September / October
Showing 449–464 of 608 results
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Shopping for tax savings – Relocating a trust to a tax-friendly state
September / October 2011
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 625
Abstract: If a trust is subject to high state income taxes, it may be possible to change its residence — or “situs” — to a state with low or no income taxes. But not all trusts are the same — nor are state laws. This article explains which types of trusts may be good candidates for relocation, along with the factors that states use in determining a trust’s state of “residence” for tax purposes. It also discusses the steps involved in moving a trust.
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Pension payouts: What’s the best option?
September / October 2011
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 929
Abstract: One tough decision that retirees face is choosing the best option for receiving payouts from a pension plan. Would a lump-sum payment be the best option, or would it be better to go with an annuity? If the latter, is it better to go with single life or joint life? What about combining a single-life pension payout with a life insurance policy? As this article explains, the answers depend on such factors as the beneficiary’s and spouse’s actuarial life expectancies, current health conditions and family medical histories, along with current financial needs and the possible desire to provide a spouse with a continuing source of current income. A sidebar shows how a breakeven analysis can assist the decision-making process.
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Employer, pregnant worker clash over frequent absences
September / October 2011
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 592
Abstract: Work/life balance is an important human resources concept. But when an employee tips the scales more toward “life” than “work,” conflicts may arise. This article looks at the case of a newly employed pregnant woman who was not yet eligible for leave under the Family and Medical Leave Act (FMLA), but who took frequent absences. She claimed that her termination was a “constructive discharge” in violation of Title VII of the Civil Rights Act. Trierweiler v. Wells Fargo Bank, No. 10-1343, April 8, 2011 (8th Cir.)
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Drawing the line on customer abuse of employees
September / October 2011
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 752
Abstract: There’s a saying: “The customer is always right.” But, when it comes to employee discrimination and harassment at the hands of customers, this isn’t true. This article looks at a case in which an aide at a care center was repeatedly harassed by a resident. But, when she called him a profanity, she was fired by an administrator who was unaware of her complaints about the resident. Aguiar v. Bartlesville Care Center, No. 10-5002, April 18, 2011 (10th Cir.)
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Don’t go easy – ADA case reveals risk of lenient performance evaluations
September / October 2011
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 646
Abstract: Employers that accommodate a worker under the Americans with Disabilities Act (ADA) may feel obliged to “go easy” on that employee during performance evaluations. But, as revealed in one case, failing to exercise objectivity in a job review could leave the employer vulnerable in a lawsuit. A disabled employee with good performance reviews obtained a new position in her agency. She was then judged to be error-prone and was terminated within the probationary period. Was she the victim of discrimination, or had she earlier received lenient evaluations? This article examines the court’s ruling. Whitfield v. State of Tennessee, No. 09-6488, March 25, 2011 (6th Cir.)
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Volunteer or employee? Golf coach looks for overtime green in FLSA case
September / October 2011
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 873
Abstract: Teachers or other staff members will often take on additional leadership duties, but it’s long been a contentious matter as to whether the Fair Labor Standards Act (FLSA) should cover these volunteers. In one case, a school board employee served as the golf coach at a district high school and was paid a stipend. Following a Department of Labor guidance letter, the board decided to continue allowing nonexempt employees to coach but discontinued its policy of paying overtime. The employee sued. This article discusses the court’s ruling, while a sidebar looks at whether for-profit businesses qualify for an FLSA exemption in regard to interns. Purdham v. Fairfax County School Board, No. 10-1048, March 10, 2011 (4th Cir.)
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Dealer Digest – Repeal of the expansion of Form 1099 reporting
September / October 2011
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 422
Abstract: This issue’s “Dealer Digest” looks at the repeal of legislation that would have required significant expansion of Form 1099 reporting; improved opportunities for auto loan financing, although the subprime market is lagging; and some innovative sales techniques Down Under.
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Is it a maintenance expense or a capital improvement?
