May / June
Showing 417–432 of 621 results
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C corporation acquisitions: Beware of the tax issues
May / June 2012
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 701
Abstract: While most buyers follow the traditional path of directly purchasing real estate, some take a more round-about route: They acquire the stock of the C corporation that holds the property as its primary asset. However, as this article explains, this approach comes with several tax pitfalls and complications — such as double taxation, basis and transfer tax issues.
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LEED-ing the way in green building
May / June 2012
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 671
Abstract: Cities, businesses and individuals are increasingly seeking out — and often happily paying a premium for — properties with Leadership in Energy and Environmental Design (LEED) certification. LEED certification offers independent, third-party verification that a building, home or community was designed and built using strategies aimed at achieving high levels of environmental sustainability. This article looks at how the LEED certification program has changed over the years, and what LEED 2012 offers when it takes effect in November.
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Repairs vs. capital improvements — IRS issues long-awaited rules on tax treatment
May / June 2012
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 943
Abstract: The IRS has released temporary regulations on the tax treatment of expenditures related to tangible property, such as buildings, machinery, vehicles, furniture and equipment. This article discusses those regs, which directly address how to determine whether an expenditure is to be considered a repair or a capital improvement. This, in turn, affects whether the cost is deductible or is treated as a capital expenditure. The regs also expand the definition of “dispositions” and of “materials and supplies.” A sidebar discusses an exception to capitalization rules for specific acquisitions.
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A blended family can benefit from a QTIP trust
May / June 2012
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 398
Abstract: This brief article examines the situation of “Ted and Barb,” each of whom has children from a previous marriage. Ted has significantly greater wealth than his wife, and he wants to be sure it ultimately will be distributed to his biological children per his wishes. But he also wants to provide for Barb and help her provide for her own children while they’re growing up. This article shows how a qualified terminable interest property (QTIP) trust can keep the family harmonious and balance these interests.
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Should you reinvest dividend income?
May / June 2012
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 542
Abstract: Reinvesting dividends can make your investments grow faster through compounding. For many investors, that is a compelling enough reason to do so. However, reinvesting dividends may not be a good call in all situations. For example, the dividend income might be needed to cover current spending needs. This article discusses both the pros and cons of reinvesting dividend income.
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Hands off! — 4 asset-protection strategies to consider including in your wealth management plan
May / June 2012
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 783
Abstract: When it comes to forming a comprehensive wealth plan, including asset-protection strategies is a must. Executed properly, they can reduce the chances of creditors and litigants gaining access to personal assets. This article looks at four specific strategies: reviewing insurance coverage; sheltering assets in retirement accounts; separating a business interest into different entities; and creating a trust.
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Retirement scenarios — Watch out for potholes that could sidetrack your plans
May / June 2012
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 1056
Abstract: Medical advances have resulted in people living longer than they used to, so it’s reasonable to wonder if age 65 is still a realistic target age for retirement — especially now that the “full” retirement age for Social Security is older. Furthermore, a serious illness, accident or other misfortune could radically alter how long it may be possible to work. This article looks at some key factors to consider when contemplating various retirement scenarios, such as inflation, unexpected medical costs and maintaining adequate growth potential. A sidebar discusses Social Security benefits.
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Absent while on FMLA leave
May / June 2012
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 695
Abstract:Terminating an employee for repeatedly failing to report his or her absences may seem understandable enough. But what if that worker believes the absences are covered under the Family and Medical Leave Act (FMLA)? An appeals court faced such a question in a case in which the plaintiff had unintentionally overstayed her medical leave. Citation: Twigg v. Hawker Beechcraft Corporation, No. 10-3118, Oct. 13, 2011 (10th Cir.)
