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Showing all 14 results
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Can you deduct the costs of a spouse on a business trip?
March 2023
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 499
Abstract: A company owner who travels on business, accompanied by his or her spouse, may be able to deduct all the travel expenses incurred by the spouse. However, the rules are restrictive, starting with the requirement that the spouse must be a bona fide employee of the company. Failure to meet that rule is the reason why, in most cases, a spouse’s travel costs aren’t deductible.
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ESOP valuations: How much is too much?
September / October 2022
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 499
Abstract: The U.S. Department of Labor recently suffered a resounding defeat in Walsh v. Bowers. This article explains why a federal district court rejected the DOL’s claim that an employee stock ownership plan (ESOP) overpaid for the sponsoring company’s stock. Walsh v. Bowers, No. 18-00155 SOM-WRP (D. Hawaii Sept. 17, 2021).
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ESOP valuations: How much is too much?
September / October 2022
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 499
Abstract: The U.S. Department of Labor recently suffered a resounding defeat in Walsh v. Bowers. This article explains why a federal district court rejected the DOL’s claim that an employee stock ownership plan (ESOP) overpaid for the sponsoring company’s stock. Walsh v. Bowers, No. 18-00155 SOM-WRP (D. Hawaii Sept. 17, 2021).
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Make sure you’re up to speed on nonqualified stock option rules
November 2016
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 499
Abstract: Many employers look to attract and retain key employees through nonqualified stock options. So those receiving them should stay up to speed on the tax treatment and reporting. This article explains the basics.
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Federal Circuit puts patent exhaustion doctrine on hold
August / September 2015
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 499
Abstract: The patent exhaustion doctrine was created to limit the exclusive rights of patentees that license, or authorize the sale of, their inventions. But, in one recent case, an appellate court put the doctrine on hold. This article explores the court’s finding that a first sale doesn’t preclude a patentee from enforcing its rights in a related but nonetheless distinct invention. Helferich Patent Licensing, LLC v. The New York Times Co., No. 2014-1196, Feb. 10, 2015 (Fed. Cir.)
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401(k) plan automatic enrollment: A winning formula
Year End 2014
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 499
Abstract: Although the number is slowly shrinking, many 401(k) plan sponsors remain reluctant to institute auto-enrollment and auto-deferral increase features. However, plans with these features generally have higher participation rates and account balances. This article reviews recent statistics and explains how to go about setting up these features in a 401(k) plan.
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Dealer Digest
November / December 2012
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 499
Abstract: This issue’s “Dealer Digest” discusses a recently released Federal Trade Commission study showing that, when companies make “up to” claims about savings to consumers, many consumers are likely to expect the full “up to” results. It also discusses one survey that predicts solid sales growth for 2013, and another indicating that audio, entertainment and navigation systems were the most common complaint areas reported by new vehicle owners in the first 90 days.
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Protecting your construction company’s mobile technology
Winter 2012
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 499
Abstract: Mobile technology — such as laptops, tablets and smart phones — allows contractors to generate estimates, review job plans and store important documents. This is valuable data that can easily fall into the hands of a thief or a competitor. Because of such dangers, it’s essential that companies ensure that their mobile technology is protected. This article discusses safety procedures, including laptop-tracking software.
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When settlement proceeds are taxable
January / February 2011
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 499
Abstract: The Sixth Circuit Court of Appeals has affirmed a Tax Court ruling that settlement proceeds received for false imprisonment aren’t excludable from taxable income under Internal Revenue Code Section 104(a)(2). This article discusses the opinion, which offers a valuable reminder of the two-pronged test for exclusion of income.
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Combine and conquer – The big advantages of roll-ups
April / May 2010
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 499
Abstract: Even the best-run middle-market companies eventually face size-related obstacles — including difficulty raising cash for strategic initiatives and an inability to negotiate better prices and terms with suppliers. A roll-up, where several smaller companies in the same or similar industries combine to form a larger company, can provide a solution. Roll-ups can result in an immediate increase in value. However, inattention to consolidation issues can lead to disaster, so companies should approach this strategy with caution.
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Practice builders – Building a brand image
Summer 2009
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 499
Abstract: Building a positive brand image starts with deciding which types of patients your practice wants to entice and then learning about their needs and expectations. You’ll need to size up your target market, and then decide what image you wish to convey to the wider world.
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3 simple steps to more effective scope management
May / June 2009
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 499
Abstract: More than just a theory, scope management provides contractors with a plan for staying on-task and on-budget. And adopting a plan for scope management doesn’t require a major overhaul to a construction company owner’s current management style. This article describes three simple steps to improving a construction company’s scope management.
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Dealer Digest – Remember the aftermarket
March / April 2009
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 499
Abstract: Covered are opportunities in the aftermarket, how to make wellness programs work and controlling your employees’ retirement fund investments.
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Don’t let multistate taxation multiply your taxes
October / November 2008
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 499
Abstract: Technological advances have made it much easier to do business across the country and around the world. But these new opportunities come at a price: If you do business across state lines, it’s important to analyze your activities in each state to avoid triggering unwanted taxes. This article explains the issue of “nexus,” and how and when another state can apply its income, franchise or sales and use taxes to your business. It also shows you how to use multistate taxation to your advantage.