2015
Showing 689–704 of 732 results
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Calculations vs. conclusions: Know the differences
January / February 2015
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 924
Abstract: As this article argues, attorneys need to understand the difference between a “conclusion of value” and a “calculation of value.” Although the two terms sound similar, relying on the latter in the courtroom can lead to embarrassment. While a value calculation can be a cost-effective tool for planning or settlement discussions, only a value conclusion will do to prove a case in court. In Re Marriage of Hagar, No. 0-672/09-1902 (Iowa App. 11/24/2010) Surgem, LLC v. Seitz, No. A-4198-11T1 (N.J. Super. App. Div. 10/16/2013)
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Ask the Advisor – Is a credit tenant lease right for me?
January / February 2015
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 423
Abstract: Credit tenant lease (CTL) financing is gaining popularity as a way for owners and developers to leverage the rental stream from a single-tenant property. But, like most forms of financing, these arrangements have their risks as well as some potential advantages. This article explains how CTL financing works and its many appealing features, but notes one possible downside.
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IRS tackles interaction of gain exclusion and PAL treatment
January / February 2015
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 611
Abstract: It’s not unusual for someone to convert a personal home into a rental property. But such conversions can raise some thorny tax questions when the home is subsequently sold. Passive losses are generally deductible only to the extent of passive income. Rental real estate activities typically are deemed passive activities. This article looks at a recent Chief Counsel Advice memo that makes it clear that the gain excluded under Internal Revenue Code Section 121 isn’t treated as passive gain. It also confirms that the suspended passive activity losses are “freed up” in the year of disposition.
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Real fixer-uppers: ETFs drive infrastructure improvements
January / February 2015
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 547
Abstract: Exchange-traded funds have continued to grow in popularity and have gathered assets at a rapid pace. They trade like stocks and have the diversity of mutual funds. As this article explains, ETFs may offer a safer, more dependable income stream than some other types of real estate investment options, as many governments are ready to spend trillions of dollars on infrastructure projects. Infrastructure ETFs may warrant attention from investors interested in defensive, high-yielding securities. But rates of return vary vastly from project to project and, even though infrastructure is somewhat insulated, it isn’t immune to the ebb and flow of economic tides.
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New accounting rule for revenue recognition – Real estate companies must exercise more judgment
January / February 2015
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 850
Abstract: FASB has recently issued new guidance that standardizes when and how every type of company must recognize revenue. The guidance makes significant changes to the rules for accounting for real estate sales and makes it likely that revenue will be recognized sooner than it has been under the existing guidance. This article describes five steps that, going forward, a business must follow to determine when to properly recognize revenue on its financial statements. However, as a sidebar explains, the current accounting rules for most sale-leaseback transactions involving real property were retained.
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Estate Planning Red Flag – You don’t have a health care power of attorney
January / February 2015
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 322
Abstract: What happens if illness, injury or age-related dementia renders a person unable to make decisions or communicate their wishes regarding their health care or financial affairs? Unless their estate plan addresses these situations, the family may be forced to seek a court-appointed guardian. This article explains the importance of creating a health care power of attorney, which appoints a representative to make medical decisions on behalf of a person who is incapacitated.
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Changing family makeup requires estate plan review
January / February 2015
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 585
Abstract: Today’s American families have grown increasingly diverse. Besides the typical nuclear family, a family may include unmarried parents of adopted children or married parents with unadopted stepchildren. Those whose family’s demographics have recently changed need to revisit their estate plan. This article takes a close look at a few specific family makeups, and what steps need to be taken to clearly resolve such matters as parental custody and asset distribution.
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4 ways to transfer a family business
January / February 2015
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 694
Abstract: The best approach to selling one’s business depends on the particular circumstances. For those whose net worth is well within the estate tax exemption, for example, it might be best to focus on reducing income taxes. But those who expect their estate to be significantly larger than the exemption amount may be more concerned with estate tax reduction. This article offers four estate-tax-wise techniques to transfer a family business — all of them involving “defective” trusts.
