BPM ARTICLES

RESULT	CONTENT TYPE	DATE
New California Apportionment Rules and Potential Tax Savings Understand which apportionment method will reduce your state tax liability under the new California apportionment regime.	Article	05/02/2012
CEO Corner: Spring Training for Your Finances With baseball spring training in full swing and the April 15 tax deadline rapidly approaching, CEO Steve Mayer shares his insights on how to shape up your finances.	Article	03/28/2012
A Fresh Start for Your Financials After Chapter 11 For companies facing Chapter 11 bankruptcy, even a solid restructuring plan isn't enough to get up and running again. Apply these principles of fresh-start reporting and put the life back into your business.	Article	03/27/2012
Surviving a 1031 Exchange Audit 1031 exchanges are one of the top examined tax issues for auditors. Investors and business owners should be aware of the audit examination process and the general 1031 exchange rules.	Article	03/21/2012
Keys to Effective Cash Flow Management In today's business world, cash is king. By creating a strategic cash flow forecast, business owners can redefine the efficiency and effectiveness of financial management in their company.	Article	03/09/2012
Fair Value Measurements for Nonprofit Contributions Certain nonprofit contributions create unique challenges in measuring fair value. Understanding how to determine and apply the proper methods in fair value measurement is a must for nonprofits.	Article	03/02/2012
IFRS Convergence - What it Means and Where it Stands The discussion of IFRS convergence has been around for a few years now, yet many U.S. businesses are unclear as to where it stands. Dive into this status update and understand where IFRS convergence is heading.	Article	02/29/2012
Establishing an ESOP: Benefits and Considerations An Employee Stock Ownership Plan (ESOP) can be a powerful component to a company's employee benefit plan. Use this list of benefits and other considerations to determine if an ESOP is right for your company.	Article	02/20/2012
CEO Corner: Welcoming Three New Partners BPM is proud to announce three new shareholders to the firm - CEO Steve Mayer shares his thoughts on these talented individuals.	Article	02/10/2012
Section 382 Ownership Changes and the California Combined Report Section 382 ownership changes greatly affect the filing of federal consolidated income tax returns and California combined reports. Understand the differences between the two, and how to apply Section 382 in their filings.	Article	02/09/2012
Corporate Code Section 2000 and its Impacts on Dissenting Shareholders Disputes amongst corporate shareholders is all too common not only in California, but also throughout the US. Understand the risks that affect both parties involved in a Corporate Code Section 2000 proceeding.	Article	02/09/2012
Minimizing 2011 Taxes - It's Not Too Late It's not too late for businesses to minimize their 2011 taxes. Review these key strategies to help lower your tax liabilities from the past year.	Article	02/06/2012
Upcoming Changes to Nonprofit Financial Reporting The FASB Not-for-Profit Advisory Committe(NAC) has proposed several key changes to the financial reporting process for nonprofit organizations. Stay abreast of these changes and other NAC updates that will affect your organization.	Article	02/01/2012
2011 Tax Law Changes The April 15th tax deadline is quickly approaching. Keep this laundry list of 2011 tax law changes and tax facts close by as you prepare to file 2011 tax returns.	Article	01/31/2012
CPAs: Ready for 150? Senate Bill 819 brings an unprecedented overhaul of California CPA licensing rules that will affect universities, students, employers, and employees.	Article	01/24/2012
Start Year-End Tax Planning with these Tips The 2011 tax year is coming to a close and now is the time to consider tax planning opportunities that need to be executed before Decemeber 31, 2011.	Article	11/07/2011
Top Ten Reasons You May Be Ready for a New Business Management Solution An outdated business management system can be not just a headache but also a severe impediment to the growth and success of your business. Understanding you might be due for an upgrade is the first step to finding the right solution for your business.	Article	10/25/2011
CEO Corner: Making Mergers Work Having guided two dozen clients through mergers and acquisitions - and overseeing more than half a dozen mergers at BPM - CEO Steve Mayer shares insights on how to successfully integrate two separate organizations.	Article	10/21/2011
