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Showing all 12 results
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A living trust and a pour-over will – Two estate planning documents working in tandem
Year End 2022
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 878
Abstract: Comprehensive estate planning often goes much further than simply having a will. For instance, one can provide for transfers of assets to a living trust (also known as a revocable trust) to supplement the will. For many, the best part of this strategy is that the trust assets don’t have to pass through probate. An additional step can be taken by creating a pour-over will. This article explains how a living trust and a pour-over will work together. A sidebar explains the differences between a revocable and irrevocable trust.
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“Small” is bigger than ever – Is your business eligible for expanded tax benefits?
January / February 2020
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 878
Abstract: Small businesses enjoy several tax advantages that may allow them to reduce their tax bills, defer taxes and simplify the reporting process. Until recently, federal tax rules generally defined “small business” as one with average annual gross receipts of $5 million or less ($1 million or $10 million in some cases) for the three preceding tax years. But the Tax Cuts and Jobs Act (TCJA) increased the threshold to $25 million for tax years beginning after 2017. This article explains the benefits of being a “small” business. A sidebar explores the ins and outs of changing a business’s structure.
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A new CMS rule changes DSH payment limits
Fall 2017
Newsletter: Healthcare Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 878
Abstract: A new CMS final rule that addresses how third-party payments are treated when determining Medicaid disproportionate share hospital (DSH) payments to health systems could hurt children’s and safety net hospitals that rely heavily on Medicaid DSH funding. This article explains the role of the DSH limit and the new changes. It also discusses the ramifications of these changes, including the claim that the new rule could dissuade hospitals from treating large populations of low-income and uninsured patients. A sidebar reports the American Hospital Association’s response to the rule.
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SCOTUS: Timing is everything in patent infringement cases
August / September 2017
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 878
Abstract: Three years ago, the U.S. Supreme Court ruled that “laches” — a plaintiff’s unreasonable delay in pursuing an infringement claim — couldn’t preempt a claim for damages sustained within the Copyright Act’s statute of limitations. Now the Court has extended its reasoning to patents, eliminating the laches defense for infringement allegedly committed within the Patent Act’s six-year statute of limitations. This article discusses the Court’s decision, which rejected the position long taken by the Federal Circuit Court of Appeals, which hears all appeals involving patent infringement. A sidebar notes that the doctrine of equitable estoppel might offer an alternative to a laches defense. SCA Hygiene Products Aktiebolag v. First Quality Baby Products, LLC, No. 15-927, March 21 2017 (U.S.) Petrella v. Metro-Goldwyn-Mayer, Inc., No. 12–1315, May 19, 2014 (U.S.)
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Facts and figures you need before closing – Valuators minimize stress on both sides of the deal
May / June 2014
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 878
Abstract: An appraisal can be useful when buying or selling a business, for both sides of the deal may have unrealistic expectations. This article describes how a valuation professional brings some objectivity and concrete transaction data to the negotiating table. It explains how valuators can help both buyers and sellers put a price tag on synergies and how they allocate the purchase price for book and tax purposes. A sidebar explains why buyers generally prefer an asset sale and sellers a stock sale.
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Control costs with defined-contribution health care plans
Fall 2013
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 878
Abstract: Rapidly rising health care costs and new federal insurance requirements may leave many managers scratching their heads at how to obtain quality insurance products at a reasonable cost. New defined-contribution insurance plans are emerging as a promising alternative for manufacturers looking to add more predictability when it comes to health care costs. This article explains how the plans provide more coverage choices for employees, while setting fixed costs for employers. A sidebar lists upcoming health care act deadlines for employers.
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Don’t be caught off guard – Employing cybersecurity for small businesses
August / September 2013
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 878
Abstract: Large cases of cybersecurity breaches tend to dominate the headlines. But smaller businesses also are at risk. In fact, one recent report states that businesses with up to 100 employees made up nearly one-third of the organizations that had been victims of a breach in the preceding year. This article offers eight tips to help keep perpetrators from penetrating an organization’s IT network and discusses what to do to be prepared in case a breach does occur.
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Risky business — Reduce M&A liability with anticorruption due diligence
February / March 2013
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 878
Abstract: As demonstrated by several high-profile settlements in recent years, the U.S. Department of Justice and the SEC have been aggressively enforcing the Foreign Corrupt Practices Act (FCPA). For any company that’s involved in or contemplating merger and acquisition activities, anticorruption due diligence is critical — particularly if a target does business in high-risk countries. This article discusses red flags to look for and how to deal with violations that are found. A sidebar explains the practices the FCPA covers.
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How alive is your code of ethics? — Develop procedures and train employees for the best results
July / August 2012
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 878
Abstract: When it comes to ensuring sound auto dealership ethics, there are a number of places to turn to for guidance. This article discusses the National Automobile Dealers Association’s (NADA’s) code of ethics and the specific guidance NADA offers regarding ethical behavior in specific operational areas. A sidebar shows why in-house ethics training need not be complex.
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How can an estate plan be kept vital after death?
May / June 2012
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 878
Abstract: When a loved one passes away, one might think that the options for his or her estate plan have also been laid to rest. But that isn’t the case. There are postmortem tactics the deceased’s executor (or personal representative), spouse and beneficiaries can employ to help keep his or her estate plan on track. This article discusses qualified terminable interest property (QTIP) trusts; qualified disclaimers; exemption portability; the spouse’s right of election; special-use valuations; and alternate valuation dates.
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Personal finance 101: Advice for recent grads
May / June 2009
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 878
Abstract: With their college degrees in hand, it’s time for the recent graduates in your life to take on the responsibilities that come with the rewards of financial independence. And given today’s economic challenges, it’s critical for them to establish good money management habits from the outset. This article offers some key personal financial tips you can give them along with your graduation gift.
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The yin and yang of it – Preparing annual audited financial statements
April / May 2009
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 878
Abstract: When it’s time to prepare annual audited financial statements, you may find it difficult to determine where the responsibilities lie. With your auditor on one side of the equation and your management and board on the other, it’s important to clearly define — and understand — each party’s roles and responsibilities.