Featured Jobs
|
BPAS
|
|
Nova 401(k) Associates
|
|
The Pension Source
|
|
Defined Benefit Specialist II or III Nova 401(k) Associates
|
|
DWC ERISA Consultants LLC
|
|
Merkley Retirement Consultants
|
|
BPAS
|
|
July Business Services
|
|
Distributions Processor - Qualified Retirement Plans Anchor 3(16) Fiduciary Solutions, LLC
|
|
EPIC RPS
|
|
Compensation Strategies Group, Ltd.
|
|
Retirement Combo Plan Administrator Heritage Pension Advisors, Inc.
|
Free Newsletters
“BenefitsLink continues to be the most valuable resource we have at the firm.”
-- An attorney subscriber
|
|
Search the News Archive
|
15 Matching News Items |
| 1. |
The CPA Journal via The New York State Society of Certified Public Accountants
Sept. 13, 2006
Excerpt: Unlike FSAs, earnings on HSAs are tax free, provided that the earnings remain in the account or are used for qualified medical expenses. An obvious improvement over previous plans is that amounts not distributed for qualified medical expenses by the end of the plan year can be carried over without negative tax consequences.
|
| 2. |
The CPA Journal via The New York State Society of Certified Public Accountants
May 10, 2007
"Disclosure in the notes to the financial statements has often been used as a compromise solution to difficult issues, and pension accounting is such an example. In the wake of the Enron bankruptcy, however, the days of this form of compromise appear numbered."
|
| 3. |
The CPA Journal via The New York State Society of Certified Public Accountants
May 11, 2007
Excerpt: Based on the impact of recognizing the net funded assets/liabilities of postretirement benefit plans on the balance sheet as required under SFAS 158, and the financial ratios of Merck, the authors can safely say that the financial statements of all companies with such plans will show similar results.
|
| 4. |
The CPA Journal via The New York State Society of Certified Public Accountants
Oct. 9, 2007
Excerpt: The authors discuss the accounting treatment of stock options under Accounting Principles Board (APB) Opinion 25, 'Accounting for Stock Issued to Employees,' and SFAS 123(R), Share-Based Payment. Next, the authors examine Sarbanes-Oxley Act (SOX)–related problems that arise from backdated stock options. The article concludes by presenting the potential financial implications of backdating for investors.
|
| 5. |
The CPA Journal via The New York State Society of Certified Public Accountants
May 11, 2007
Excerpt: GASB's new accounting rules require that municipalities measure, recognize, and disclose future obligations for providing other postemployment benefits (OPEB), mainly healthcare. This process will be phased in over a three-year period, starting with the largest states and cities.
|
| 6. |
The CPA Journal via The New York State Society of Certified Public Accountants
Aug. 8, 2007
Excerpt: FASB believes that SFAS 158 will result in a more complete, comparable, and representationally faithful presentation of postretirement benefit plans. The cost of implementation should be minimal, but the impact on future postretirement plan policies and practices, cost of capital computations, and labor negotiations may be significant. What is certain is that, just like SFAS 106, SFAS 158 will be a significant item of discussion in corporate boardrooms.
|
| 7. |
The CPA Journal via The New York State Society of Certified Public Accountants
May 11, 2007
Excerpt: Although the primary benefit of the Roth IRA usually is considered to be its tax-free growth, Roth contributions also can provide current-year tax relief via the Retirement Savings Contributions Credit.
|
| 8. |
The CPA Journal via The New York State Society of Certified Public Accountants
Aug. 7, 2007
Excerpt: The disclosures required under the previous rules did not adequately reflect how executive compensation packages have evolved and increased in complexity over time. The amended rules are intended to better disclose these new forms of compensation and provide sufficient flexibility to address additional forms and types of compensation as developed in the future.
|
| 9. |
The CPA Journal via The New York State Society of Certified Public Accountants
Sept. 7, 2007
Excerpt: How can companies like GM and Ford advance-fund their OPEB liabilities and at the same time continue to invest additional resources into developing new energy-saving automobiles? The authors propose the use of government-guaranteed bonds as a means of stopping the financial hemorrhaging of American automakers that are burdened by OPEB liabilities.
|
| 10. |
The CPA Journal via The New York State Society of Certified Public Accountants
Nov. 9, 2007
Excerpt: So much interest and concern over stock option backdating and repricing, evinced by so many individuals and organizations, bodes poorly for the legitimacy of the potential motives for such actions. Such actions cannot withstand examination under any ethical test and should raise concern among investors, creditors, executives, and boards of directors. Based on the outcome of the Brocade case, such concerns have permeated the minds of potential jurors and thus the wider public.
|
| Next » |
|
Syntax Enhancements for Standard Searches
|