BPM Seminar Helps Financial Service Firms Navigate the Changing Landscape of Regulation BPM's third annual Financial Services Seminar offered advice from industry leaders and regulators on how to navigate the increasingly-complicated regulatory landscape created by the Dodd-Frank Act.	Article	10/21/2011
Tax Strategies Checklist for Individuals and Businesses Are you doing everything possible to save on taxes? Use this checklist to see what strategies you might be missing.	Checklist	10/20/2011
Tax Planning for Individuals and Businesses in Preparation for 2013 Effective tax planning should not be focused solely on the current year. Consideration should be given to events that may impact your taxes in years to come.	Article	10/10/2011
How to Classify Fund Balance as Assigned When Committed is Not an Option GASB 54 is one of the more complex statements that has been required to be implemented in the past few years. If a local government has missed the deadline for committing fund balance, there are options to compensate for any short-term effects this situation may create.	Article	09/22/2011
Two-Year Window in Estate Tax Increase Good Time to Plan Favorable gift tax exemptions and tax rates last only through 2012 - meaning when the rates expire, it's anyone's guess as to where things will stand.	Interview	09/19/2011
Strategic Thinking About Working Capital for Owners of Private Companies Working capital is the single most important factor in running a financially successful company.	Article	09/01/2011
Insurance and Risk Mitigation for Owners of Private Companies Even the best-run firms can run into trouble when hit with the unexpected. Adequate and appropriate insurance coverage is key to managing those risks and allowing your company to flourish.	Article	08/25/2011
Budgeting and Forecasting for Nonprofits It is essential to engage the participation of different departments within a nonprofit to provide the key information needed for the design of a more precise budget and forecast.	Article	08/17/2011
CEO Corner: 25 Years and Still Going Strong Twenty five years ago, Curtis Burr, Henry Pilger and I, set out to create a different kind of accounting and consulting firm.	Article	08/11/2011
Retirement Planning for Owners of Private Companies Getting a head start on considering the future of your company will allow you to leave on your own terms and maximize the value you'll reap from the business.	Article	08/10/2011
Adopting the Cloud Cloud computing is going to change the way you do business and help move your company into the future.	Interview	08/01/2011
2011 Annual Update on Audits of Employee Benefit Plans The Department of Labor (DOL) and the Employee Benefits and Securities Administration (EBSA) once again have developed a series of effective changes designed to strengthen fiduciary responsibilities and plan disclosure.	Article	07/20/2011
Financing for Private Companies Choosing the right financing for your business involves a variety of factors, including the life stage of your company, how much ownership you're willing to surrender, and what kind of collateral you have to secure the financing.	Article	07/19/2011
6 Ways to Save on Taxes Throughout the Life Cycle of Your Company As a savvy entrepreneur, you owe it to yourself to consider these tax-saving strategies for different stages in the life of a private company that may save you thousands or even millions of dollars.	Article	07/19/2011
Government Grants: Overlooked Financing Sources for Life Sciences Companies As an alternative source of funding, life sciences companies can apply for government grants or collaborate with universities to receive government grants as a way to stay competitive in the current economic environment.	Article	07/18/2011
IRS Provides Proposed Requirements for Hospitals' Community Health Needs In IRS Notice 2011-52, tax-exempt hospitals will have to undertake a Community Health Needs Assessment (CHNA) every three years.	Article	07/13/2011
Failure to File Tax Returns means Revocation of Exempt Status for 275,000 organizations In June 2011, IRS announced that approximately 275,000 organizations lost their tax-exempt charitable status due to failure to file required annual reports for three consecutive years.	Article	07/07/2011
Form 990 - IRS Addresses More Changes The IRS extensively redesigned Form 990 for tax year 2008 to promote tax compliance and increase transparency.	Article	07/01/2011
