المؤلفون: LEWIN, RIVKAH

المصدر: Strategic Finance. Mar2007, Vol. 88 Issue 9, p59-61. 3p.

مصطلحات موضوعية: Stock funds, Corporate accounting, Profit & loss, Bookkeeping services, Tax revenue estimating, Management, Contracting out

مستخلص: The article discusses third-party equity fund administrators. The author notes that outsourcing firms can provide an array of financial services for funds including accounting and reporting, maintaining books and records, computing the profit and loss statement, and preparing investor reports. Outsourcers also do year-end tax estimates for partners and periodic estimates of income and distributions throughout the year.

المؤلفون: Barlas, Stephen

المصدر: Strategic Finance; Jun2001, Vol. 82 Issue 12, p21-22, 2p

مصطلحات موضوعية: CORPORATE finance, PUBLIC utility holding companies, UNITED States. Internal Revenue Service. Oversight Board, FINANCIAL performance, REGULATED industries, TAX revenue estimating, LAW

مصطلحات جغرافية: UNITED States, CALIFORNIA

الشركة/الكيان: UNITED States. Securities & Exchange Commission

People: UNGER, Laura

مستخلص: Several government related news briefs regarding financial management are presented. US Securities and Exchange (SEC) Commission Chairman Laura Unger has noted a disturbing trend in the decreasing "quality of earnings." Power shortages in California have reenergized power suppliers to advocate for the elimination of SEC regulations in the 1936 Public Utility Holding Company Act (PUHCA). The Internal Revenue Service Oversight Board would like a 6.6% increase tax revenues for fiscal 2002.

المؤلفون: Curatola, Anthony P.

المصدر: Strategic Finance; Nov99, Vol. 81 Issue 5, p24-25, 2p

مصطلحات موضوعية: INCOME tax, TAX planning, PROGRESSIVE taxation, TAX administration & procedure, INCOME averaging, TAX accounting, TAX revenue estimating

مصطلحات جغرافية: UNITED States

مستخلص: The article discusses aspects of the U.S. income tax prepayment plan. Proponents say tax prepayment provides an excellent vehicle for shifting taxable income through the next year. For taxpayers prepayment assures that some portion of their tax savings is permanent. Experts warn though that taxpayers anticipating moving to lower tax brackets won't save enough to cover the cost of the nondeductible interest.