2010
Showing 497–512 of 657 results
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Lost profits or lost value?
March / April 2010
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 655
Abstract: Lost profits and lost business value are common measures of damages in commercial litigation. They’re also a common source of confusion. What do they have in common? How are they different? Can a plaintiff recover both? This article offers some answers. A basic understanding of the similarities and differences between lost profits and lost business value can help build a case for business damages or challenge an opponent’s calculations.
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Clues abound – The tax return as an investigative tool
March / April 2010
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 919
Abstract: Tax returns can be a highly effective investigative tool in fraud and divorce cases, shareholder litigation, and other situations in which a defendant may have hidden assets. In fact, virtually every page of a tax return can provide clues to hidden assets. Income from wages, taxable refunds of state or local taxes, and retirement plan distributions are just a few of the items on a 1040 that a valuator will review. A sidebar to this article shows how to determine if a tax return is legitimate.
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Estate Planning Red Flag – You’ve recently divorced and haven’t reviewed your estate plan
March / April 2010
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 240
Abstract: It’s important that those who have recently divorced review their estate plan to be sure that it doesn’t confer any unintended benefits or rights on their former spouse. This article offers several questions to consider involving jointly held assets, beneficiary designations, powers of attorney, and trusts.
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Mission control – Family mission statement promotes a harmonious estate plan
March / April 2010
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 506
Abstract: Building and preserving family wealth isn’t an end in itself. Rather, it’s a tool for promoting shared family values — such as philanthropy, education, financial security, quality of life — or encouraging family members to lead responsible, productive, healthy lives. Drafting a family mission statement can be an effective way to define and communicate these values. This article discusses what should be involved in setting up a statement, and what it should cover.
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Balancing risk and reward – A self-canceling installment note can benefit your estate plan under certain circumstances
March / April 2010
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 704
Abstract: It can be difficult to determine how to pass assets on to loved ones at the lowest possible tax cost. One option to consider is a self-canceling installment note (SCIN). Using a SCIN involves selling a business or other assets to children or other family members (or to a trust for their benefit) in exchange for an interest-bearing installment note. The “self-canceling” feature means that a buyer’s death during the note’s term relieves him or her of any future payment obligations. A SCIN offers a variety of valuable tax benefits, but there are risks involved, as well.
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Is your buy-sell agreement doing its job?
March / April 2010
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 1054
Abstract: A buy-sell agreement should be a fundamental part of an estate plan for those who own an interest in a family or closely held business. After a “triggering event,” it gives the company or the remaining owners the right or the obligation to buy a departing owner’s interest. But a buy-sell agreement can take the form of a cross-purchase or a redemption agreement (or a hybrid of the two). The right type of agreement and the specific provisions that should be included depend on several tax and practical business factors involving taxes, management control and valuation. A sidebar to this article lists the criteria necessary for a buy-sell agreement to establish the value of a business interest for estate tax purposes.
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Two things that don’t usually go together – Age discrimination meets technology misuse
March / April 2010
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 712
Abstract: Age discrimination and the misuse of technology are no strangers to the employment law arena. But one recent case brought the two together. An older worker was fired — and replaced by a younger worker — for allegedly accessing prohibited Web sites, even though the company’s log book of the infractions didn’t always correspond with the employee’s presence at work. But the appeals court found that his actual innocence of his employer’s proffered accusation was irrelevant as long as the employer reasonably believed it and acted on it in good faith.
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How does state of mind affect giving FMLA notice?
March / April 2010
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 893
Abstract: To invoke the protection of the Family and Medical Leave Act (FMLA), an employee must give his or her employer sufficient and proper notice. But how does an employee’s alleged state of mind affect that invocation? In one case, when a worker stated he’d had a nervous breakdown, the supervisor believed he was intoxicated and making unacceptable excuses for missing work. After more absences, the worker was demoted, and he eventually quit — and sued, claiming that that the company had interfered with his rights under the FMLA. An appeals court disagreed.
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ADA case turns on participation in accommodation process
March / April 2010
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 495
Abstract: The accommodation process is a key part of the Americans with Disabilities Act (ADA). But who’s at fault when the single accommodation offered is rejected and no other alternatives are discussed? This was the situation in a case involving a worker who was exposed to chemical fumes as a part of her job, but who rejected an accommodation without offering an alternative.
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Silence is costly – Plaintiff’s inaction key in racial discrimination case
March / April 2010
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 966
Abstract: When an African-American worker experienced several episodes of racial harassment, management took a number of steps to nip it in the bud, and the HR representative asked the worker to keep him informed of any further incidents. Such incidents continued, but the worker kept silent. He eventually quit and then sued, alleging that he’d been subjected to a racially hostile work environment and constructively discharged. This article discusses an appeals court’s findings, while a sidebar discusses a different outcome in a similar harassment case.
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Construction Law Quickcase: Andrews v. City of Springfield – RFP process throws city to the dogs
March / April 2010
Newsletter: Construction Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 329
Abstract: Rather than taking the time to acquire property, design a new building and get public construction bids, Springfield, Mass., decided to issue a request for proposals (RFP) to lease an animal control center built to its specifications. Springfield taxpayers sued, seeking a declaration that the construction arrangement was invalid and violated local construction bidding laws.
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Unwritten code: Drainage system is no “extra”
March / April 2010
Newsletter: Construction Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 430
Abstract: When, after signing a contract for a new building, a doctor found out that local building codes required the construction of a commercial building drainage system, she disputed the additional charge. The court’s finding illustrates that every construction contract calling for code compliance includes, by such reference, all the provisions of the applicable building codes and laws just as if they were written into the contract — whether or not the contractor is aware of them.
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The Davis-Bacon Act – Construction workers or coal miners?
March / April 2010
Newsletter: Construction Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 799
Abstract: The Davis-Bacon Act, which mandates that workers on federal jobs be paid prevailing wages, has given rise to many conflicts over the years. In 2004, West Virginia approved a Davis-Bacon exemption for coal miners spreading mine spoil along a 14-mile roadway and adjacent property intended for commercial development. A labor group brought suit, claiming that the exemption violated federal and state prevailing wage laws. But a federal judge determined that the mere involvement of workers and a construction project doesn’t necessarily mean the law’s protections can be enforced by unions, unless the union can show that the failure to pay prevailing wages caused a direct loss to the union itself.
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File the claim – Court examines insurer’s duties under its policy
March / April 2010
Newsletter: Construction Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 973
Abstract: Insurance is important to any construction project. But contractors are often hesitant to file a claim if their odds of a favorable result appear slim. As one recent case shows, however, the effort to file a claim can pay off no matter what the result. At a minimum, contractors most likely can get their attorneys’ fees and court costs paid by the insurer. This article looks at the details, while a sidebar lists two specific protections a business should receive in exchange for its premiums.
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Dealer Digest
March / April 2010
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 464
Abstract: This issue’s “Dealer Digest” spotlights a recent Grant Thornton survey indicating executive concern over the cost of employee benefits; how to use social media to build relationships with customers; and a J.D. Power survey showing increasing use of the Internet for vehicle shopping.
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Accent on foreign accounts
March / April 2010
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 615
Abstract: The IRS is offering guidance on how to fill out its annual “Report of Foreign Bank and Financial Accounts,” commonly known as FBAR, as it gears up for 2009 returns. Investigators use FBARs to help identify, or trace, funds used for illicit purposes — or to identify unreported income kept or generated abroad. Teaming up with the U.S. Department of Justice, the agencies say they’re prepared to assess civil and criminal penalties for violations. This article discusses who must file, and when.