By Lisa Haffer | April 20, 2018

Tip-Off on Tip Pooling: The Omnibus Spending Bill Amends the FLSA

The omnibus spending bill signed in March generated a lot of buzz, but not a lot of substantive coverage on the specific provisions. In fact, restaurant owners may be surprised to learn that the bill amended the FLSA’s tip pooling provisions. Read our new Selections post for...


By Amber Williams | April 16, 2018

Is Refranchising Right for You?

Five key benefits of refranchising.


By Lisa Haffer | April 03, 2018

Tax Reform: Pass-Through Planning & Bonus Depreciation Pondering

In a recent tax reform post, we discussed the expected implications of reform for the restaurant industry. Since then, we’ve had a chance to see the impact that some of the provisions will have on restaurant owners, and received clarity regarding the 2017 bonus depreciation...


By Dana Zukofsky | March 26, 2018

Good Leadership is Critical to Boosting Performance

How do you choose the right leaders for your restaurant? An investor’s POV.


By Restaurant Practice Leaders | March 07, 2018

Event Recap: IFA Convention Surfaces Key Challenges for Franchisors

The International Franchising Association’s (IFA) 2018 Convention in Phoenix, Arizona earlier this month provided a valuable opportunity to connect with both familiar and new faces, and hear from a variety of presenters about challenges and new developments affecting franchisors.


By Jeff Tubaugh | March 02, 2018

Cost Segregation Studies Have Valuable Benefits Under Both New and Old Tax Rules

With the recent passage of the Tax Cuts and Jobs Act, many companies are in a crunch to maximize their 2017 tax year deductions before tax rates drop and reduce the value of their deductions. Cost segregation studies are a valuable tool that can help maximize both current...


By Restaurant Practice Leaders | February 23, 2018

Franchising Beyond the Border

When considering business expansion, franchisors often look beyond the U.S. border to maximize growth. For many, Canada is an attractive option.


By Floyd Roades | February 08, 2018

Best Practices for Franchisor Cooperative Advertising Funds

If you are a franchisor with a cooperative advertising fund, now is a good time to evaluate how your ad fund is set up and determine whether or not a better option exists.


By Restaurant Practice Leaders | January 30, 2018

Expensing Termination Benefits for GAAP Purposes

In the normal course of business, employees may be terminated and given a severance package. It is important to know whether the payments are subject to an existing severance plan, which could be either a written employment agreement or a historical pattern of providing...


By Kari Maue | January 18, 2018

Accounting for Closed Store Lease Obligations

It’s never easy making the decision to close a store, but once the choice is made, it’s important to understand how that decision will impact your GAAP financial statements. One critical factor to consider is the treatment of your remaining lease obligation on the store you...