements Chapter 3 The Alliance Agreements Chapter 4 Equity Investments by One Partner in the Other Chapter 5 Partnering with Universities and Non-Profit Research Institutes Chapter 6 Spin-Out Transactions Chapter 7 Life Sciences Transactions Chapter 8 Software, Semi-Conductor and New Media Development and Licensing Arrangements Chapter 9 Virtual Company/Outsourcing/Off-Shoring Agreements Chapter 10 Teaming Agreement If you would like more details about this product, or would like to order a copy online, please click here. Full Article ng Contemporary Tax Practice: Research, Planning and Strategies (Third Edition) By www.cch.ca Published On :: Thu, 06 Jun 2013 09:01:21 GMT Authors: John O. Everett, Cherie Hennig and Nancy Nichols This all new text provides a solid foundation of tax research skills by teaching the nuances of conducting tax research in today’s environment. The book then provides exposure to frequently encountered tax planning topics and strategies, better preparing users for their future in tax practice. Build a solid foundation Early chapters are devoted to relevant legislative, administrative and judicial authorities, so users understand the how’s and the why’s behind tax practice today Users will gain a thorough understanding of how to perform tax research in today’s environment Landmark judicial decisions are presented, covering areas such as gross income, deductions, property gains and accounting methods Users gain exposure to tax practice issues and learn about tax communications Each chapter features case studies and research questions which highlight the real-world relevance of tax research and tax planning. Then take it to the next level Offers coverage of many key tax planning opportunities and strategies on topics such as individuals, retirement, choice of entity, closely held businesses and more This book also provides coverage of critical financial reporting issues such as FAS 109, FIN 48, and Schedule M3, which significantly impact and influence the way practitioners advise their clients A chapter on Tax Reform Proposals is also included in order to familiarize the reader with terms and topics such as the flat tax, Value- Added (VAT) Tax, the Fair Tax and much more Table of Contents: Introduction to Tax Authority — Legislative Authority Introduction to Tax Authority — Administrative Authority Introduction to Tax Authority — Judicial Authority Tax Research — Locating and Assessing Tax Authority Landmark Judicial Decisions — Gross Income Landmark Judicial Decisions — Deductions Landmark Judicial Decisions — Property Gains and Losses Landmark Judicial Decisions — Accounting Methods and Records Tax Practice — Procedures, Administration and Sanctions Tax Communications: Anatomy of a Tax Engagement Tax Planning Strategies — Individual Taxpayers Tax Planning Strategies — Retirement Issues Tax Planning Strategies — Estate & Gift Tax Basics Tax Planning Strategies — Advanced Estate & Gift, and Income Tax Issues Tax Planning Strategies — Choice of Business Entity Tax Planning Strategies — Closely-Held Business The Tax Accrual: An Introduction to Financial Accounting Issues & Book Tax Differences Tax Reform Proposals 696 pages If you would like more details about this product, or would like to order a copy online, please click here. Full Article ng CCH/Advocis Education Program Course 2: Contemporary Practices in Financial Planning, 10th Edition By www.cch.ca Published On :: Mon, 25 Jun 2012 08:54:44 GMT COURSE 2 (Advocis 232) CONTEMPORARY PRACTICES IN FINANCIAL PLANNING: 10th Edition Students are introduced to basic income tax laws and then move into a more advanced understanding, as it relates to areas of financial planning. A review of the professional and ethical responsibilities associated with the role of a financial planner and an understanding of the structures and services within the financial industry are covered in the course. Different forms of business structures are explored in depth, along with an understanding of trusts. If you would like more details about this product, or would like to order a copy online, please click here. Full Article ng CCH Engagement (old) By www.cch.ca Published On :: Fri, 16 Apr 2010 13:53:53 GMT Paperless trial balance and engagements. If you would like more details about this product, or would like to order a copy online, please click here. Full Article ng CCH Engagement By www.cch.ca Published On :: Thu, 29 May 2014 08:09:04 GMT CCH Engagement is a part of CCH Accountants' Suite. It is a powerful trialbalance and engagement workflow tool that not only allows you to automatefinancial statements, workpapers, and tax return preparation, but also providesthe tools to manage and perform your engagements in a completely paperlessenvironment. ProSystem fx Engagement, the U.S. version of the CCHEngagement, was named as one of the “Top 100 Software Products” for2006 by Accounting Today. CCH Engagement leverages Microsoft Wordand Excel to provide unprecedented efficiency and integration in the movetowards true paperless engagements. It maximizes your staff efficiency byfacilitating collaboration among professionals working out of multiple officelocations. If you would like more details about this product, or would like to order a copy online, please click here. Full Article ng CCH Accounting for Income Taxes, 2015 Edition (U.S.) By www.cch.ca Published On :: Mon, 10 Mar 2014 13:53:28 GMT Richard Petersen Provides guidance on the application of Financial Accounting Standards Board (FASB) Accounting Standards Codification Topic 740, Income Taxes. It also addresses income tax-related paragraphs in certain other Codification topics, including Topic 805, Business Combinations, and Topic 980, Regulated Operations. This publication presents the author's interpretation on areas that have not been specifically addressed by the Codification or that require further explanation. The analysis in this publication is based on discussions with the staffs of the FASB and the Securities and Exchange Commission (SEC), combined with lessons learned from leading accounting practitioners. Appendix I includes a series of interpretations of income tax-related paragraphs that are located in other topics in the Codification. Appendix II, "Index of Accounting Literature Cited," includes crossreferences to the interpretations that either refer to or incorporate the pre-Codification authoritative pronouncement or interpretive literature, in whole or in part, that was not codified by the FASB into its Codification. The FASB decided to exclude “nonessential material, such as redundant summaries of existing standards, historical content, discussions of previous practice, summaries of constituent feedback, and similar content." However, the author believes such information may be useful to readers of this publication. Appendix III contains recent examples reflecting how various U.S. public entities have disclosed the information required by Topic 740. Related Products GAAP Guide (2015) Book or CD (U.S.) U.S. Master GAAP Guide (2015) Accounting Research Manager - ARM International Accounting/Financial Reporting Standards Guide (2015) Auditor's Risk Management Guide: Integrating Auditing and ERM (2013) (U.S.) GAAP Financial Statement Disclosures Manual, (w/CD-ROM), 2014-2015 (U.S.) GAAP Handbook of Policies and Procedures (w/CD-ROM) (2015) (U.S.) GAAS Guide, 2015 (with CD-ROM) (U.S.) Governmental GAAP Guide, 2015 (U.S.) SEC Disclosures Checklists, (2014 Edition) W/ CD-ROM Financial If you would like more details about this product, or would like to order a copy online, please click here. Full Article ng CCH Accounting for Income Taxes, 2014 Edition (U.S.) By www.cch.ca Published On :: Fri, 22 Mar 2013 10:15:34 GMT Provides guidance on the application of Financial Accounting Standards Board (FASB) Accounting Standards Codification Topic 740, Income Taxes. It also addresses income tax-related paragraphs in certain other Codification topics, including Topic 805, Business Combinations, and Topic 980, Regulated Operations. This publication presents the author's interpretation on areas that have not been specifically addressed by the Codification or that require further explanation. The analysis in this publication is based on discussions with the staffs of the FASB and the Securities and Exchange Commission (SEC), combined with lessons learned from leading accounting practitioners. Appendix I includes a series of interpretations of income tax-related paragraphs that are located in other topics in the Codification. Appendix II, "Index of Accounting Literature Cited," includes cross-references to the interpretations that either refer to or incorporate the pre-Codification authoritative pronouncement or interpretive literature, in whole or in part, that was not codified by the FASB into its Codification. The FASB decided to exclude “nonessential material, such as redundant summaries of existing standards, historical content, discussions of previous practice, summaries of constituent feedback, and similar content." However, we believe such information may be useful to readers of this publication. Appendix III contains recent examples reflecting how various U.S. public entities have disclosed the information required by Topic 740. If you would like more details about this product, or would like to order a copy online, please click here. Full Article ng CCH Accounting for Income Taxes, 2013 Edition (U.S.) By www.cch.ca Published On :: Fri, 09 Mar 2012 14:50:27 GMT Available: June 2012 Provides guidance on the application of Financial Accounting Standards Board (FASB) Accounting Standards Codification Topic 740, Income Taxes. It also addresses income tax-related paragraphs in certain other Codification topics, including Topic 805, Business Combinations, and Topic 980, Regulated Operations. This publication presents the authors’ interpretation on areas that have not been specifically addressed by the Codification or that require further explanation. The analysis in this publication is based on discussions with the staffs of the FASB and the Securities and Exchange Commission (SEC), combined with lessons learned from leading accounting practitioners. Appendix I includes a series of interpretations of income tax-related paragraphs that are located in other topics in the Codification. Appendix II, "Index of Accounting Literature Cited," includes cross-references to the interpretations that either refer to or incorporate the pre-Codification authoritative pronouncement or interpretive literature, in whole or in part, that was not codified by the FASB into its Codification. The FASB decided to exclude “nonessential material, such as redundant summaries of existing standards, historical content, discussions of previous practice, summaries of constituent feedback, and similar content." However, we believe such information may be useful to readers of this publication. Appendix III contains recent examples reflecting how various U.S. public entities have disclosed the information required by Topic 740. Related books: U.S. Master Depreciation Guide (2013) Revenue Recognition Guide (2013) (U.S.) Forensic and Investigative Accounting (5th Edition) Accounting Desk Book (2012) (U.S.) GAAP Guide, 2013 (U.S.) Full Article ng Business Succession Planning Answer Book – 2015 (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 15:00:02 GMT Author: Ann Burns Explores the issues that arise when the current owners of a family business wish to retire or otherwise transfer ownership of the business. These issues include ensuring that the owners have enough money to retire on, providing for what will happen to the business – whether there will there be a transfer of ownership or whether the business will dissolve, providing for who will take over the management of the business and how ownership will be transferred. Discussing and resolving these issues within the family can also be complicated and contentious, depending on the family dynamics. Essentially, business succession can be broken down into three main categories: management, ownership and taxes. This publication discusses the distinction between management and ownership, exploring the possibility of transferring the responsibility for managing the business to one child while transferring equal shares of business ownership to all children. Business succession planning also looks at the minimization of taxes upon death. This may involve asset transfer tax strategies, for example freezing the value of the business while transferring the ownership. This publication explains how to accomplish these goals. Chapter 1 Introduction to Business Succession Planning Chapter 2 The Advisor's Role in Business Succession Planning Chapter 3 Non-Tax Aspects of Family Business Succession Chapter 4 Common Goals of Business Owners Chapter 5 Key Features of Buy-Sell Agreements for the Business Owner Chapter 6 Key Features of an Estate Plan for the Business Owner Chapter 7 Redemptions, Recapitalizations, and Restructuring Chapter 8 Transfers to Outsiders: Selling the Business Chapter 9 Transfers to Insiders: Employees, Management, Other Shareholders Chapter 10 Transfers to Family Chapter 11 Charitable Strategies and Business Succession Planning Chapter 12 Valuation in Business Succession Planning 9780808039129 7" x 10" 300 pages Related Products Estate & Gift Tax Handbook (2014) (U.S.) Estate & Retirement Planning Answer Book, 2015 Edition (U.S.) Family Foundation Handbook (2014) (US) If you would like more details about this product, or would like to order a copy online, please click here. Full Article ng Business Succession Planning Answer Book – 2014 (US) By www.cch.ca Published On :: Mon, 29 Oct 2012 13:35:47 GMT Explores the issues that arise when the current owners of a family business wish to retire or otherwise transfer ownership of the business. These issues include ensuring that the owners have enough money to retire on, providing for what will happen to the business – whether there will there be a transfer of ownership or whether the business will dissolve, providing for who will take over the management of the business and how ownership will be transferred. Discussing and resolving these issues within the family can also be complicated and contentious, depending on the family dynamics. Essentially, business succession can be broken down into three main categories: management, ownership and taxes. This publication discusses the distinction between management and ownership, exploring the possibility of transferring the responsibility for managing the business to one child while transferring equal shares of business ownership to all children. Business succession planning also looks at the minimization of taxes upon death. This may involve asset transfer tax strategies, for example freezing the value of the business while transferring the ownership. Chapter 1 Introduction to Business Succession Planning Chapter 2 The Advisor's Role in Business Succession Planning Chapter 3 Non-Tax Aspects of Family Business Succession Chapter 4 Common Goals of Business Owners Chapter 5 Key Features of Buy-Sell Agreements for the Business Owner Chapter 6 Key Features of an Estate Plan for the Business Owner Chapter 7 Redemptions, Recapitalizations, and Restructuring Chapter 8 Transfers to Outsiders: Selling the Business Chapter 9 Transfers to Insiders: Employees, Management, Other Shareholders Chapter 10 Transfers to Family Chapter 11 Charitable Strategies and Business Succession Planning Chapter 12 Valuation in Business Succession Planning 300 pages Related Products U.S. Master Estate and Gift Tax Guide (2014) Family Foundation Handbook (2014) (US) Tax and Estate Planning