397
Showing all 14 results
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Should you text with clients?
Spring 2023
Newsletter: Law Firm Management
Price: $225.00, Subscriber Price: $157.50
Word count: 397
Abstract: Text messaging — whether via SMS, iMessage or another format — has become ubiquitous in our personal and work worlds. Texting is fast, easy for most everyone, and can be a positive for both the phone-phobic and those simply in a hurry. Law firm clients already communicate with a variety of service providers by text, and they may expect the same level of accessibility from their highly paid attorneys. This article looks at why attorneys face some unique risks when texting with clients.
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Stress testing – Does your portfolio pass the “what if” test?
March / April 2021
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 397
Abstract: To expose any potential weaknesses, investors might want to perform occasional “stress tests” on their investment portfolios. This short article lists some adverse — as well as several positive — financial scenarios that can affect portfolio performance.
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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.