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  • ERISA violation civil penalty maximums updated for inflation

    June / July 2021
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 377

    Abstract: Civil penalties for running afoul of ERISA can be substantial, assuming the violations cannot be addressed by other means. This brief article discusses the latest inflation-adjusted maximum amounts for penalties assessed after January 15, 2021, whose associated violations occurred after November 2, 2015.

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  • Laying the groundwork for your 2018 tax return

    January 2019
    Newsletter: Tax & Business Alert

    Price: $225.00, Subscriber Price: $157.50

    Word count: 377

    Abstract: The Tax Cuts and Jobs Act made many changes to tax breaks for individuals. This article looks at some specific areas to review as one lays the groundwork for filing a 2018 tax return: personal exemptions, the standard deduction and the child credit.

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  • Laying the groundwork for your 2018 tax return

    Winter 2019
    Newsletter: Business Matters

    Price: $225.00, Subscriber Price: $157.50

    Word count: 377

    Abstract: The Tax Cuts and Jobs Act made many changes to tax breaks for individuals. This article looks at some specific areas to review as one lays the groundwork for filing a 2018 tax return: personal exemptions, the standard deduction and the child credit.

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  • Understanding the differences between health care accounts

    September 2017
    Newsletter: Tax & Business Alert

    Price: $225.00, Subscriber Price: $157.50

    Word count: 377

    Abstract: Tax-friendly ways to pay for health care are very much in play for many people. The three primary players are Health Savings Accounts (HSAs), Flexible Spending Arrangements (FSAs) and Health Reimbursement Arrangements (HRAs). This article offers a brief overview of each one.

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  • The importance of accountable expense reimbursement plans

    February 2015
    Newsletter: Tax & Business Alert

    Price: $225.00, Subscriber Price: $157.50

    Word count: 377

    Abstract: Most companies cover their employees’ business expenses by reimbursing them for their actual expenses or by paying a travel or mileage allowance. Such arrangements are subject to strict tax rules concerning what qualifies as a legitimate reimbursement arrangement and what is treated (at least for tax purposes) as additional compensation to the employee. It depends on whether the employer’s payments are made in accordance with what the IRS calls an accountable plan. This article explains the rules and whether it may or may not be advisable to use such a plan.

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  • 6 questions to ask before refinancing your mortgage

    Winter 2013
    Newsletter: Business Matters

    Price: $225.00, Subscriber Price: $157.50

    Word count: 377

    Abstract: In September 2012, the Federal Reserve announced plans to keep the Fed funds rate at “exceptionally low levels” at least through mid-2015. So this may be a good time to refinance a mortgage. But low rates are just one consideration. As this article shows, homeowners also must ask themselves several questions before taking the plunge.

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  • Estate Planning Red Flag — You’re lending money to family members

    May / June 2012
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 377

    Abstract: The simplest way to provide financial assistance to a child or other family member is to get out the checkbook and make a gift. But for those concerned about gift taxes, a loan may be preferable. Intrafamily loans must be structured and managed carefully to ensure that the IRS will treat them as bona fide loans rather than disguised gifts. This article explains that the U.S. Tax Court has identified seven factors to consider in determining whether a loan between related parties is legitimate.

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  • Can a private party enforce a federal statute?

    February / March 2011
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 377

    Abstract: A patent attorney purchased bow ties marked with numbers for two patents that expired in 1954 and 1955. He brought a qui tam action against the clothier under the false marking statute, which prohibits marking an unpatented article, in a way that indicates the article is patented, for purposes of deceiving the public. But the district court dismissed this particular action, finding that the attorney lacked standing to bring the claim because he’d failed to show that the government had suffered an injury. This article discusses the particulars of the qui tam provision. Stauffer v. Brooks Bros., Inc., Nos. 2009-1428, 2009-1430, 2009-1453, August 31, 2010 (Fed. Cir.)

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