November / December

Showing 481–496 of 553 results

  • Following the money trail in divorce cases

    November / December 2009
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 666

    Abstract: Missing income is a common problem in divorce cases. If one spouse owns a business, the other spouse may allege that the business earns more than its financial records suggest. This requires a forensic expert to look behind the numbers and use forensic accounting techniques to search for unreported income. Forensic experts use two basic approaches. One is to search for hidden cash — experts typically rely on four forensic accounting techniques. The other is to identify concealed sources of income.

    Read More

  • Plug the drain – How to detect financial statement fraud

    November / December 2009
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 937

    Abstract: Sarbanes-Oxley notwithstanding, the Association of Certified Fraud Examiners (ACFE) states that U.S. organizations continue to lose about 7% of their annual revenues to fraudsters. It also has found that financial statement fraud is the costliest form. This article looks at common financial statement schemes, and points out red flags in both the documents and in employee behavior that might indicate fraud. A sidebar points to several financial ratios and indicators that signal potential financial statement fraud.

    Read More

  • Employer terminates worker before end of FMLA leave

    November / December 2009
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 530

    Abstract: In New York, a worker was terminated before she’d exhausted her 12 weeks of FMLA leave. The twist: Her doctor had already concluded that she’d have been medically unable to return to work until after the leave ended. Her lawsuit alleged that she’d been denied her substantive rights under the FMLA and had been retaliated against for asserting those rights. The Second Circuit examined her claims. Roberts v. The Health Association, 308 Fed. Appx. 568 (2d Cir. N.Y. 2009)

    Read More

  • Do salary deductions negate overtime exemption?

    November / December 2009
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 831

    Abstract: Employers have long struggled with the exempt vs. nonexempt quandary. When an employee filed a lawsuit alleging that she’d not been paid overtime pursuant to the Fair Labor Standards Act, the Sixth Circuit examined whether an employer’s policy of making deductions from plaintiffs’ wages caused those plaintiffs to lose their exempt status from required overtime payments because they failed the test for salaried status. Baden-Winterwood v. Life Time Fitness, 566 F.3d 618 (6th Cir. Ohio 2009). Auer v. Robbins, 519 U.S. 452 (U.S. 1997).

    Read More

  • At issue: Allegedly discriminatory hiring procedures

    November / December 2009
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 771

    Abstract: When a woman was turned down for a job, she filed a lawsuit after receiving a right-to-sue letter from the EEOC. In her case, she argued that the interview process was subjective and designed to exclude women and that various statistics regarding the defendant’s workforce and hiring practices created the inference she wasn’t hired because of her gender. This article looks at the Tenth Circuit’s decision, while a sidebar delves more deeply into her claim regarding statistics. Turner v. Public Service Company of Colorado, 563 F.3d 1136 (10th Cir. Colo. 2009).

    Read More

  • The Age Discrimination in Employment Act – Supreme Court rules on age as key factor

    November / December 2009
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 923

    Abstract: When age plays only a supporting role in an age discrimination suit, the complexity of the decision deepens. When a 54-year-old administrator was reassigned, and many of his responsibilities were taken on by his younger subordinate, he felt he’d been demoted and filed suit. Eventually, the Supreme Court faced the question of whether a plaintiff must “present direct evidence of discrimination in order to obtain a mixed-motive instruction in a non-Title VII discrimination case.” But the Court had to first determine whether the burden of persuasion ever shifts to the party defending an alleged ADEA mixed-motives discrimination claim. Gross v. FBL Financial Services, 129 S. Ct. 2343 (U.S. 2009) Price Waterhouse v. Hopkins, 490 U.S. 228 (U.S. 1989)

    Read More

  • Construction Law Quickcase – Conner Brothers v. Geren – Homeland security trumps delay damages

    November / December 2009
    Newsletter: Construction Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 302

    Abstract: A construction company that was working on a military base on 9/11 found itself temporarily ordered off the base as a security measure. Later, it sought additional time to complete its work as well as delay damages under the Changes or Suspension of Work clauses in the contract. It was granted the extra time, but not the damages. This article illustrates why.