Elements of an Effective Gift Acceptance Policy An effective gift acceptance policy encourages suitable contributions, reduces the possibility of wasting resources on the management of inappropriate donations, and provides discipline in the nonprofit organization's development program.	Article	06/22/2011
Implementing XBRL: Common Observations Companies implementing XBRL later have the advantage of learning from the large accelerated issuers that have gone before. The most common observations released by the SEC in 2009 and 2010 are listed	Article	06/21/2011
Simplifying Enterprise Risk Management Implementation Regardless of company size and industry, implementing an Enterprise Risk Management (ERM) initiative is not easy	Article	06/21/2011
Section 382: Keeping Tabs on Your Company Value and Ownership Section 382 is a section of the IRS Code that imposes significant limitations on the use of net operating loss carryovers after certain changes of corporate ownership.	Interview	06/02/2011
Saving Big: How an IC-DISC Can Reduce Taxes on Exported Goods and Services U.S. businesses whose goods are exported can significantly reduce their taxes through use of a long-standing U.S. tax incentive known as the "Interest Charge-Domestic International Sales Corporation" or "IC-DISC."	Interview	05/01/2011
CEO Corner: Leveraging Slow Times as Well as Busy Times My challenge, and that of other chief executives with a seasonal aspect to their business, is figuring out how to utilize our people in the best possible fashion throughout the year. We want to maximize our revenue while the sun is out and we're making hay, yet also keep people productive during the slower, less sunny seasons.	Article	04/20/2011
The FTC's Red Flags Rule Update: Revised Definition of Creditor On December 18, 2010, a change in law amended the definition of "creditor" under the Red Flags rule and limited the circumstances under which creditors are covered as well as expanded the definition of "financial institution."	Article	04/20/2011
Why is the FCPA Relevant Today? The current enforcement levels of the FCPA will likely increase in frequency. Determining where risks reside, and designing the controls that prevent or detect activities relating to those risks are the challenge facing management if they want to achieve compliance under the FCPA.	Article	04/05/2011
How to Minimize Your Risk of Becoming a Victim of Occupational Fraud Fraud risk is always present. If you don't address that risk, all you can hope for is that you are lucky.	Interview	03/31/2011
2011, A Promising Year for IPOs 2011 is shaping up to be a promising year for initial public offerings - the strongest IPO landscape since before the recession.	Article	03/28/2011
Smart Succession Planning How an Employee Stock Ownership Plan can boost your business, motivate employees, and provide tax benefits.	Interview	03/02/2011
The Recapture Provision of the Homebuyer Credit Taxpayers who took advantage of the Homebuyer Credit in 2009 or later must hold or maintain their property as their principal residence for 36 consecutive months from the date of purchase or risk subjecting themselves to a recapture provision.	Article	02/15/2011
6 Tax-Saving Ideas for Businesses If you are concentrating on moving your business forward in 2011, you should be aware of the opportunities that exist in the latest tax law. With the passage of the Tax Relief Act, Small Business Jobs Act, and other state and federal legislation, new strategies are now in effect which may be available to maximize your business's tax savings. In addition, you may qualify for several continuing but lesser-known incentives that have the power to greatly reduce your tax liability.	eBook	02/14/2011
Three Strategies to Selecting Winning Accounting Software This article describes three strategies for when you're selecting accounting software.	Article	02/11/2011
Preventing Accounts Payable Fraud The most common asset fraud, which makes up more than a quarter of all reported occurrences, involves purchasing and vendor billing schemes. By the times these schemes are uncovered, they have, on average, been operating for two years and resulted in losses exceeding $125,000... regardless of the size or type of organization.	Article	02/09/2011
Changes in the American Opportunity Credit (Formerly the "Hope Credit") The American Recovery and Reinvestment Act of 2009 offers six updates to the American Opportunity Credit (formerly known as "Hope Credit"), a tax credit that can help you offset the costs of higher education by directly reducing the amount of your taxable income.	Article	02/08/2011
