January / February

Showing 529–544 of 563 results

  • GRAT expectations – A zeroed-out GRAT can transfer wealth tax-free

    January / February 2008
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 562

    Abstract: A zeroed-out grantor retained annuity trust (GRAT) may be an attractive addition to an estate plan if a person has a large estate and has used up the $1 million lifetime gift tax exemption (or wishes to preserve the exemption for other purposes). This article details how a zeroed-out GRAT works.

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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.

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  • Pondering your policy – Watch out for a little-known tax trap – the transfer-for-value rule

    January / February 2008
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 1141

    Abstract: Life insurance is an essential building block in an estate plan. But it’s important to handle life insurance policies carefully. Beneficiaries typically are exempt from income taxes on death benefit proceeds. But if a policy is transferred for valuable consideration, the risk of triggering income taxes arises because of a little-known, yet lethal, provision of the Internal Revenue Code called the transfer-for-value rule. This article explains the transfer-for-value rule.

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  • The digital detective: Using statistics to uncover fraud

    January / February 2008
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 335

    Abstract: This article explains how Benford’s Law can help uncover financial fraud by examining patterns in tabulated data. It’s almost impossible for someone to manipulate digits so that they appear to conform to Benford’s Law, so analysts use the technique to find suspicious numbers that merit further investigation.  (Updated 5/7/12)

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  • Growing pains – Patent case expands definition of “reasonable royalty”

    January / February 2008
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 941

    Abstract: In the recent case Monsanto Co. v. McFarling, a Court of Appeals for the Federal Circuit decision has significant implications for patent infringement damage calculations. This article describes the case’s background and explains the court’s reasoning in the case, which provides plaintiffs with additional ammunition for building a reasonable royalty claim. The decision also requires plaintiffs on both sides of patent infringement cases to look beyond “established” royalty rates at other economic factors that affect the amount to which the parties would agree in a hypothetical negotiation. Citation: Monsanto Co. v. McFarling, 488 F.3d 973 (Fed. Cir. 2007).

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  • Are you up-to-date on the AICPA’s new valuation standards?

    January / February 2008
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 807

    Abstract: Last summer, the American Institute of Certified Public Accountants (AICPA) finalized Statement on Standards for Valuation Services (SSVS) No. 1, which applies to CPAs who perform business valuations in engagements accepted on or after Jan. 1, 2008. This article explains the types of engagements SSVS No. 1 covers and the extent of information a valuation analysis performed by a CPA should contain. The article notes that it’s useful for attorneys and others to become familiar with these and other professional organizations’ valuation standards to ensure their experts’ methods and conclusions meet all relevant requirements.

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  • Hope for the best, prepare for the worst – Avoiding valuation disputes in buy-sell agreements

    January / February 2008
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 1210

    Abstract: If a buy-sell agreement fails to clearly spell out a valuation method to be used in the event of death, disability or divorce, the door is open for disputes. This article explains the steps to take in setting up a buy-sell agreement’s valuation provision, including selecting the appraiser and defining key terms.  (Updated 5/7/12)

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  • Reverse religious discrimination alleged

    January / February 2008
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 701

    Abstract: The question before the Ninth Circuit was whether a plaintiff could maintain her claim of reverse religious discrimination for her employer’s failure to promote her. Reversing a grant of summary judgment, the Ninth Circuit held that the plaintiff had presented evidence showing that she was more qualified for the job than the promoted person and that a reasonable fact-finder could find that her evidence made the employer’s proffered reasons “unworthy of credence.” Noyes v. Kelly Services, 488 F.3d 1163 (9th Cir. 2007)

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  • ADA interactive process clarified

    January / February 2008
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 819

    Abstract: The Americans with Disabilities Act requires an interactive process between an employer and an employee who requests an accommodation because of a disability. This article reports the Eighth Circuit’s detailed description of the process. The article also discusses, in a sidebar, why the ADA doesn’t require an employer to reassign a qualified disabled employee to a vacant position if that would violate the employer’s legitimate nondiscriminatory policy to hire the most qualified candidate. EEOC v. Convergys Customer Management Group, 491 F.3d 790 (8th Cir. 2007) Huber v. Wal-Mart Stores, 493 F.3d 1002 (8th Cir. 2007)

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  • Employer’s harassment liability when victim fails to follow report procedure

    January / February 2008
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 803

    Abstract: The Seventh Circuit answered this question in the affirmative. The court reinstated the employee’s suit, finding that a jury could reasonably find that the employer had acted negligently in discovering or remedying the alleged harassment. Bombaci v. Journal Community Publishing Group, 482 F.3d 979 (7th Cir. 2007)

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  • Punitive damages require malice or reckless indifference

    January / February 2008
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 709

    Abstract: The Sixth Circuit ruled that an employer wasn’t off the hook for punitive damages for sexual harassment, even though it claimed that it hadn’t acted with the requisite malice or reckless indifference. This article explains why the court reinstated a jury’s $75,000 punitive-damages reward to an employee. Parker v. General Extrusions Inc., 491 F.3d 596 (6th Cir. 2007)

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  • Criminal actions: An extreme case of kiting funds

    January / February 2008
    Newsletter: Construction Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 285

    Abstract: This brief article notes the criminal dangers of kiting funds — a practice that often violates the terms of any standard construction contract. United States v. Munoz-Franco, 487 F.3d 25 (2007) Puerto Rico 1st Circuit (2007).

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  • Got insurance paperwork? Don’t let it slide

    January / February 2008
    Newsletter: Construction Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 516

    Abstract: Any principal on a construction project probably knows the importance of accurately completing any insurance paperwork involved. But neglecting to follow up with an insurance agent or provider after requesting coverage could create problems as well. This article looks into a recent case that provides a prime example. Adams v. Western States Insurance, 2007 WL 2071548 (D. Ore. 2007).

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  • Contractors may face new public safety liability

    January / February 2008
    Newsletter: Construction Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 478

    Abstract: It’s fairly safe to say that most general contractors know that they must secure their job sites to protect not only those who work there, but also the general public. Yet a recent lawsuit against the Washington, D.C., public transit authority could signal the development of a new kind of legal liability related to public safety. This article explains the details.

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  • Subcontractor focus – Miller Act time limits may affect payment contingency

    January / February 2008
    Newsletter: Construction Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 870

    Abstract: In the hope of shifting away some of the risk of a government’s refusal to pay general contractors on public projects often insert so-called “pay when paid” clauses in their subcontracts. Recent federal court decisions based on the Miller Act, however, limit a payment bond surety’s ability to use “pay when paid” clauses. This article examines one example of these limitations in a recent West Virginia case, and a sidebar looks at a similar decision.

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  • Seeing a claim through to fruition requires an eye for details

    January / February 2008
    Newsletter: Construction Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 612

    Abstract: One might assume that a claim for “differing site conditions” would cover items such as additional pile depths and the removal and replacement of unsuitable subsurface material under slab-on-grade floors. This article looks at a case involving the Army Corps of Engineers and a storage base in Israel that shows a court might not make the same assumption.

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