November / December

Showing 481–496 of 521 results

  • Unspent gift cards: Up for grabs

    November / December 2008
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 453

    Abstract: Roughly $97 billion was spent on gift cards last year. Retailers and their lenders need to understand the perhaps unexpected effects that gift cards have on a retailer’s financial statements. For starters, gift-card revenue doesn’t show up on the income statement until it’s been spent.

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  • Riding the waves of working capital

    November / December 2008
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 713

    Abstract: Lenders who diligently track working capital trends and understand the pros and cons of liquidity make more informed lending decisions. And if you understand how factors such as standing inventory affect working capital, you’ll be less likely to jump to a faulty conclusion about a borrower’s financial standing.

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  • Where did the CFO go? How companies can ensure a smooth transition

    November / December 2008
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 1010

    Abstract: When one of your borrowers loses its CFO, the right hand of most business owners and CEOs, both financial information flow and business operations often suffer. Losing a CFO equates with uncertainty. To avoid a knockout, the borrower needs a transition plan so it can quickly get back in the ring.

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  • Estate Planning Red Flag – Your estate plan doesn’t provide for sufficient liquidity

    November / December 2008
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 298

    Abstract: When planning an estate, providing liquidity to pay taxes and other expenses is every bit as important as developing strategies to minimize estate and gift taxes. There are countless horror stories about families who were forced to sell a family business or other precious assets to raise the necessary funds to pay estate and gift taxes. This short article explains how to build liquidity into an estate.

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  • What goes down must come up – Estate planning in a low interest rate environment

    November / December 2008
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 1213

    Abstract: The financial markets have always been cyclical. When interest rates are low, it’s a sure bet that they’ll rise again, given time. Key federal rates have dropped this year to their lowest level in several years. So now is a good time to consider wealth-transfer strategies that lock in these low rates, such as family loans, grantor retained annuity trusts, charitable lead annuity trusts and sales to grantor trusts. This article details these strategies.

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  • Changing state taxes can affect your estate plan

    November / December 2008
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 814

    Abstract: For years, state death taxes had little or no effect on estate planning. That’s because the state death tax credit allowed states to grab a piece of an estate’s federal tax pie with minimal administrative effort or expense. Now, however, the credit has been eliminated, prompting revenue-hungry states to rewrite their tax laws. This article explains how these new laws affect estate plans.

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  • Shelter your business assets – Preserve more wealth for your heirs with asset-protection strategies

    November / December 2008
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 513

    Abstract: Estate planning and asset protection go hand in hand. Most people concentrate their asset-protection efforts on insulating their personal wealth from frivolous lawsuits or other claims. But if a significant portion of a person’s wealth is invested in a business, it’s equally important to protect its assets from unreasonable or excessive creditor claims. This article explores asset-protection strategies. (Updated: 11/30/12)

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  • Unemployment compensation – Calculating damages for lost earnings

    November / December 2008
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 858

    Abstract: At first glance, calculating lost earnings damages may appear simple, but in many cases it’s deceptively complex. This article discusses how a valuation expert estimates these damages and notes the many factors he or she considers in establishing or opposing lost earnings damages. The article points out that experience and expertise are key to ensuring all the bases are covered.

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  • FLP and FLLC updates – Taxpayers enjoy some important victories

    November / December 2008
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 882

    Abstract: Family limited partnerships (FLPs) and family limited liability companies (FLLCs) have long been popular business and estate planning vehicles for transferring minority interests. The IRS has frequently challenged these vehicles. But two recent cases have shown that properly structured FLPs and FLLCs can withstand IRS scrutiny. This article summarizes these two cases, Estate of Mirowski and Astleford v. Commissioner, which provide valuable guidance on the type of facts that can support a taxpayer’s position.

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  • Valuing IP assets: A team approach

    November / December 2008
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 373

    Abstract: IP rights — especially patents and copyrights — encourage innovation and creative pursuits by giving owners exclusive rights to exploit the economic benefits of their work for a specific period of time. This brief article explains how valuators estimate an asset’s remaining useful life by studying the historical life cycles of comparable IP assets.

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  • It ain’t over ’til it’s over – Postclosing disputes in M&A transactions

    November / December 2008
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 1200

    Abstract: Mergers and acquisitions (M&As) are complicated transactions, and getting from letter of intent to closing takes time — sometimes several months or longer. During that time, things can — and usually do — change, leading to potential disputes concerning the purchase price or the target company’s financial position. This article explains the types of disputes that can arise and the covenants used to address potential conflicts. The article shows how bringing financial experts in early can help avert disputes or resolve matters to help the deal go through without a hitch. (Updated 8/29/12)

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  • New act bars genetic discrimination

    November / December 2008
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 338

    Abstract: The Genetic Information Nondiscrimination Act became law in May 2008. The act bars insurers and employers from discriminating against people whose genetic tests show a predisposition to cancer or any other disease.

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  • Beware of pretextual firing reasons

    November / December 2008
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 615

    Abstract: A federal trial court in New York held that a white photographer who was replaced by a black photographer could maintain an action for race discrimination. The court cited evidence from which a reasonable fact finder could conclude that the firing decision was a pretext for unlawful discrimination based on race. Maioriello v. New York State Senate. 2008 U.S. Dist. LEXIS 10439 (N.D.N.Y. 2008)

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  • Offensive language can create a hostile work environment

    November / December 2008
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 727

    Abstract: Did daily exposure to language and radio programming that could be construed as offensive to women but wasn’t targeted at the plaintiff meet the elements of a hostile-work-environment claim under Title VII? The Eleventh Circuit decided that it did. Reeves v. C.H. Robinson Worldwide, Inc., 525 F.3d 1139 (11th Cir. 2008)

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  • Employee fired for on-the-job sleeping alleges retaliation

    November / December 2008
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 642

    Abstract: The Eighth Circuit ruled that firing an employee for sleeping on the job wasn’t a pretext for retaliating against him for having previously complained of national-origin discrimination. Soto v. Core-Mark International Inc., 521 F.3d 837 (8th Cir. 2008)

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  • When must employers pay for commuting time?

    November / December 2008
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 613

    Abstract: That was the question before the Second Circuit when fire-alarm inspectors alleged they were entitled to portal-to-portal pay under the Fair Labor Standards Act because the briefcases of documents they were required to carry to and from work increased their commuting time. This article explains why the court didn’t buy their argument. Singh v. The City of New York, 524 F.3d 361 (2d Cir. 2008)

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