    Read More

  • Putting AIA contract language to the test

    November / December 2009
    Newsletter: Construction Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 490

    Abstract: American Institute of Architects (AIA) contracts have been put to use in many a job, and their language is well battle-tested in court. But that hasn’t stopped the occasional party from trying its luck against an AIA clause. In this case, a property insurer that wasn’t a party to the construction contract sought to impose a loss on a contractor’s liability insurance company — despite the existence of an AIA subrogation waiver.

    Read More

  • Get it in writing … or else! Proving the value of missing warranties can prove difficult

    November / December 2009
    Newsletter: Construction Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 936

    Abstract: Warranties are common and advisable arrangements for general contractors on construction projects. But one common issue at the conclusion of a project is failure of subcontractors to supply written warranties for their portions of the work. And, unless the general contractor buys the missing warranty from another supplier or trade contractor, it might be difficult to prove how much the missing warranty is worth. This case shows that the general contractor may not be able to recover any damages at all for failure of the trade contractor to supply the missing warranty. A sidebar looks at another issue in this case: apportionment of damages.

    Read More

  • Claims settlement – You can’t win if you’re not in the game

    November / December 2009
    Newsletter: Construction Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 752

    Abstract: Failing to take part in the legal process can leave a party bereft of any potential recourse. In one recent case, a financially strapped subcontractor, being sued for expenses related to poor work, stopped paying its lawyers and failed to participate any further in the case. A settlement had already been paid to the owner by the general contractor — and the subcontractor might normally have been allowed to set this amount off against any recovery against it. But because the subcontractor was in default — and offered no evidence or argument regarding the comparative degree of fault of itself vs. the general contractor — it wasn’t allowed any setoff.

    Read More

  • Dealer Digest – Cash-for-clunkers lessons

    November / December 2009
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 421

    Abstract: This issue, “Dealer Digest” notes that it’s wise to apply lessons from the “cash-for clunkers” program to retail efforts in 2010. The Digest also discusses the compliance date extension for the FTC’s “red flags” rule, which requires creditors to have a documented compliance strategy to detect identity theft.

    Read More

  • 4 ways to put the lid on health care costs

    November / December 2009
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 720

    Abstract: As Washington debates national health care reform, there’s no reason why dealers have to wait for new legislation to lower costs. There are already four specific steps that can help achieve this goal: changing the terms of the plan, changing the provider, offering more selection through “cafeteria plans,” and promoting health and safety.

    Read More

  • Finding the bright side of tax filing time

    November / December 2009
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 611

    Abstract: Three business tax breaks could offer benefits for dealers this tax season, but some require action before year end. There are three in particular worth taking a look at: the net operating loss (NOL) carryback, Section 179 expensing and 50% bonus depreciation.

    Read More

  • SBA lends a hand – Floor plan financing program provides working capital

    November / December 2009
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 859

    Abstract: An expansion of a Small Business Administration (SBA) loan program makes it easier for creditworthy auto dealerships to borrow against inventory, bumping up cash flow, liquidity and access to working capital. The SBA’s dealer floor plan (DFP) financing pilot program began July 1 and runs through Sept. 30, 2010. This article answers some frequently asked questions about the program, and describes industry efforts to encourage lenders to make these loans to dealers.

    Read More

  • Construction Success Story – Contractor improves customer service without a big payout

    November / December 2009
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 420

    Abstract: Faced with slowing business, a commercial general contractor decided to forgo the equipment and software upgrades he’d planned for. Yet he still felt helpless watching his backlog dwindle with few new prospects on the horizon. Reaching his wit’s end, he met with his financial advisor, seeking suggestions for ways to retain his current clients and gain an edge over his competition — all while saving money. The advisor offered a simple solution: a renewed focus on customer service. It’s inexpensive and one of the most effective ways to strengthen business in the short and long term.

    Read More

  • General contractor focus – Beware of the independent contractor vs. employee dilemma

    November / December 2009
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 649

    Abstract: The independent contractor vs. employee dilemma is a natural problem for general contractors, who deal with subcontractors and other specialists regularly. This article looks at a couple of examples where the line between independent contractor and employee isn’t clear, and explains the perspective that the IRS uses when determining employee classification.

    Read More