Articles


Nonprofit Mergers: When Joining Forces is the Answer


Managing Risks via Special Events Insurance


Are you ready? Three Significant Developments in Outreach Technology


2013 International Natural Resources Study


Changes to GOAL Allows Certain Taxpayers to Claim a Credit up to $10,000


Smith & Howard-Sponsored PMI Index Shows April Decrease (May 1, 2013)


Generating Revenue with a New App


Congress Urged to “Liberate” IRS Data on Nonprofit Sector


Lack of Capital Hinders Expansion


The Investment Manager: Finding the Right Fish in the Sea


What to Expect when the IRS Comes Knocking


Be Prepared for the Healthcare Act’s “Play or Pay” Provision


Board Meetings: Time to Go Virtual?


Protecting Yourself in the Digital World


April 15 Has Passed - Now What?


Portability Doesn’t Preclude the Need for Marital Transfers and Trusts


Smith & Howard-Sponsored First Quarter 2013 GIBI Report


Construction Success Story: Plumber Learns Touch Lesson on Payment Terms


Extended Energy-Related Incentives are Still Available


Keep Your Wits About You with a Crisis Management Plan


Where’s My Crew? Readying Your Business for the Impending Labor Shortage


Work Opportunity Tax Credit Extended


IRS Provides Penalty Relief to Certain Late Filers


Nonprofit Challenge: Federal Lawmakers Seek Limits to Charitable Deductions - First Quarter 2013


Expanding into Emerging Markets: U.S. Manufacturers are Increasingly Interested in Emerging Markets


Quantify Your International Plan: A detailed understanding of factors that impact overseas ventures will give you the confidence to ship goods abroad — or provide a warning sign.


Overseas Challenges and Risks: Even a Detailed Analysis of a Potential Overseas Venture Can Miss the Bigger Picture


Putting Benford’s Law to Work


Lean, Mean Borrowing Machines: Encourage Borrowers to Cut the Fat from Working Capital


Financial Checkups: "Wellness Visits" Pay Off


How Much is a Business Worth?


Lower FSA Contribution Limit May Make HSAs More Attractive


Don’t Commit the Seven Financial Sins


A “Perfect Storm” of Tax Deductions - When You Can Claim Casualty Losses


Meeting Your Family’s Long-Term Needs


Medical Deductions: Maximize Benefits Under Tough Rules


Putting Work Into the Business Budget


Comparing the Two Types of IRAs


Itemized Deductions: Reduction Scheduled to Return in 2013


Who Says Life isn’t “Fair?”


Benefit Plan “Unknown Unknowns”


Save the Reputation – and Future – of Your Business


Sequester Cuts Take Effect


IRS Expands Relief Program for Employers with Misclassified Workers


Smith & Howard-Sponsored PMI Index Shows February Increase (March 1, 2013)


Summary of Healthcare Reform Tax Provisions


Summary of Highlights of the American Taxpayer Relief Act of 2012


Summary of What and Who is this Going to Cost?


Goodbye Expensing, Hello Depreciation: Final IRS “Repair Regs” to Arrive This Year


Wrestling with the Idea of a Captive Insurance Program


How to Execute Fast-Track Projects with Flying Colors


Construction Success Story: Contractor Electrifies Efficiency with Accounting Software Upgrade


FASB Exempts Private Companies from a Fair Value Measurement Disclosure


FASB Clarifies Disclosure Requirements for Offsetting


What a Difference Two Days Makes: How the Fiscal Cliff Deal Affects Your Financial Statements


2013 Tax Calendar


Case Studies in Healthcare Reform Business Strategies


Pay or Play? What Businesses Need to Know About Healthcare Reform


Results from Our Client Survey


Valuation vs. Valuation Lite


Georgia's Amended Mandatory Withholding Rules on Distributions to Nonresident Owners: Are You In Compliance?