CEO Corner: My Approach to Financial Planning It's hard to believe, but most people put much less focus on their own personal finances than they put on their businesses or careers. I am a simple guy and have tried to manage my own personal finances in a simple, straightforward fashion.	Article	02/04/2011
The Nonprofit RFP Process: Finding the Right Accounting Firm for Your Organization If you are looking to make the most of the RFP process and get the best match for your organization, we have provided some guidelines to assist you.	Article	02/03/2011
Tax Relief for Businesses in 2011 The passage of the Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010 in December settled some of the uncertainty surrounding taxes in a way that will benefit businesses through the end of 2011.	Interview	01/31/2011
Return of the Estate Tax Brings Tremendous Planning Opportunities With the recent enactment of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, the estate tax has been made mandatory for 2010, 2011, and 2012.	Article	01/10/2011
New Lease Accounting Standards Soon to be Released The proposed new rules on accounting changes for leases won't go into effect until at least 2012, but the leases you sign now will be subject to those new rules.	Interview	01/06/2011
Hot off the Press: President Signs Two-Year Extension of Bush-Era Tax Cuts, Payroll Tax Relief, Estate Tax Compromise The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, H.R. 4853, passed on Friday, December 17. The passage of this Act provides much-needed tax guidance for the next two years.	Interview	12/21/2010
CEO Corner At a recent meeting of San Francisco business leaders, we were asked to reflect on several questions about our careers and the nature of success.	Article	12/13/2010
Buy-Sell Agreements: A Must-Have for Business Owners If your business is co-owned, an effective buy-sell agreement is necessary. The successful continuation of your business and the peaceful retirement of the owners, and that of their loved ones, will depend on it.	Articles	12/13/2010
7 Tax-Saving Tips for Businesses 'Tis the season to count things - 12 days of Christmas, eight days of Chanukah and so on. Why not give yourself a gift with these seven ways to save on your business taxes?	Article	12/10/2010
The Dodd-Frank Act: Key Impact on Broker-dealers Though the Dodd-Frank Wall Street Reform Act significantly impacts many areas, this article focuses on its effect on broker-dealers.	Article	12/06/2010
Transfer Pricing Q&A How to document transfer pricing to stay on the right side of taxing authorities.	Interview	11/30/2010
Fiduciary Best Practices: Failure to Perform Fiduciary Duties, Is there a Problem? What happens if you fail in your role as a fiduciary? If you don't carry out your responsibilities, fail to follow all of the appropriate rules, or take actions counter to your role, you are considered in breach of your fiduciary duties.	Article	11/23/2010
Fiduciary Best Practices: I am a Fiduciary, Now What? As a fiduciary, what are your duties? Fortunately for those in a fiduciary capacity for retirement plans, the roadmap is well defined.	Article	11/23/2010
Business Succession Planning for Professional Service Companies Professional service companies like accounting, architectural and engineering, and law firms, present a whole new set of challenges when dealing with succession planning issues.	Article	11/23/2010
What Every Business Lawyer Should Know About Transfer Pricing Whether an attorney is directly responsible for advising on tax matters or is counsel to the corporation or to the members of the board, every attorney advising a corporate client needs to be aware of the consequences of ignoring transfer pricing.	Article	11/11/2010
The Recovery Act Continues to Demand More Recipients of ARRA funds must contend with ever-changing requirements.	Article	10/22/2010
Unclassifying Leases: A New Framework for Lease Accounting A new exposure draft's proposed lease accounting framework would affect both lessors and lessees.	Article	10/20/2010
IC-DISC Offers Substantial U.S. Tax Savings for Architects Working on Foreign Golf Course Design A frequently overlooked U.S. tax provision known as the 'IC-DISC' can offer substantial U.S. tax savings for U.S. golf course architectural firms working on foreign golf course projects.	Article	10/17/2010