with Real Estate, Partnerships and LLCs, 2014 (US) Practical Guide to Estate Planning, 2014 Edition (with CD) (US) Estate & Gift Tax Handbook (2013) Full Article ng BLUE BOOK 2013: Joint Committee on Taxation's General Explanation of Tax Legislation Enacted in the 112th Congress By www.cch.ca Published On :: Thu, 21 Mar 2013 08:48:09 GMT Authors: Lois Ruffner Plank, Donald Morris, Bryan R. Plank and Christie Plank Ciraulo Provides a detailed explanation of the tax-related provisions contained in over 40 pieces of legislation enacted in the 112th Congress during 2011 and 2012. The Blue Book provides the legislative history for each Act, a provision-by-provision description of the prior law and new law, the reasons for the law change if the provision was reported out of committee before enactment, and the effective date of each law change. Descriptions prepared by the Joint Committee on Taxation were included in the absence of other committee reports or when the Joint Committee issued a contemporaneous technical explanation of the bill. An Appendix shows the estimated budget effects of the tax legislation enacted in the 112th Congress for fiscal years 2010 – 2012. The Blue Book's explanations serve as a useful guide in understanding the intent and meaning of the new tax laws and, along with committee and conference reports, is considered substantial authority for the tax treatment of an item for purposes of avoiding the Code Sec. 6662 accuracy-related penalty on substantial understatements of income tax (Reg. §1.6662-4(d)(3)(iii)). If you would like more details about this product, or would like to order a copy online, please click here. Full Article ng Best Practices in Financial Planning for Accountants Archived Webinar 2012 By www.cch.ca Published On :: Thu, 01 Nov 2012 17:02:40 GMT This webinar series consists of a panel of highly successfully accounting professionals who have each approached the integration of financial planning into their practice in different ways. This second webinar will cover: The role of the accountant in financial planning What is permitted and what is prohibited The importance of the engagement letter The financial planning process from setting goals to presenting the plan Best practices and lessons learned Part One: Why Financial Planning is Important to Accountants Archived Webinar 2012 If you would like more details about this product, or would like to order a copy online, please click here. Full Article ng Auditor's Risk Management Guide: Integrating Auditing and ERM (2013) (U.S.) By www.cch.ca Published On :: Fri, 22 Mar 2013 10:21:46 GMT Comprehensive how-to book that guides the reader on performing risk management-based audits. The book covers the Enterprise Risk Management Integrated Framework issued by the Committee of Sponsoring Organizations (COSO). Following the passage of Sarbanes-Oxley and its strict corporate governance and accountability provisions, developing better risk management techniques is becoming more important in meeting higher audit committee expectations. The first part of the Auditor's Risk Management Guide provides a broad understanding of corporate governance, ERM principles, and different auditing approaches. It also provides step-by-step instructions on how to execute the risk management-based audit, including frequently asked questions. The second part of the book is devoted to detailed case studies that illustrate the risk management-based audit methodology and tools in different scenarios, beginning with a business risk assessment and working through common audit areas such as closing the books, accounts payable, and accounts receivable. Practice Pointers and Observations throughout provide additional commentary to assist the reader in understanding the methodology. A free CD-ROM is included with the book provides electronic versions of the various work programs, checklists, and other tools in the book. PART I: Risk Management-Based Auditing 1. Overview of Enterprise Risk Management 2. The Enterprise Risk Management Funnel 3. Evolution of Auditing Approaches 4. Strategy: The Beginning of the Journey 5. Risk Assessment: Business Level 6. Risk Assessment Qualification Techniques 7. Entity-Level Control 8. Risk Assessment: Process Level 9. Process Design Phase 10. Testing Phase 11. Risk Infrastructure Assessment 12. Action Planning Phase: The Real Value 13. Monitoring and Follow-Up 14. Auditing the ERM Process 15. The Future of Risk Management-Based Auditing 16. Frequently Asked Questions PART II: Case Studies 17. Case Study: Business Risk Assessment 18. Case Study: Risk Management Infrastructure 19. Case Study: Close the Books 20. Case Study: Inventory 21. Case Study: Procurement 22. Case Study: Accounts Payable and Disbursements 23. Case Study: Accounts Receivable and Collections 24. Case Study: Quality Assurance 25. Case Study: Payroll and RelatIf you would like more details about this product, or would like to order a copy online, please click here. Full Article ng Archived Webinar - The Use of Trusts in Estate and Business Planning By www.cch.ca Published On :: Tue, 16 Oct 2012 13:02:40 GMT Trusts have become extremely valuable tools when planning for the continuance of a person's estate, and are often used in business succession planning as well. For example, discretionary trusts are one of the most flexible tax planning tools available. However, there are many types of trusts, and each can be used to tailor specific planning needs. Just as trusts are a valuable tool, there are also many tax and legal traps that one needs to be cognizant of when using them in client situations. For example, the very creation of the trust can be particularly troublesome if it is not set up with the correct attributes or if assets are not transferred to it correctly. This 2 hour webinar will provide a practical and complete overview of the legal definitions and considerations of various trust types, as well as reviewing important tax considerations when planning with trusts. Examples of suggested tax planning structures and related tips will also be provided. More specifically, topics covered will include: What elements are required for a properly created trust Tax issues to review when creating a trust and in particular the tax attribution rules Review of types of trusts used in estate and business planning - including insurance trusts, spendthrift trusts, asset protection trusts, private foundation trusts and trusts created for probate and estate tax minimization and income splitting Change of trustees - change of control from a tax perspective What are the tax and other limitations of amending a trust once created What ongoing obligations do trustees have to beneficiaries, including reporting and trust accounting If you would like more details about this product, or would like to order a copy online, please click here. Full Article ng Archived Webinar - Reporting Foreign Property on the T1135 By www.cch.ca Published On :: Tue, 20 May 2014 12:10:19 GMT Interested in Reporting Foreign Property on the T1135, but missed the webinar that took place on May 5, 2014? Here is your chance to purchase the webinar recording. The CRA has extended the filing deadline for the T1135 to July 31, 2014. If you will be preparing T1135 forms for T1 clients after tax season, have to prepare T1135 forms for corporations or just want to make sure that you filed your T1135s correctly, then view this webinar for an analysis of the revised T1135. Maureen Vance, CPA, CA, a tax consultant with Wolters Kluwer CCH will explain the new reporting requirements on the T1135 and your reporting options, and will also review what constitutes Specified Foreign Property. The webinar archive will include the following topics: New T1135 requirements Recap of the definition of Specified Foreign Property The T3/T5 exclusion explained The 2013 Transitional Reporting method Choosing between the T3/T5 exclusion and the transitional reporting method Filing the T1135 2014 year ends Penalties and extended reassessment Q&A Target Audience This archive webinar will be of interest to all professionals who prepare a T1135 for a taxpayer, whether the taxpayer is an individual, corporation, trust or partnership. This Webinar Includes: 30 days to review the webinar recording PDF version of the presentation slides If you would like more details about this product, or would like to order a copy online, please click here. Full Article ng Archived Webinar - Preparing & Conducting a Consultation with CCH Profit Driver By www.cch.ca Published On :: Thu, 20 Sep 2012 13:26:12 GMT This 3-hour recorded Webinar is entitled "Preparing and Conducting a Consultation with CCH Profit Driver." It is a high energy, informative session led by Mark Holton: an internationally renowned taxation and business management consultant and an expert in CCH Profit Driver implementation. Step by step you will learn how to become a trusted advisor to your clients, earning additional revenue by providing them with the consultation services they not only want, but need in today's economy. Here are just some of the topics that will be covered at this important event: How to determine which clients are potential prospects for your consultation service How to efficiently prepare a consultation using CCH Profit Driver How to explain financial formulas using terms that are easy to understand How to conduct the ideal consultation What your next steps should be after the consultation has been completed What your pricing strategy should be for these value-added services And more! Here’s what people have to say about Mark Holton’s sessions: "Great presentation and good ideas to get going on client meetings." S. Payment "Great speaker. Informative and entertaining." I. Cannon "Excellent presentation. This will really help me get started with CCH Profit Driver." G. Andrews If you would like more details about this product, or would like to order a copy online, please click here. Full Article ng Archived Webinar - Implementing Estate Freezes Part I By www.cch.ca Published On :: Wed, 21 Nov 2012 10:34:05 GMT One of the tax planning strategies often employed in estate planning involves the use of an estate freeze to transfer future growth in assets to the next generation. Estate freezes come in many forms, and each bears its own unique set of risks and complexities. Join the tax lawyers of Minden Gross LLP for a practical two-part discussion of estate freezes. This webinar will highlight some of the topics found in CCH's "Implementing Estate Freezes", authored by David Louis of Minden Gross. More particularly, the first part of this webinar series will review the "why's" and "how-to's" of implementing estate freezes, and provide guidance on avoiding common traps associated with such types of succession plans. More specifically, topics covered in Part 1 will include: What is an estate freeze? When should a freeze be implemented? Basic configuration Share provisions Section 85 vs section 86 freezes Common pitfalls The use of trusts Tax traps associated with estate freezes Part 2 of this series will air during the winter semester. Details can be found at [link coming later]. If you would like more details about this product, or would like to order a copy online, please click here. Full Article ng Arbitration Advocacy in Changing Times By www.cch.ca Published On :: Fri, 27 Sep 2013 10:22:24 GMT Published: October 2011 Advocacy in international arbitration is the focus of this collection of articles emanating from the twentieth Congress of the International Council for Commercial Arbitration (ICCA) held in Rio de Janeiro in 2010. The topics addressed by renowned arbitration practitioners and scholars in Arbitration Advocacy in Changing Times include: Effective advocacy in arbitration The advocate's role at different stages of arbitration proceedings The role of experts Arbitration advocacy and Constitutional law Advocacy and ethics in international arbitration The volume also contains a new approach to expert evidence – the Protocol on Expert Teaming – and closes with a proposal for an International Code of Ethics for Lawyers Practicing Before International Arbitral Tribunals. If you would like more details about this product, or would like to order a copy online, please click here. Full Article «1..2..419..836..1253..1670..2087..2504..2921..33384088 4089 40904165» Recent Trending The Finish Line: Changing Stucco to EIFS The Finish Line: A Case Study: What is Causing This? The Finish Line: Backwrapping vs. Edgewrapping The Finish Line: Cleaning EIFS The Finish Line: Firestopping The Finish Line: Inspecting Eifs The Finish Line: Beefing Up EIFS The Finish Line: Building Walls in the Land Down Under Building Product Transparency— Be Careful What You Ask For LED Lighting is the Future An Energy Label for Buildings Hydronic Floor Heating Meeting Codes with Wall Assemblies New Gadget Analyzes Everything Including Building Industry Green Building Mistakes Subscribe To Our Newsletter
ng Financial Accounting and Reporting, 2012 By www.cch.ca Published On :: Fri, 15 Jun 2012 11:59:47 GMT Authors: Dr. L. Murphy Smith, CPA, Dr. Katherine T. Smith Shannon Knight Deer, CPA Especially designed to present financial accounting in a one-sequence course in 2-year or 4-year colleges. The book can also effectively be used in a graduate-level financial accounting course for MBA students, who are from non-business major backgrounds. The text presents the fundamentals of financial accounting using a unique cross-functional approach that demonstrates the relevance of accounting information to the various business functional areas (e.g., marketing, finance, and production). Accounting majors will appreciate how accounting information contributes to the success of the firm and the decision-making of every member of the management team. Non-accounting majors will understand how accounting information contributes to their future job performance. In addition, the book contains contemporary accounting issues related to ethics, information technology, and global commerce. The textbook features a chapter, as well as observations throughout the book, on International Financial Reporting Standards (IFRS) and how they differ from U.S. generally accepted accounting principles (GAAP). The textbook includes a CD-ROM containing ancillary materials such as a Solution Manual, Test Bank, Study Guide (including chapter summaries and sample questions and problems), Working Papers in Excel, and Power Point Slides. Chapter 1 The Accounting Information System and Financial Statements Chapter 2 The Financial Statements Chapter 3 Accounting Transaction Processing Chapter 4 Measuring Profitability and Financial Position on the Financial Statements Chapter 5 Cash, Internal Control, and Ethics Chapter 6 Accounts and Notes Receivable Chapter 7 Accounting for the Merchandising Firm Chapter 8 Plant Assets, Intangibles, and Long-Term Investments Chapter 9 Liabilities Chapter 10 Accounting for the Corporation Chapter 11 More About the Income Statement and Statement of Stockholders’ Equity Chapter 12 The Statement of Cash Flows Chapter 13 Financial Statement Analysis Chapter 14 Accounting for Global Commerce If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ng Financial Accounting and Reporting (2014) (U.S.) By www.cch.ca Published On :: Fri, 19 Sep 2014 13:23:15 GMT Authors: Dr. L. Murphy Smith, CPA, Dr. Katherine T. Smith, and Shannon Knight Deer, CPA Designed to present financial accounting in a one-sequence course in 2-year or 4-year colleges. The book can also effectively be used in a graduate-level financial accounting course for MBA students, who are from non-business major backgrounds. The