Treasury and IRS Release Final Rules on Foreign Account Reporting


Smith & Howard-Sponsored PMI Index Shows January Jump (February 1, 2013)


Commercial Lending Matters: Smallest Customers Suffer Biggest Fraud Losses


Commercial Lending Matters: Use SWOT Analysis as a Due Diligence Framework


Commercial Lending Matters: Approaching a Roll-Up Carefully


Commercial Lending Matters: Making the Mark: Grade Borrowers with Benchmarking Data


Deadline for Foreign Asset Reporting Extended for Some Filers


Newly Revived “Charitable IRA Rollovers:” Time is Running Out for 2012 Tax Savings


IRS Releases Guidance on Healthcare Act’s Play or Pay Provisions


IRS Makes Deducting Home Office Expenses Easier


American Taxpayer Relief Act Shapes 2013 Cost-of-Living Adjustments


Smith & Howard-Sponsored Fourth Quarter 2012 GIBI Report


2013 Tax Law Changes Warrant a Review of Your Estate Plan


American Taxpayer Relief Act Will Save Taxes for Many Businesses


Despite Some Legislative Relief, Many Individuals Will See Higher Taxes in 2013


What 2013 Tax Law Changes Mean for Tax Withholding


John Lucht Offers Advice to Business Owners and Executives


Private Schools - What Are You Doing to Stay on the Cutting Edge of Technology?


Follow These Dos and Don’ts to Maintain Your 501(c)(3) Status


Getting a Handle on the Flow of Cash


U.S. Nonprofits Need Pro Bono Services


Revising Financial Data on Charity Navigator


How to Reach Younger Donors


Social Impact Bonds — the Newest Funding Wave?


Contractor Success Story: Job Order Contracting Fits One Builder’s Needs


EVM Puts Project Costs in Perspective


Got Bonding? The Surety Bond Guarantee Program Can Help.


IRS Ruling May Make it Easier to Deduct Bonus Accruals


What the Fiscal Cliff Deal Means For Your Taxes


Smith & Howard-Sponsored PMI Index Shows December Decrease (January 2, 2013)


January 2013: IRS Adjusts Retirement Plan Limits


January 2013: Moving Forward on Leadership Skills


Cross All the t’s and Dot All the i’s When Donating Appreciated Property to Charity


Sales and Use Tax Elimination Phase-In Started January 1, 2013


IRS Provides Guidance on Additional 0.9% Medicare Tax


IRS Provides Guidance for New 3.8% Tax on Net Investment Income


Plan Sponsers: Deadlines are Approaching


Fraud: Prevention is Better Than a Cure


Hurricane Sandy Relief


Fee Disclosures for Fiduciaries


The Form 5330: Return of Excise Taxes


Smith & Howard-Sponsored PMI Index Shows November Decrease (December 3, 2012)


Commercial Lending Matters: What You Should Know About Divorce


Commercial Lending Matters: Inventory Method Differences


Commercial Lending Matters: Equity Recaps May be the Answer for Some Customers


Commercial Lending Matters: How Much is Too Much Cash?


Successful Fundraising: What Works in Today’s Environment


Communicating in Times of Crisis


Seven Habits of a Highly Functioning Board


Can the Corporate Veil Be Pierced?


More on the New 3.8% Medicare Surtax


Procurement Fraud: Outsourcing services, not assets.


Internal controls fight technology-related fraud. Nonprofits: Are you covered?


Election Results Leave Much Uncertainty About Tax Law Changes (Part Two of Two)


Time is Running Out for Strategic Gifting Opportunities


Election Results Leave Much Uncertainty About Tax Law Changes (Part One of Two)


2013 Cost-of-Living Adjustments


2012 Year-End Tax Planning for Businesses


Smith & Howard-Sponsored Third Quarter 2012 GIBI Report


Smith & Howard-Sponsored PMI Index Shows October Decrease (November 2, 2012)


Fast-Growing Companies featured in Atlanta Business Chronicle Roundtable


October 2012: Five Steps to Improve Employee Reviews


October 2012: Plugging in Tax Breaks for Home Computers


New Website to Educate Donors about Your Organization


Personal Year-End Tax Planning


Smith & Howard-Sponsored PMI Index Shows September Increase (October 2, 2012)


Bankers Need to Evaluate Receivables with Caution


Performance in a Flash


Need to Hire? Consider Veterans


How to Verify that a Charity is Eligible to Receive Tax-Deductible Contributions


Why You May Want to Incur Medical Expenses Before Year-End


September 2012: Is the New HARP Music to Your Ears?


