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Showing all 10 results
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Should you convert your balance to a Roth IRA?
September / October 2018
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 758
Abstract: An individual with a big balance in a traditional IRA may want to convert some or all of it to a Roth IRA. This article outlines the benefits and tax consequences of such a move and warns that, starting in 2018, Roth IRA conversions are irrevocable. A sidebar discusses the “pro-rata rule,” which treats all traditional IRA funds transferred to a Roth IRA as a single account.
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Are you ready for e-discovery in the IoT age?
May / June 2017
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 758
Abstract: Today, attorneys face a new frontier in discovery — the so-called “Internet of Things” (IoT). This article discusses the implications for e-discovery as society becomes increasingly connected to the Internet. A sidebar showcases how the IoT has become part of our everyday lives, creating opportunities and risks for clients.
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Your best retirement asset is you – Protect your financial future with disability income insurance
September / October 2014
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 758
Abstract: The possibility that a serious illness or injury could dampen one’s earnings is real. But long-term disability income insurance recoups some income should the policyholder become disabled and unable to work. This article offers an overview of this insurance and explains the pluses and minuses of group and individual coverage. As a sidebar explains, disability during one’s prime earning years is more common than many may think.
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Make sure your expert is really an expert — Passing the Daubert test
September / October 2012
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 758
Abstract: Courts increasingly hold expert witnesses to a higher standard — considering, among other things, the expert’s education, experience and credentials. An expert who fails the court’s admissibility standards may be completely or partially excluded from testifying — putting the party that’s retained the expert at a significant disadvantage. This article explains the Daubert test: guidelines for admitting expert witnesses that attorneys need to be familiar with when using a valuator in a legal context. Recommended Article
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Where it went right — How 4 FLPs recently passed muster with the Tax Court
Summer 2012
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 758
Abstract: The IRS continues to challenge the validity of family limited partnerships (FLPs). But this article looks at one case in which the U.S. Tax Court ruled that some IRS-challenged transfers related to FLPs were indeed valid. This article explains the reasoning behind the court’s decision — but, in so doing, illustrates why a qualified estate planning attorney and financial expert’s assistance is needed to properly draft, execute and defend any such partnership. Citation: Estate of Beatrice Kelly v. Commissioner, No. 24783-08, March 19, 2012 (T.C. Memo. 2012-73)
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Business owners should consider a Roth 401(k)
August / September 2011
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 758
Abstract: The Roth IRA has become a well-known type of retirement plan, but the Roth 401(k) is also a benefits option worth considering. This article explains the Roth 401(k) in relation to Roth IRAs and traditional 401(k)s — particularly in terms of distributions and taxation.
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Getting to know the tax code – 401(k) plan design defined by IRS rules
Year End 2010
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 758
Abstract: The name “401(k) plan” should provide the first hint that qualified retirement plan design is governed, in part, by the IRS. While Internal Revenue Code (IRC) Section 401(k) governs many aspects of qualified retirement plans, other IRC sections govern coverage requirements, employee contributions and the elective deferral limit. This article summarizes some of these rules and how they can impact a plan’s design and its ultimate success.
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How valuators assess the rising risk of fraud
September / October 2009
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 758
Abstract: The current economic downturn has produced an upswing in incidents of occupational fraud, so it’s imperative for businesses to step up efforts to deter and detect it. An important part of the valuation process is identifying potential risks and gauging whether management has taken appropriate action to mitigate those risks. This article explains how valuators evaluate internal controls and corporate culture, tailoring their analyses of fraud risks based on the subject company’s size, complexity, industry and goals. The article has an accompanying pie graph chart that shows business fraud scheme type and prevalence over the past few years.
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Does job title exempt an employee from overtime pay?
September / October 2008
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 758
Abstract: That was the question before the Eleventh Circuit. This article explains why the court held that a grocery chain’s laid-off “store managers” were entitled to overtime pay under the Fair Labor Standards Act because their primary duties weren’t managerial. Rodriguez v. Farm Stores Grocery, Inc., F.3d, 2008 WL 215817, C.A.11 (Fla.), January 28, 2008 (NO. 06-13303, 06-13186).
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The fair value remedy – Important considerations in minority shareholder disputes
Spring 2008
Newsletter: Valuation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 758
Abstract: Minority shareholders who feel mistreated in a major business transaction can file suit against controlling owners. For instance, a minority shareholder might object to a stock-for-stock or “squeeze-out” merger. Or, if a proposed transaction will reduce a minority shareholder’s compensation, divert corporate assets — or both — he or she may file an oppression suit. This article explains how, in such cases, courts will often apply a fair value remedy. (Updated 2/7/12)