397

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  • Consider taxes before moving out of state

    February 2021
    Newsletter: Tax & Business Alert

    Price: $225.00, Subscriber Price: $157.50

    Word count: 397

    Abstract: Many people might think about moving to another state. However, it’s important to consider the tax ramifications before doing so. This article urges readers to identify all applicable taxes in a destination state and recommends being prepared to meet the legal requirements for establishing domicile.

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  • Tax issues may make dividing a CRT difficult

    July / August 2014
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 397

    Abstract: When dividing assets in divorce, charitable remainder trusts (CRTs) usually are split 50-50 into two separate trusts. Tax issues, however, can make such divisions trickier than they might first appear. This article explains the tax implications of two types of “split-interest” trusts: charitable remainder annuity trusts (CRATs) and charitable remainder unitrusts (CRUTs). It also discusses whether divorcing spouses might be disqualified persons with respect to their original trust.

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  • How lawyers should deduct unreimbursed business expenses

    Summer 2014
    Newsletter: Law Firm Management

    Price: $225.00, Subscriber Price: $157.50

    Word count: 397

    Abstract: The rules for deducting unreimbursed business expenses are complicated enough that it may be tempting to forgo the process altogether. But attorneys who neglect to take such deductions on their federal tax returns are likely leaving money on the table. This article provides a quick look at IRS rules as they pertain to partners and staff members.

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  • Participant-directed individual account plans – EBSA updates timing of investment disclosure

    Year End 2013
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 397

    Abstract: If a qualified retirement plan has participant-directed individual account plans, an Employee Benefits Security Administration (EBSA) regulation requires plan administrators to disclose detailed investment-related information to plan participants and beneficiaries about the plan’s designated investment alternatives. This brief article summarizes recent EBSA changes to the timing of these notices.

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  • Reporting barter transactions

    May 2012
    Newsletter: Tax & Business Alert

    Price: $225.00, Subscriber Price: $157.50

    Word count: 397

    Abstract: Bartering is one of the most ancient forms of commerce and involves the trading of a service or product for another. Typically, no cash is exchanged in the transaction, and business owners can save cash by bartering to get the products and services they need. In any case, the fair market value of the goods and services exchanged must be reported as taxable income by both parties. This article looks at the procedures involved, whether the transaction takes place informally or through a barter exchange company.

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  • Can a patentee establish liability for joint infringement?

    June / July 2011
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 397

    Abstract: Direct infringement of a method patent requires a single party to perform every step of the claimed method. But what about when a patented method requires more than one party to perform the necessary steps? How can a patentee establish that a defendant is liable for such joint infringement? This article describes the answer given by the appeals court. Akamai Technologies, Inc. v. Limelight Networks, Inc., 09-1372, Dec. 20, 2010 (Fed Cir.)

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  • Ask the Advisor – Q. How can my HR department help facilitate a merger?

    April / May 2011
    Newsletter: Merger & Acquisition Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 397

    Abstract: For both buyers and sellers, the HR department can play a vital role in the M&A process. Poor communication between sellers and buyers, as well as within each organization, can slow down or even derail a merger. Enlisting HR’s help during almost every stage of the transaction ensures that accurate and timely information will reach critical stakeholders.

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  • What to expect from new outsourcing audit standards

    Year End 2010
    Newsletter: Public Company Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 397

    Abstract: Statement on Auditing Standards (SAS) No. 70 has long provided guidance for CPAs who audit companies that outsource services such as payroll and benefit administration and those who report on service organizations’ internal controls. However, new standards more in line with international standards are on the way. This article describes how Statement on Standards for Attestation Engagements (SSAE) No. 16 proposes to change outsourcing audits.

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  • Statistical analysis: Your fraud early warning system

    June / July 2010
    Newsletter: Public Company Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 397

    Abstract: Auditors use a variety of techniques to detect occupational fraud, including statistical analysis. One such technique is “Benford’s Law,” which rests on the assumption that smaller digits occur more frequently than larger ones in sets of random data. When fraud perpetrators attempt to manipulate numbers in certain financial documents, this pattern becomes skewed. In fact, it’s nearly impossible to manipulate data so that it conforms to Benford’s Law. This doesn’t prove fraud, but can indicate that further investigation is necessary.

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  • Signposts of strong internal controls

    July / August 2009
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 397

    Abstract: Unfortunately, recessions entice some employees to commit fraud. Lenders should be on the lookout for three basic controls that differentiate strong internal control systems from weak ones: physical restrictions, account reconciliation and job descriptions.

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  • Construction Success Story – Family business squabbles speak to future opportunities

    May / June 2008
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 397

    Abstract: In this issue’s “Construction Success Story,” we tell the tale of how the owner of a homebuilding and rehab company in a historically lucrative suburban area welcomed his son and daughter into the family business only to see them almost immediately set to bickering. It seems both had differing ideas of which strategic direction the company should head in. For guidance, the business owner turned to his financial advisor, who could provide an objective, business-oriented perspective that would keep matters from becoming too personal.

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  • Valuators in the field

    May / June 2008
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 397

    Abstract: Site visits are an important part of the valuation process. Not only do they enhance a valuator’s understanding of business operations, but they also provide an opportunity to conduct face-to-face management interviews. This brief article lists what valuators look for during site visits, including asset and facility condition and whether there are any capacity issues.

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