text presents the fundamentals of financial accounting using a unique cross-functional approach that demonstrates the relevance of accounting information to the various business functional areas (e.g., marketing, finance, and production). Accounting majors will appreciate how accounting information contributes to the success of the firm and the decision-making of every member of the management team. Non-accounting majors will understand how accounting information contributes to their future job performance. Cross-functional applications are interwoven into the presentation of accounting fundamentals in each chapter. In addition, the book contains contemporary accounting issues related to ethics, information technology, and global commerce. The textbook features a chapter, as well as observations throughout the book, on International Financial Reporting Standards (IFRS) and how they differ from U.S. generally accepted accounting principles (GAAP). The textbook covers the key topics in financial accounting like most books in this field. The significant difference is the book’s cross-functional perspective that engages students by showing them how they will use financial accounting in their careers. The book is also unique in its integration of accounting ethics, global commerce, and technology. The textbook includes a CD-ROM containing ancillary materials such as a Solution Manual, Test Bank, Study Guide (including chapter summaries and sample questions and problems), Working Papers in Excel, and Power Point Slides. Chapter 1: The Accounting Information System Chapter 2: The Financial Statements Chapter 3: Accounting Transaction Processing Chapter 4: Measuring Profitability and Financial Position on the Financial Statements Chapter 5: Cash, Internal Control, and Ethics Chapter 6: Accounts and Notes Receivable Chapter 7: Accounting for the Merchandising Firm Chapter 8: Plant Assets, Intangibles, and Long-Term Investments Chapter 9: Liabilities Chapter 10: Accounting for the Corporation Chapter 11: More About the Income Statement and Statement of Stockholders’ Equity Chapter 12: The Statement of Cash Flows Chapter 13: Financial Statement Analysis Chapter 14: Accounting for Global Commerce 9780808037873 8-1/If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ng Fiduciary Accounting Answer Book, 2015 (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 15:13:36 GMT Authors: Carol Cantrell, JD, CPA, F. Gordon Spoor, CPA/PFS The most detailed reference book on the market for information on how to allocate receipts and disbursements between the income and principal beneficiaries of a trust or estate. Answer all questions about estate & trust accounting including: An overview of fiduciary responsibility How situs impacts a will or trust The Uniform Principal & Income Act How to properly allocate income taxes between income and principal Discussed in detail is how numerous types of receipts and disbursements are allocated between the income and principal beneficiaries, with each section of the Act having its own chapter. Overview of Basic Fiduciary Concepts Trust Situs Overview of Fiduciary Accounting Definitions and Fiduciary Duties — UPIA Sections 102 and 103 Trustee's Power to Adjust and Judicial Control — UPIA Sections 104 and 105 Determining Net Income and Beneficiary Distributions — UPIA Sections 201 and 202 Apportionment at the Beginning and End of an Income Interest — UPIA Sections 301-303 Receipts from Entities, Trusts and Estates — UPIA Sections 401 and 402 Business and Other Activities Conducted by the Trustee — UPIA Section 403 Rents, Interest, Insurance and Other Receipts Not Normally Apportioned — UPIA Section 404-408 Deferred Compensation, Annuities and Similar Payments — UPIA Section 409 Liquidating Assets — UPIA Section 410 Mineral, Water and Other Natural Resources and Timber — UPIA Sections 411 and 412 Underproductive Property — UPIA Section 413 Derivatives, Options and Asset-Backed Securities — UPIA Sections 414 and 415 Allocation of Disbursements During the Administration of a Trust — UPIA Sections 501 and 502 Transfers from Income to Principal — UPIA Sections 503 and 504 Income Taxes and Adjustments Between Principal and Income for Payment of Taxes — UPIA Sections 505 and 506 9780808039174 7" x 10" 350 pages Related Products Estate & Gift Tax Handbook (2014) (U.S.) Estate & Retirement Planning Answer Book, 2015 Edition (U.S.) Family Foundation Handbook (2014) (US) Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), as of March 2014 (U.S.) Full Article
ng Fiduciary Accounting Answer Book, 2014 (US) By www.cch.ca Published On :: Mon, 29 Oct 2012 13:58:00 GMT The most detailed reference book on the market for information on how to allocate receipts and disbursements between the income and principal beneficiaries of a trust or estate. Answer all questions about estate & trust accounting including: An overview of fiduciary responsibility How situs impacts a will or trust The Uniform Principal & Income Act How to properly allocate income taxes between income and principal Discussed in detail is how numerous types of receipts and disbursements are allocated between the income and principal beneficiaries, with each section of the Act having its own chapter. Overview of Basic Fiduciary Concepts Trust Situs Overview of Fiduciary Accounting Definitions and Fiduciary Duties - UPIA Sections 101-103 Trustee's Power to Adjust and Judicial Control - UPIA Sections 104 and 105 Determining Net Income and Beneficiary Distributions - UPIA Sections 201 and 202 Apportionment at the Beginning and End of an Income Interest - UPIA Sections 301-303 Receipts from Entities, Trusts and Estates - UPIA Sections 401 and 402 Business and Other Activities Conducted by the Trustee - UPIA Section 403 Receipts Not Normally Apportioned and Insubstantial Allocations - UPIA Section 404-408 Deferred Compensation, Annuities and Similar Payments - UPIA Section 409 Liquidating Assets - UPIA Section 410 Mineral, Water and Other Natural Resources and Timber - UPIA Sections 411 and 412 Underproductive Property - UPIA Section 413 Derivatives, Options and Asset-Backed Securities - UPIA Sections 414 and 415 Allocation of Disbursements During the Administration of a Trust - UPIA Sections 501 and 502 Transfers from Income to Principal - UPIA Sections 503 and 504 Income Taxes and Adjustments Between Principal and Income Because of Taxes - UPIA Sections 505 and 506 Appendix A State Appendix - State Income Tax and Accounting Rules for Trusts Appendix B Text of the Uniform Principal and Income Act 350 pages Related Products Accounting Desk Book – 23rd edition (2014) (US) Financial Instruments: A Comprehensive Guide to Accounting & Reporting (2014) (US) Financial Products: Taxation, Regulation and Design (2014 Supplement) (US) GAAP Guide (2014) (US) International Accounting/If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ng Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), as of March 2014 (U.S.) By www.cch.ca Published On :: Tue, 11 Mar 2014 11:05:11 GMT Full official text of the estate, gift, and generation-skipping transfer tax provisions of the Internal Revenue Code and the corresponding Final, Temporary, and Proposed Regulations. Also included are selected income tax Code sections and Regulations that closely relate to estate and gift taxes, as well as selected procedural Code sections and corresponding Regulations. Unified transfer tax rates and the income tax rates applicable to estates and trusts, presented in tabular form for quick reference. Related Products Estate & Gift Tax Handbook (2014) (U.S.) Estate & Retirement Planning Answer Book, 2015 Edition (U.S.) Family Foundation Handbook (2014) (US) Federal Income Taxation of Decedents, Estates and Trusts - 2015 CCH Tax Spotlight Series (U.S.) Federal Income Taxation of Estates, Trusts & Beneficiaries (2014 Supplement) (U.S.) Income Taxation of Fiduciaries and Beneficiaries (2014) (U.S.) Like-Kind Exchanges Under Code Section 1031 – CCH Tax Spotlight Series (U.S.) Multistate Guide to Estate Planning (2015) (w/CD) U.S. Master Estate and Gift Tax Guide (2015) Business Succession Planning Answer Book – 2015 (U.S.) Fiduciary Accounting Answer Book, 2015 (U.S.) Grantor Trust Answer Book, 2015 (U.S.) Practical Guide to Estate Planning, 2015 Edition (with CD) (U.S.) Price on Contemporary Estate Planning (2015) (U.S.) Tax and Estate Planning with Real Estate, Partnerships and LLCs, 2015 (U.S. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ng Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), As of 03/2013 By www.cch.ca Published On :: Thu, 21 Mar 2013 13:51:00 GMT - Full official text of the estate, gift, and generation-skipping transfer tax provisions of the Internal Revenue Code and the corresponding Final, Temporary, and Proposed Regulations. Also included are selected income tax Code sections and Regulations that closely relate to estate and gift taxes, as well as selected procedural Code sections and corresponding Regulations. - Unified transfer tax rates and the income tax rates applicable to estates and trusts, presented in tabular form for quick reference. Reflects developments through March 2013. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ng Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), As of 03/2012 By www.cch.ca Published On :: Wed, 22 Jun 2011 15:13:45 GMT Available: April 2012 - Full official text of the estate, gift, and generation-skipping transfer tax provisions of the Internal Revenue Code and the corresponding Final, Temporary, and Proposed Regulations. Also included are selected income tax Code sections and Regulations that closely relate to estate and gift taxes, as well as selected procedural Code sections and corresponding Regulations. - Unified transfer tax rates and the income tax rates applicable to estates and trusts, presented in tabular form for quick reference. Expanded 7-1/2" x 10" oversized page and larger type fonts for enhanced readability. Reflects developments through February, 2012. Related books: Internal Revenue Code: Income, Estate, Gift, Employment and Excise Taxes (Winter 2013) Income Tax Regulations (Winter 2013) (U.S.) Federal Income Taxation of Estates, Trusts & Beneficiaries (2012 Supplement) (U.S.) Estate Planning (2013 Edition) (U.S.) U.S. Master Estate and Gift Tax Guide (2013) Estate and Retirement Planning Answer Book, 2012 Ed. U.S. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ng Estate Planning: Principles and Problems, Third Edition By www.cch.ca Published On :: Fri, 02 May 2014 13:34:58 GMT Published: October 2011 This coursebook features a case-study and problems approach in which the principles of estate planning are first introduced and then demonstrated through student analysis of short exercises and simulated client situations. A forms supplement on CD is an additional tool for giving students practice with drafting exercises. Topics covered: Tax Relief Unemployment Insurance Re-authorization Job Creation Act of 2010 Same-sex marriage and planning Uniform Probate Code’s 2008 changes dealing with definitions of children Durable powers of attorney and medical care directives, including “persistent vegetative state” Retirement asset tax planning material Trust “decanting” Family offices and private trust companies Pet Trusts If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ng Estate Planning with Life Insurance, 5th Edition By www.cch.ca Published On :: Mon, 06 Oct 2008 16:43:34 GMT This popular guide provides critical insight into the many roles life insurance plays in Estate Planning. An essential reference for anyone involved in estate planning, this book will demonstrate how life insurance can assist your clients in securing lifetime financial success and establishing a strong legacy. This handy reference includes: A comprehensive Estate Planning Fact Finder How to resolve and plan for estate liquidity needs The role of corporate-owned life insurance in estate and business planning Detailed strategies for funding buy/sell agreements Insurance needs and succession planning for owners of family businesses The use of life insurance in planning with trusts The role of life insurance in charitable giving New for this edition: Discussion of new income tax rules for 10/8 policies and leveraged insured annuities Discussion and planning issues regarding recent CRA statements on corporate ownership and beneficiary designations Review of proposed new rules for exempt life insurance policies Expanded commentary regarding the transfer of insurance policies between corporations and shareholders Update on changes to dividend tax rates and the capital gains exemption Expanded commentary on post-mortem tax planning including “pipeline” planning Detailed new section on family shareholders agreements Review of new rules affecting retirement compensation arrangements Important new cases concerning shareholder disputes and dependant and spousal support claims Expanded case studies Glenn Stephens LLB, was called to the Ontario Bar in 1982 and spent two years with a major accounting firm before joining the insurance industry as a tax and estate planning consultant. Glenn subsequently became a partner in a Toronto law firm before returning to the insurance industry in 1996 as a tax and estate planning consultant to a major Canadian insurance distributor. Glenn is a Director, Planning Services with PPI Advisory in Toronto, and provides tax and legal support to PPI Associates across Canada. He has been with PPI since 2004. Glenn has leIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
