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By Kathy Cantor, CPA Americans are living longer in retirement and they will need an income stream during that time. More retirees now rely on defined contributions plans, so the issue of how to guarantee an income stream from these plans needed to be addressed.
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Pre-award risk assessments are a relatively new phenomenon in the Federal Grants marketplace. Starting with the implementation of the Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, §200.205 Federal Awarding Agency Review of Risk Posed by Applicants, introduced us to the concept. The general idea is that an agency should consider the risk posed by potential grantees to the success of the Federal program.
Business owners and executives are some of the busiest people you may ever know. This should not come as a surprise. In addition to sales, customer service, staffing, safety, government regulations, marketing, staying ahead of the competition and inventory management, successful business owners have to keep track of financial performance, cash flow, receivables, payables, tax liabilities and paying employees. It is no wonder that being a business owner is one of the most stressful occupations – even more so if you operate a small to medium-sized business with multiple locations.
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