September 2012: Fall in Line on Required Minimum Distributions


Going Global: Tips on Maneuvering the Minefield


Who’s Looking at Impairment?


Smith & Howard-Sponsored PMI Index Shows August Decrease (September 4, 2012)


Contractor: Track Costs, Cut Spending with Fleet Management Software


Contractor: The IRS is Watching: How Contractors Can Cope with Employee Misclassification


Contractor: Is the Manufacturers’ Deduction a Worthy Construction Project?


Contractor: Construction Success Story: Contractor Considers Sending Payroll Packing


August 2012: Tax Court Sharpens Tax Edge for FLPs


August 2012: Seven Warning Signs of Fraud


August 2012: Entering a Roth via the Back Door


What Will Happen to My Business When I Decide to Leave? Business Owner Succession Planning and Valuation (Part Two of Two)


Returning Risks for Corporate Cash


Businesses and the Health Care Law - What You Need to Know


Individuals and the Health Care Law - What You Need to Know


Taxes: Where is Your Money Going?


Smith & Howard-Sponsored PMI Index Shows July Decrease (August 1, 2012)


Smith & Howard-Sponsored Second Quarter 2012 GIBI Report


Commercial Lending Matters: Family Ties Might Belie Good Judgment


Commercial Lending Matters: Bad Debts, Bad to the Bone: Assessing the Allowance for Doubtful Accounts


Commercial Lending Matters: Being on the Lookout for Fraud


Commercial Lending Matters: Know Thy Borrower’s Industry


July 2012: Six Tips for “Shaping Up” at Work


July 2012: Donations of Stock - Give the Right Stuff


July 2012: Keeping Records to Protect Travel and Entertainment Deductions


SOC Reports: Why, Who and How


Patient Protection and Affordable Care Act - July 2012


Now’s the Time to Start Thinking about an Ownership Transfer


What’s the True Cost of Your Labor? Think it through before Adding or Subtracting


Contractor Success Story: Veteran Contractor Vets his Suppliers


How to Build Your Bonding Capacity with a Solid Foundation


Smith & Howard-sponsored PMI Index Shows June Decrease (July 2, 2012)


Nonprofits: How To Build Brand Awareness through Social Media


Force-Out Distributions as A Way to Manage Plan Expenses


Is Your Plan Considering Implementing Automatic Enrollment?


June 2012: Should You Rush Into Crowdfunding?


June 2012: Tax Angles to Vacation Home Rentals


June 2012: IRS Issues New Tax Blueprint for Buildings


Summary of Nonprofit Workshop at Cherokee Town & Country Club


Smith & Howard-sponsored PMI Index Shows May Decrease (June 1, 2012)


Commercial Lending Matters: Disclosures Lessen Risky Business


Commercial Lending Matters: Three Ratios to Help You Size Up Borrowers


Commercial Lending Matters: The Optimal Capital Structure: The Right Blend of Debt and Equity is Key


Commercial Lending Matters: Handling Mixed Accounting Methods Before Little GAAP


Risk Assessment for Nonprofits


Georgia Tax Legislation


Regulatory Update: Implementation of Fee Disclosures


OMB Considers Changes to Circulars and Related Principles and Requirements


May 2012: What to Cover in an Employee Manual


May 2012: Can You Prove That You’re Innocent?


