Human Capital


  • My company just started medical/dental self-funded on 6/1/15: how do I determine the monthly expense (and estimate IBNR)?

    I could take the estimated maximum expected claim amount (from the medical company) divided by 12 and take out employees share of premiums. Is there a better way?

  • Would a young Kirk Kerkorian be successful today?

    With the recent passing of business tycoons Kirk Kerkorian (MGM, Chrysler, Las Vegas) and Ralph J. Roberts (Comcast), was wondering what you see as the difference or similarities in the factors required of founders from their heyday to today. Has what it takes to be a successful founder changed? Is…

  • Are Employee paid health insurance premiums for employees on long term disability (LTD) considered imputed income in 2015?

    I receive Long Term Disability benefits through my company for many years now, and one of those benefits is that they directly pay my health insurance premiums. I do not pay any premiums. Employees on regular wages have their health insurance premium deducted from their paychecks. This year is the …

  • Best Practices for Territory Commission Incentives

    As a small organization we set commission eligibility and payout based on the billing address of the customer. This has caused issues with companies that have centralized, or billing departments in other territories which have been handled as manual adjustments. AS we’ve grown, and added sales regi…

  • Consulting CFO

    I'm currently an Outsourced Controller for 2 small companies. I want to get into doing Consulting CFO work for small-to-medium sized privately held companies. In a nutshell, I want to get out of being a guy that's in the office 4-5 days a week for 2 companies, and be more of a 1-4 days a month "Vir…

  • Career decision

    Hi my name is Derrick Turnbow. I'm currently a financial advisor but would like to work in a different area of finance. I'm going to receive BS in Accounting in March 2016 and I'm deciding on whether to pursue getting an MBA or CPA immediately following undergraduate degree. I 37 years old and have…

  • Determining the right time to add non-front office personnel

    I had an interview recently where the question "how do you determine the right time to add staff in non-operational roles?" Seems like a simple question but I wanted to pick the brains of the Proformative community. In your collective experience, how have you modeled or game-planned around non-sale…

  • Sales commission plan where if project overruns cost, commission is reduced?

    Have any of you heard of a sales commission plan where the final payout of the commission is based on the overall cost of the project? Meaning: if the project comes in under budget, the commission would be higher and if the project overruns the planned budget, the commission is reduced.

  • What do you think of executives taking paycuts to give raises to their employees?

    If you're an executive, is it something you've considered? If you're not, would that change your opinion of your company's execs?

  • Different Role than Interviewed For

    For the second time now, in the past 6 months, a company has offered me a different role than I was brought to interview for. Is this a fairly common thing? In both cases, they have either planned or began executing some restructuring to create the position. I don't really know how to interpret the…

  • ACA Reporting For Employers With Less Than 50 Employees

      "For the ACA, if the company is under 50 employees and has a Fully Insured Medical Plan, are we required to submit any of the "B" Forms?" This question was asked at a recent webinar, now available on-demand: "How the Affordable Care Act Impacts Companies, and What Finance Needs to Know" Please ad…

  • An ACA Corner Case?

      "For the ACA, if the measurement period for my company is 3 months and an hourly ee meets the 30 hour requirement, do we have to provide insurance during the Administration period or can we offer it to the hourly employee effective up to 3 months later after the admin period?" This question was a…

  • ACA Calculations For Subsidiaries

      "Are ACA thresholds for employee coverage calculated at a consolidated level or a subsidiary level?" This question was asked at a recent webinar, now available on-demand: "How the Affordable Care Act Impacts Companies, and What Finance Needs to Know" Please add your thoughts about it below. Thank…

  • Seasonal Employees Under ACA

      "When it comes to the ACA’s 50 employee minimum, how are seasonal employees treated? Are they counted as full-time or not?" This question was asked at a recent webinar, now available on-demand: "How the Affordable Care Act Impacts Companies, and What Finance Needs to Know" Please add your thought…

  • How is the Affordable Care Act different for unionized companies?

      "Does the ACA have any differences when it comes to companies with union employees? " This question was asked at a recent webinar, now available on-demand: "How the Affordable Care Act Impacts Companies, and What Finance Needs to Know" Please add your thoughts about it below. Thanks!

  • Finance full access to employee salaries

      "Should Finance/CFO office have full access to employee salary details? If not what is an effective level of detail? It seems like we need that a lot, but HR tries to block access for logical reasons on their end, but then it hinders our work." This question was asked at a recent webinar, now ava…

  • Why do People Not Respond to E-mail?

    As I spend more time in the consulting arena, I get less patient rgarding the courtesy of a short e-mail response to let me know an ETA or the status of a project that I own driving to the finish line other than reading and ignoring e-mail. The easy answer is for me to just to call of course, That …

  • What PEO provider do you recommend?

  • CFO/Controller presentation material samples

     I am looking for actual CFO/Controller presentation materials for their annual or periodic business review meetings. Is there any materials that I can see? If so , could you tell me how to find those? Thank you. Best regards, J.K.

  • Exercise Stock Option with Promissory Note

    Hello, We are a private company. One of our employees has exercised his stock options by a promissory note. How should this transaction be journalized in our accounting system? Once he makes a repayment, how is that being recorded? Thank you!