ng Estate Planning (2013 Edition) (U.S.) By www.cch.ca Published On :: Mon, 29 Oct 2012 13:40:52 GMT Estate Planning provides the most encyclopedic coverage of estate planning practice, from complex transfer tax laws and essential strategy to inter vivos gifts and post-mortem activities. Providing indepth analysis and expert guidance on the various arrangements that may be employed to dispose of wealth, this valuable reference offers exhaustive coverage of the law, strategies, and practices needed to create a comprehensive estate plan, including advice on opportunities to escape or shift the tax burden in scores of typical and not-so-typical situations. Volume One Chapter 1 Introduction Chapter 2 Intestacy: Estate Plans by Operation of State Law Chapter 3 Wills as Estate Planning Instruments Chapter 4 Trusts as Estate Planning Instruments Chapter 5 Income Taxation of Trusts, Estates, Grantors and Beneficiaries Chapter 6 Inter Vivos Transfers Chapter 7 Wealth Transfer Taxation of Inter Vivos Transfers Volume Two Chapter 8 Nonprobate Transfers: Life Insurance Chapter 9 Nonprobate Transfers: Retirement Benefits Chapter 10 Concurrent Interests Chapter 11 Future Interests Chapter 12 Powers of Appointment: Building Flexibility Into the Plan Chapter 13 Marital Deduction Planning Chapter 14 Charitable Deduction Planning Chapter 15 Postmortem Estate Planning: Administration and Compliance Related Products Estate & Gift Tax Handbook (2014) (U.S.) Estate & Retirement Planning Answer Book, 2015 Edition (U.S.) Family Foundation Handbook (2014) (US) Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), as of March 2014 (U.S.) Federal Income Taxation of Decedents, Estates and Trusts - 2015 CCH Tax Spotlight Series (U.S.) Federal Income Taxation of Estates, Trusts & Beneficiaries (2014 Supplement) (U.S.) Income Taxation of Fiduciaries and Beneficiaries (2014) (U.S.) Like-Kind Exchanges Under Code Section 1031 – CCH Tax Spotlight Series (U.S.) Multistate Guide to Estate Planning (2015) (w/CD) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ng Estate & Retirement Planning Answer Book, 2015 Edition (U.S.) By www.cch.ca Published On :: Fri, 30 May 2014 09:01:56 GMT William D. Mitchell, J.D. Provides expanded coverage of financial and estate planning strategies for implementing individualized solutions for the special problems associated with retaining accumulated wealth for retirement and estate planning purposes. With its comprehensive two-part approach to the complex issues that link retirement planning and estate planning, this book includes coverage of such topics as updated distribution and limitation amounts for individual retirement accounts and qualified plan distributions, updated exclusion amounts and income tax rates, capital gains and Roth accounts and changes in the law to reflect the latest legislation. Replete with scores of examples that illustrate and analyze estate planning strategies and their effects, it brings insight and expertise to the realm of estate and retirement planning by focusing on the tax-free transfer of wealth and by providing an insider's view of the various retirement benefits available to the corporate executive under both qualified and non-qualified retirement plans. Chapter 1 The Accumulation and Preservation of Wealth Chapter 2 Wills, Revocable Trusts, and Other Alternatives Chapter 3 Overview of Tax Principles Chapter 4 The Marital Deduction Chapter 5 Bypass Trusts Chapter 6 Gifts Chapter 7 Life Insurance Chapter 8 Annuities Chapter 9 Valuation of Business Interests and Other Property Chapter 10 Charitable Contributions Chapter 11 Funding for Liquidity Chapter 12 Using Trusts with Grantor Retained Interests in Estate Planning Chapter 13 Asset Protection Chapter 14 Benefits and Domestic Relations Chapter 15 Post-Death Estate Planning Chapter 16 Benefit Plans Chapter 17 Tax-Qualified Retirement Plans Chapter 18 Employee Stock Ownership Plans Chapter 19 Nonqualified Retirement Plans Chapter 20 Personal Investing Chapter 21 Business Transfers Chapter 22 Individual Retirement Accounts and Simplified Employee Pensions Chapter 23 Tax-Qualified Plan Distributions Chapter 24 Distributions From Nonqualified Plans Chapter 25 Protection of Retirement Income Chapter 26 Incapacity and Other Retirement Issues Chapter 27 Estate Planning for Qualified Retirement Plan Benefits and IRAs Chapter 28 Estate Planning for Nonqualified Retirement Plans Chapter 29 IRA Distributions Chapter 30 Audits, Administrative Proceedings, and Tax Court Litigation Chapter 31 Family Limited Partnerships Appendix A Treasury Regulations Section 1.401(a)(9)-9 Life Expectancy and Distribution Period Tables Appendix B Act/Public Law Number 7" x 10" 1,300 pages Related Products Full Article
ng Estate & Retirement Planning Answer Book, 2014 Edition (U.S.) By www.cch.ca Published On :: Fri, 31 May 2013 11:00:05 GMT Author: William D. Mitchell, J.D. Provides expanded coverage of financial and estate planning strategies for implementing individualized solutions for the special problems associated with retaining accumulated wealth for retirement and estate planning purposes. With its comprehensive two-part approach to the complex issues that link retirement planning and estate planning, this book includes coverage of such topics as the final minimum distribution rules for individual retirement accounts and qualified plan distributions, the use of insurance as a qualified plan asset, and changes in the law to reflect the latest legislation. Replete with scores of examples that illustrate and analyze estate planning strategies and their effects, it brings insight and expertise to the realm of estate and retirement planning by focusing on the tax-free transfer of wealth and by providing an insider's view of the various retirement benefits available to the corporate executive under both qualified and non-qualified retirement plans. Chapter 1 The Accumulation and Preservation of Wealth Chapter 2 Wills, Revocable Trusts, and Other Alternatives Chapter 3 Overview of Tax Principles Chapter 4 The Marital Deduction Chapter 5 Bypass Trusts Chapter 6 Gifts Chapter 7 Life Insurance Chapter 8 Annuities Chapter 9 Valuation of Business Interests and Other Property Chapter 10 Charitable Contributions Chapter 11 Funding for Liquidity Chapter 12 Using Trusts with Grantor Retained Interests in Estate Planning Chapter 13 Asset Protection Chapter 14 Benefits and Tax Planning in Marital Settlements Chapter 15 Post-Death Estate Planning Chapter 16 Benefit Plans Chapter 17 Tax-Qualified Retirement Plans Chapter 18 Employee Stock Ownership Plans Chapter 19 Nonquaified Retirement Plans Chapter 20 Personal Investing Chapter 21 Business Transfers Chapter 22 Individual Retirement Accounts and Simplified Employee Pensions Chapter 23 Tax-Qualified Plan Distributions Chapter 24 Distributions From Nonqualified Plans Chapter 25 Protection of Retirement Income Chapter 26 Incapacity and Other Retirement Issues Chapter 27 Estate Planning for Qualified Retirement Plan Benefits and IRAs Chapter 28 Estate Planning for Nonqualified Retirement Plans Chapter 29 IRA Distributions Chapter 30 Audits, Administrative Proceedings, and Tax Court Litigation Chapter 31 Family Limited Partnerships Appendix A Treasury Regulations Section If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ng Education Planning Answer Book (2014) (U.S.) By www.cch.ca Published On :: Fri, 30 May 2014 08:34:30 GMT Dorinda D. DeScherer, J.D. A one-stop resource for the professional who advises families on the tax and financial issues connected with education planning. Whether you are an accountant, lawyer or financial planner, whether a client’s child is still in diapers or is about to enter college, this book will provide you with comprehensive and straightforward answers to the most vexing questions that arise in connection with education planning. For example, the book will put at your fingertips the answers to such questions as: How is a college student taxed on job earnings and investment income? How should a trust agreement be drafted to avoid gift taxes? When is a gift of investment property to a college student preferable to a gift of cash? When can be cost of college be deducted as a business expense? Why should upper-income clients fill out the Free Application for Federal Student Aid (FAFSA)? When will a loan to a college student increase the lender’s income taxes? Why is a home equity loan to pay college costs more advantageous than other kinds of borrowings? How will saving for college through multiple Section 529 plans benefit clients? How does a Coverdell Education Savings Account compare to a Section 529 plan as a college savings vehicle? When does reporting the interest on education savings bonds sooner rather than later make tax sense? Which college expenses qualify for the education tax credits? How did the new health reform law affect student loan programs? The appendices contain Education Tax Facts, a list of available Section 529 plans and contact information, a glossary of key terms, useful websites, and other aids to education planning. Chapter 1 Income Taxation of Students and Their Parents Chapter 2 Family Gift-Giving Chapter 3 Taxation of Trusts and Custodial Accounts Chapter 4 Section 529 Plans Chapter 5 Coverdell Education Savings Accounts Chapter 6 Education Savings Bonds Chapter 7 Education Tax Credits Chapter 8 Deduction for Education Expenses Chapter 9 Tapping Family Resources Chapter 10 Financial Aid Chapter 11 Scholarships and Fellowships Chapter 12 Student Loan Tax Incentives Chapter 13 Employer-Provided Education Assistance Appendix A Education Tax Facts for 2011 Appendix B Education Tax Benefits Chart Appendix C Glossary Appendix D State Section 529 Plans Appendix E Coverdell ESA Trust (Form 5305-E) Appendix F Coverdell ESA Custodial Account (Form 5305-EA) Appendix G FAFSA Form Appendix H Directory of State Education Resources Appendix I Helpful Education PlanniIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
ng Drafting License Agreements, Fourth Edition By www.cch.ca Published On :: Fri, 22 May 2009 08:25:09 GMT Put the drafting tactics, techniques and forms used by 23 licensing experts to work for you. Deal quickly and effectively with today's most complex issues, with the insights and guidance of experts who offer their licensing know-how and exclusive drafting techniques. In two comprehensive volumes, you will find time-saving clauses and provisions, full-length model license agreements, practice-tested approaches to drafting critical license provisions and practical advice. You also will get detailed analysis of legal considerations that affect international agreements, hybrid licenses, enforcement and litigation, confidentiality, technology and the internet and other important issues you must address during the drafting process. There are in-depth discussions of special rules that apply to specific types of licensing situations, multimedia and software and emerging licensing areas. Plus, there is authoritative coverage of the latest trends and innovative strategies in pricing, maximizing revenues and other important aspects of the business of licensing. This book offers complete, time-saving answers to the drafting questions you encounter every day. Table of Contents: Chapter 1: Drafting License Agreements Chapter 2: Intellectual Property Infringement Indemnification Chapter 3: Fundamentals of Intellectual Property Chapter 4: Antitrust and Misuse Chapter 5: International Licensing and Foreign Antitrust Rules Chapter 6: Bankruptcy Considerations Chapter 7: Hybrid Licenses and Royalty Agreements Chapter 8: Artist's Right of Publicity Chapter 9: Licensing Computer Software Chapter 10: Software Licensing Chapter 11: Technology Transfer and Development Agreements Chapter 12: Basic Considerations in Music Licensing Chapter 13: Clauses in Patent Licensing Agreements Chapter 14: Pricing and Presenting Licensed Technology Chapter 15: Maximizing Income from Licensing Chapter 16: Intellectual Property Valuation Chapter 17: The Licensing Discipline and Intellectual Property Litigation Chapter 18: Alternative Dispute Resolution Chapter 19: Overview of ADR Mechanisms Chapter 20: The Commercialization of University Inventions: From Technology Transfer to Technology Partnership Forms Index If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ng Drafting Internet Agreements, Second Edition By www.cch.ca Published On :: Wed, 23 Jan 2013 09:40:53 GMT Drafting Internet Agreements, Second Edition is the most comprehensive single volume collection of annotated forms for the internet. The book also offers valuable insights for business executives who want to know how internet transactions are structured and how to negotiate the best deals. This easy-to-use reference with accompanying CD-ROM offers instant access to more than 40 sample agreements for every area of internet practice including: Internet advertising Internet consulting Electronic commerce Internet joint ventures Internet licensing Technology development Website agreements Each form has been developed by the authors or other experienced internet law practitioners and has been used in actual transactions. Organized by type of transaction, each chapter includes a full agreement that illustrates the entire transaction as a seamless whole, as well as a variety of agreements for closely related issues. For each form, the authors provide a brief overview, an analysis of the different kinds of forms that relate to the topic, and a description of the form's applicability and use. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ng Drafting Internet Agreements By www.cch.ca Published On :: Thu, 21 May 2009 14:21:13 GMT Drafting Internet Agreements is the first comprehensive single volume collection of annotated forms for the internet. This easy-to-use reference with accompanying CD-ROM offers instant access to more than 40 sample agreements for every area of internet practice including advertising, consulting, e-commerce, joint ventures, licensing, technology development, website agreements and more. Each form has been developed by the authors or other experienced internet law practitioners and has been used in actual transactions. Each chapter includes a full agreement that illustrates the entire transaction as a seamless whole, as well as a variety of agreements for closely related issues. For each form, the authors provide a brief overview and a description of its applicability and use. “Hot spots” that are likely to arise during the transaction are identified along with guidance on resolving these fervently negotiated provisions quickly. Detailed checklists assist in drafting the final agreement. Table of contents: Chapter 1 Developing and Protecting Content Chapter 2 Web Site Development Chapter 3 Financial Considerations Chapter 4 Internet Access Chapter 5 Advertising and Promotion Chapter 6 Joint Ventures, Partnerships & Licensing Chapter 7 E-Commerce If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ng Drafting Effective Contracts: A Practitioner's Guide, Second Edition By www.cch.ca Published On :: Thu, 21 May 2009 14:16:54 GMT A favorite reference tool for over a decade, Drafting Effective Contracts combines a clear analysis of how effective agreements are structured, a practical breakdown of its essential elements and an overview of the overall process, from conducting the initial client meeting to closing the deal. This completely updated guide presents consistent structural analysis and a set of fundamentals that can be used from contract to contract. You are led step-by-step through the creation process and offered direction around the obstacles that may be encountered along the way, in drafting agreements for goods and services, promissory notes, guaranties and secured transactions. You will find a detailed discussion of the 11 drafting elements that every contract may have: parties; recitals; subject; consideration; warranties and representations; risk allocation; conditions; performance; dates and term; boilerplate; and signatures. You also get an array of sample contracts and statutory material, making this the most complete tool for building legal agreements that work. Table of Contents: Part 1: Process Chapter 1: Getting Started Chapter 2: Drafting Elements Chapter 3: Negotiations and Closings Part 2: Applications Chapter 4: Agreements for the Sale of Goods and Services - Overview Chapter 5: Agreements for the Sale of Goods and Services - Structural Analysis Chapter 6: Promissory Notes - Overview Chapter 7: Promissory Notes - Structural Analysis Chapter 8: Guaranties - Overview Chapter 9: Guaranties - Structural Analysis Chapter 10: Security Agreements - Overview Chapter 11: Security Agreements - Structural Analysis Appendix A: Litigated Language If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ng Disability Insurance and Other Living Benefits, 3rd Edition By www.cch.ca Published On :: Mon, 06 Oct 2008 16:44:32 GMT The 1990’s witnessed the end of job creation in the sectors that historically purchased disability insurance. A new era has begun: roughly 1 million contract workers have emerged. They are found in almost all industries and occupations. As diverse as the general public – there is an equal number of men and women, many highly educated, others not, with wide-ranging earnings levels and all in need of disability and other healthcare benefits. Insurers have responded by unbundling disability insurance and expanding their offerings to include critical illness, health, drug, dental, travel, and other classless, non- income based products. The author, Jacqueline Figas, looks at disability insurance and other living benefits in the context of the realities faced in today’s challenging work and lifestyle environment. Included in this edition: Health