July / August
Showing 417–432 of 616 results
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Salvage your “underwater” 529 plan
July / August 2012
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 378
Abstract: This article discusses the case of “Mark and Susan,” who opened a 529 plan to help finance their daughter’s higher education. It seemed like a smart move at the time: 529 plans offer the opportunity for education savings to grow tax-free. But, after the recession, its value is less than the amount they’ve contributed to it. This article offers options for those in a similar predicament.
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Up in the air — With some estate tax provisions set to expire at year end, giving gifts is a solid strategy
July / August 2012
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 623
Abstract: Without congressional action, the gift and estate tax exemptions will decrease and gift and estate tax rates will increase on Jan. 1, 2013. This means that two variables are working in favor of making gifts this year: 1) the high gift tax exemption and 2) the fact that the values of many assets are depressed. This article looks at some gifting strategies that may be useful.
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Investing through the economic cycle — Look for opportunities in different market sectors
July / August 2012
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 992
Abstract: As most Americans have learned in recent years, the U.S. economy is cyclical, alternating between phases of expansion, when the economy is growing, and recession, when economic activity contracts. Some investors look for sectors and securities they believe will benefit at different stages of the economic cycle. But profiting from cyclical timing is harder — and riskier — than it seems. This article discusses factors to consider for those who decide to incorporate economic analysis into their investment decisions. A sidebar discusses four indicators of possible impending recession.
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The amendment effect — ADA changes put to the test in recent case
July / August 2012
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 869
Abstract: Under the Americans with Disabilities Act (ADA), a person is disabled if he or she suffers from a physical or mental impairment (the first prong) that substantially limits (the second prong) one or more major life activities (the third prong). This article discusses an employee who sued her former employer for failure to accommodate her medical condition and for wrongful termination. At issue was the language used to establish the last two prongs, in light of recently revised Equal Employment Opportunity Commission (EEOC) regulations. Citation: Allen v. SouthCrest Hospital, No. 11-5016, Dec. 21, 2011 (10th Cir.)
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Step carefully when terminating employees on FMLA leave
July / August 2012
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 719
Abstract: A fast-food restaurant fired an employee it suspected of stealing — but it didn’t do itself any favors by waiting nearly two weeks before terminating her, and doing so on her first day back from Family and Medical Leave Act (FMLA) leave. This article shows how the U.S. Court of Appeals for the Sixth Circuit applied the "honest belief rule" in determining whether or not the employer had violated the law. Citation: Donald v. Sybra, Incorporated, No. 10-2153, Jan. 17, 2012 (6th Cir.)
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Subjective criteria can pose risks in promotion decisions
July / August 2012
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 799
Abstract: When an African-American IRS employee applied for a higher position, he and three other candidates underwent an evaluation process consisting of objective criteria and a subjective interview. When he was passed over in favor of a Caucasian female with less education and experience, he sued, claiming that IRS officials had used a subjective evaluation process to create a legitimate explanation for its discriminatory practice. This article explains why the U.S. Court of Appeals for the District of Columbia sided with the plaintiff. Citation: Hamilton v. Geithner, No. 10-5419, Jan. 17, 2012 (Dist. of Columbia Cir.)
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Asking the wrong questions — Employer faces lawsuit for inquiring about plaintiff’s retirement
July / August 2012
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 1097
Abstract: When a 54-year-old U.S. Army Corps of Engineers employee was passed over for promotion in favor of a younger employee, he sued. As this article explains, at issue was whether an agency personnel spreadsheet known as the Capable Workforce Matrix served as a pretext for age discrimination. Because, after receiving the job applications, two hiring panel members had allegedly requested information about projected retirement dates to be incorporated into the matrix, the appeals court sided with the plaintiff. A sidebar notes a different case in which a stray remark also led to age discrimination allegations, but with a different result. Citation: Shelley v. Geren, No. 10-35014, Jan. 12, 2012 (9th Cir.); Gross v. FBL Financial Services, No. 08-441, June 18, 2009 (Supreme Court); Moss v. BMC Software, Inc., No. 09-20488, July 2, 2010 (5th Cir.)
