496
Showing all 13 results
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ERC: Does your dealership qualify for this valuable tax credit?
Spring 2021
Newsletter: Auto Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 496
Abstract: Two laws passed in the last six months have included a number of COVID-19-related provisions that could benefit dealerships. Among these are extensions and modifications of several CARES Act provisions, including the Employee Retention Credit (ERC). This article highlights the tax credit’s extended qualification period and other significant changes.
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ERC: Does your dealership qualify for this valuable tax credit?
May / June 2021
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 496
Abstract: Two laws passed in the last six months have included a number of COVID-19-related provisions that could benefit dealerships. Among these are extensions and modifications of several CARES Act provisions, including the Employee Retention Credit (ERC). This article highlights the tax credit’s extended qualification period and other significant changes.
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4 myths about managing your debt
February 2017
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 496
Abstract: Debt is a reality for many Americans. Underestimating or ignoring one’s obligations can delay or even prevent you from accomplishing many financial goals. This article discusses four myths about debt management, including whether it’s wise to shut down all credit cards and the sometimes pragmatic utility of bankruptcy.
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Price disparity does not preempt lost profits damages
June / July 2016
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 496
Abstract: This article covers the latest appellate court ruling in a long-running and wide-ranging patent infringement case, Akamai Technologies v. Limelight Networks, Inc. Specifically, the court found that lost profits damages were available, despite the fact that the infringing product sold for half the price of the patentee’s product. Akamai Technologies, Inc. v. Limelight Networks, Inc., Nov. 16, 2015, Nos. 09-1372, 09-1380, 09-1416, 09-1417 (Fed. Cir.)
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Assessing the legal risks of brokerage windows
April / May 2016
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 496
Abstract: Why limit plan participants’ investments to a handful of managed funds when they can have an unlimited selection using a “brokerage window”? The answer might depend on one’s appetite for legal risk. This article reviews when it may make sense to offer a brokerage window in a 401(k) plan.
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For good referrals, ask good questions
Spring 2015
Newsletter: Law Firm Management
Price: $225.00, Subscriber Price: $157.50
Word count: 496
Abstract: Referrals from clients and colleagues are gratifying, but they don’t always lead to engagements firms want. The key to making referrals pay off is by promoting quality over quantity. This article suggests that attorneys first define their ideal client, and then seek out other professionals who serve such clients.
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Dividing IRAs tax-free in divorce
August 2014
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 496
Abstract: Generally, transfers of property, including cash, between divorcing spouses are considered tax-free gifts between the spouses. However, this rule does not apply to transfers of balances in IRAs. If an IRA owner withdraws funds from his or her IRA and gives it to his or her spouse, the withdrawal is taxable to the IRA owner and tax-free to the receiving spouse. Fortunately, there is an important exception to this rule — transferring an individual’s interest in an IRA to a spouse or former spouse pursuant to a divorce decree or separate maintenance agreement is not taxable to either spouse. This article offers an example of how it works.
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Between a rock and a hardship – Understanding hardship distributions
Year End 2013
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 496
Abstract: When a participant requests access to money in his or her qualified retirement plan account, what are the rules for distributing it? The IRS allows hardship distributions for an employee’s “immediate and heavy” financial need. Here’s what plan sponsors need to know.
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What gives? Tax Court allows gift tax exclusion for FLP interests
March / April 2013
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 496
Abstract: Reversing its own recent trend, the U.S. Tax Court in a recent case held that gifts of interests in a family limited partnership (FLP) qualified for the federal annual gift tax exclusion. In three previous cases, the same court held that the exclusion didn’t apply to gifts of limited partnership interests. This article looks at the court’s reasoning.
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Reviewing your personal banking needs
Winter 2012
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 496
Abstract: Perhaps the biggest change in banking over the last decade or so has been the mass migration from brick and mortar banks to online banking. But, depending on individual needs, it may be best to use one or the other, or a combination of both. As this article discusses, this is one of a number of considerations customers should address in periodically reviewing their banking needs.
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Calculation vs. valuation: A critical difference
September / October 2011
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 496
Abstract: Attorneys and their clients sometimes ask professional valuators to provide preliminary estimates — called “calculations” — rather than full-fledged business appraisals. Such requests might save money up front, but this article discusses a recent Iowa case that illustrates why calculations are no substitute for valuations.
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What’s the right income tax withholding for you?
August / September 2010
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 496
Abstract: Each year, nearly three out of four taxpayers claim an income tax refund. To be sure, receiving a check from the IRS is nice. On the other hand, giving the government an interest-free loan for close to a year isn’t the best use of one’s money. This is why it pays to periodically review one’s withholding amounts. This article covers several reasons to modify these amounts and discusses how taxpayers can determine whether they should increase or decrease their allowances, and by how much.
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Who pays for transportation to and from the job site?
March / April 2008
Newsletter: Construction Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 496
Abstract: In order to meet parking obligations in congested or remote areas, contractors may provide parking at a spot distant from the project location and give workers free transportation from the parking lot to the job. Seems simple enough — until litigation arises over when the clock goes on and off for workers riding the company-provided transportation. This article discusses a case arising from this very circumstance. Burnside v. Kiewit Pacific, 2007 WL 1760747 California 9th Circuit (2007).