benefits planning for pre and post-retirement years Traditional products and coverage for specialized markets Insuring “temps” and “independent contractors” Critical illness insurance Private health and dental insurance Checklists, charts and other planning tools Jacqueline is a benefits consultant through her company, Health Assured Financial Group, and has over 30 years of experience in health benefits. She is a noted speaker and author on seniors’ issues and benefits planning for an aging clientele. She is a Chartered Life Underwriter, a Registered Health Underwriter, and an Elder Planning Counselor, and is on the faculty of Seneca College where she educates on a range of aging issues including both health and social aspects of aging. She is the author of the Long Term Care Insurance training module produced by ADVOCIS under their Registered Health Underwriter (RHU) Designation Program. Her published works through CCH Canadian Limited include “The Aging Client and Long-Term Care Issues” and “Disability Insurance and Other Living Benefits”. Available March 1st, 2009 – Pre-order your copy today! If you would like more details about this product, or would like to order a copy online, please click here. Full Article ng Defending Class Actions in Canada, 3rd Edition By www.cch.ca Published On :: Published: December 2011 Defending Class Actions in Canada, 3rd Edition is Canada’s top resource for enterprises exposed in any way to potential or actual class actions and for the lawyers who represent them. Any company doing business in Canada will encounter growing enthusiasm for class actions among plaintiffs’ lawyers and the courts. This book outlines the procedural machinery of Canadian class actions and the law that governs them, provides strategic analysis on managing the risks they entail, and explains the most important recent developments and trends on a national and international scale. The greatest strength of the book derives from its authorship by seasoned class action defence lawyers at McCarthy Tétrault, who practise as members of a national class actions defence practice group, often engaged together and with counsel in the United States and abroad in the defence of parallel actions involving similar allegations brought against the same entity in multiple separate jurisdictions. Topics covered: Increased Accessibility of Class Proceedings Current Trends in Certification Standards The Evolution of Pre-Certification Defence Strategies State of Play for Multi-Jurisdictional Cases and the National Class What's New in Securities, Competition, and Product Liability Class Actions If you would like more details about this product, or would like to order a copy online, please click here. Full Article ng Corporate Partnering: Structuring and Negotiating Domestic and International Strategic Alliances By www.cch.ca Published On :: Thu, 21 May 2009 14:13:31 GMT This handbook and bonus CD-ROM provides an up-to-date guide to structuring and negotiating profitable corporate alliances, covering both the strategic benefits and potential risks involved. In straightforward language, this practical resource explains the proprietary rights issues involved and then walks the reader through the chronology of a deal, from the definition of objectives to the decision to seek an alliance, identification of potential partners, negotiations and closing. Corporate Partnering is packed full of the latest forms covering all aspects of strategic alliances and annotated with crisp, clear commentary explaining the real-world issues addressed by each provision and showing how alternative solutions can be used to accomplish different aims. These carefully crafted agreements cover the broad range of areas from supply and distribution, product and technology, research and development to investment and investment-related arrangements. Thoroughly revised and updated to reflect the latest developments, the Fourth Edition includes new sections on spin-out transactions, virtual companies and off-shoring arrangements, plus updated transaction forms, intellectual property summary and partnering transactions checklists. Table of contents: Chapter 1 Corporate Partnering/Strategic Alliances Chapter 2 Preliminary Agreements Chapter 3 The Alliance Agreements Chapter 4 Equity Investments by One Partner in the Other Chapter 5 Partnering with Universities and Non-Profit Research Institutes Chapter 6 Spin-Out Transactions Chapter 7 Life Sciences Transactions Chapter 8 Software, Semi-Conductor and New Media Development and Licensing Arrangements Chapter 9 Virtual Company/Outsourcing/Off-Shoring Agreements Chapter 10 Teaming Agreement If you would like more details about this product, or would like to order a copy online, please click here. Full Article ng Contemporary Tax Practice: Research, Planning and Strategies (Third Edition) By www.cch.ca Published On :: Thu, 06 Jun 2013 09:01:21 GMT Authors: John O. Everett, Cherie Hennig and Nancy Nichols This all new text provides a solid foundation of tax research skills by teaching the nuances of conducting tax research in today’s environment. The book then provides exposure to frequently encountered tax planning topics and strategies, better preparing users for their future in tax practice. Build a solid foundation Early chapters are devoted to relevant legislative, administrative and judicial authorities, so users understand the how’s and the why’s behind tax practice today Users will gain a thorough understanding of how to perform tax research in today’s environment Landmark judicial decisions are presented, covering areas such as gross income, deductions, property gains and accounting methods Users gain exposure to tax practice issues and learn about tax communications Each chapter features case studies and research questions which highlight the real-world relevance of tax research and tax planning. Then take it to the next level Offers coverage of many key tax planning opportunities and strategies on topics such as individuals, retirement, choice of entity, closely held businesses and more This book also provides coverage of critical financial reporting issues such as FAS 109, FIN 48, and Schedule M3, which significantly impact and influence the way practitioners advise their clients A chapter on Tax Reform Proposals is also included in order to familiarize the reader with terms and topics such as the flat tax, Value- Added (VAT) Tax, the Fair Tax and much more Table of Contents: Introduction to Tax Authority — Legislative Authority Introduction to Tax Authority — Administrative Authority Introduction to Tax Authority — Judicial Authority Tax Research — Locating and Assessing Tax Authority Landmark Judicial Decisions — Gross Income Landmark Judicial Decisions — Deductions Landmark Judicial Decisions — Property Gains and Losses Landmark Judicial Decisions — Accounting Methods and Records Tax Practice — Procedures, Administration and Sanctions Tax Communications: Anatomy of a Tax Engagement Tax Planning Strategies — Individual Taxpayers Tax Planning Strategies — Retirement Issues Tax Planning Strategies — Estate & Gift Tax Basics Tax Planning Strategies — Advanced Estate & Gift, and Income Tax Issues Tax Planning Strategies — Choice of Business Entity Tax Planning Strategies — Closely-Held Business The Tax Accrual: An Introduction to Financial Accounting Issues & Book Tax Differences Tax Reform Proposals 696 pages If you would like more details about this product, or would like to order a copy online, please click here. Full Article ng CCH/Advocis Education Program Course 2: Contemporary Practices in Financial Planning, 10th Edition By www.cch.ca Published On :: Mon, 25 Jun 2012 08:54:44 GMT COURSE 2 (Advocis 232) CONTEMPORARY PRACTICES IN FINANCIAL PLANNING: 10th Edition Students are introduced to basic income tax laws and then move into a more advanced understanding, as it relates to areas of financial planning. A review of the professional and ethical responsibilities associated with the role of a financial planner and an understanding of the structures and services within the financial industry are covered in the course. Different forms of business structures are explored in depth, along with an understanding of trusts. If you would like more details about this product, or would like to order a copy online, please click here. Full Article ng CCH Engagement (old) By www.cch.ca Published On :: Fri, 16 Apr 2010 13:53:53 GMT Paperless trial balance and engagements. If you would like more details about this product, or would like to order a copy online, please click here. Full Article ng CCH Engagement By www.cch.ca Published On :: Thu, 29 May 2014 08:09:04 GMT CCH Engagement is a part of CCH Accountants' Suite. It is a powerful trialbalance and engagement workflow tool that not only allows you to automatefinancial statements, workpapers, and tax return preparation, but also providesthe tools to manage and perform your engagements in a completely paperlessenvironment. ProSystem fx Engagement, the U.S. version of the CCHEngagement, was named as one of the “Top 100 Software Products” for2006 by Accounting Today. CCH Engagement leverages Microsoft Wordand Excel to provide unprecedented efficiency and integration in the movetowards true paperless engagements. It maximizes your staff efficiency byfacilitating collaboration among professionals working out of multiple officelocations. If you would like more details about this product, or would like to order a copy online, please click here. Full Article ng CCH Accounting for Income Taxes, 2015 Edition (U.S.) By www.cch.ca Published On :: Mon, 10 Mar 2014 13:53:28 GMT Richard Petersen Provides guidance on the application of Financial Accounting Standards Board (FASB) Accounting Standards Codification Topic 740, Income Taxes. It also addresses income tax-related paragraphs in certain other Codification topics, including Topic 805, Business Combinations, and Topic 980, Regulated Operations. This publication presents the author's interpretation on areas that have not been specifically addressed by the Codification or that require further explanation. The analysis in this publication is based on discussions with the staffs of the FASB and the Securities and Exchange Commission (SEC), combined with lessons learned from leading accounting practitioners. Appendix I includes a series of interpretations of income tax-related paragraphs that are located in other topics in the Codification. Appendix II, "Index of Accounting Literature Cited," includes crossreferences to the interpretations that either refer to or incorporate the pre-Codification authoritative pronouncement or interpretive literature, in whole or in part, that was not codified by the FASB into its Codification. The FASB decided to exclude “nonessential material, such as redundant summaries of existing standards, historical content, discussions of previous practice, summaries of constituent feedback, and similar content." However, the author believes such information may be useful to readers of this publication. Appendix III contains recent examples reflecting how various U.S. public entities have disclosed the information required by Topic 740. Related Products GAAP Guide (2015) Book or CD (U.S.) U.S. Master GAAP Guide (2015) Accounting Research Manager - ARM International Accounting/Financial Reporting Standards Guide (2015) Auditor's Risk Management Guide: Integrating Auditing and ERM (2013) (U.S.) GAAP Financial Statement Disclosures Manual, (w/CD-ROM), 2014-2015 (U.S.) GAAP Handbook of Policies and Procedures (w/CD-ROM) (2015) (U.S.) GAAS Guide, 2015 (with CD-ROM) (U.S.) Governmental GAAP Guide, 2015 (U.S.) SEC Disclosures Checklists, (2014 Edition) W/ CD-ROM Financial If you would like more details about this product, or would like to order a copy online, please click here. Full Article ng CCH Accounting for Income Taxes, 2014 Edition (U.S.) By www.cch.ca Published On :: Fri, 22 Mar 2013 10:15:34 GMT Provides guidance on the application of Financial Accounting Standards Board (FASB) Accounting Standards Codification Topic 740, Income Taxes. It also addresses income tax-related paragraphs in certain other Codification topics, including Topic 805, Business Combinations, and Topic 980, Regulated Operations. This publication presents the author's interpretation on areas that have not been specifically addressed by the Codification or that require further explanation. The analysis in this publication is based on discussions with the staffs of the FASB and the Securities and Exchange Commission (SEC), combined with lessons learned from leading accounting practitioners. Appendix I includes a series of interpretations of income tax-related paragraphs that are located in other topics in the Codification. Appendix II, "Index of Accounting Literature Cited," includes cross-references to the interpretations that either refer to or incorporate the pre-Codification authoritative pronouncement or interpretive literature, in whole or in part, that was not codified by the FASB into its Codification. The FASB decided to exclude “nonessential material, such as redundant summaries of existing standards, historical content, discussions of previous practice, summaries of constituent feedback, and similar content." However, we believe such information may be useful to readers of this publication. Appendix III contains recent examples reflecting how various U.S. public entities have disclosed the information required by Topic 740. If you would like more details about this product, or would like to order a copy online, please click here. Full Article ng CCH Accounting for Income Taxes, 2013 Edition (U.S.) By www.cch.ca Published On :: Fri, 09 Mar 2012 14:50:27 GMT Available: June 2012 Provides guidance on the application of Financial Accounting Standards Board (FASB) Accounting Standards Codification Topic 740, Income Taxes. It also addresses income tax-related paragraphs in certain other Codification topics, including Topic 805, Business Combinations, and Topic 980, Regulated Operations. This publication presents the authors’ interpretation on areas that have not been specifically addressed by the Codification or that require further explanation. The analysis in this publication is based on discussions with the staffs of the FASB and the Securities and Exchange Commission (SEC), combined with lessons learned from leading accounting practitioners. Appendix I includes a series of interpretations of income tax-related paragraphs that are located in other topics in the Codification. Appendix II, "Index of Accounting Literature Cited," includes cross-references to the interpretations that either refer to or incorporate the pre-Codification authoritative pronouncement or interpretive literature, in whole or in part, that was not codified by the FASB into its Codification. The FASB decided to exclude “nonessential material, such as redundant summaries of existing standards, historical content, discussions of previous practice, summaries of constituent feedback, and similar content." However, we believe such information may be useful to readers of this publication. Appendix III contains recent examples reflecting how various U.S. public entities have disclosed the information required by Topic 740. Related books: U.S. Master Depreciation Guide (2013) Revenue Recognition Guide (2013) (U.S.) Forensic and Investigative Accounting (5th Edition) Accounting Desk Book (2012) (U.S.) GAAP Guide, 2013 (U.S.) Full Article ng Business Succession Planning Answer Book – 2015 (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 15:00:02 GMT Author: Ann Burns Explores the issues that arise when the current owners of a family