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Dealer Digest
July / August 2012
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 475
Abstract: Featured in this issue’s “Dealer Digest” is a National Automobile Dealers Association (NADA) study indicating that auto manufacturers need to do a better job showing that facility update programs will have a positive effect on dealerships’ bottom lines. Another item describes how dealers can provide dependent care assistance to their employees at little cost.
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The IRS’s new tangible property rules
July / August 2012
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 640
Abstract: The IRS has issued new rules on when taxpayers must capitalize — and when they can deduct — amounts paid to acquire, lease, produce or improve tangible property. The rules provide a general framework for capitalization and revise some of the provisions previously proposed by the IRS — including those on how to determine whether a unit of property has been repaired or improved. Costs that qualify as repairs are deductible, while improvement costs must be capitalized. This article explores some of the details.
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Creating a meaningful daily operating report
July / August 2012
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 676
Abstract: Many dealership owners say their stores’ daily operating control reports (or “DOCs”) aren’t dependable enough to use for business evaluation and planning — mainly because data in the reports isn’t as current as it should be. But it’s possible to greatly improve the functionality of DOCs by setting up process controls throughout a dealership. This article shows how.
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How alive is your code of ethics? — Develop procedures and train employees for the best results
July / August 2012
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 878
Abstract: When it comes to ensuring sound auto dealership ethics, there are a number of places to turn to for guidance. This article discusses the National Automobile Dealers Association’s (NADA’s) code of ethics and the specific guidance NADA offers regarding ethical behavior in specific operational areas. A sidebar shows why in-house ethics training need not be complex.
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Construction Success Story — Veteran contractor vets his suppliers
July / August 2012
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 484
Abstract: This issue’s “Construction Success Story” looks at the case of a contractor who went to his financial advisor for advice on how to vet prospective new vendors. The advisor described three basic traits of a good supplier, and went on to show the contractor how to set up a selection process.
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Build your bonding capacity with a solid foundation
July / August 2012
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 742
Abstract: A high bonding capacity is something for which just about every contractor strives. Getting the necessary underwriting from a surety gives a construction company the freedom to bid on jobs well suited to its strengths — not to mention bigger projects with greater potential for profitability. This article lists the elements sureties are looking for, such as strong financial statements, profitability and working capital. Timely, accurate work-in-progress (WIP) reports are also essential, as is ongoing communication with the surety.
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Now’s the time to start thinking about an ownership transfer
July / August 2012
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 524
Abstract: Contractors who wish to transfer ownership to the next generation (rather than sell to a third party) might be wise to start such transfers sooner rather than later — especially this year, before the $5.12 million federal gift tax exemption drops to $1 million in 2013 (absent congressional action). But, as this article explains, it’s not necessary to transfer the entire interest. Those wishing to maintain operational control might hold on to more than half of their interest, or, alternatively, set up a family limited partnership.
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What’s the true cost of your labor? — Think it through before adding or subtracting
July / August 2012
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 991
Abstract: Before either adding or subtracting employees, it’s important for construction companies to determine the true cost of each worker. Contractors need to look at expenses beyond just salary. And they need to bear in mind that there are costs in terminating employees as well as alternatives to hiring — such as engaging independent contractors instead of taking on more staff (though it’s important to abide by IRS rules). A sidebar lists the variety of payroll taxes an employer must keep track of.
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10 questions to help you evaluate a valuation report
July / August 2012
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 1000
Abstract: Not all business valuation reports are created equal. So it’s critical that attorneys scrutinize information prepared by valuation experts — both their own and their opponents’ — for signs of weakness or susceptibility to challenge in court. This article offers 10 questions to ask when reviewing a report, including whether the expert has the right qualifications and uses the appropriate valuation standards; whether his or her calculations are reasonable; and whether market multiples have been adjusted.