Tax Benefits for Energy Efficient Real Estate Improvements The 179D deduction and Residential Energy Credits for individuals present tax benefits for energy efficient real estate improvements.	Article	10/13/2010
Three Business Sales: The Good, the Bad and the Ugly Over the last decade, I have been involved in numerous business transactions ranging from transfers within families to roll ups with	Article	09/28/2010
Tax Break for Self-employed The Small Business Jobs and Credit Act, which passed the House Thursday, includes a new tax break for self-employed people who pay their own health insurance premiums.	Interview	09/25/2010
The Transition from SAS 70 to SSAE 16 Learn how service companies and their auditors can make the switch from SAS 70 to SSAE 16.	Interview	09/23/2010
Trials and Tribulations of Starting a Business Over the last 30 years I have consulted with hundreds of business owners about either buying or starting their own businesses... there are numerous considerations that need to be addressed.	Article	09/20/2010
Cool Things Our Clients Are Up To BPM client Flipboard lets you select the content that your friends are sharing on Facebook and Twitter and display it in an attractive, interactive format on your iPad.	Article	09/10/2010
Selecting an Expert Witness The successful use of experts can make or break a case. Using an expert who proves to be ineffective, either due to incompetence or rejection by the court, overshadows a great legal argument.	Article	09/10/2010
Exit Strategy Planning in a Recession Today's economic environment demands a complete rethinking of an exit strategy for a small business owner... so how does a small business owner manage these risks and at the same time maintain business value and retire gracefully... and profitably?	Article	09/08/2010
IRS Cracks Down on Undeclared Foreign Accounts and Entities The IRS's focus on unreported foreign entities and financial accounts is at its highest point at any time in history and continues to escalate.	Article	09/08/2010
Transfer Pricing: Navigating the Perfect Storm Transfer pricing is a major issue for multinational companies and the tax authorities that monitor them due to the opportunity to shift profits among the entities. Major accounting firms have reported that transfer pricing is the single most significant issue facing the corporate tax function.	Article	09/02/2010
Planning Must Be Flexible When Estate Laws Are Uncertain You need to consider multiple options and outcomes in your estate plan, including the different estate, gift, and income tax consequences of current and future laws. Now is the time to seek advice from your accountant, attorney, and other advisors.	Article	08/11/2010
Great Time for Growth How to take advantage of a down economy to move your company forward	Article	08/10/2010
Benefit Plan Audit Client's Top Five Management Letter Comments In this article, we explore the top five common risk areas that we often include in management letters to our benefit plan audit clients.	Article	08/03/2010
Did You Know - Form 1099-MISC Requirements Updated The 1099-MISC form is used to report annual payments of over $600 made to independent contractors.	Article	06/10/2010
Because People Matter in San Francisco An internationally famous wild animal entertainment corporation wanted to hire MacKenzie Communications to develop their image and brand.	Article	03/12/2010
BPM Celebrates 23rd Anniversary Burr, Pilger Mayer was founded in 1986 when Curtis Burr, Henry Pilger and Steve Mayer were frustrated by the limitations of large mainstream accounting firms that they experienced while at Coopers & Lybrand.	Article	03/20/2009
"BPM in China?" That's what we've been hearing a lot of lately from our clients, as well as from our coworkers. And it's true. BPM recently completed an audit on a China-based company in the 'tiny' city of Anyang, population approximately 1 million (in a country with 1.2 billion people, everything is relative).	Article	03/10/2010
Business Property Tax Statement (Form 571) Business property owners must file a Business Property Statement (Form 571) each year detailing the cost of all supplies, equipment, improvements and land owned at each location.	Article	04/03/2010
404(b) Requirement Deadline Pushed Back for Smaller Public Companies Small public companies receive extra time to comply with Section 404(b) of Sarbanes-Oxley Act	Article	02/12/2010
CalCPA Chair Andrea Cope Finds the Recipe for Success Andrea Cope is a familiar name to many CalCPA members. After all, she's a CalCPA Board and Council member, a past president of the San Francisco Chapter and has served on various statewide and chapter committees.	Article	07/01/2009