business wish to retire or otherwise transfer ownership of the business. These issues include ensuring that the owners have enough money to retire on, providing for what will happen to the business – whether there will there be a transfer of ownership or whether the business will dissolve, providing for who will take over the management of the business and how ownership will be transferred. Discussing and resolving these issues within the family can also be complicated and contentious, depending on the family dynamics. Essentially, business succession can be broken down into three main categories: management, ownership and taxes. This publication discusses the distinction between management and ownership, exploring the possibility of transferring the responsibility for managing the business to one child while transferring equal shares of business ownership to all children. Business succession planning also looks at the minimization of taxes upon death. This may involve asset transfer tax strategies, for example freezing the value of the business while transferring the ownership. This publication explains how to accomplish these goals. Chapter 1 Introduction to Business Succession Planning Chapter 2 The Advisor's Role in Business Succession Planning Chapter 3 Non-Tax Aspects of Family Business Succession Chapter 4 Common Goals of Business Owners Chapter 5 Key Features of Buy-Sell Agreements for the Business Owner Chapter 6 Key Features of an Estate Plan for the Business Owner Chapter 7 Redemptions, Recapitalizations, and Restructuring Chapter 8 Transfers to Outsiders: Selling the Business Chapter 9 Transfers to Insiders: Employees, Management, Other Shareholders Chapter 10 Transfers to Family Chapter 11 Charitable Strategies and Business Succession Planning Chapter 12 Valuation in Business Succession Planning 9780808039129 7" x 10" 300 pages Related Products Estate & Gift Tax Handbook (2014) (U.S.) Estate & Retirement Planning Answer Book, 2015 Edition (U.S.) Family Foundation Handbook (2014) (US) If you would like more details about this product, or would like to order a copy online, please click here. Full Article ng Business Succession Planning Answer Book – 2014 (US) By www.cch.ca Published On :: Mon, 29 Oct 2012 13:35:47 GMT Explores the issues that arise when the current owners of a family business wish to retire or otherwise transfer ownership of the business. These issues include ensuring that the owners have enough money to retire on, providing for what will happen to the business – whether there will there be a transfer of ownership or whether the business will dissolve, providing for who will take over the management of the business and how ownership will be transferred. Discussing and resolving these issues within the family can also be complicated and contentious, depending on the family dynamics. Essentially, business succession can be broken down into three main categories: management, ownership and taxes. This publication discusses the distinction between management and ownership, exploring the possibility of transferring the responsibility for managing the business to one child while transferring equal shares of business ownership to all children. Business succession planning also looks at the minimization of taxes upon death. This may involve asset transfer tax strategies, for example freezing the value of the business while transferring the ownership. Chapter 1 Introduction to Business Succession Planning Chapter 2 The Advisor's Role in Business Succession Planning Chapter 3 Non-Tax Aspects of Family Business Succession Chapter 4 Common Goals of Business Owners Chapter 5 Key Features of Buy-Sell Agreements for the Business Owner Chapter 6 Key Features of an Estate Plan for the Business Owner Chapter 7 Redemptions, Recapitalizations, and Restructuring Chapter 8 Transfers to Outsiders: Selling the Business Chapter 9 Transfers to Insiders: Employees, Management, Other Shareholders Chapter 10 Transfers to Family Chapter 11 Charitable Strategies and Business Succession Planning Chapter 12 Valuation in Business Succession Planning 300 pages Related Products U.S. Master Estate and Gift Tax Guide (2014) Family Foundation Handbook (2014) (US) Tax and Estate Planning with Real Estate, Partnerships and LLCs, 2014 (US) Practical Guide to Estate Planning, 2014 Edition (with CD) (US) Estate & Gift Tax Handbook (2013) Full Article ng BLUE BOOK 2013: Joint Committee on Taxation's General Explanation of Tax Legislation Enacted in the 112th Congress By www.cch.ca Published On :: Thu, 21 Mar 2013 08:48:09 GMT Authors: Lois Ruffner Plank, Donald Morris, Bryan R. Plank and Christie Plank Ciraulo Provides a detailed explanation of the tax-related provisions contained in over 40 pieces of legislation enacted in the 112th Congress during 2011 and 2012. The Blue Book provides the legislative history for each Act, a provision-by-provision description of the prior law and new law, the reasons for the law change if the provision was reported out of committee before enactment, and the effective date of each law change. Descriptions prepared by the Joint Committee on Taxation were included in the absence of other committee reports or when the Joint Committee issued a contemporaneous technical explanation of the bill. An Appendix shows the estimated budget effects of the tax legislation enacted in the 112th Congress for fiscal years 2010 – 2012. The Blue Book's explanations serve as a useful guide in understanding the intent and meaning of the new tax laws and, along with committee and conference reports, is considered substantial authority for the tax treatment of an item for purposes of avoiding the Code Sec. 6662 accuracy-related penalty on substantial understatements of income tax (Reg. §1.6662-4(d)(3)(iii)). If you would like more details about this product, or would like to order a copy online, please click here. Full Article ng Best Practices in Financial Planning for Accountants Archived Webinar 2012 By www.cch.ca Published On :: Thu, 01 Nov 2012 17:02:40 GMT This webinar series consists of a panel of highly successfully accounting professionals who have each approached the integration of financial planning into their practice in different ways. This second webinar will cover: The role of the accountant in financial planning What is permitted and what is prohibited The importance of the engagement letter The financial planning process from setting goals to presenting the plan Best practices and lessons learned Part One: Why Financial Planning is Important to Accountants Archived Webinar 2012 If you would like more details about this product, or would like to order a copy online, please click here. Full Article ng Auditor's Risk Management Guide: Integrating Auditing and ERM (2013) (U.S.) By www.cch.ca Published On :: Fri, 22 Mar 2013 10:21:46 GMT Comprehensive how-to book that guides the reader on performing risk management-based audits. The book covers the Enterprise Risk Management Integrated Framework issued by the Committee of Sponsoring Organizations (COSO). Following the passage of Sarbanes-Oxley and its strict corporate governance and accountability provisions, developing better risk management techniques is becoming more important in meeting higher audit committee expectations. The first part of the Auditor's Risk Management Guide provides a broad understanding of corporate governance, ERM principles, and different auditing approaches. It also provides step-by-step instructions on how to execute the risk management-based audit, including frequently asked questions. The second part of the book is devoted to detailed case studies that illustrate the risk management-based audit methodology and tools in different scenarios, beginning with a business risk assessment and working through common audit areas such as closing the books, accounts payable, and accounts receivable. Practice Pointers and Observations throughout provide additional commentary to assist the reader in understanding the methodology. A free CD-ROM is included with the book provides electronic versions of the various work programs, checklists, and other tools in the book. PART I: Risk Management-Based Auditing 1. Overview of Enterprise Risk Management 2. The Enterprise Risk Management Funnel 3. Evolution of Auditing Approaches 4. Strategy: The Beginning of the Journey 5. Risk Assessment: Business Level 6. Risk Assessment Qualification Techniques 7. Entity-Level Control 8. Risk Assessment: Process Level 9. Process Design Phase 10. Testing Phase 11. Risk Infrastructure Assessment 12. Action Planning Phase: The Real Value 13. Monitoring and Follow-Up 14. Auditing the ERM Process 15. The Future of Risk Management-Based Auditing 16. Frequently Asked Questions PART II: Case Studies 17. Case Study: Business Risk Assessment 18. Case Study: Risk Management Infrastructure 19. Case Study: Close the Books 20. Case Study: Inventory 21. Case Study: Procurement 22. Case Study: Accounts Payable and Disbursements 23. Case Study: Accounts Receivable and Collections 24. Case Study: Quality Assurance 25. Case Study: Payroll and RelatIf you would like more details about this product, or would like to order a copy online, please click here. Full Article ng Archived Webinar - The Use of Trusts in Estate and Business Planning By www.cch.ca Published On :: Tue, 16 Oct 2012 13:02:40 GMT Trusts have become extremely valuable tools when planning for the continuance of a person's estate, and are often used in business succession planning as well. For example, discretionary trusts are one of the most flexible tax planning tools available. However, there are many types of trusts, and each can be used to tailor specific planning needs. Just as trusts are a valuable tool, there are also many tax and legal traps that one needs to be cognizant of when using them in client situations. For example, the very creation of the trust can be particularly troublesome if it is not set up with the correct attributes or if assets are not transferred to it correctly. This 2 hour webinar will provide a practical and complete overview of the legal definitions and considerations of various trust types, as well as reviewing important tax considerations when planning with trusts. Examples of suggested tax planning structures and related tips will also be provided. More specifically, topics covered will include: What elements are required for a properly created trust Tax issues to review when creating a trust and in particular the tax attribution rules Review of types of trusts used in estate and business planning - including insurance trusts, spendthrift trusts, asset protection trusts, private foundation trusts and trusts created for probate and estate tax minimization and income splitting Change of trustees - change of control from a tax perspective What are the tax and other limitations of amending a trust once created What ongoing obligations do trustees have to beneficiaries, including reporting and trust accounting If you would like more details about this product, or would like to order a copy online, please click here. Full Article ng Archived Webinar - Reporting Foreign Property on the T1135 By www.cch.ca Published On :: Tue, 20 May 2014 12:10:19 GMT Interested in Reporting Foreign Property on the T1135, but missed the webinar that took place on May 5, 2014? Here is your chance to purchase the webinar recording. The CRA has extended the filing deadline for the T1135 to July 31, 2014. If you will be preparing T1135 forms for T1 clients after tax season, have to prepare T1135 forms for corporations or just want to make sure that you filed your T1135s correctly, then view this webinar for an analysis of the revised T1135. Maureen Vance, CPA, CA, a tax consultant with Wolters Kluwer CCH will explain the new reporting requirements on the T1135 and your reporting options, and will also review what constitutes Specified Foreign Property. The webinar archive will include the following topics: New T1135 requirements Recap of the definition of Specified Foreign Property The T3/T5 exclusion explained The 2013 Transitional Reporting method Choosing between the T3/T5 exclusion and the transitional reporting method Filing the T1135 2014 year ends Penalties and extended reassessment Q&A Target Audience This archive webinar will be of interest to all professionals who prepare a T1135 for a taxpayer, whether the taxpayer is an individual, corporation, trust or partnership. This Webinar Includes: 30 days to review the webinar recording PDF version of the presentation slides If you would like more details about this product, or would like to order a copy online, please click here. Full Article ng Archived Webinar - Preparing & Conducting a Consultation with CCH Profit Driver By www.cch.ca Published On :: Thu, 20 Sep 2012 13:26:12 GMT This 3-hour recorded Webinar is entitled "Preparing and Conducting a Consultation with CCH Profit Driver." It is a high energy, informative session led by Mark Holton: an internationally renowned taxation and business management consultant and an expert in CCH Profit Driver implementation. Step by step you will learn how to become a trusted advisor to your clients, earning additional revenue by providing them with the consultation services they not only want, but need in today's economy. Here are just some of the topics that will be covered at this important event: How to determine which clients are potential prospects for your consultation service How to efficiently prepare a consultation using CCH Profit Driver How to explain financial formulas using terms that are easy to understand How to conduct the ideal consultation What your next steps should be after the consultation has been completed What your pricing strategy should be for these value-added services And more! Here’s what people have to say about Mark Holton’s sessions: "Great presentation and good ideas to get going on client meetings." S. Payment "Great speaker. Informative and entertaining." I. Cannon "Excellent presentation. This will really help me get started with CCH Profit Driver." G. Andrews If you would like more details about this product, or would like to order a copy online, please click here. Full Article ng Archived Webinar - Implementing Estate Freezes Part I By www.cch.ca Published On :: Wed, 21 Nov 2012 10:34:05 GMT One of the tax planning strategies often employed in estate planning involves the use of an estate freeze to transfer future growth in assets to the next generation. Estate freezes come in many forms, and each bears its own unique set of risks and complexities. Join the tax lawyers of Minden Gross LLP for a practical two-part discussion of estate freezes. This webinar will highlight some of the topics found in CCH's "Implementing Estate Freezes", authored by David Louis of Minden Gross. More particularly, the first part of this webinar series will review the "why's" and "how-to's" of implementing estate freezes, and provide guidance on avoiding common traps associated with such types of succession plans. More specifically, topics covered in Part 1 will include: What is an estate freeze? When should a freeze be implemented? Basic configuration Share provisions Section 85 vs section 86 freezes Common pitfalls The use of trusts Tax traps associated with estate freezes Part 2 of this series will air during the winter semester. Details can be found at [link coming later]. If you would like more details about this product, or would like to order a copy online, please click here. Full Article ng Arbitration Advocacy in Changing Times By www.cch.ca Published On :: Fri, 27 Sep 2013 10:22:24 GMT Published: October 2011 Advocacy in international arbitration is the focus of this collection of articles emanating from the twentieth Congress of the International Council for Commercial Arbitration (ICCA) held in Rio de Janeiro in 2010. The topics addressed by renowned arbitration practitioners and scholars in Arbitration Advocacy in Changing Times include: Effective advocacy in arbitration The advocate's role at different stages of arbitration proceedings The role of experts Arbitration advocacy and Constitutional law Advocacy and ethics in international arbitration The volume also contains a new approach to expert evidence – the Protocol on Expert Teaming – and closes with a proposal for an International Code of Ethics for Lawyers Practicing Before International Arbitral Tribunals. If you would like more details about this product, or would like to order a copy online, please click here. Full Article «1..2..419..836..1253..1670..2087..2504..2921..33384088 4089 40904165» Recent Trending The Finish Line: Changing Stucco to EIFS The Finish Line: A Case Study: What is Causing This? The Finish Line: Backwrapping vs. Edgewrapping The Finish Line: Cleaning EIFS The Finish Line: Firestopping The Finish Line: Inspecting Eifs The Finish Line: Beefing Up EIFS The Finish Line: Building Walls in the Land Down Under Building Product Transparency— Be Careful What You Ask For LED Lighting is the Future An Energy Label for Buildings Hydronic Floor Heating Meeting Codes with Wall Assemblies New Gadget Analyzes Everything Including Building Industry Green Building Mistakes Subscribe To Our Newsletter