May 2012: Six Tax Planning Moves for Midyear


What Will Happen to My Business When I Decide to Leave? Business Owner Succession Planning and Valuation (Part One of Two)


Internal Control Reviews (April 2012)


April 2012: Mining Three Sources of Retirement Income


April 2012: Taking Tax Write-offs for Good Deeds


Tax Guide: Update to our online tax guide now available (April 18, 2012)


Technology Association of Georgia's 2012 State of the Industry Report sponsored by S&H


Smith & Howard-sponsored PMI Index Shows March Remaining Flat (April 4, 2012)


Focus on: Global Growth


Georgia Tax Overhaul Passes


Georgia Tax Credits, Exemptions and Incentives Available to Businesses - March 2012


March 2012: How to Reduce Employee Turnover


March 2012: Locking in Deductions for Mortgage Interest


March 2012: Take Tax Credits When They Are Due


Who’s Auditing the Auditor?


What Are SOC 1/SSAE 16 Reports and Why Are They Important?


Smith & Howard-sponsored PMI Index Shows February Increase (March 7, 2012)


Private School Trends


IRS Focus: Worker Classification


IRS Releases 2011 Annual Report & 2012 Work Plan


Fundamentals of Asset Based Lending


February 2012 - How to Swing a Like-kind Exchange


February 2012 - How to Maximize Estate-tax Exemptions


February 2012 - Alternative Minimum Tax: Now It’s Personal


Extension of payroll tax cuts and repeal of corporate estimated tax payment shifts signed by Congress


Document Retention Guidelines


Smith & Howard-sponsored PMI Index Shows January Increase (February 6, 2012)


Is One of Your Participants Named Mr. Forfeiture?


Better Late Than Never


Smith & Howard-sponsored PMI Index Shows December Decrease (January 5, 2012)


Important Dates to Note for Nonprofits (2012)


Benefits of Cloud Computing for Nonprofit Organizations


Nonprofits: FASB Agenda Projects to Focus on Issues Unique to You


Common Compliance Issues - Tips for Prevention


Discussing Fraud Risks Associated with Employee Benefit Plans


Smith & Howard-sponsored Purchasing Managers Index (PMI) Report shows November increase


Smith & Howard-sponsored Purchasing Managers Index (PMI) Report reveals continued weakness


Mosquitoes, Alligators and Hurricanes - Oh My! The Whys and Hows of Becoming a Florida Resident (Updated October 2011)


Goodwill Impairment Testing just got simpler. Well, maybe.


Business Events That Require a Business Valuation


New Series of Reporting Options for Service Organizations


Facebook's Non-Profit Initiative (May 2011)


1099 Mandate Repealed / Update: President Signed Bill


IRS Unveils Detailed Guidance on Bonus Depreciation / March 29, 2011


Think You're Doing Everything for Your Employee Benefit Plan by the Book?


Eight Simple Steps to a Great Retirement Plan Committee (Part One of Two)


Tax Relief Act Signed Into Law - December 2010


Tax Cut Extensions: Congress and President Obama Make Progress in Negotiations


IRS Provides Interim Relief on Form W-2 Reporting on Group Health Insurance Coverage Costs in 2011


Small Business Jobs Act Signed by President - September 27, 2010


Forensic Accounting Services by Smith & Howard


Overhaul of Lease Accounting Standards in the Works: How Will It Affect You?


Smith & Howard Introducing Secure Client Portal


SAS 70: Changes on the Horizon


SAS 70 Audits from Smith & Howard


Georgia Passes Retirement Income Exclusion Legislation


IRS's ACT Releases Report on Online Tool for Compensation


Governance - Still High on the IRS Radar. Audit Checklist Now in Service!


Form 990-T and Losses: IRS Viewpoint


Tax Reform May Be On The Horizon for Non-Profits


Chinese Tax Authorities Now Require Transfer Pricing Documentation


IRS Releases Form 990 Changes/Clarification - April 2010


More IRS Guidance on Foreign Account Reporting


Hiring Incentive to Restore Employment Act (HIRE Act) / March 18, 2010


The Patient Protection and Affordable Care Act / March 22, 2010


Proposed Rules Change on Accounting for Operating Leases


Alert: Temporary Estate Tax Repeal. Inaction by Congress May Require Action by You.


