January / February
Showing 545–560 of 623 results
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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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Against the clock – Proximity of harassment complaints to firing is key in retaliation case
January / February 2009
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 732
Abstract: Could a plaintiff who had complained of sexual harassment two months before being fired succeed in bringing a retaliation claim? This article explains why the Eighth Circuit ruled that two months was too long to support an inference of a causal connection. Van Horn v. Best Buy Stores, 526 F.3d 1144, 1149 (8th Cir. 2008)
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CLB Quickcase – Bannaoun Engineers v. Mackone Development – Stop notice costs contractor in the long run
January / February 2009
Newsletter: Construction Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 361
Abstract: Subcontractors with claims for extras on public works jobs sometimes seek to increase their leverage in settlement negotiations by asserting liens on project funds for inflated amounts. Their hope is that the general contractor will have to negotiate their claims quickly in order to get the government to continue making progress payments on the project. But, as a recent California case demonstrates, such tactics often backfire.
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Neighbor helping neighbor leads to AIA contract dispute
January / February 2009
Newsletter: Construction Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 492
Abstract: Many great communities have been built on the concept of neighbors helping neighbors. But when a construction project enters the picture, it doesn’t take much for things to go awry. A recent Connecticut decision provides a case in point.
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Yesterday’s promises – Doctrine of merger can create pitfalls for the unwary
January / February 2009
Newsletter: Construction Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 609
Abstract: In the course of developing real estate, transactions often consist of a combination of real estate contract documents and construction contract documents. Not surprisingly, such a plethora of paperwork can lead to confusion, assumptions and misperceptions — particularly when a legal dispute develops. So went a recent Georgia case.