ng Defending Class Actions in Canada, 3rd Edition By www.cch.ca Published On :: Published: December 2011 Defending Class Actions in Canada, 3rd Edition is Canada’s top resource for enterprises exposed in any way to potential or actual class actions and for the lawyers who represent them. Any company doing business in Canada will encounter growing enthusiasm for class actions among plaintiffs’ lawyers and the courts. This book outlines the procedural machinery of Canadian class actions and the law that governs them, provides strategic analysis on managing the risks they entail, and explains the most important recent developments and trends on a national and international scale. The greatest strength of the book derives from its authorship by seasoned class action defence lawyers at McCarthy Tétrault, who practise as members of a national class actions defence practice group, often engaged together and with counsel in the United States and abroad in the defence of parallel actions involving similar allegations brought against the same entity in multiple separate jurisdictions. Topics covered: Increased Accessibility of Class Proceedings Current Trends in Certification Standards The Evolution of Pre-Certification Defence Strategies State of Play for Multi-Jurisdictional Cases and the National Class What's New in Securities, Competition, and Product Liability Class Actions If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ng Corporate Partnering: Structuring and Negotiating Domestic and International Strategic Alliances By www.cch.ca Published On :: Thu, 21 May 2009 14:13:31 GMT This handbook and bonus CD-ROM provides an up-to-date guide to structuring and negotiating profitable corporate alliances, covering both the strategic benefits and potential risks involved. In straightforward language, this practical resource explains the proprietary rights issues involved and then walks the reader through the chronology of a deal, from the definition of objectives to the decision to seek an alliance, identification of potential partners, negotiations and closing. Corporate Partnering is packed full of the latest forms covering all aspects of strategic alliances and annotated with crisp, clear commentary explaining the real-world issues addressed by each provision and showing how alternative solutions can be used to accomplish different aims. These carefully crafted agreements cover the broad range of areas from supply and distribution, product and technology, research and development to investment and investment-related arrangements. Thoroughly revised and updated to reflect the latest developments, the Fourth Edition includes new sections on spin-out transactions, virtual companies and off-shoring arrangements, plus updated transaction forms, intellectual property summary and partnering transactions checklists. Table of contents: Chapter 1 Corporate Partnering/Strategic Alliances Chapter 2 Preliminary Agreements Chapter 3 The Alliance Agreements Chapter 4 Equity Investments by One Partner in the Other Chapter 5 Partnering with Universities and Non-Profit Research Institutes Chapter 6 Spin-Out Transactions Chapter 7 Life Sciences Transactions Chapter 8 Software, Semi-Conductor and New Media Development and Licensing Arrangements Chapter 9 Virtual Company/Outsourcing/Off-Shoring Agreements Chapter 10 Teaming Agreement If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ng Contemporary Tax Practice: Research, Planning and Strategies (Third Edition) By www.cch.ca Published On :: Thu, 06 Jun 2013 09:01:21 GMT Authors: John O. Everett, Cherie Hennig and Nancy Nichols This all new text provides a solid foundation of tax research skills by teaching the nuances of conducting tax research in today’s environment. The book then provides exposure to frequently encountered tax planning topics and strategies, better preparing users for their future in tax practice. Build a solid foundation Early chapters are devoted to relevant legislative, administrative and judicial authorities, so users understand the how’s and the why’s behind tax practice today Users will gain a thorough understanding of how to perform tax research in today’s environment Landmark judicial decisions are presented, covering areas such as gross income, deductions, property gains and accounting methods Users gain exposure to tax practice issues and learn about tax communications Each chapter features case studies and research questions which highlight the real-world relevance of tax research and tax planning. Then take it to the next level Offers coverage of many key tax planning opportunities and strategies on topics such as individuals, retirement, choice of entity, closely held businesses and more This book also provides coverage of critical financial reporting issues such as FAS 109, FIN 48, and Schedule M3, which significantly impact and influence the way practitioners advise their clients A chapter on Tax Reform Proposals is also included in order to familiarize the reader with terms and topics such as the flat tax, Value- Added (VAT) Tax, the Fair Tax and much more Table of Contents: Introduction to Tax Authority — Legislative Authority Introduction to Tax Authority — Administrative Authority Introduction to Tax Authority — Judicial Authority Tax Research — Locating and Assessing Tax Authority Landmark Judicial Decisions — Gross Income Landmark Judicial Decisions — Deductions Landmark Judicial Decisions — Property Gains and Losses Landmark Judicial Decisions — Accounting Methods and Records Tax Practice — Procedures, Administration and Sanctions Tax Communications: Anatomy of a Tax Engagement Tax Planning Strategies — Individual Taxpayers Tax Planning Strategies — Retirement Issues Tax Planning Strategies — Estate & Gift Tax Basics Tax Planning Strategies — Advanced Estate & Gift, and Income Tax Issues Tax Planning Strategies — Choice of Business Entity Tax Planning Strategies — Closely-Held Business The Tax Accrual: An Introduction to Financial Accounting Issues & Book Tax Differences Tax Reform Proposals 696 pages If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ng CCH/Advocis Education Program Course 2: Contemporary Practices in Financial Planning, 10th Edition By www.cch.ca Published On :: Mon, 25 Jun 2012 08:54:44 GMT COURSE 2 (Advocis 232) CONTEMPORARY PRACTICES IN FINANCIAL PLANNING: 10th Edition Students are introduced to basic income tax laws and then move into a more advanced understanding, as it relates to areas of financial planning. A review of the professional and ethical responsibilities associated with the role of a financial planner and an understanding of the structures and services within the financial industry are covered in the course. Different forms of business structures are explored in depth, along with an understanding of trusts. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ng CCH Engagement (old) By www.cch.ca Published On :: Fri, 16 Apr 2010 13:53:53 GMT Paperless trial balance and engagements. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ng CCH Engagement By www.cch.ca Published On :: Thu, 29 May 2014 08:09:04 GMT CCH Engagement is a part of CCH Accountants' Suite. It is a powerful trialbalance and engagement workflow tool that not only allows you to automatefinancial statements, workpapers, and tax return preparation, but also providesthe tools to manage and perform your engagements in a completely paperlessenvironment. ProSystem fx Engagement, the U.S. version of the CCHEngagement, was named as one of the “Top 100 Software Products” for2006 by Accounting Today. CCH Engagement leverages Microsoft Wordand Excel to provide unprecedented efficiency and integration in the movetowards true paperless engagements. It maximizes your staff efficiency byfacilitating collaboration among professionals working out of multiple officelocations. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ng CCH Accounting for Income Taxes, 2015 Edition (U.S.) By www.cch.ca Published On :: Mon, 10 Mar 2014 13:53:28 GMT Richard Petersen Provides guidance on the application of Financial Accounting Standards Board (FASB) Accounting Standards Codification Topic 740, Income Taxes. It also addresses income tax-related paragraphs in certain other Codification topics, including Topic 805, Business Combinations, and Topic 980, Regulated Operations. This publication presents the author's interpretation on areas that have not been specifically addressed by the Codification or that require further explanation. The analysis in this publication is based on discussions with the staffs of the FASB and the Securities and Exchange Commission (SEC), combined with lessons learned from leading accounting practitioners. Appendix I includes a series of interpretations of income tax-related paragraphs that are located in other topics in the Codification. Appendix II, "Index of Accounting Literature Cited," includes crossreferences to the interpretations that either refer to or incorporate the pre-Codification authoritative pronouncement or interpretive literature, in whole or in part, that was not codified by the FASB into its Codification. The FASB decided to exclude “nonessential material, such as redundant summaries of existing standards, historical content, discussions of previous practice, summaries of constituent feedback, and similar content." However, the author believes such information may be useful to readers of this publication. Appendix III contains recent examples reflecting how various U.S. public entities have disclosed the information required by Topic 740. Related Products GAAP Guide (2015) Book or CD (U.S.) U.S. Master GAAP Guide (2015) Accounting Research Manager - ARM International Accounting/Financial Reporting Standards Guide (2015) Auditor's Risk Management Guide: Integrating Auditing and ERM (2013) (U.S.) GAAP Financial Statement Disclosures Manual, (w/CD-ROM), 2014-2015 (U.S.) GAAP Handbook of Policies and Procedures (w/CD-ROM) (2015) (U.S.) GAAS Guide, 2015 (with CD-ROM) (U.S.) Governmental GAAP Guide, 2015 (U.S.) SEC Disclosures Checklists, (2014 Edition) W/ CD-ROM Financial If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ng CCH Accounting for Income Taxes, 2014 Edition (U.S.) By www.cch.ca Published On :: Fri, 22 Mar 2013 10:15:34 GMT Provides guidance on the application of Financial Accounting Standards Board (FASB) Accounting Standards Codification Topic 740, Income Taxes. It also addresses income tax-related paragraphs in certain other Codification topics, including Topic 805, Business Combinations, and Topic 980, Regulated Operations. This publication presents the author's interpretation on areas that have not been specifically addressed by the Codification or that require further explanation. The analysis in this publication is based on discussions with the staffs of the FASB and the Securities and Exchange Commission (SEC), combined with lessons learned from leading accounting practitioners. Appendix I includes a series of interpretations of income tax-related paragraphs that are located in other topics in the Codification. Appendix II, "Index of Accounting Literature Cited," includes cross-references to the interpretations that either refer to or incorporate the pre-Codification authoritative pronouncement or interpretive literature, in whole or in part, that was not codified by the FASB into its Codification. The FASB decided to exclude “nonessential material, such as redundant summaries of existing standards, historical content, discussions of previous practice, summaries of constituent feedback, and similar content." However, we believe such information may be useful to readers of this publication. Appendix III contains recent examples reflecting how various U.S. public entities have disclosed the information required by Topic 740. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ng CCH Accounting for Income Taxes, 2013 Edition (U.S.) By www.cch.ca Published On :: Fri, 09 Mar 2012 14:50:27 GMT Available: June 2012 Provides guidance on the application of Financial Accounting Standards Board (FASB) Accounting Standards Codification Topic 740, Income Taxes. It also addresses income tax-related paragraphs in certain other Codification topics, including Topic 805, Business Combinations, and Topic 980, Regulated Operations. This publication presents the authors’ interpretation on areas that have not been specifically addressed by the Codification or that require further explanation. The analysis in this publication is based on discussions with the staffs of the FASB and the Securities and Exchange Commission (SEC), combined with lessons learned from leading accounting practitioners. Appendix I includes a series of interpretations of income tax-related paragraphs that are located in other topics in the Codification. Appendix II, "Index of Accounting Literature Cited," includes cross-references to the interpretations that either refer to or incorporate the pre-Codification authoritative pronouncement or interpretive literature, in whole or in part, that was not codified by the FASB into its Codification. The FASB decided to exclude “nonessential material, such as redundant summaries of existing standards, historical content, discussions of previous practice, summaries of constituent feedback, and similar content." However, we believe such information may be useful to readers of this publication. Appendix III contains recent examples reflecting how various U.S. public entities have disclosed the information required by Topic 740. Related books: U.S. Master Depreciation Guide (2013) Revenue Recognition Guide (2013) (U.S.) Forensic and Investigative Accounting (5th Edition) Accounting Desk Book (2012) (U.S.) GAAP Guide, 2013 (U.S.) Full Article