September / October 2011
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 420
Abstract: If a dealer puts on a new roof, tiles the showroom floor or makes cosmetic changes, is it a maintenance expense that can be fully deducted on the 2011 tax return or a capital improvement that must be depreciated over a longer period? The wrong approach may mean more money now but trouble with the IRS later. This article notes that the IRS is looking at this area with increased scrutiny, and gives examples of projects that the agency regards as capital improvements.
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How to find out your dealership’s value
September / October 2011
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 957
Abstract: A business valuation is essential when selling a dealership, but it can be beneficial in other circumstances, such as when drafting a buy-sell agreement or preparing an estate plan. This article shows how valuators consider tangible and intangible assets, a wide range of valuation multiples and cap rates, and many other factors that can affect value. A sidebar explains that, for dealers who are selling their business, a valuator can prepare financial statements for buyer scrutiny by making various adjustments to earnings — a process called “normalizing.”
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Dos and don’ts for boosting service department profits
September / October 2011
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 718
Abstract: Revenue from maintenance and repairs combined with income from vehicle sales makes the world go round for auto dealerships. And when car and truck sales are down, service department profits can be a bread-and-butter source. This article offers some dos and don’ts that dealers should consider as they manage this golden egg. The suggestions cover metrics, staffing, pricing, operations and customer service.
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Construction Success Story – Housing contractor turns extra work into extra pay
September / October 2011
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 433
Abstract: This issue’s “Construction Success Story” looks at the case of a midsize housing contractor who was barely scraping by, in spite of a relatively healthy roster of jobs. When she visited her financial advisor, she learned of better procedures for documenting extra work and change orders.
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Staying focused in the fight against profit fade
September / October 2011
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 636
Abstract: It’s common for a project to start out strong, but then encounter delays and incidental added work and changes that hurt the bottom line. There’s a name for these situations: “profit fade.” There are also a variety of ways to stay focused in the fight against this continuing problem. As this article discusses, they include knowing the contract and budget; staying on top of changes; and making sure the assumptions used in estimating the projects are valid.
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3 ways to get more from mobile technology
September / October 2011
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 436
Abstract: Contractors who juggle projects at multiple sites know it can be tricky to accurately track job data and employee activities. The good news is that there are now a wide variety of apps available for smartphones, tablet computers, laptops and construction vehicles that allow contractors to store and view data regarding labor hours, vehicle and equipment use, and daily job-site production. This article examines three of these: wireless time cards, geo-fencing technology, and global positioning systems.
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Year end tax planning – Explore current incentives to boost your cash flow
September / October 2011
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 935
Abstract: Many current tax incentives are set to expire at the end of this year (though Congress might extend them), so now is a good time for contractors to start exploring ways to lock in those breaks and lower their 2011 tax bill. This article looks at some of these breaks, such as those applying to hiring workers from certain disadvantaged groups; constructing energy-efficient buildings; conducting research and development; and purchasing certain assets. A sidebar shows how cost segregation studies offer bigger tax savings than ever.
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Tax Tips – Good news for gift card sellers- Watch out for audit red flags – Know the facts before you invest in municipal bonds
September / October 2011
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 456
Abstract: This issue’s “Tax Tips” discusses IRS rulings regarding deferral of gift-card income; “red flags” that may trigger an IRS audit; and why municipal bonds touted as “tax-free” might not necessarily be so — and why, even if they are, it’s important to calculate the taxable equivalent yield to determine whether it’s a good deal.
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Want to defer tax? – Consider a Sec. 1031 exchange
September / October 2011
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 812
Abstract: A Section 1031 exchange allows investors to defer the gain on real or personal property used in a business or held for investment if, instead of selling it, they exchange it solely for property of a “like kind.” Alternatively, a reverse exchange may be the answer for those who come across an ideal investment property that they’d like to trade into, but who have no time to sell an existing property. This article provides details, but also lists five potential traps investors should be wary of.