January / February

Showing 481–496 of 563 results

  • Protecting your portfolio from bond calls

    January / February 2009
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 216

    Abstract: When a person buys a bond, he or she likely pays close attention to its maturity date — the year the issuer pays back his or her principal and finishes its series of interest payments. Some bonds are callable as well, meaning the issuer can choose to redeem the securities at a predetermined price before they mature. This short article details callable bonds.

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  • Private foundations – They’re not just for the rich and famous

    January / February 2009
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 592

    Abstract: The general perception of private foundations is that they’re only for the wealthy. In fact, private foundations can be an effective strategy for creating a family legacy of giving. There is no official minimum and a person may be able to effectively establish a foundation with an initial contribution as low as $250,000. This article explores the benefits (and a few drawbacks) of creating a private foundation.

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  • Until death — or divorce — do we part – A prenuptial agreement can protect your assets

    January / February 2009
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 626

    Abstract: Despite love, hope and good intentions, more than half of marriages in the United States end in divorce. A well-crafted prenuptial agreement, commonly referred to as a “prenup,” provides protection for a person’s personal and business assets by outlining how they’ll be divided in the event of divorce or death. This article discusses the ins and outs of a prenup.

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  • Rebalance regularly to reduce portfolio imbalances

    January / February 2009
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 660

    Abstract: Market fluctuations cause investments to continually gain and lose value. Over time, financial market movements can cause significant imbalances in even the most carefully constructed asset allocation — potentially exposing an investor to excessive risk. An investor should regularly rebalance his or her portfolio to bring it into line with his or her target weightings. This article explains how to rebalance a portfolio.

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  • HSAs offer tax-free health care savings

    January / February 2009
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 724

    Abstract: Since 2003, Health Savings Accounts (HSAs) have provided individuals with another tax-advantaged way to fund health care costs. With an HSA, an individual or an employer can set aside funds for current or future health care costs. Most important, an HSA offers tax benefits similar to an IRA or 401(k). This article details the tax benefits of using an HSA.

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  • Estate Planning Red Flag – You’re transferring S corporation stock to an ineligible trust

    January / February 2009
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 311

    Abstract: S corporations are subject to a number of strict requirements. If a person transfers S corporation stock to an ineligible trust, he or she risks losing the corporation’s tax-advantaged status. This short article explains the three trust types that can hold S corporation stock.

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  • 9 questions single parents should ask about their estate plans

    January / February 2009
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 674

    Abstract: In many respects, estate planning for single parents is similar to estate planning for families with two parents. Single parents want to provide for their children’s care and financial needs after they’re gone. But when only one parent is involved, certain aspects of an estate plan demand attention. This article examines nine questions single parents should consider when reviewing their estate plans.

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  • Portion control – Does your tax apportionment clause divide the estate tax pie for best results?

    January / February 2009
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 810

    Abstract: The tax apportionment clause in a will or living trust specifies how the estate tax burden will be allocated among beneficiaries. Many people view the apportionment clause as little more than boilerplate. But if an estate is large enough to generate a significant estate tax liability, the apportionment clause can have a big impact on an estate plan. This article details the ins and outs of drafting an apportionment clause.

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  • Addressing intellectual property in an estate plan

    January / February 2009
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 1059

    Abstract: Copyrights, patents and other forms of intellectual property (IP) can have enormous value. But whether IP rights are a significant source of wealth or only a small fraction of an estate, it’s critical to address them in an estate plan. This article defines IP and explains why these intangible assets behave differently than other types of property in an estate plan.

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  • No time like the present – Discounting future damages

    January / February 2009
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 597

    Abstract: In commercial cases, plaintiffs often recover lost profits they would have earned in the future but for the defendant’s wrongful conduct. In those contexts, experts typically discount future damages to present value. This article explains the importance of recognizing the impact discounting can have on a damage award — and the dangers of overlooking it. The article explains how valuation experts approach their calculations of lost profits damages.

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  • Occupational hazards: An internal fraud update

    January / February 2009
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 1149

    Abstract: This brief article highlights some recent trends found in the Report to the Nation on Occupational Fraud & Abuse published in 2008 by the Association of Certified Fraud Examiners (ACFE). These trends include a rise, since 2006, from 5% to 7% in occupational fraud in U.S. organizations. In addition, the report notes that small businesses continue to be more vulnerable to fraud and that the industries most often hit include banking and financial services, government and health care.

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  • What are the options when valuing share-based compensation?

    January / February 2009
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 1156

    Abstract: Recently, employee stock options (ESOs) have lost some of their allure as a compensation tool. New mandatory expensing of ESOs highlights the importance of choosing an appropriate option-pricing model as well as the challenge of valuing these options in closely held companies. This article explains that selecting the wrong model can significantly distort stock option value and, therefore, the company’s reported net income. The article points out that the traditional Black-Scholes approach may not adequately reflect outstanding ESOs’ impact on the value of a closely held company.

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  • Before and after – Court paints picture of lost profits and other calculations

    January / February 2009
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 1150

    Abstract: In Floorgraphics Inc. v. News America Marketing In-Store Services Inc., the U.S. District Court for the District of New Jersey provided valuable insight into the “before-and-after” method, guideline company use, and marketability discount availability. This article discusses the ins and outs of the case, noting the importance of demonstrating in court that financial experts’ methods are reliable in order to better defend them against attacks on their reliability in the form of Daubert challenges. Case citation: Floorgraphics Inc. v. News America Marketing In-Store Services Inc., No. 04-3500 (D.N.J. 02/04/2008).

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  • For ADA protection, must an employee request accommodation?

    January / February 2009
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 629

    Abstract: The question before the Second Circuit was whether an employer’s failure to accommodate an employee’s disability violated the Americans with Disabilities Act, even though he hadn’t asked for a specific accommodation. The court held that employers have a duty to reasonably accommodate an employee’s disability when the disability is obvious — that is, when employers knew or reasonably should have known that an employee was disabled. Brady v. Wal-Mart Stores, 531 F.3d 127 (2d Cir. 2008)

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  • Husband alleges retaliation after wife settles FMLA suit

    January / February 2009
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 808

    Abstract: The question before the Fifth Circuit was whether the husband of an employee who had settled a lawsuit against their mutual employer could sue for retaliation after he was denied several promotions. The court upheld dismissal of his suit on grounds that protections provided by the Family and Medical Leave Act didn’t apply because he hadn’t alleged that he ever provided any information connected to his wife’s suit or alleged that he was discriminated against as a result of testimony he gave or was about to give. Elsensohn v. St. Tammany Parish Sheriff’s Office, 530 F.3d 368 (5th Cir. 2008)

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  • FBI agent says PTSD interfered with the major life activity of sleeping

    January / February 2009
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 816

    Abstract: In this article, the District of Columbia Circuit held that an employee who suffered from post-traumatic stress disorder (PTSD) had presented sufficient evidence for a jury to conclude that he was disabled and that PTSD substantially interfered with the major life activity of sleeping. Desmond v. Mukasey, 530 F.3d 944 (D.C. Cir. 2008)

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