ng Business Succession Planning Answer Book – 2015 (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 15:00:02 GMT Author: Ann Burns Explores the issues that arise when the current owners of a family business wish to retire or otherwise transfer ownership of the business. These issues include ensuring that the owners have enough money to retire on, providing for what will happen to the business – whether there will there be a transfer of ownership or whether the business will dissolve, providing for who will take over the management of the business and how ownership will be transferred. Discussing and resolving these issues within the family can also be complicated and contentious, depending on the family dynamics. Essentially, business succession can be broken down into three main categories: management, ownership and taxes. This publication discusses the distinction between management and ownership, exploring the possibility of transferring the responsibility for managing the business to one child while transferring equal shares of business ownership to all children. Business succession planning also looks at the minimization of taxes upon death. This may involve asset transfer tax strategies, for example freezing the value of the business while transferring the ownership. This publication explains how to accomplish these goals. Chapter 1 Introduction to Business Succession Planning Chapter 2 The Advisor's Role in Business Succession Planning Chapter 3 Non-Tax Aspects of Family Business Succession Chapter 4 Common Goals of Business Owners Chapter 5 Key Features of Buy-Sell Agreements for the Business Owner Chapter 6 Key Features of an Estate Plan for the Business Owner Chapter 7 Redemptions, Recapitalizations, and Restructuring Chapter 8 Transfers to Outsiders: Selling the Business Chapter 9 Transfers to Insiders: Employees, Management, Other Shareholders Chapter 10 Transfers to Family Chapter 11 Charitable Strategies and Business Succession Planning Chapter 12 Valuation in Business Succession Planning 9780808039129 7" x 10" 300 pages Related Products Estate & Gift Tax Handbook (2014) (U.S.) Estate & Retirement Planning Answer Book, 2015 Edition (U.S.) Family Foundation Handbook (2014) (US) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ng Business Succession Planning Answer Book – 2014 (US) By www.cch.ca Published On :: Mon, 29 Oct 2012 13:35:47 GMT Explores the issues that arise when the current owners of a family business wish to retire or otherwise transfer ownership of the business. These issues include ensuring that the owners have enough money to retire on, providing for what will happen to the business – whether there will there be a transfer of ownership or whether the business will dissolve, providing for who will take over the management of the business and how ownership will be transferred. Discussing and resolving these issues within the family can also be complicated and contentious, depending on the family dynamics. Essentially, business succession can be broken down into three main categories: management, ownership and taxes. This publication discusses the distinction between management and ownership, exploring the possibility of transferring the responsibility for managing the business to one child while transferring equal shares of business ownership to all children. Business succession planning also looks at the minimization of taxes upon death. This may involve asset transfer tax strategies, for example freezing the value of the business while transferring the ownership. Chapter 1 Introduction to Business Succession Planning Chapter 2 The Advisor's Role in Business Succession Planning Chapter 3 Non-Tax Aspects of Family Business Succession Chapter 4 Common Goals of Business Owners Chapter 5 Key Features of Buy-Sell Agreements for the Business Owner Chapter 6 Key Features of an Estate Plan for the Business Owner Chapter 7 Redemptions, Recapitalizations, and Restructuring Chapter 8 Transfers to Outsiders: Selling the Business Chapter 9 Transfers to Insiders: Employees, Management, Other Shareholders Chapter 10 Transfers to Family Chapter 11 Charitable Strategies and Business Succession Planning Chapter 12 Valuation in Business Succession Planning 300 pages Related Products U.S. Master Estate and Gift Tax Guide (2014) Family Foundation Handbook (2014) (US) Tax and Estate Planning with Real Estate, Partnerships and LLCs, 2014 (US) Practical Guide to Estate Planning, 2014 Edition (with CD) (US) Estate & Gift Tax Handbook (2013) Full Article
ng BLUE BOOK 2013: Joint Committee on Taxation's General Explanation of Tax Legislation Enacted in the 112th Congress By www.cch.ca Published On :: Thu, 21 Mar 2013 08:48:09 GMT Authors: Lois Ruffner Plank, Donald Morris, Bryan R. Plank and Christie Plank Ciraulo Provides a detailed explanation of the tax-related provisions contained in over 40 pieces of legislation enacted in the 112th Congress during 2011 and 2012. The Blue Book provides the legislative history for each Act, a provision-by-provision description of the prior law and new law, the reasons for the law change if the provision was reported out of committee before enactment, and the effective date of each law change. Descriptions prepared by the Joint Committee on Taxation were included in the absence of other committee reports or when the Joint Committee issued a contemporaneous technical explanation of the bill. An Appendix shows the estimated budget effects of the tax legislation enacted in the 112th Congress for fiscal years 2010 – 2012. The Blue Book's explanations serve as a useful guide in understanding the intent and meaning of the new tax laws and, along with committee and conference reports, is considered substantial authority for the tax treatment of an item for purposes of avoiding the Code Sec. 6662 accuracy-related penalty on substantial understatements of income tax (Reg. §1.6662-4(d)(3)(iii)). If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ng Best Practices in Financial Planning for Accountants Archived Webinar 2012 By www.cch.ca Published On :: Thu, 01 Nov 2012 17:02:40 GMT This webinar series consists of a panel of highly successfully accounting professionals who have each approached the integration of financial planning into their practice in different ways. This second webinar will cover: The role of the accountant in financial planning What is permitted and what is prohibited The importance of the engagement letter The financial planning process from setting goals to presenting the plan Best practices and lessons learned Part One: Why Financial Planning is Important to Accountants Archived Webinar 2012 If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ng Auditor's Risk Management Guide: Integrating Auditing and ERM (2013) (U.S.) By www.cch.ca Published On :: Fri, 22 Mar 2013 10:21:46 GMT Comprehensive how-to book that guides the reader on performing risk management-based audits. The book covers the Enterprise Risk Management Integrated Framework issued by the Committee of Sponsoring Organizations (COSO). Following the passage of Sarbanes-Oxley and its strict corporate governance and accountability provisions, developing better risk management techniques is becoming more important in meeting higher audit committee expectations. The first part of the Auditor's Risk Management Guide provides a broad understanding of corporate governance, ERM principles, and different auditing approaches. It also provides step-by-step instructions on how to execute the risk management-based audit, including frequently asked questions. The second part of the book is devoted to detailed case studies that illustrate the risk management-based audit methodology and tools in different scenarios, beginning with a business risk assessment and working through common audit areas such as closing the books, accounts payable, and accounts receivable. Practice Pointers and Observations throughout provide additional commentary to assist the reader in understanding the methodology. A free CD-ROM is included with the book provides electronic versions of the various work programs, checklists, and other tools in the book. PART I: Risk Management-Based Auditing 1. Overview of Enterprise Risk Management 2. The Enterprise Risk Management Funnel 3. Evolution of Auditing Approaches 4. Strategy: The Beginning of the Journey 5. Risk Assessment: Business Level 6. Risk Assessment Qualification Techniques 7. Entity-Level Control 8. Risk Assessment: Process Level 9. Process Design Phase 10. Testing Phase 11. Risk Infrastructure Assessment 12. Action Planning Phase: The Real Value 13. Monitoring and Follow-Up 14. Auditing the ERM Process 15. The Future of Risk Management-Based Auditing 16. Frequently Asked Questions PART II: Case Studies 17. Case Study: Business Risk Assessment 18. Case Study: Risk Management Infrastructure 19. Case Study: Close the Books 20. Case Study: Inventory 21. Case Study: Procurement 22. Case Study: Accounts Payable and Disbursements 23. Case Study: Accounts Receivable and Collections 24. Case Study: Quality Assurance 25. Case Study: Payroll and RelatIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
ng Archived Webinar - The Use of Trusts in Estate and Business Planning By www.cch.ca Published On :: Tue, 16 Oct 2012 13:02:40 GMT Trusts have become extremely valuable tools when planning for the continuance of a person's estate, and are often used in business succession planning as well. For example, discretionary trusts are one of the most flexible tax planning tools available. However, there are many types of trusts, and each can be used to tailor specific planning needs. Just as trusts are a valuable tool, there are also many tax and legal traps that one needs to be cognizant of when using them in client situations. For example, the very creation of the trust can be particularly troublesome if it is not set up with the correct attributes or if assets are not transferred to it correctly. This 2 hour webinar will provide a practical and complete overview of the legal definitions and considerations of various trust types, as well as reviewing important tax considerations when planning with trusts. Examples of suggested tax planning structures and related tips will also be provided. More specifically, topics covered will include: What elements are required for a properly created trust Tax issues to review when creating a trust and in particular the tax attribution rules Review of types of trusts used in estate and business planning - including insurance trusts, spendthrift trusts, asset protection trusts, private foundation trusts and trusts created for probate and estate tax minimization and income splitting Change of trustees - change of control from a tax perspective What are the tax and other limitations of amending a trust once created What ongoing obligations do trustees have to beneficiaries, including reporting and trust accounting If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ng Archived Webinar - Reporting Foreign Property on the T1135 By www.cch.ca Published On :: Tue, 20 May 2014 12:10:19 GMT Interested in Reporting Foreign Property on the T1135, but missed the webinar that took place on May 5, 2014? Here is your chance to purchase the webinar recording. The CRA has extended the filing deadline for the T1135 to July 31, 2014. If you will be preparing T1135 forms for T1 clients after tax season, have to prepare T1135 forms for corporations or just want to make sure that you filed your T1135s correctly, then view this webinar for an analysis of the revised T1135. Maureen Vance, CPA, CA, a tax consultant with Wolters Kluwer CCH will explain the new reporting requirements on the T1135 and your reporting options, and will also review what constitutes Specified Foreign Property. The webinar archive will include the following topics: New T1135 requirements Recap of the definition of Specified Foreign Property The T3/T5 exclusion explained The 2013 Transitional Reporting method Choosing between the T3/T5 exclusion and the transitional reporting method Filing the T1135 2014 year ends Penalties and extended reassessment Q&A Target Audience This archive webinar will be of interest to all professionals who prepare a T1135 for a taxpayer, whether the taxpayer is an individual, corporation, trust or partnership. This Webinar Includes: 30 days to review the webinar recording PDF version of the presentation slides If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ng Archived Webinar - Preparing & Conducting a Consultation with CCH Profit Driver By www.cch.ca Published On :: Thu, 20 Sep 2012 13:26:12 GMT This 3-hour recorded Webinar is entitled "Preparing and Conducting a Consultation with CCH Profit Driver." It is a high energy, informative session led by Mark Holton: an internationally renowned taxation and business management consultant and an expert in CCH Profit Driver implementation. Step by step you will learn how to become a trusted advisor to your clients, earning additional revenue by providing them with the consultation services they not only want, but need in today's economy. Here are just some of the topics that will be covered at this important event: How to determine which clients are potential prospects for your consultation service How to efficiently prepare a consultation using CCH Profit Driver How to explain financial formulas using terms that are easy to understand How to conduct the ideal consultation What your next steps should be after the consultation has been completed What your pricing strategy should be for these value-added services And more! Here’s what people have to say about Mark Holton’s sessions: "Great presentation and good ideas to get going on client meetings." S. Payment "Great speaker. Informative and entertaining." I. Cannon "Excellent presentation. This will really help me get started with CCH Profit Driver." G. Andrews If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ng Archived Webinar - Implementing Estate Freezes Part I By www.cch.ca Published On :: Wed, 21 Nov 2012 10:34:05 GMT One of the tax planning strategies often employed in estate planning involves the use of an estate freeze to transfer future growth in assets to the next generation. Estate freezes come in many forms, and each bears its own unique set of risks and complexities. Join the tax lawyers of Minden Gross LLP for a practical two-part discussion of estate freezes. This webinar will highlight some of the topics found in CCH's "Implementing Estate Freezes", authored by David Louis of Minden Gross. More particularly, the first part of this webinar series will review the "why's" and "how-to's" of implementing estate freezes, and provide guidance on avoiding common traps associated with such types of succession plans. More specifically, topics covered in Part 1 will include: What is an estate freeze? When should a freeze be implemented? Basic configuration Share provisions Section 85 vs section 86 freezes Common pitfalls The use of trusts Tax traps associated with estate freezes Part 2 of this series will air during the winter semester. Details can be found at [link coming later]. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ng Arbitration Advocacy in Changing Times By www.cch.ca Published On :: Fri, 27 Sep 2013 10:22:24 GMT Published: October 2011 Advocacy in international arbitration is the focus of this collection of articles emanating from the twentieth Congress of the International Council for Commercial Arbitration (ICCA) held in Rio de Janeiro in 2010. The topics addressed by renowned arbitration practitioners and scholars in Arbitration Advocacy in Changing Times include: Effective advocacy in arbitration The advocate's role at different stages of arbitration proceedings The role of experts Arbitration advocacy and Constitutional law Advocacy and ethics in international arbitration The volume also contains a new approach to expert evidence – the Protocol on Expert Teaming – and closes with a proposal for an International Code of Ethics for Lawyers Practicing Before International Arbitral Tribunals. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