Did You Know - The State of Estate Tax Under current law, the estate tax disappeared on January 1, 2010, only to re-emerge January 1, 2011 with a $1 million exemption and 55% tax rate.	Article	06/10/2010
Did You Know - The average city employee The average city employee earns 58% more than the average private sector employee.	Article	05/10/2010
Did You Know - Financial Experts for Private Enterprises BPM's Entrepreneurial Business Services group is focused on providing comprehensive financial and business counsel to closely-held enterprises.	Article	04/10/2010
Did You Know - Section 179 Capital Equipment Deductions Did you know that businesses can expense up to $500,000 of certain equipment purchases made in 2010 and 2011?	Article	03/17/2010
Did You Know - $600 Billion and Counting there are over 11,000 companies in the United States that have established Employee Stock Ownership Plans (ESOPs) and these companies	Article	03/06/2010
Making Sure You've Got the Right Accountant! Cindy and I recently celebrated our 38th anniversary, and I still remember the first question she ever asked me. I guess my answer was special as it launched a lifetime together....	Article	02/23/2010
An Efficient Benefits Plan Audit As the business environment continues to change, our profession keeps pace by developing new and improved auditing standards.	Article	02/09/2010
Human Capital: Attracting and Retaining Successful Employees Human capital is vital to the success of any organization, and hiring the right people can raise the game of everyone in your organization.	Article	02/01/2010
Unique Free Workshops for Nonprofits, Presented by Burr Pilger Mayer Burr Pilger Mayer LLP, a recent winner of the San Francisco Chamber of Commerce's Ebbie Awards, is an exemplar of San Francisco's homegrown companies.	Article	11/01/2009
Michael Jackson? Lessons to be Learned The stories persist but have quieted down. How much did Michael own? How extensive was his debt? How will his wealth be distributed?	Article	09/19/2009
JOBS NOW! Creates Win-Win Situation New government initiative benefits Bay Area employers and SF residents	Article	09/04/2009
New Scam Directed at Business Owners It seems that another business scam is making its rounds among California business owners. This newest one is convincing enough that even the most wizened are falling prey.	Article	08/28/2009
Valuing Businesses During Distressed Economic Times-What Makes Sense? What a ride we have been on for nearly two years-total collapse of the financial markets, the biggest tanking of real estate values in over 50 years, a 40% drop in the stock market,	Article	06/19/2009
BPM Receives Clean Opinion from PCAOB The PCAOB reports no findings on latest BPM inspection.	Article	05/11/2009
The Recovery Act - Impact on Real Estate Industry By now, most people are aware that Barack Obama signed a significant piece of new legislation on February 17, 2009.	Article	02/17/2009
California Increases Income Tax Withholdings On July 28, 2009, Governor Arnold Schwarzenegger approved Assembly Bill No. 17, a bill that was introduced to the legislature to accelerate withholding on wages earned by California workers.	Article	10/03/2009
Deconstructing Sarbanes-Oxley Think about that the next time you hear someone denigrate Sarbanes-Oxley... Most of the sections of the Act have improved the way we do business today.	Article	07/21/2010
Annual Reporting and ERISA Coverage for 403(b) Plans New IRS regulations on 403(b) plans are affecting schools, hospitals, churches, charities and certain other 501(c)(3) tax-exempt organizations by making them operate much more in line with the 401(k) plan rules.	Article	06/02/2009
Does Your Estate Plan Reflect The Reality of Today? So, a few years ago you finished off your trust agreement (and you thought you understood it), signed it, and stuck it in a drawer.	Article	12/01/2009
Facing SOX Head On Although the urban legends surrounding the Sarbanes-Oxley Act of 2002 paint it as something to be feared, Clark Keeler says that it actually presents an opportunity	Article	11/04/2009
Fiduciary Best Practices: Why all the Fuss about Fiduciary Responsibility? As a retirement plan sponsor, you need to be aware of your fiduciary responsibilities relating to the day-to-day administration of your Plan.	Article	08/05/2010
Know What You're Paying, Understanding 401(k) Fees How understanding your 401(k) fees can save you money and keep you out of trouble	Interview	02/05/2010
