Second Quarter 2012
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| A win-win-win situation — An ESOP can benefit you, your employees and your company | |
 | An employee stock ownership plan (ESOP) can provide a market for shares in a company so that its owner can increase liquidity for retirement and diversify his or her portfolio. It also allows the employees to own a stake in the business and build their retirement savings. Plus, ESOPs generally have been more affordable for businesses lately. This article explains the differences between the two types of ESOPs (leveraged vs. unleveraged) and explains the distribution rules. A sidebar notes the tax advantages of an ESOP. Read More |
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| Déjà vu — Estate tax law uncertainty calls for a solid gifting strategy | |
 | he current high gift and estate tax exemptions and lowered rates are effective through the end of this year. But next year, they’re scheduled to return to levels prescribed by pre-2001 tax law. This means an exemption drop from $5.12 million to $1 million and a top rate increase from 35% to 55%. But Congress may extend the current exemptions and rates or make other changes. Nevertheless, even in this uncertain environment, it’s smart to make the most of gift tax breaks this year. This article shows how this can be accomplished through annual exclusion gifts; trusts and FLPs; and the gift tax exemption. Read More |
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| Implement ERM to manage business risk | |
 | For business owners, managing risk must be a top priority. Business risks are especially high now because of the uncertain economy; technological threats, such as hackers breaching systems to steal customer data; and changing regulatory issues. Enterprise risk management (ERM) is an expansive framework that can combat threats. It brings together the best practices for building sound risk protection that addresses a company’s every foreseeable need. This article briefly discusses how to implement an ERM program. Read More |
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| Asking the right questions about your credit score | |
 | A poor credit rating can result from a sluggish economy and high unemployment — but it can also be the result of credit card fraud. What can a person do to protect against this? This article shows how to review a credit score and what to do if there are discrepancies. Read More |
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This publication is distributed with the understanding that the author, publisher and distributor are not rendering legal, accounting or other professional advice or opinions on specific facts or matters, and accordingly assume no liability whatsoever in connection with its use. ©2012 • IYS2q12 | |