May / June
Showing 497–512 of 621 results
-
Lucent sheds light on patent infringement damages
May / June 2010
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 497
Abstract: Courts are generally loath to disturb a jury’s verdict on damages. But an appeals court threw out a $350 million patent infringement award that wasn’t supported by substantial evidence.This caseillustrates the need for detailed expert testimony, which will establish credible evidentiary facts and conclusions and, thus, support a claim for patent infringement damages.
-
What’s behind the veil? – Digging for the truth in alter-ego cases
May / June 2010
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 741
Abstract: When a plaintiff can’t collect a judgment from a corporation and seeks to obtain it from the corporation’s owners, it may try to show that the corporation and its shareholders lack separate identities — that is, the corporation is the owners’ alter ego. Key factors in determining an alter-ego relationship include not only this lack of separateness, but also financial dependence of the corporation upon its shareholders or parent, and undue influence upon a corporation.
-
Struggling economy presents business valuation challenges
May / June 2010
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 1046
Abstract: In bad times, appraisers may face a disconnect between the income and market approaches, creating a wide gap between valuations. The challenge becomes reconciling these differences. This article explains how to approach valuation for both profitable and distressed companies, and notes that the purpose of a business valuation can have a big impact on the valuation methods that are used. A sidebar looks at one case in which a court rejected the uses of the discounted cash flow method by both the creditors’ and the debtors’ experts.
-
Ready to buy a new home? If so, consider using a joint purchase to ease estate tax liability
May / June 2010
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 733
Abstract: If one wants to buy a home that will eventually pass to the children, a joint purchase can be a good way to ease estate taxes, provided the children have sufficient funds to finance their portion of the purchase. This article covers how a joint purchase works, as well as its advantages and disadvantages.
-
Estate planning red flag – Your estate plan doesn’t contain a no-contest clause
May / June 2010
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 299
Abstract: It’s not uncommon for heirs to contest the terms of wills and living trusts. This short article explains how a no-contest clause — which threatens to disinherit a beneficiary who unsuccessfully challenges a will or trust — can help, even for those residing in states that don’t enforce such clauses.
-
Estate planning for digital assets
May / June 2010
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 624
Abstract: Today, many people conduct their transactions online and have accumulated significant “digital assets” that require special consideration in their estate plan. This article looks at how the lack of a paper trail can create problems after a person dies in terms of both locating and accessing assets. It also provides suggestions for securely documenting such information for heirs.
-
Donating life insurance – Turbocharge your charitable gifts
May / June 2010
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 870
Abstract: Donating a life insurance policy to charity can be a powerful strategy to achieve philanthropic goals. It allows a person to make larger gifts than he or she might otherwise afford, while generating current tax benefits. This article discusses when donating a policy can make sense, as well as the most tax-effective way of doing so. A sidebar touches on options such as charitable gift annuities and wealth replacement.
-
A not uncommon quandary – Another employee vs. independent contractor case to consider
May / June 2010
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 738
Abstract: The U.S. Court of Appeals for the Fifth Circuit had to decide whether welders for an electrical contractor were employees entitled to overtime or independent contractors. The court noted that the facts appeared to be evenly balanced between employee and independent contractor status, but weighed a number of factors before siding with the employees. A sidebar discusses legal contexts for this recurring “employee vs. contractor” dispute.
-
Is a leave of absence a “reasonable accommodation”?
May / June 2010
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 770
Abstract: The “reasonable accommodation” clause of the Americans with Disabilities Act (ADA) is the crux of many a legal argument. Such was the case involving a paper inspector who had developed a bone spur. After lengthy periods of time off and light-duty work, he accepted disability retirement — and then sued, alleging disability discrimination.
-
Age discrimination case involves stolen property
May / June 2010
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 889
Abstract: A company fired a tool crib attendant after an internal investigation produced evidence that he’d stolen company property for his own financial gain. The 56-year-old plaintiff commenced an age-discrimination lawsuit. He established that the company had made the charge over a year after the firing, and that a number of younger employees weren’t fired — despite their alleged complicity in the theft. The court permitted a trial on the age discrimination claim. A sidebar discusses another age-discrimination case involving an employee who’d complained about a salary freeze.
-
Before and after: Employee commute drives FLSA case
May / June 2010
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 711
Abstract: A technician filed a lawsuit seeking compensation for time spent commuting to job sites in company vehicles and for time spent on preliminary and follow-up activities performed at home. In the first instance, he claimed that the commute amounted to a condition of his employment and he was required to use the company vehicle, which he couldn’t use for personal pursuits. The court disagreed, and also rejected his claim regarding his preliminary off-the-clock activities. But his follow-up activity — sending a transmission to his superiors concerning all the jobs he’d performed that day — was another matter.
-
Dealer Digest
May / June 2010
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 404
Abstract: This issue’s “Dealer Digest” offers suggestions for moving used-car inventory; looks at truck donations to Haiti; shows trends in leasing and repossessions; and illustrates negative tax consequences of early retirement distributions.
-
Dealerships in distress – Out-of-court workouts are among their options
May / June 2010
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 706
Abstract: While the worst ramifications of the recession may be over, many dealerships continue to fight for their survival in a frail economy. There are telltale signs that a dealership may be headed toward bankruptcy — but there are several relief methods available to distressed dealerships. An out-of-court turnaround may involve renegotiating debt terms, cutting service hours or combining administrative positions. In a Chapter 11 “reorganization” bankruptcy, the dealership retains its assets as a “debtor in possession” and remains open. As a last resort, there’s Chapter 7 bankruptcy, involving voluntary or involuntary liquidation.
-
LIFO lessons learned
May / June 2010
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 643
Abstract: Many auto dealerships use the last-in, first-out (LIFO) method of valuing their inventories of new and used vehicles, parts, and accessories. Typically, this costing method can save on tax bills. But, for dealers who end the year with inventories far below their normal levels (as was common in 2009), LIFO can be costly. To avoid a tax hit, it’s important to understand when to use LIFO and when to forgo it. This article looks at LIFO’s quirks and examines other common inventory accounting methods.
-
Drawing an effective budget
May / June 2010
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 1021
Abstract: Some dealers may live without a budget, putting all their emphasis on sales goals and projections. But setting one’s sights on sales alone is wearing blinders. Realistic budgeting allows a dealer to pay bills, fund commitments and invest in new opportunities when the timing is right. A budget should reflect the business plan, and should include realistic projections of all expenses and revenue. A sidebar briefly discusses the importance of comparing the store’s actual income and expenses to its budgeted projections on a monthly basis.
-
Construction Success Story – Contractor reaches for his slice of Recovery Act pie
May / June 2010
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 436
Abstract: A soft economy, as well as the prospect of snagging a piece of the American Recovery and Reinvestment Act (ARRA) pie, prompted a small midwestern contractor with little experience in government jobs to consider expanding into the public sector. While the lure of ARRA dollars was strong, he met with his financial advisor to determine whether an investment in government bidding could yield an appropriate return. Together, they developed a targeted approach.