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Centerpiece

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The new cost basis reporting rules for mutual fund transactions took effect Jan. 1. Under the new rules, mutual fund companies will use a default method to calculate the basis of shares acquired and sold in 2012 and beyond. Strategy: Don’t assume the default method is best for you. Analyze all your options before you sell mutual fund shares.

Only a small fraction of U.S. corporations reach the ripe age of 40, a recent study claims. Do you have what it takes to guide your business to old age? Businesses that do survive are likely to be ruthless about change and make frequent acquisitions that bring in new technologies or open up new markets.

Increased workloads … tighter deadlines … fewer resources. All of these have conspired to put a premium on employees’ ability to remain focused on the details of their jobs. Here are five free or low-cost sources of online courses, games, tests and other materials designed to measure and improve attention to detail.

Summer is still a long way off, but you can be certain employees are already eyeing the July calendar in hopes of grabbing the prime weeks to block off for their summer vacations. You’ll probably be stuck refereeing who gets which days. Here’s some help from HR pros:

Do not take employee discretion for granted. Since trade secrets and other proprietary information can make or break the success of your company, you shouldn’t leave their protection to chance. Instead, establish clear policies on confidentiality, nondisclosure and noncompetitive use.
The EEOC received a record 99,947 charges in 2011. Given this sharp increase in charge activity, now's a good time to review your personnel policies. Consider two EEOC enforcement trends: scrutiny of background checks and inflexible leave policies.
When productivity dips, it seems logical to blame employees for not engaging in the job. But that might not be what’s going on. The problem: Identifying what that “something” is that’s sapping productivity—and getting rid of it. Six factors to examine:

Many leaders today are fearful and anxious, says Meg Wheatley, an expert on innovative leadership. Their fear and uncertainty deprives them of the energy and enthusiasm they need to keep going. Yet perseverance is precisely what they need. That, and wilderness survival skills.

You’re on your way to a meeting or you’re in the middle of a project that requires your focus, when someone tells you something im­­portant. “Got it!” you say. Later, though, you realize you weren’t fully tuned in. Consider what sort of listener you are, and then heed these tips:

Employees can be reimbursed for their travel and entertainment expenses (T&E) on a tax-free basis. However, if a T&E policy does not meet the IRS standards, or employees do not adequately substantiate their business expenses, their reimbursements are fully taxable.
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