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Estate planning: Why gifts still matter
March / April 2018
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 508
Abstract: With the federal gift and estate tax exemptions so high, making lifetime gifts to loved ones may seem less critical than it might have in the past. But, as this article argues, even for those with estates within the exemption amount, a lifetime gifting program offers significant estate planning and personal benefits.
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How the disavowal exception trashed a patent infringement claim
April / May 2017
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 508
Abstract: Courts in infringement cases construe terms in patent claims by their plain and ordinary meaning — usually. This article explains why the Federal Circuit doesn’t take that approach when the disavowal of claim scope applies. It also highlights the importance of careful patent drafting. Poly-America, L.P. v. API Industries, Inc., No. 16-1200, Oct. 14, 2016 (Fed Cir.)
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Executive compensation takes the spotlight
Winter 2015
Newsletter: Healthcare Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 508
Abstract: Hospital executive compensation is coming under close scrutiny these days — and not just from the IRS. Now it appears the HHS is getting into the act. By following federal tax regulations, however, hospitals can more likely avoid the negative repercussions associated with so-called excessive compensation. This article describes three requirements a hospital should meet to establish a rebuttable presumption of reasonableness for compensation arrangements.
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Tax calendar
January 2015
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 508
Abstract: With a new year comes pending tax filing deadlines. This article lists important filing requirements and their deadlines for the first three months of 2015.
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How to improve your hospital’s health with IT investments
Summer 2014
Newsletter: Healthcare Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 508
Abstract: With revenues dropping and expenses climbing, some facilities may resist the idea of making costly investments in IT. But such short-term vision can have negative consequences in today’s competitive market. In fact, smart IT investments can prove critical to a hospital’s long-term survival. This article examines the benefits of health care IT and offers suggestions for making the most of an IT investment.
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Weight vs. admissibility – Court allows lost profits expert testimony
May / June 2013
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 508
Abstract: When an opposing party in a lawsuit challenges the admissibility of an expert’s testimony, the matter often comes down to one of two interpretations: whether the court believes the party’s arguments go to the admissibility or to the weight of the evidence. This article examines a federal district court ruling that illustrates such determinations and highlights the need to present relevant expert testimony.
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Tax Tips – Return required even for tax-exempt gifts – IRS to eliminate “high-low” method? – Watch out for charities that lose their exemption
November / December 2011
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 508
Abstract: This issue’s “Tax Tips” explains that a gift tax return must be filed for all gifts that exceed the annual gift tax exclusion, even if no tax is owed. It looks at IRS intentions to discontinue the “high-low” method as an alternative for substantiating business travel expenses. And donors who wish to take advantage of charitable deductions should watch out for charities that lose their exemption.
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Estate divided: Tax Court rejects fractional ownership claim
November / December 2011
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 508
Abstract: Does the mere execution of grant deeds transferring undivided interests in property create fractional interests? No, according to the U.S. Tax Court. This article looks at a case in which the decedent had executed a grant deed transferring undivided one-fifth interests in land to each of his five children as tenants-in-common. But, because he retained a life interest in the property by retaining control of it, the ownership wasn’t split until his death. This meant that the entire value of the property was includible in the gross estate.
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Don’t throw in the towel – How to get your groove back after the recession
Spring 2010
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 508
Abstract: After several years of this tough economy, many contractors may be ready to throw in the towel. But they can get back in the groove by harnessing cash flow and actively managing their company’s finances. Every contractor should have three- to six-month cash flow projections, and not let client debts mount. This is also a good time to look at capitalization, accounting practices and other financial management issues. Nor should marketing efforts be overlooked.
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When it comes to collections, shoot straight
Spring 2009
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 508
Abstract: A good collection process is like a good employee: It starts working immediately. If a manufacturer lets overdue bills slide, its customers may start to assume they can ignore the due dates — with disastrous implications for the company’s cash flow and profitability. This article details an effective collection process.