Tax Relief for Haiti Earthquake Charitable Contributions


First-Time Homebuyer Credit Extended


NOL Carryback News


8/17/09: Department of Labor Issues Transitional Relief for 403(b) Plan Form 5500 Reporting Requirements


Recently Announced Foreign Bank Account Reporting Requirements UPDATE: 9/21/09


Tax Alert for Employers: IRS Releases Information on COBRA Continuation Premium Subsidy (3/20/09)


The American Recovery and Reinvestment Tax Act of 2009 provides substantial tax breaks


Tax Law Changes Impact Retirees and Businesses / 12/30/2008


Presidential Election Means Potential Tax Law Changes (November 28, 2008)


Home Sale Exclusion: New Provision (December 2008)


November 2008: Tips for Weathering the Credit Crisis


Non-Profit Fast Facts / Issue #1 - Article 2: What's Involved?


Non-Profit Fast Facts / Issue #1 - Article 1: The New Form 990 - Quick Review


2008 - 2009 Year-End Planning Guide Available


ALERT 10/16/08: Rescue Act Includes Tax Breaks for Individuals and Businesses


ALERT 10/15/08: FASB DEFERS DATE FOR FIN 48: Accounting for Uncertainty in Income Taxes


February 2008: Congress Passes Economic Stimulus Act


January 2008: IRS Warns of New Scams Related to Rebates


January 2008 UPDATE: IRS Issues Alert on New Email Scams


ULI's Emerging Trends In Real Estate: Smith & Howard's Zak Freiwald Summarizes


Corporate Strategy Development - Tips from the Experts


IRS Reminds Charities & Churches of Political Activity Ban - 11/19/07


Construction Industry Update - November 12, 2007


ALERT 11/7/07: FASB Agrees to Defer Effective Date in FIN 48 for Non-Public Companies


Non-Profits: How to Prepare for the New Form 990


CONSTRUCTION ALERT: New SSN "No Match" Rules Take Effect 9/14/07.


New CPA Audit Requirements Increase Transparency of Employee Benefit Plan Controls


IRS Issues Alert on Email Scam


Contractor Newsletter July/August 2007


Commercial Lending Report - July/August 2007


2007 Tax Act: Specifics on changes to the Kiddie Tax


Important Information for Tax Exempt Organizations Regarding 2008 Political Activities


June 2007: Prices for Construction Materials and Equipment Continue to Rise


2007 Tax Act Summary Alert: Small Business and Work Opportunity Tax Act of 2007


How much money could one click of a computer key cost your company?


NonProfit Alert: Private Schools/Special Needs Schools - Georgia Legislation (April 2007)


Selling a Business: Make Sure the Reward is Worth the Effort


Construction Update: Copper Prices Slowly Cooling (March 2007)


New Electronic FIling Requirements for 2007 for Exempt Organizations


Real Estate / Construction Industry Update


NFP Alert 3/07: Letter from Senate to IRS Regarding Non-Profit Abuses for Potential Action


Construction Alert: Impact of Minimum Wage Legislation


IRS Releases Report on Executive Compensation Issues with Exempt Organizations


Construction Alert - February 2007


Record Retention Tips


Non-Profit Industry Update: Private Schools


2006-2007 Tax Planning Guide


Contractor Newsletter-January/February 2007


Construction Industry Update - December 2006


Tax Report


New Tax Deduction for Contractors under the American Jobs Creation Act of 2004


How to Establish Florida Residency


Commercial Construction/Contractors: Smith & Howard Critical Issues Update (Fall 2006)


Transfer Pricing Alert: New Guidance on Related-Party Services and Intangible Property Transactions


Check this page frequently for articles on topics affecting your business or personal financial life.
— Rosalie Rowland