July / August
Showing 177–192 of 616 results
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Intrafamily loans offer family value
July / August 2018
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 419
Abstract: When children or other family members need financial assistance, it may be tempting to simply hand them a check. But as this short article argues, lending — rather than giving — money to loved ones offers several advantages, including the tax-free transfer of wealth.
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Make your charitable contributions count under the TCJA
July / August 2018
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 663
Abstract: The Tax Cuts and Jobs Act (TCJA) is likely to affect the after-tax cost of charitable contributions. This article discusses one potential strategy for increasing the tax benefits of donations by “bunching” gifts into alternating years. For individuals 70½ or older, another strategy is to make a qualified charitable distribution from an IRA.
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Ready for REITs? Real estate can help diversify your portfolio
July / August 2018
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 652
Abstract: One way to maintain a diversified investment portfolio is with real estate investment trusts (REITs). These provide an easier, possibly less risky way to gain real estate exposure without directly buying real estate. This article talks about how REITs work, highlights their benefits and warns against several drawbacks.
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Kiddie tax: New hazards, new opportunities
July / August 2018
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 843
Abstract: Under the new tax law, children with unearned income may find themselves in a higher tax bracket than their parents. At the same time, the law creates new opportunities for family income shifting. This article outlines one strategy for higher-income families. A sidebar explains that, starting in 2018, 529 plan funds can be used to pay elementary and secondary school as well as college expenses.
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New pass-through deduction creates estate planning opportunities
July / August 2018
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 570
Abstract: The Tax Cuts and Jobs Act (TCJA) is best known for slashing income tax rates paid by C corporations and temporarily reducing individual rates. It also created a new 20% deduction for pass-through entities, effective through 2025, to help them compete with lower-taxed corporations. This article explores the estate planning opportunities this deduction has created.
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Estate planning solutions for members of the “sandwich generation”
July / August 2018
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 678
Abstract: Those who are caring for their children and elderly parents, all while trying to save for retirement, are considered to be part of the “sandwich generation.” This article provides estate planning techniques to incorporate to address the circumstances of being a member of the sandwich generation.
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Estate Planning Red Flag – You’re getting divorced
July / August 2018
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 307
Abstract: A divorce is a life event which calls for an estate plan review and possible revisions. If alimony payments are part of a divorce agreement, be aware that the Tax Cuts and Jobs Act has changed alimony rules. This brief article discusses estate planning revisions to consider when getting a divorce.
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Thinking about a Roth IRA conversion? Now may be the ideal time
July / August 2018
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 839
Abstract: Roth IRAs offer significant financial and estate planning benefits. If one has a substantial balance in a traditional IRA and is considering converting it to a Roth IRA, there may be no better time than now. This article details the reason why reduced income tax rates under the Tax Cuts and Jobs Act reduces the cost of converting a traditional IRA to a Roth IRA. A sidebar explains why it’s not too late to undo a 2017 Roth IRA conversion.
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ADEA case pivots on communication attempts
July / August 2018
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 566
Abstract: In a recent Third Circuit case, an employee had to show that her employer’s proffered reasons for terminating her were pretext for age and disability discrimination in violation of the ADEA and the Rehabilitation Act. But the employee never asked to return to work, nor did she ask for or was denied a work-related accommodation. This article reveals the court’s decision. Tolliver v. Trinity Parish Foundation et al., No. 17-2929, Jan. 26, 2018 (3rd Cir.)
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How gender stereotypes contribute to sexual orientation discrimination
July / August 2018
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 746
Abstract: An employee was fired for alleged misconduct with a female client. However, he claimed he was really fired because he was gay. To show that this termination was actionable under Title VII, he had to argue before the Second Circuit that discrimination based on sexual orientation is a form of sex discrimination. This article explores the issues, including related Supreme Court rulings. Zarda v. Altitude Express, Inc., No. 15-3775, Feb. 26, 2018 (2nd Cir.)
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Double whammy – “Sex plus age” theory is tested in court
July / August 2018
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 553
Abstract: The “sex plus age” theory is a relatively new approach to arguing that an employer has discriminated against an employee. Some courts have accepted the theory, but the Fifth Circuit decision in Dawn Best v. William Johnson proves that there’s no judicial consensus. This article summarizes the case and the court’s reasoning. Dawn Best v. William Johnson, No. 17-60044, Feb. 7, 2018 (5th Cir.)
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Put it in writing – When employment terms factor into overtime pay eligibility
July / August 2018
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 914
Abstract: When are employees exempt from overtime compensation? In a Sixth Circuit case, two workers asserted they were entitled to overtime pay according to the FLSA. This article describes how the salary-basis test, and whether the employee’s salaries were guaranteed by the employer, helped the court make its decision. A sidebar looks at a similar overtime compensation dispute. Hughes v. Gulf Interstate Field Services, Inc., No. 17-3112, Dec. 19, 2017 (6th Cir.) Anani v. CVS Rx Services, Inc., No. 11–2359–CV, Sept. 20, 2013 (2nd Cir.)
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Lease accounting standard – Get ready! Deadlines are fast approaching
July / August 2018
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 453
Abstract: Deadlines for adopting the new lease accounting standard (ASU No. 2016-02) that was issued two years ago are quickly approaching. If a dealership is publicly held, it must adopt the new standard by December 15, 2018, if its fiscal year begins after this date. If a dealership is nonpublic, it has an extra year to adopt the new standard — until December 15, 2019, if its fiscal year begins after this date. This article spotlights the requirements and its possible impact.
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Hiring a CFO or controller
July / August 2018
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 593
Abstract: When, and if, it seems time to add a financial executive — a CFO or controller — to a dealership’s staff, management will need to determine if the dealership can afford one and what that person might bring to the game. This article provides financial thresholds to consider when making the decision, and discusses CFO and controller responsibilities.
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Tax credit could prompt more paid family and medical leave
July / August 2018
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 627
Abstract: The TCJA introduces a new tax credit for businesses that voluntarily offer paid family and medical leave to their employees ― a tax break that could make it more affordable for dealerships to provide this employee benefit to their workers. This article explains how to qualify for the credit and its potential financial value to a dealership.
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Insurance: Do you have adequate coverage?
July / August 2018
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 843
Abstract: Auto dealerships are legally required to carry certain types of insurance to operate in most states. This article can help a dealership sort through the three main types of insurance for them: garage liability, physical damage and workers’ compensation. A sidebar on the co-insurance penalty provides some insight into that punitive measure.