567
Showing 1–16 of 17 results
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AI takes hold in law firms
Fall 2020
Newsletter: Law Firm Management
Price: $225.00, Subscriber Price: $157.50
Word count: 567
Abstract: Artificial intelligence (AI) — which is defined as computers that perform tasks that typically require human intelligence — climbed out of the pages of science fiction and into the real world some time ago. But the legal industry has only recently begun to embrace its possibilities. While AI already is making an impact in so-called Big Law, it also can help attorneys and administrators at smaller firms. Moreover, as firms increasingly commoditize legal services, clients expect firms to use every tool they can to expedite work and cut costs. This article examines how law firms can use AI to their advantage.
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Cost approach – Taking the balance sheet to a different level
May / June 2020
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 567
Abstract: The cost (or asset-based) approach specifically focuses on a company’s balance sheet. This article explains how this approach works and when it might be an appropriate method of valuation.
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Cost approach – Taking the balance sheet to a different level
May / June 2020
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 567
Abstract: The cost (or asset-based) approach specifically focuses on a company’s balance sheet. This article explains how this approach works and when it might be an appropriate method of valuation.
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Going green can pay off for law firms
Fall 2019
Newsletter: Law Firm Management
Price: $225.00, Subscriber Price: $157.50
Word count: 567
Abstract: Adopting green practices is no longer just about protecting the environment – both clients and job candidates increasingly are considering law firms’ sustainability efforts these days. This article looks at how, focusing on areas such as paper use, energy conservation, smart design and procurement, law firms make themselves more appealing to these potential stakeholders.
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Beware of procurement fraud
January / February 2018
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 567
Abstract: Scams involving vendors and suppliers are among the most prevalent — and potentially damaging — types of fraud today. This article describes different types of procurement schemes and offers guidance on how to detect and prevent them.
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Court looks beyond face value in age discrimination decision
November / December 2017
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 567
Abstract: When a terminated employee took the comments of his company’s CEO at face value, he concluded that age discrimination was at work. As this article relates, it was up to the Eighth Circuit Court of Appeals to put those comments in context and decide whether the employer had indeed violated the Age Discrimination in Employment Act. Aulick v. Skybridge Americas, Inc., No. 16-2648, June 19, 2017 (8th Cir.)
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The benefits of donating appreciated stock
April / May 2017
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 567
Abstract: Making charitable donations is a high priority for many individuals and families. Doing so enables them to financially support charitable organizations and causes they believe in and may lower their income taxes. This article discusses the benefits of donating publicly traded stocks or securities.
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Why law firms should look to the cloud
Fall 2016
Newsletter: Law Firm Management
Price: $225.00, Subscriber Price: $157.50
Word count: 567
Abstract: Law firms have been slower to adopt cloud computing than other businesses, largely because of privacy and security concerns. But as this article explains, cloud computing services now address these issues with sophisticated protections. And because the technology does away with pricey contracts and per-user licensing fees, cloud services are very cost-effective.
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Effective patient scheduling depends on finding the right fit
Summer 2016
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 567
Abstract: Generally, physicians adhere to three scheduling approaches: 1) traditional, 2) wave (sometimes called steady stream) and 3) modified wave. But sometimes adjustments to a practice’s preferred approach are warranted. This article discusses various considerations in finding a system that’s just the right fit.
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What makes a property sale a “dealer” sale for tax purposes?
May / June 2016
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 567
Abstract: When the IRS classifies a sale of real property as a “dealer” sale — meaning the property was held for sale to customers in the ordinary course of a trade or business — the tax ramifications can be quite dramatic. This article explains how a California couple who conducted real estate business through several entities were challenged by the IRS. The property was originally acquired for development but the taxpayer contended that it held the property primarily to allow the market to recover from the recession. The article explains why the IRS viewed it as an investment.
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Pumping up retirement contributions – Cash balance plans
September / October 2015
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 567
Abstract: With individual income tax rates at their highest levels in years, maximizing contributions to tax-deferred retirement vehicles is an important strategy. For business owners who got a late start saving for retirement, a cash balance plan can help turbocharge their contributions while allowing them to enjoy substantial current tax deductions. This article describes the differences between defined contribution plans and defined benefit plans.
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Normalizing shines a better light on company financials
February / March 2015
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 567
Abstract: One of the many items on a prospective business seller’s “to do” list is to normalize — or adjust — their financial statements. This becomes necessary when various accounting methods have been used to reduce income and minimize taxes, and the business’s owner is paying expenses that a buyer might consider “extraordinary.” This article discusses how experts normalize depreciation, executive compensation, inventory, loan and lease items.
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Defined-value gifts — Give now, value later
October / November 2012
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 567
Abstract: Making large gifts can be a challenge if they consist of illiquid, difficult-to-value assets. They must be supported by a business valuation, and there’s a risk that the IRS will claim, years later, that a gift was undervalued for tax purposes. But, as this article explains, a defined-value gift — which is a gift of assets that equal a specific dollar amount, rather than a set number of FLP units or a fixed percentage of a business — protects against unexpected taxes down the road. With little time before this year’s record-high exemption amount expires, a defined-value gift can avoid the need for rushed valuations and unintended tax consequences.
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The Court has ruled — How the PPACA may affect your practice
Fall 2012
Newsletter: Vital Signs
Price: $225.00, Subscriber Price: $157.50
Word count: 567
Abstract: The U.S. Supreme Court issued the most significant ruling of its 2011-12 session by upholding the constitutionality of most of the Patient Protection and Affordable Care Act (PPACA). This article examines the direct results of the ruling and shows what physicians can expect.
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Asset valuation: A key component of your estate plan
September / October 2012
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 567
Abstract: When one makes a noncash gift, a professional valuation can reduce the chances that the IRS will challenge the gift tax return, thus decreasing the possibility of unplanned tax liability. This article examines the three-year statute of limitations during which the IRS can challenge the value that’s reported on a gift tax return, along with the penalties for making “substantial” or “gross” misstatements.
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Court decision may affect health plan reimbursement provisions
June / July 2012
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 567
Abstract: Historically, plan sponsors and administrators have come to rely on an ERISA provision for full reimbursement of medical expenses paid to participants if the plan document contains specific language to this effect and injured participants recover money from third parties. However, the U.S. Court of Appeals for the Third Circuit recently refused to enforce such a provision. In making this decision, the court significantly departed from existing case law. This article summarizes the case and how it may affect plan reimbursement provisions. Citation: US Airways, Inc. v. McCutchen, 663 F.3d 671 (3d Cir. Nov. 16, 2011); 29 USC 1132(a)(3).