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Life insurance – A powerful estate planning tool for nontaxable estates
January / February 2015
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 867
Abstract: For years, life insurance has provided a source of liquidity to pay estate taxes and other expenses. But, with the estate tax exemption above $5 million, estate taxes are no longer a concern for the vast majority of families. Even for nontaxable estates, however, life insurance continues to offer significant estate planning benefits. As this article explains, life insurance can not only replace lost income, but wealth as well, in a variety of contexts. And it can be a way to support charities in a cost-effective manner. A sidebar explains that, even in a nontaxable estate, an irrevocable life insurance trust offers significant benefits.
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Contentious overtime calculation adds up to FLSA lawsuit
January / February 2015
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 605
Abstract: The Fifth Circuit recently considered whether using a Monday through Sunday workweek to calculate overtime violated the FLSA when the employees in question worked Thursday through Wednesday. The potential difference in pay for the employees was substantial. The court found for the employer, but this article warns that reliance on technical analysis of the FLSA’s language can cut both ways. Johnson v. Heckmann Water Resources, No. 13-40824, July 14, 2014 (5th Cir.) Abshire v. Redland Energy Services, LLC, No. 11-3380, Oct. 10, 2012 (8th Cir.)
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Powerful words – COO’s statements leave employer in the legal lurch
January / February 2015
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 625
Abstract: When a 71-year-old security guard was laid off from his job at the retirement home he lived in, he filed an age discrimination suit. The COO claimed that he’d decided to eliminate the resident employee program to save costs and assure a better trained workforce. The district court granted summary judgment, and the plaintiff appealed, stating that the court had erred in doing so before he had any opportunity to conduct discovery. The appellate court agreed, holding that the plaintiff had offered direct evidence of discriminatory intent and so was entitled to a trial. This article notes that part of that evidence was the COO’s earlier statements to the EEOC that suggested a discriminatory attitude. Wilson v. Cox, No. 12-5070, June 3, 2014 (D.C. Cir.)
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“Strange behavior” or racial discrimination?
January / February 2015
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 847
Abstract: A temporary, substitute janitor filed a complaint alleging that his former employer had violated Title VII by requiring him to work in a hostile work environment and then firing him because of his race. The employer, however, told of the plaintiff having acted strangely. The Seventh Circuit affirmed the lower court’s granting of summary judgment. This article explains that, while the court believed the plaintiff may have been treated rudely, he failed to provide sufficient evidence of race-based mistreatment, while the defendant had nondiscriminatory reasons for his termination. Nichols v. Michigan City Plant Planning Dept., No. 13-2893, June 19, 2014 (7th Cir.)
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When falsehoods are filed – Retaliation case arises from employer’s investigation, response
January / February 2015
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 933
Abstract: When a sheriff’s department undertook disciplinary actions against a group of officers after determining that the officers had made a false EEOC filing alleging racial harassment, the officers filed another EEOC claim against the department. They alleged that they were being retaliated against for having complained of racial harassment. But the district court entered summary judgment in the employer’s favor, and the Second Circuit agreed. This article explains why. A sidebar looks at a precedential case involving false statements made outside the context of an EEOC charge. Cox v. Onondaga County Sheriff’s Dept., No. 12-1526-cv, July 23, 2014 (2nd Cir.) E.E.O.C. v. Total Sys. Servs., No. 99-13196., Aug. 7, 2000 (11th Cir.)
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Dealer Digest – Automatic 401(k) enrollment encourages employees to save
January / February 2015
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 406
Abstract: In this issue, “Dealer Digest” addresses the benefits of automatic 401(k) enrollment; an increasing number of calls by smartphone users and how to prepare for this trend; and tips to boost F&I sales.
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Beware of F&I scams – Internal controls can guard against employee-driven frauds
January / February 2015
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 660
Abstract: In newspapers nationwide and online, one sometimes sees reports of employee-initiated scams in dealership F&I departments. Greed, personal circumstances or even pressure to make quotas can drive staff members to exploit customers. This article discusses ways to help prevent a few of the more common scams, involving credit scores, warranty costs and customer loans.
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The Affordable Care Act – What you should know entering 2015
January / February 2015
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 584
Abstract: It’s been nearly five years since the ACA was passed by Congress and signed by the president. Since then, a number of changes have been made to the law. This makes the start of 2015 a good time to review its status. This article provides a review of two of the act’s most important provisions — the “play or pay” provision and the small employer tax credit.