January / February
Showing 225–240 of 623 results
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Is there unclaimed property with your name on it?
January / February 2017
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 419
Abstract: State unclaimed property programs are holding nearly $42 billion in assets, just waiting to be claimed by their rightful owners. This short article explains how to search databases for unclaimed property and how to prove ownership.
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Managing volatility by combining cyclical and defensive stocks
January / February 2017
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 555
Abstract: Diversification across asset classes tends to produce the most favorable risk/return profile for investment portfolios. But even among equities, different types of stocks can perform differently. This article explains the difference between cyclical and defensive stocks and how investors can use them in their portfolios.
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Charity begins at home – CRTs and CLTs offer philanthropic and family benefits
January / February 2017
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 647
Abstract: Charitable remainder trusts (CRTs) and charitable lead trusts (CLTs) can be very effective in helping people leave money to charity and also benefit family members. This article describes how these “split-interest” trusts work and how they’re useful in estate plans.
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How to shift income to family members and save money
January / February 2017
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 862
Abstract: This article talks about transferring income-producing or capital assets to family members — a key strategy for easing the tax burden of high-income earners. Topics include working around the kiddie tax and transferring securities to retired parents. A sidebar discusses the problem of capital gains trapped in nongrantor trusts and possible solutions for liberating them.
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Estate Planning Red Flag – Your trust owns S corporation stock
January / February 2017
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 339
Abstract: S corporations must comply with several strict requirements or risk losing their tax-advantaged status. In an estate planning context, it’s critical that any trusts that own S corporation stock — or receive such stock through operation of an estate plan — be eligible shareholders. This brief article details four trust types that are eligible to be S corporation shareholders.
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3 reasons you should continue making lifetime gifts
January / February 2017
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 587
Abstract: Now that the gift and estate tax exemption has reached $5.49 million (for 2017), it may seem that gifting assets to loved ones is less important than it was in previous years. However, lifetime gifts continue to provide significant benefits, whether an estate is taxable or not. This article details three reasons why making lifetime gifts continues to make sense.
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Is a noncharitable purpose trust right for you?
January / February 2017
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 594
Abstract: There are two trust types that don’t require one or more human beneficiaries: charitable trusts and noncharitable purpose (NCP) trusts. A charitable trust is the more common of the two, but an NCP trust could also be a formidable tool to help achieve one’s estate planning goals. This article explains how an NCP trust works and details its drawbacks.
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IRS targeting FLPs – Proposed regs endanger valuation discounts for family-controlled entities
January / February 2017
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 1019
Abstract: In August 2016, the IRS released its long-anticipated proposed regulations limiting the ability of family limited partnerships and other family-controlled entities to take advantage of valuation discounts. If the regulations are finalized as proposed, they’ll make it difficult, if not impossible, for these entities to use certain lapsing rights and liquidation restrictions to “devalue” interests for gift and estate tax purposes. This article details the proposed regs. A sidebar offers alternative estate planning strategies.
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ADA accommodation – Improper paperwork doesn’t excuse employers
January / February 2017
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 677
Abstract: When is an employer doing enough to accommodate an employee under the Americans with Disabilities Act? The employer in a case before the Tenth Circuit learned the hard way that it wasn’t. This article explains why the court found that the employer’s inconsistent reasons for terminating the employee could be pretext. Foster v. Mountain Coal Company, No. 15-1025, July 26, 2016 (10th Cir.)
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Why employers must set harassment policies in motion
January / February 2017
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 641
Abstract: Recently, the Fifth Circuit Court of Appeals decided whether a trial court had erroneously granted summary judgment in favor of an employer in a Title VII sexual harassment claim. At issue in the case was whether the employer, simply by having a harassment policy, had done enough to prevent claims. This article relates the details and urges employers to clearly explain their harassment policies to employees. Pullen v. Caddo Parish School Board, No. 15-30871, July 20, 2016 (5th Cir.)
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Dead end – Discrimination case bumps up against limits of Title VII
January / February 2017
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 751
Abstract: Both employees and employers may be surprised to learn that sexual orientation isn’t a protected class under Title VII of the Civil Rights Act. When an employee accused her former employer of discrimination, she encountered unexpected obstacles. This article summarizes the Seventh Circuit Court case and explains why the appeals court couldn’t entertain the employee’s claim. Hively v. Ivy Tech Community College, South Bend, No. 15-1720, July 28, 2016 (7th Cir.)
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What makes a leader an executive? Appeals court considers a key FLSA exemption
January / February 2017
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 956
Abstract: Overtime pay under the Fair Labor Standards Act (FLSA) continues to be a contentious issue in U.S. courts. This article discusses a recent case in which the Eighth Circuit decided whether employees who worked as team leaders fell under the FLSA’s executive exemption. The case hinged on whether the employees’ hiring and firing recommendations had “particular weight.” A sidebar describes a similar case where a court couldn’t make a conclusive determination. Garrison v. ConAgra Packaged Foods, Nos. 15-1177/15-1428, August 15, 2016 (8th Cir.) Lankford v. Double Eagle Sports and Events, No. 14-cv-0083, March 10, 2016 (N.D. AL)
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Vehicle quality is rising — and you can benefit
January / February 2017
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 436
Abstract: The J.D. Power 2016 U.S. Initial Quality StudySM includes some good news for the automobile industry. According to the study, new vehicle quality has improved by 6%, which doubles the 3% improvement rate reported in 2015. This was the largest uptrend in new vehicle quality since 2009. This article discusses how quality is gauged — and how this trend toward better quality can generate more sales and repeat business.
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A ransomware cyberattack could hit your dealership
January / February 2017
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 565
Abstract: A new type of cyberattack called ransomware is costing businesses millions of dollars a year. Hackers infiltrate computers by getting users to open email messages and download attachments that contain malware. This allows the hackers to encrypt everything on a computer and keep it locked until the user pays a high ransom. This article explains how ransomware attacks work and how a dealership can be protected against them.
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8 tips for containing unemployment taxes
January / February 2017
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 642
Abstract: Soaring numbers of unemployment claims during the last recession exhausted unemployment trusts in many states and forced them to borrow federal funds to compensate unemployed workers. To produce more revenue to meet their loan obligations, some states raised their unemployment tax rates, and dealerships have felt the bite. This article offers several best practices dealerships can follow to keep the lid on employment taxes.
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Could your dealership benefit from sustainability reporting?
January / February 2017
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 826
Abstract: With a growing focus on the environmental impact of their everyday activities, businesses in a wide range of industries are adopting the practice of sustainability reporting. This includes automobile dealerships, which can potentially leave a heavy environmental footprint. This article explains the basics of sustainability reporting and its benefits, and discusses the importance of a uniform structure in this reporting. A sidebar looks at a GM program to recognize green dealerships.