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Showing 17–32 of 32 results
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Should your auditor do your taxes?
June / July 2016
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 552
Abstract: Should public companies use the same firm to perform external audits and prepare their tax returns? This article explores the question. Under the Sarbanes-Oxley Act, auditor-provided tax services don’t necessarily raise independence issues. But companies are urged to have their audit committees closely review such arrangements.
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Property dividends: Handle with care
March / April 2016
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 552
Abstract: Corporate shareholders sometimes receive distributions in the form of property rather than cash. And while there’s nothing wrong with this practice, it’s important to understand the tax implications. This article explains the tax treatment of distributions, including gain property and loss property.
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When is it right to disclose government investigations?
Year End 2015
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 552
Abstract: When a company receives a subpoena or a notice from a government entity, watch out. Regulation S-K sets forth reporting requirements for various SEC filings. For example, Item 103 requires companies to describe “any material pending legal proceedings, other than ordinary routine litigation,” including “any such proceedings known to be contemplated by governmental authorities.” This article discusses the ins and outs of government investigations.
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Acquiring a physician practice? Make sure you perform adequate due diligence
Fall 2015
Newsletter: Healthcare Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 552
Abstract: Across the nation, community hospitals are scoping out acquisitions of physician practices. Their goal is to boost the bottom line, cut unnecessary costs and improve patient care. If a hospital is interested in acquiring these practices, it’s critical to bring in qualified consultants to ensure that everything is on the “up and up” before any contract is signed. This article offers tips on how to review a hospital’s revenues and expenses and watch out for past commitments.
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How to use leverage to your firm’s advantage
Spring 2015
Newsletter: Law Firm Management
Price: $225.00, Subscriber Price: $157.50
Word count: 552
Abstract: This article explains how leverage — allocating work to the right people at the most cost-effective level possible — can improve a law firm’s efficiency and boost profitability. It suggests that firms build client teams that are guided by clearly stated goals and recommends that continuous improvement measures be taken.
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Back from the future – Discounting losses for lost profits damages
January / February 2015
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 552
Abstract: Increasingly, financial experts are asked to project damages for losses that a plaintiff will incur in the future and discount those losses to present value. Discounting comes into play in business litigation such as infringement and breach-of-contract cases. This article discusses how experts use discount rates and gives examples of common rates.
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How will the GST tax affect your estate plan?
August / September 2014
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 552
Abstract: A new grandparent often considers making a gift to the newest member of the family. However, before taking action, it’s important to understand how the generation-skipping transfer (GST) tax may affect an estate plan. The GST tax is a flat tax on transfers that skip a generation. This article offers the definition of a “skip” person and particular situations in which the GST tax applies. It also discusses allocating the GST tax exemption in a way that maximizes the tax savings.
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Why now is a good time to review your estate plan
July / August 2013
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 552
Abstract: Whether a company is family-owned or not, it’s important to plan for how the wealth one has accumulated to be passed to heirs — if not ownership of the business itself. Now that the American Taxpayer Relief Act of 2013 (ATRA) has finally brought some certainty to estate planning, it’s a good time for contractors to review their estate plans. This article discusses how estate tax changes affect construction company owners.
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What’s up with your DOCs?
Summer 2013
Newsletter: Auto Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 552
Abstract: Many dealership owners skim over daily operating control reports, or “DOCs,” every morning, but do little else with them. The numbers on the report are ballpark at best, they reason, so it wouldn’t be smart to base business decisions on them. But the data in the DOCs is as good as the procedures the dealer puts in place to collect it. This article shows how dealers can use the wealth of information these reports contain for decision making and planning — provided they exercise the discipline necessary to collect the data on a near real-time basis.
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Are your retirement savings secure from creditors?
March / April 2013
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 552
Abstract: People who have significant assets in employer-sponsored retirement plans or IRAs should understand the extent to which those assets are protected against creditors’ claims. This article discusses which plans are protected only in bankruptcy and which are also protected outside bankruptcy, and what steps to take to strengthen protection.
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Court shelves first-sale doctrine for foreign-made works
February / March 2012
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 552
Abstract: It’s well-settled law that the owner of a lawfully purchased copyrighted work is generally free to resell that copy of the work without restriction. But what if the work was made overseas? This article discusses a U.S. Court of Appeals ruling holding that foreign-made works can’t be so freely resold. This potentially far-reaching ruling could restrict resale of a wide range of products produced abroad. But the court acknowledged a tension between two different sections of the Copyright Act, which could ultimately lead to a review by the U.S. Supreme Court. Citations: John Wiley & Sons, Inc. v. Kirtsaeng, No. 09-4896, Aug. 15, 2011 (2nd Cir.); Omega S.A. v. Costco Wholesale, Nos. 07-55368, 07-56206, Sept. 3, 2008 (9th Cir.)
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Fair disclosure – Why companies need a Regulation FD policy
April / May 2011
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 552
Abstract: The SEC adopted Regulation FD (for “fair disclosure”) more than 10 years ago to address the “selective” disclosure of information by public companies. But recently, the agency has become more aggressive in pursuing violators — as demonstrated by several high-profile SEC enforcement actions. This article explains why companies need a written Regulation FD policy.
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Could a medication’s side effects trigger ADA protection?
September / October 2010
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 552
Abstract: Most cases involving the Americans with Disabilities Act (ADA) center on a bodily disability. But, in the event a worker’s medical condition doesn’t qualify as a disability, could harsh side effects from his or her medication still trigger ADA protection? That was the question faced by an appeals court. This article discusses the criteria that allow a medical treatment’s side effects to constitute a disability, and when an impairment should not be considered disabling.
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Time to tighten internal controls
July / August 2010
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 552
Abstract: The recent economic downturn has provided ideal conditions for occupational fraud. Now more than ever, companies need a forensic expert to perform a fraud risk assessment. Forensic experts typically start their risk assessment with five steps recommended by the Association of Certified Fraud Examiners. This often results in recommendations for internal control upgrades, many of which can be simple and inexpensive.
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The pros and cons of 401(k) loans
November / December 2009
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 552
Abstract: In today’s tough economy, many people are struggling to meet their day-to-day expenses. At the same time, the credit crunch has made it harder to obtain traditional loans. This article looks at one enticing alternative, which is to borrow against your 401(k) account, if your plan permits it. This can be a risky strategy, though, so it’s generally best considered only as a last resort
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Recent NLRB rulings settle long-standing litigation
May / June 2008
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 552
Abstract: Some recent National Labor Relations Board (NLRB) rulings settle long-standing litigation. The decisions came about by close margins — many were decided by 3-2 votes and, for the most part, they favor open-shop contractors. This article provides summaries of the rulings in question.