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Author Archives: Kristen D'Andrea

New IRS ruling causes hassle for restaurants, staff (access required)

A recent clarification to the Internal Revenue Service’s tip reporting rules has been a headache for restaurant owners and a disappointment for wait staff. Starting this year, employers must differentiate between service charges, or payments that are automatically charged to ...

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Five signs a customer is in default (access required)

In business, if you’re not getting paid by a customer or client, chances are someone else is. Business owners should be on the lookout for warning signs that a client may default on payment, and take proactive steps to make ...

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Retailers fight credit card swipe fee ruling (access required)

A recent settlement in a controversial antitrust lawsuit over credit card swipe fees means bad news for retailers nationwide, according to Mallory Duncan, senior vice president and general counsel of the National Retail Federation. The result of efforts begun in ...

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Americans converting to Roth IRAs (access required)

Americans are increasingly moving income out of their traditional individual retirement accounts into Roth IRAs, seeing an advantage in tax savings. Fidelity Investments reports the number of people who converted traditional IRAs into Roth IRAs rose 7 percent during the ...

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REITs raise record capital, dominate deals (access required)

Real estate investment trusts continue to gain momentum, raising record capital and posting positive numbers across multiple parameters. The dominance of transactions by U.S. REITs was one of the headlines at the 22nd National Investment Center National Conference in late ...

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Young lawyers face obstacles to making partner (access required)

The days of a law school graduate working as an associate at a firm for seven to 10 years and then sliding seamlessly into a partner position are over. Recent grads fortunate to find a position as an associate at ...

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