Will the New FASB Codification Change Accounting? As you know, BPM is committed to staying on top of important news and information for our clients and friends. Below you will find a 3 page article with information on the FASB codification system that will be the official GAAP	Article	07/07/2009
No Surprises: SEC Custody Rule New amended custody rules implemented by the SEC in March mainly impact those in the investment arena but could have an impact on others, as well.	Interview	04/06/2010
Proposed Additions to Fair Value Accounting Standards New additions to fair value accounting standards have been proposed by the Financial Accounting Standards Board. How will they impact your business and how can you prepare?	Interview	07/29/2010
Ready for Takeoff: Starting a Business in a Down Economy Despite the poor economy or in some cases, because of it people are continuing to open new businesses. But with so many things to consider, an entrepreneur should never go it alone.	Interview	07/20/2010
Reducing the Pain How to Prepare for a Successful Year-End Audit. To get the most out of your company's year-end audit, you need to view your CPA firm as a long-term partner and not just as a commodity that provides an audit opinion.	Interview	12/05/2009
Revenue Recognition Rules for Products with Multiple Elements The hotly debated new revenue recognition rules should allow companies to recognize revenue sooner but may also create a lot of additional work for them	Interview	03/23/2010
SEC Custody Rule: Back to the Future On March 12, 2010, every registered investment adviser deemed to have custody of client assets (subject to very limited exceptions) will be required to engage an independent public accountant to conduct a surprise examination to verify the existence of such client assets at least once each calendar year.	Article	03/10/2010
Smaller Firms Likely to Get Sarbanes-Oxley Exemption Wall Street reform efforts in Congress will include a permanent exemption from Sarbanes-Oxley for public companies with less than $75 million in market capitalization.	Article	06/29/2010
Tips From Steve Mayer, Managing Shareholder Stephen D. Mayer has almost three decades of experience working with businesses and individuals to provide a variety of accounting, tax, consulting and...	Article	12/09/2009
Tracking Lost Participants: Best Practices A common problem that plan sponsors face is keeping track of all the participants in their plan.	Article	08/09/2010
Facing Reality, Getting Real and Growing to Another Level Lately, I have been getting calls from a lot of frustrated and concerned clients about how to get the engine going again with their businesses.	Article	06/29/2010
Internal Controls Are Fraud Insurance Fraud is an act of betrayal by your own employee, and unlike other losses, you can never fully shrug it off as 'just part of the cost of doing business.' It is far too personal.	Article	04/16/2010
Managing Bad Receivables Bad receivables can be a problem for most businesses even at the best of times. In the worst of times, such as those we're currently experiencing, it can be devastating. Not only is it more difficult to win new business, but it also becomes harder to get customers to pay for products or services already provided.	Article	06/01/2009
Protecting Your Company Against Fraud The only effective solution to protecting your company against fraud rests solely with the leadership and its consistent commitment to addressing the risks of loss.	Article	05/10/2010
Transitioning a Business: Preparing Early On You may not be ready to sell your business today or accept a significant investment, but it's a good idea to prepare as if you were.	Interview	01/05/2010
When Selling a Business, Do Your Due Diligence When contemplating the sale of your business, make sure you have handled your side of the due diligence correctly to avoid costly disputes and litigation.	Article	03/08/2010
Congress Gives Cash to Cover Companies' Renewable Energy Costs In July of 2009, Congress passed the American Recovery and Reinvestment Act (ARRA) which provided some significant incentives for businesses to invest in constructing green energy-producing property.	Article	02/08/2010
Cost Segregation: Increasing Tax Savings A cost segregation study identifies certain portions of what typically would be considered part of a building, and breaks them into tangible personal property asset classes with shorter depreciable lives. The result is faster depreciation on a portion of a long-term asset.	Article	02/15/2010
