2014
Showing 577–592 of 740 results
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Were assessed attorneys’ fees an abuse of discretion?
March / April 2014
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 614
Abstract: Did a district court go too far when it assessed a plaintiff more than $750,000 in attorneys’ fees? That was the question at the heart of a recent discrimination case. As this article shows, the appeals court determined that the case wasn’t groundless when filed, because of statements that had been made by one of the defendant’s representatives. But, once it became clear through discovery that those statements were inaccurate, the plaintiff should have reassessed its claims. The district court’s award of fees was upheld. EEOC v. Peoplemark, No. 11-2582, Oct. 7, 2013 (6th Cir.)
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Upping the ante – USERRA case clarifies the “escalator principle”
March / April 2014
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 663
Abstract: The Uniformed Services Employment and Reemployment Rights Act of 1994 (USERRA) prohibits employers from engaging in discrimination based on military service or obligation. One facet of the law, the “escalator principle,” requires that a veteran returning to his or her company be hired for a position that would be at least as high-ranking as one he or she would have had if not for the intervening military service. But is promotion reasonably certain if it’s not automatic? And should automatic promotion be the standard? This article looks at one case that addressed these issues. Rivera-Meléndez v. Pfizer Pharmaceuticals, No. 12-1023, Sept. 20, 2013 (1st Cir.)
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Age-related remarks lead employer to court
March / April 2014
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 779
Abstract: Quips, wisecracks and verbal repartee can all play a role in a productive workplace. But when remarks turn inappropriate, even stray ones can have legal repercussions. This article looks at one case in which a terminated employee claimed discrimination based on age-related remarks from a supervisor. Johnson v. Securitas Security Services, No. 12–2129, Aug. 26, 2013 (8th Cir.)
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Vicarious liability – Recent decision shows narrowed scope of “tangible actions”
March / April 2014
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 921
Abstract: The doctrine of vicarious liability assigns legal responsibility for an injury to a person who didn’t cause the harm in question, but who has a particular relationship to the individual who acted negligently. This has long concerned employers, who could be at legal risk for interactions between employees that occur out of their control. This article discusses one case in which an employee claimed she was drugged and raped by her manager while off premises. No on-site harassment was at issue, but the employer might be vicariously liable if her “manager” were her “supervisor,” as defined by a recent Supreme Court decision. A sidebar takes a closer look at that decision. McCafferty v. Preiss Enterprises, No. 12-8039, Aug. 13, 2013 (10th Cir.) Vance v. Ball State University, No. 11-556, June 14, 2013 (Supreme Court)
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Goodwill Registry provides key comparables in divorce case
March / April 2014
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 419
Abstract: Should valuations of professional practices such as law firms and medical practices include an amount for goodwill? This question continues to pop up in divorce cases. This article looks at one such case that highlighted a tool that is often used to assist in valuing goodwill: the Goodwill Registry, which many valuators use as a “sanity check” for goodwill numbers calculated using other methods.
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Price erosion theory supports patent infringement award
March / April 2014
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 599
Abstract: Calculating patent infringement damages for lost profits or reasonable royalties is almost always complicated, especially when it involves the theory of price erosion. Although price erosion can be difficult to establish, it can lead to significant damages awards — as the defendants learned the hard way in a case involving high-efficiency power converter systems. This article explains why the appeals court concluded that there was sufficient evidence for the jury to have accepted the plaintiff’s pricing estimate.
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When fraud distorts value – Appraisers adjust statements and assist attorneys
March / April 2014
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 687
Abstract: Among the many negative consequences of occupational fraud, one is rarely mentioned: how fraud affects a company’s value. Schemes involving asset misappropriation, corruption and financial misstatements can distort value. To ensure realistic value conclusions, professional appraisers must adjust financial statements when the existence of fraud is known. This article explains how they go about it.
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Fairness opinions: Don’t close a transaction without one
March / April 2014
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 755
Abstract: In a fairness opinion, a qualified professional confirms that the terms of a proposed transaction are “fair” from a financial perspective. These opinions can facilitate transactions, reduce the odds of disputes among the parties and provide legal protection in the event of litigation. This article discusses who should offer fairness opinions and the variety of transactions in which they can benefit both buyers and sellers. A sidebar describes the analyses used in an opinion that are similar to three common valuation methodologies.
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Monitoring Section 530 eligibility
April 2014
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 349
Abstract: As the IRS continues to focus on worker classification, it has become increasingly important that eligible businesses take precautionary steps to ensure compliance with Section 530 to avoid a costly reclassification. Section 530 of the Revenue Act of 1978 allows the business to treat a worker as an independent contractor (i.e., as not being an employee) for employment tax purposes regardless of the worker’s status under the common law control rules. But, as this article explains, certain requirements must be met, and failure to comply can result in significant penalties.
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College financial aid basics
April 2014
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 630
Abstract: After children have submitted their financial aid applications and started receiving award letters from various colleges, it may be difficult to interpret and compare their offers. This article provides information that should be helpful in this regard. It discusses the different types of aid available, including several different kinds of federal student aid. It also looks at options the student has when receiving an offer of aid.
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Tax calendar
April 2014
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 101
Abstract: This article notes two upcoming deadlines for filing quarterly estimated tax payments and other tax forms and/or savings plan contributions.
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Double benefit from a tax deduction
April 2014
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 455
Abstract: For most taxpayers, the amount of federal income tax they pay depends on where they fall in the federal income tax brackets and the breakdown of their taxable income between ordinary (e.g., wages) and capital gains from the sale of assets (e.g., common stock). As federal taxable income decreases, the rate of tax on at least a portion of that income also decreases. In addition, if a taxpayer has a long-term capital gain that, after considering ordinary income, is partially taxed at the 0% rate, any additional deduction that decreases ordinary income will simultaneously decrease the tax rate on a comparable amount of long-term capital gain to 0%. This has the effect of producing a double benefit for that deduction. This article offers an example.
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Tax implications of investor or trader status
April 2014
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 432
Abstract: Most taxpayers who trade stocks are classified as investors for tax purposes. This means any net gains are going to be treated as capital gains vs. ordinary income. Taxwise, that’s good — up to a point. But traders have it better. However, trading must be “substantial” to successfully meet the test for trader status. This article explains how that’s defined.
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Business vehicles: Buy, finance or lease?
Spring 2014
Newsletter: Business Matters
Price: $225.00, Subscriber Price: $157.50
Word count: 187
Abstract: How vehicles are acquired for business use has tax consequences. In most cases, it’s necessary to choose one of three options: purchase outright, finance or lease. This brief article explains the pros and cons of each option.
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Limiting losses when your card is stolen
Spring 2014
Newsletter: Business Matters
Price: $225.00, Subscriber Price: $157.50
Word count: 368
Abstract: As several recent high-profile security breaches have taught consumers, credit and debit cards are never entirely safe from thieves. Fortunately, if a physical card — or account information — is stolen, the holder isn’t likely to be liable for most fraudulent transactions. However, as this article explains, liability rules can vary by card type and when the theft is reported.
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Generous and tax-savvy – Following IRS rules on charitable gifts
Spring 2014
Newsletter: Business Matters
Price: $225.00, Subscriber Price: $157.50
Word count: 490
Abstract: To claim an income tax deduction or reduce the size of a taxable estate with charitable gifts, it’s important to carefully follow IRS rules specifying what’s partly or completely deductible. This article discusses vetting charities and keeping good records. It also covers two types of trusts designed to help people make tax-advantaged charitable gifts.