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Estate Planning Red Flag – Your revocable trust isn’t fully funded
September / October 2020
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 309
Abstract: Revocable trusts provide significant benefits, including the ability to avoid probate of the assets they hold and facilitating management of a person’s assets in the event he or she becomes incapacitated. To obtain these benefits, however, the person must fund the trust — that is, transfer title of assets to the trust or designate the trust as the beneficiary of retirement accounts or insurance policies. This brief article explains what happens when the trust isn’t fully funded.
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EEOC rules – Background checks require caution
July / August 2017
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 309
Abstract: One of the best ways to guard against employee fraud is to conduct thorough background checks before hiring employees. But keep in mind that, if a dealership uses an applicant’s background information to make an employment decision, it must comply with federal and state laws that protect applicants from discrimination. This article highlights EEOC nondiscrimination laws.
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Due-date changes for partnership and C corporation returns
October 2015
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 309
Abstract: On July 31, 2015, the Highway Act was signed into law, providing a three-month extension of the general expenditure authority for the Highway Trust Fund. Part of this extension was paid for by changes to tax compliance provisions, the most significant of which is a change to the longstanding due date for C corporation [Form 1120 (“U.S. Corporation Income Tax Return”)] and partnership [Form 1065 (“U.S. Return of Partnership Income”)] returns. This article notes these forms’ due dates, beginning with 2016 returns.
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Determining causation: What’s the expert’s role?
May / June 2013
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 309
Abstract: Tracing damages to a defendant’s alleged misconduct is important in complex commercial litigation. Damages typically are measured by a plaintiff’s lost profits. But declining profits can be caused by many factors, such as increased competition and rising costs, product obsolescence, legal issues, economic and industry trends, and regulatory changes. This article offers two real-world examples of how inexperienced “experts” failed to distinguish damages caused by the defendant’s acts from other types of business losses. Concord Boat Corporation v. Brunswick Corporation, 207 F.3d 1039 (8th Cir. 03/24/2000) Penn Mart Supermarkets, Inc. v. New Castle Shopping, LLC, No. 20405-NC (Del. Ch. 2005)
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The critical difference between valuations and calculations
May / June 2012
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 309
Abstract: This brief article delineates the differences between valuations, which require a full range of appraisal procedures and approaches, and calculations, which are less comprehensive and more limited in scope. It’s important for potential users of appraisal reports to understand these distinctions in order to determine which type of report is most appropriate for their needs.
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Wedding bells require special tax planning
Year End 2011
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 309
Abstract: A couple that gets married in 2011 — even as late as Dec. 31 —is married the entire year for income-tax purposes. For better or for worse, this may have a major impact on their tax liability that they should consider before year end. This brief article discusses tax planning issues related to the “marriage penalty” and to filing jointly vs. separately.
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CLB Quickcase – LeClear v. Fulton Court decision turns on disregarded deed restrictions
November / December 2008
Newsletter: Construction Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 309
Abstract: This issue’s “CLB Quickcase” gives readers a pithy snapshot of a case in which deed restrictions played a key role in a dispute between property owners and a resident on that property who wanted a new driveway — at the cost of a couple of spruce trees.