Could You Benefit from an Economic Stimulus? ARRA funds are being made available to a broader range of entities as direct and sub-recipients. This means, large and small companies (both private and public), nonprofits, start-up ventures and individuals can all apply for funding.	Article	04/01/2010
Credit When Due: Tax Incentives for Green Improvements Seize tax incentives now for green improvements to housing and commercial properties.	Article	06/16/2010
Defending Owner's Compensation In closely-held corporations where owner-employees determine their own compensation, the concept of reasonable compensation has never been clearly defined.	Article	07/08/2010
Do the Math One of the most common questions we get from owners is, "What is the tax burden from selling my real estate?" As simple as one might think this question is, the answer is actually quite complex.	Article	01/08/2010
Facing Uncertainty: Proposed Schedule UTP Under proposed Schedule UTP, corporations will be required to disclose uncertain tax positions that they have taken on their tax returns.	Interview	05/12/2010
Private Companies Adopting FIN 48 Should Copy Dick "Night Train" Lane FIN 48 is about playing defense. Making sure your company's tax positions are properly recorded in the financial statements is really a defensive play.	Article	01/11/2010
Recent Healthcare Legislation to Impact Life Science Companies Life science companies are posed to incur some significant burdens and benefits from the recent healthcare reform legislation.	Article	06/11/2010
The Commercial Real Estate Dilemma How does a lessor treat the judgment or settlement payment? As with most tax questions, the answer is, "It depends." More specifically, the treatment depends on the origin and nature of the underlying claim.	Article	03/12/2010
Hurray - Estate Tax is Gone- Or is it? Unless Congress changes the law, during 2010 there is no estate or generation skipping transfer tax (GST), the gift tax rate is 35%, and the same lifetime gift exclusion of $1,000,000 that has existed for years applies. Also new in 2010 is the concept of carryover basis.	Article	02/17/2010
Roth IRA Conversion: You Can't Make Me Do It, Even if it's Good for Me! The biggest hurdle that may stop me from converting my traditional IRA to a Roth IRA is the need to overcome the EMOTION associated with paying taxes before I have to.	Article	01/11/2010
With No Fix on Estate Tax, Uncertainty Reigns For years, estate planners and accountants have discussed 2010 in terms of 'What will happen with the estate tax?'	Interview	01/12/2010
Tax Updates: Planning for the Future Consider these updates for the rest of your 2010 tax planning efforts.	Article	06/08/2010
Stealing Home Property management companies can be a huge help for out-of-town or inexperienced owners. But, as a building owner, you should be aware of the risks involved in hiring a property management company to manage your properties.	Article	07/12/2010
Unique Challenges Life science companies face unique challenges in their operations that are often too complex for them to resolve alone.	Article	05/07/2009
Chevron Settlement Many people are feeling the recession in many different ways. Owners of rental property have been pressed by the decline in property values and rents have been pressured by the rise in unemployment.	Article	06/03/2009
Is Your Business Prepared for Succession? 10 Questions to Ask What is a business succession plan? It is a comprehensive road map to successfully exit a privately held business either through sale, transfer to key employees or transfer to family members.	Article	06/09/2009
The Hard Tax Facts of the Credit Crunch Many people are feeling the recession in many different ways. Owners of rental property have been pressed by the decline in property values and rents have been pressured by the rise in unemployment.	Article	07/01/2009
The Right Entity When you're setting your company up as an entity, there's no one right way to go. There are many things you need to consider before deciding which type of entity is best for your company.	Article	07/06/2009
Transitioning to IFRS How to Prepare for the Transition that will Impact Your Accounting Practices	Article	10/10/2009
Finding Value: How biotech companies can have successful valuations Valuation services is one of the biggest issues biotech companies are currently facing.	Interview	01/01/2008

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