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Supreme Court rules on the "ministerial exception"
May / June 2012
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 750
Abstract: The Lutheran Church–Missouri Synod categorizes its teachers in two ways: 1) "called," those regarded as having been called to teach by God, and 2) "lay," everyone else. In one instance, a called teacher was replaced by a lay teacher during disability leave and refused a deal that included her resignation. When she threatened to sue, she was terminated. The school claimed a "ministerial exception" that was protected by the First Amendment. This article explains why the U.S. Supreme Court overturned an appeals court decision that sided with the teacher. Citation: Hosanna-Tabor Evangelical Lutheran Church and School v. EEOC, No. 10-553, Jan. 11, 2012 (Supreme Court)
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Qualification before accommodation — Ninth Circuit addresses EEOC guidelines in ADA case
May / June 2012
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 960
Abstract: One cannot obtain protection under the Americans with Disabilities Act (ADA) unless he or she clearly qualifies for it. This was the key issue in a case in which a school district’s Board of Trustees denied provisional teaching authorization to a special education teacher who’d been unable to renew her certificate during a major depressive episode. Soon afterward, they terminated her because she’d violated the terms of her contract by allowing her certification to lapse. She sued, alleging that the Board violated the ADA by discriminating against her because of her disability. This article discusses the appeals court’s ruling. Citation: Johnson v. Board of Trustees Boundary County School District, No. 10-35233, Dec. 8, 2011 (9th Cir.)
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Exempt or owed overtime pay? — FLSA case reinforces importance of employee classification
May / June 2012
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 1041
Abstract: This article discusses a case in which the plaintiffs, all former sales managers, sued in federal court claiming that they’d been misclassified as exempt "administrative" employees and were entitled to unpaid overtime pay. There follows a description of the three-part test used to determine whether a particular employee is administratively exempt from the Fair Labor Standards Act (FLSA) requirements regarding pay. The article then explains why the court found against the plaintiffs. A sidebar reveals a different outcome in a similar case. Citation: Hines et al. v. State Room, Inc. et al., No. 10-2298, Nov. 28, 2011 (1st Cir.). In re Novartis Wage and Hour Litigation, No. 09-0437-cv, July 6, 2010 (2nd Cir.)
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Dealer Digest
May / June 2012
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 466
Abstract: This issue’s “Dealer Digest” discusses how to effectively manage online leads; a Ford executive’s recommendation that dealerships in large metro areas emulate dealerships in small towns; and an increasing share of the used-vehicle market for auto dealers, as opposed to private parties.
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Don’t let unwanted stock get the best of your store
May / June 2012
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 558
Abstract: Which new cars sell quickly in a particular market depends on local customers’ demographics and various vehicles’ popularity at the moment. This article suggests a number of ways for a dealership to avoid letting slow-moving vehicles have a negative impact. They include paying attention to customer satisfaction index scores, working with dealers and customers in other locations, and using undesirable vehicles in creative ways.
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Estate planning checklist — Timing is everything
May / June 2012
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 529
Abstract: One of the essential questions in estate planning is: Who should inherit your assets? The answer can vary during one’s lifetime, and the challenge is to stay current with life changes. It’s also essential to remain on top of tax law developments that will affect the estate. This article offers a checklist of times when one should review their estate plan and make any necessary changes.
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The balance sheet — a critical management tool
May / June 2012
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 1174
Abstract: An income statement is important, but it isn’t the best indicator of a dealership’s financial health. For that knowledge, a balance sheet is necessary. It tells the dealership how well or poorly it’s doing in increasing its equity — and a lot more. This article shows how to use the balance sheet to determine return on equity and calculate debt-service and current ratios. This information can help the dealer determine where its money is going now, while also providing big-picture insights. A sidebar offers a warning about round numbers on the balance sheet — they may signal unsubstantiated estimates, underreported expense or fraud.
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Construction Success Story — Observant contractor anticipates government audit risk
May / June 2012
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 503
Abstract: This issue’s “Construction Success Story” discusses a contractor who consulted his financial advisor after seeing an acquaintance’s company fail a government construction audit, leading to a halt on all job payments and putting the poor fellow’s contract at risk. The advisor showed how to best anticipate the risk of such an audit, and then explained the different types of government audits and some fundamental preparatory steps.