All Articles
Showing 10193–10208 of 10245 results
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6 postmortem strategies for revitalizing an estate plan
January / February 2008
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 920
Abstract: Estate planning is an inexact science. No matter how much time is put into a plan, changing tax laws and personal circumstances can hamper its ability to achieve an estate planner’s objectives. Fortunately, there are postmortem strategies a spouse, executor and beneficiaries can use to reduce estate taxes. This article explores six postmortem estate planning strategies.
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Pondering your policy – Watch out for a little-known tax trap – the transfer-for-value rule
January / February 2008
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 1141
Abstract: Life insurance is an essential building block in an estate plan. But it’s important to handle life insurance policies carefully. Beneficiaries typically are exempt from income taxes on death benefit proceeds. But if a policy is transferred for valuable consideration, the risk of triggering income taxes arises because of a little-known, yet lethal, provision of the Internal Revenue Code called the transfer-for-value rule. This article explains the transfer-for-value rule.
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Practice builders – Offering radiology services as a new revenue stream
Winter 2008
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 467
Abstract: This article tackles the subject of offering radiology services to boost your revenue stream. With the annual market for imaging services closing in on some $100 billion, it’s no wonder that physicians are giving radiology services a close look. This article discusses how to analyze bringing in such a service. (Updated 8/29/12)
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Fewer physicians in small, self-owned practices
Winter 2008
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 155
Abstract: This issue’s “Vital Stats” explores the implications of a national study by the Center for Studying Health System Change regarding small, self-owned medical practices. The study found that the proportion of physicians in solo and two-physician practices decreased significantly in the last decade.
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Issues complicate payment amount – Fair pay for physicians serving as hospital medical directors
Winter 2008
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 733
Abstract: Physicians who are highly regarded by their peers often agree to serve as medical directors of specialty departments in local hospitals. Hospitals and medical directors alike understand that such relationships must be formalized, with compensation being commensurate with the physician’s duties and authority. This article delves into how to establish fair pay for hospital medical directors, without running afoul of federal laws and statutes. (Updated 2/29/12)
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Brace yourself – Pay for performance will change your professional life
Winter 2008
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 1017
Abstract: Like it or not, pay for performance (P4P) is here to stay, and physicians need to face that reality by preparing themselves both operationally and psychologically. This article gives an update on where the health care system is today in regard to P4P programs, and offers some interesting statistics on how these programs are being administered. Finally, the article provides timely tips to help prepare your practice for P4P. An informative sidebar discusses the Physician Quality Reporting Initiative, Medicare’s first step toward P4P.
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How can information technology improve your practice?
Winter 2008
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 676
Abstract: Information technology (IT) solutions are rapidly transforming medical practices and the delivery of health care. This article explores the many ways that IT can help practices gain a competitive edge by streamlining their operations. It also offers practical suggestions for developing a strategic IT plan to assure the solutions support the practice’s long-term goals.
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The digital detective: Using statistics to uncover fraud
January / February 2008
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 335
Abstract: This article explains how Benford’s Law can help uncover financial fraud by examining patterns in tabulated data. It’s almost impossible for someone to manipulate digits so that they appear to conform to Benford’s Law, so analysts use the technique to find suspicious numbers that merit further investigation. (Updated 5/7/12)
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Growing pains – Patent case expands definition of “reasonable royalty”
January / February 2008
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 941
Abstract: In the recent case Monsanto Co. v. McFarling, a Court of Appeals for the Federal Circuit decision has significant implications for patent infringement damage calculations. This article describes the case’s background and explains the court’s reasoning in the case, which provides plaintiffs with additional ammunition for building a reasonable royalty claim. The decision also requires plaintiffs on both sides of patent infringement cases to look beyond “established” royalty rates at other economic factors that affect the amount to which the parties would agree in a hypothetical negotiation. Citation: Monsanto Co. v. McFarling, 488 F.3d 973 (Fed. Cir. 2007).
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Are you up-to-date on the AICPA’s new valuation standards?
January / February 2008
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 807
Abstract: Last summer, the American Institute of Certified Public Accountants (AICPA) finalized Statement on Standards for Valuation Services (SSVS) No. 1, which applies to CPAs who perform business valuations in engagements accepted on or after Jan. 1, 2008. This article explains the types of engagements SSVS No. 1 covers and the extent of information a valuation analysis performed by a CPA should contain. The article notes that it’s useful for attorneys and others to become familiar with these and other professional organizations’ valuation standards to ensure their experts’ methods and conclusions meet all relevant requirements.
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Hope for the best, prepare for the worst – Avoiding valuation disputes in buy-sell agreements
January / February 2008
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 1210
Abstract: If a buy-sell agreement fails to clearly spell out a valuation method to be used in the event of death, disability or divorce, the door is open for disputes. This article explains the steps to take in setting up a buy-sell agreement’s valuation provision, including selecting the appraiser and defining key terms. (Updated 5/7/12)
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Reverse religious discrimination alleged
January / February 2008
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 701
Abstract: The question before the Ninth Circuit was whether a plaintiff could maintain her claim of reverse religious discrimination for her employer’s failure to promote her. Reversing a grant of summary judgment, the Ninth Circuit held that the plaintiff had presented evidence showing that she was more qualified for the job than the promoted person and that a reasonable fact-finder could find that her evidence made the employer’s proffered reasons “unworthy of credence.” Noyes v. Kelly Services, 488 F.3d 1163 (9th Cir. 2007)
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ADA interactive process clarified
January / February 2008
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 819
Abstract: The Americans with Disabilities Act requires an interactive process between an employer and an employee who requests an accommodation because of a disability. This article reports the Eighth Circuit’s detailed description of the process. The article also discusses, in a sidebar, why the ADA doesn’t require an employer to reassign a qualified disabled employee to a vacant position if that would violate the employer’s legitimate nondiscriminatory policy to hire the most qualified candidate. EEOC v. Convergys Customer Management Group, 491 F.3d 790 (8th Cir. 2007) Huber v. Wal-Mart Stores, 493 F.3d 1002 (8th Cir. 2007)
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Employer’s harassment liability when victim fails to follow report procedure
January / February 2008
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 803
Abstract: The Seventh Circuit answered this question in the affirmative. The court reinstated the employee’s suit, finding that a jury could reasonably find that the employer had acted negligently in discovering or remedying the alleged harassment. Bombaci v. Journal Community Publishing Group, 482 F.3d 979 (7th Cir. 2007)
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Punitive damages require malice or reckless indifference
January / February 2008
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 709
Abstract: The Sixth Circuit ruled that an employer wasn’t off the hook for punitive damages for sexual harassment, even though it claimed that it hadn’t acted with the requisite malice or reckless indifference. This article explains why the court reinstated a jury’s $75,000 punitive-damages reward to an employee. Parker v. General Extrusions Inc., 491 F.3d 596 (6th Cir. 2007)
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For what it’s worth: Valuation in the courts – Cherry-picking trumps splitting the difference
Winter 2008
Newsletter: Valuation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 579
Abstract: In this issue’s “For what it’s worth: Valuation in the courts,” we discuss divorcing couples and their unresolved valuation differences. To wit, disputing parties cannot expect judges to simply split the difference and average opposing expert opinions. Rather, courts will more than likely take in the science underlying each business appraisal and then “cherry pick” the most sensible portions of each expert’s analysis. A recent Florida case demonstrates just such a scenario. Citations: Augoshe v. Lehman, (2007 Fla. App., No. 2D05-2034, August 10, 2007); Solomon v. Solomon, (861 So. 2d 1218, 1221, Fla. 2d DCA 2003).