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Showing all 12 results
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There’s no time like the present to draft your will
January / February 2020
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 732
Abstract: A well-crafted, up-to-date will is the cornerstone of an estate plan. Importantly, it can help ease the burdens on your family during a difficult time. This article details what a will should address.
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Staying ahead of the game – Review your real estate valuation program
Spring 2019
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 732
Abstract: The value of real estate collateral typically is fundamental to the value of many loan portfolios. So it’s important to stay on top of real estate value fluctuations and obtain periodic appraisals according to the rules. This article points out that lenders should understand interagency guidelines, maintain program independence, use selection criteria for valuators and become familiar with appraisal standards. The article suggests that, to ensure real estate collateral is sound, it’s important to set up an effective, efficient and comprehensive review program.
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Business growth – Line up your strategies before expanding
Fall 2015
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 732
Abstract: Most closely held business owners want to grow their companies. But growth results in a whole new set of challenges for businesses. This article explores how to plan growth initiatives carefully, so that growth doesn’t lead to cash flow and other financial problems. How to finance growth is discussed, along with various growth strategies.
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No time like the present — With favorable estate tax and real estate environments, use a QPRT to give away your home
July / August 2012
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 732
Abstract: A qualified personal residence trust (QPRT) can be an effective tool for transferring a home to children or other family members at the lowest possible tax cost — while continuing to live in it. And given the current favorable estate tax environment and depressed real estate market, now may be the ideal time to establish one. This article explains the benefits of QPRTs and lists several factors that have created a favorable environment for them.
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FLPs on trial — IRS argues for taxability of transferred assets
Winter 2012
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 732
Abstract: This article looks at a recent court case in which the IRS argued that assets transferred to a family limited partnership (FLP) should be included in the transferor’s taxable gross estate. The provisions of the partnership agreement came from a standard form the decedent’s attorney used for such agreements. But, according to the Tax Court, the agreement didn’t necessarily reflect the decedent’s actual, primarily testamentary, reasons for forming the FLP. The court explained the specific reasons why the agreement failed to meet the requirements of an FLP. Citation: Estate of Turner v. Commissioner of Internal Revenue, T.C. Memo. 2011-209, Aug. 30, 2011 (U.S. Tax Court)
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Assessing ADA protection for recovering addicts
January / February 2012
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 732
Abstract: A plaintiff who’d completed an inpatient drug rehabilitation program asked his employer whether he could return to work. He was told yes, but with reduced compensation. He filed a lawsuit alleging that he was subject to unlawful discrimination. In response, the employer argued that he wasn’t protected by the Americans with Disabilities Act because, it asserted, he’d still been a drug user when he’d asked to be rehired. This article looks at whether the one month that the plaintiff had spent in the treatment program qualified him for protection under the ADA’s safe harbor provision for people not currently using drugs. Citation: Mauerhan v. Wagner Corporation, Nos. 09-4179 & 09-4185, April 19, 2011 (10th Cir.)
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Keeping key players on board with incentives
October / November 2010
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 732
Abstract: For many business buyers, their target’s executives and other key employees are a large part of the company’s appeal. An exodus of top talent after an M&A is announced can reduce the selling company’s value significantly. So sellers need to ensure that personnel remain on board during and after a merger. This article describes some of the financial and other incentives that can help companies retain key employees, while a sidebar explains how including them on the M&A deal team can ensure their loyalty.
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4 principles for successful investing
March / April 2010
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 732
Abstract: Even though there’s no single way to ensure investment success, most successful investors follow a set of principles that hold true in all markets. Specifically, it’s important to know one’s financial goals and develop a plan for pursuing them; diversify investments; pay attention to the tax ramifications of different investments; and stick with the plan, regardless of what’s happening in the financial markets.
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8 first-time seller mistakes
February / March 2010
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 732
Abstract: If they’re not careful, business owners selling their first company can make serious mistakes that jeopardize the deal or result in a lower sale price. Selling successfully requires extensive advance preparation and strategizing. It’s important to avoid a number of mistakes, including incorrectly estimating the business’s value, misunderstanding the buyer’s motivation and revealing too much confidential information to the wrong buyer.
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The high cost of worker misclassification
November / December 2009
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 732
Abstract: Independent contractors (ICs) offer businesses several advantages. Unlike with employees, you don’t have to withhold income and payroll taxes; make Social Security, Medicare and unemployment insurance contributions; pay overtime; or provide employee benefits. Treating an employee as an IC has always been risky. But in the last few years, these relationships are being looked at more closely and more often. Revenue-strapped tax authorities are scrutinizing worker relationships and often reclassifying ICs as employees. This article reviews the risks of worker misclassification and offers tips on how to tell the two apart.
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Shareholder damages – More class action cases, less certainty
July / August 2009
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 732
Abstract: The number of securities class action suits has escalated in recent years. And because greater market volatility historically correlates with an increased level of securities litigation, the numbers can be expected to rise. Market instability can also complicate the already tricky process of calculating shareholder damages. This article discusses some of the steps involved in attributing price, along with the trading models that might be used in aggregating damages.
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Against the clock – Proximity of harassment complaints to firing is key in retaliation case
January / February 2009
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 732
Abstract: Could a plaintiff who had complained of sexual harassment two months before being fired succeed in bringing a retaliation claim? This article explains why the Eighth Circuit ruled that two months was too long to support an inference of a causal connection. Van Horn v. Best Buy Stores, 526 F.3d 1144, 1149 (8th Cir. 2008)