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Showing all 10 results
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Build up your defenses – 9 cash-flow strategies to combat inflation
November / December 2022
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 920
Abstract: Remember when the term “high inflation” was generally only associated with the 1970s and early 1980s? No longer, as rising prices have been an issue both nationally and globally this year. This article suggests nine inflation-fighting, cash-flow-boosting strategies for construction company owners to consider. A sidebar sings the praises of cash-flow forecasting as part of sound financial management.
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Business owners: Now’s the time to revisit buy-sell agreements
January / February 2022
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 920
Abstract: A buy-sell agreement is a critical component of estate and succession plans for those who own a closely held business. These agreements provide for the orderly disposition of each owner’s interest after a “triggering event,” such as death, disability, divorce or withdrawal from the business. This article explains how a buy-sell agreement works and why the valuation provisions are especially important. A sidebar details two types of buy-sell agreements.
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Stairway to litigation – Led Zeppelin prevails in copyright case
August / September 2020
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 920
Abstract: The copyright infringement case involving Led Zeppelin’s classic rock anthem “Stairway to Heaven” may finally be over. In finding in favor of the band, the U.S. Court of Appeals for the Ninth Circuit reversed some of its long-standing precedent — and this could significantly impact other copyright cases. This article reviews the appellate decision and its determination not to use the inverse ratio rule. A short sidebar covers the court’s decision that a deposit copy limited the scope of the copyright under the 1909 Copyright Act. Skidmore v. Led Zeppelin, Nos. 16-56057, -56287, March 9, 2020, 9th Cir.
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RMDs and “lost” participants – Steps to comply with your fiduciary duty
Year End 2019
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 920
Abstract: Losing contact with former participants who have vested benefits remaining in your plan can be problematic for both the former participants and the plan sponsor. The issue becomes more urgent when it’s time for them to begin receiving their required minimum distributions (RMDs) the year after they hit 70½. This article takes a look at why it’s a problem and what plan sponsors can do about it.
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Adding it up: The roles and responsibilities of a nonprofit treasurer
Year End 2017
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 920
Abstract: Like its for-profit counterparts, a nonprofit can’t succeed without maintaining sound fiscal health. That’s why the title of “treasurer” is so much more than an honorific. By watching over the organization’s “treasure,” the person holding that position facilitates the accomplishment of the nonprofit’s greater goals. This article explores the roles and responsibilities of the position and what qualities a candidate should possess. A sidebar explains that communication skills are especially important in the job.
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Assuming the worst – Termination may not preempt FMLA obligations
May / June 2013
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 920
Abstract: This article discusses a case in which a nurse claimed that her employer had interfered with her rights under the Family and Medical Leave Act (FMLA) when it terminated her after she’d left work because of an anxiety attack. A district court agreed with the defendant company that she had provided notice of her need for FMLA leave after her termination and was, therefore, too late. But the Eighth Circuit determined that she had met the “as soon as practicable” standard of the federal regulation. A sidebar looks at a different case, in which the plaintiff was indeed too late. Clinkscale v. St. Therese of New Hope, No. 12-1223, November 13, 2012 (8th Cir.) Bosley v. Cargill Meat Solutions Corp., No. 12-1290, Feb. 5, 2013 (8th Cir.)
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FLP survives IRS challenge — Court notes transfer of real estate was for a legitimate nontax reason
January / February 2013
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 920
Abstract: Family limited partnerships (FLPs) offer a tax-efficient way to transfer assets — including real estate — to family members. This article discusses a case in which a couple transferred woodlands properties to an FLP, so that they could become a family asset that the family could eventually build homes on for sale purposes. The U.S. Tax Court refuted the IRS’s argument that the transfer didn’t qualify as a “bona fide sale for adequate and full consideration.” A sidebar lists “partnership formalities” an FLP must observe. Citation: Estate of Joanne Harrison Stone (Tax Court 2012)
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The world of quid pro quo – When a donation isn’t simply a donation
Year End 2010
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 920
Abstract: A contribution to a charity isn’t always a charitable contribution for the donor, as in the case of “quid pro quo” donations. This exchange of one thing for another happens when a charity receives a contribution and, in return, provides the donor with goods or services. This article discusses obligations for the charity in quid pro quo donations.
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Special needs trusts: Not just for the needy
August / September 2009
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 920
Abstract: If a child or other family member has a disabling condition requiring long-term care or that prevents them (or will prevent them) from being able to support themselves, a special needs trust (SNT) might be in order. Also known as a supplemental needs trust, an SNT can enhance a family member’s quality of life without jeopardizing his or her eligibility for government benefits, such as Medicaid or Supplemental Security Income (SSI). This article describes what the trust does and the considerations involved in setting one up; it also describes an option for beneficiaries who have too much money to be eligible for Medicaid or SSI. A sidebar describes what can be done if a trust has Crummey withdrawal powers that render a beneficiary ineligible for government assistance.
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6 postmortem strategies for revitalizing an estate plan
January / February 2008
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 920
Abstract: Estate planning is an inexact science. No matter how much time is put into a plan, changing tax laws and personal circumstances can hamper its ability to achieve an estate planner’s objectives. Fortunately, there are postmortem strategies a spouse, executor and beneficiaries can use to reduce estate taxes. This article explores six postmortem estate planning strategies.