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Showing all 15 results
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Estate of Levine – Taxpayer wins on value of split-dollar arrangement
March / April 2023
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 526
Abstract: The U.S. Tax Court recently rejected the IRS’s attempt to essentially triple the value of a split-dollar life insurance arrangement in a decedent’s taxable estate. This article summarizes this case and highlights the importance of careful drafting in estate plans. Estate of Levine, No. 13370-13 (Tax Ct. Feb. 28, 2022).
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Net gifts differ from standard gifts
July / August 2022
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 526
Abstract: Thanks to the generous federal gift and estate tax exemption and the annual gift tax exemption, most gifts are shielded from tax. However, those who are concerned about the impact of transfer taxes on their gifts can make “net gifts.” This article details the ins and outs of making net gifts.
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Managing an offsite construction project
Spring 2021
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 526
Abstract: Given recent events related to COVID-19, “offsite construction” appears to hold more promise than ever for the building industry. However, managing one of these projects calls for a high level of coordination among stakeholders and a seamless workflow from the front office to the fabrication facility to the jobsite. This article examines some of the finer points of managing an offsite construction job.
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Managing an offsite construction project
March / April 2021
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 526
Abstract: Given recent events related to COVID-19, “offsite construction” appears to hold more promise than ever for the building industry. However, managing one of these projects calls for a high level of coordination among stakeholders and a seamless workflow from the front office to the fabrication facility to the jobsite. This article examines some of the finer points of managing an offsite construction job.
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Evaluate the risks of joint ventures carefully
Fall 2019
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 526
Abstract: Joint ventures enable two construction companies to partner up to distribute risk, apportion resources and, one hopes, share profits. The arrangements can be a good fit for large or complex jobs. This article examines some of the many risks involved, including finding the ideal partner and covering the financial details.
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3 fixes to lease accounting rules for landlords
March / April 2019
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 526
Abstract: The new rules on accounting for leases have already taken effect for public companies and will apply to all other entities in 2020. While most of the rule changes apply to tenants, some of the provisions mark a departure for landlords — and many parties raised concerns about the rules’ cost and complexity soon after their release. This article summarizes three areas where the Financial Accounting Standards Board (FASB), the body behind the lease accounting standard, made some “narrow-scope amendments” intended to facilitate implementation for landlords.
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Keeping health care quality high: Physicians are key
Summer 2018
Newsletter: Healthcare Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 526
Abstract: Hospitals — and physicians — need to track a variety of quality metrics over time to ensure that the hospital’s patient care and safety standards meet, or exceed, the quality improvement (QI) goals of reporting programs such as the Joint Commission’s, and others. This article points out that physicians are key to quality of care. The best way to let physicians know that QI is a strategic priority is for top management to show their commitment to it. Among other things, public demonstrations of encouragement and support help create a strong, sustainable quality culture.
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Donor acknowledgments and filing IRS Forms 8282 and 8283
Year End 2017
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 526
Abstract: Most nonprofits already have in place a protocol to ensure that every donor gets a show of appreciation and a receipt with the information to claim a charitable contribution deduction on their tax returns. But their obligations may go further than that — for a noncash donation, they might also need to consider Form 8282 or 8283. This article explains when each of these forms is necessary and the processes involved.
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Is your personnel manual as comprehensive as it should be?
Spring 2015
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 526
Abstract: To reduce liability and protect employees, even small nonprofits need comprehensive, up-to-date personnel manuals. This article covers commonly missed — but essential — personnel policies, including those related to paycheck deductions, health insurance, use of technology and termination of employment.
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4 ways to do project management just a little bit better
Summer 2014
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 526
Abstract: Contractors manage projects every day. But, as the construction industry evolves, so does their need to keep getting just a little better at project management. This article describes four ways to gain a competitive edge when managing jobs. They involve preconstruction planning, simplifying field systems, and training managers and then holding them accountable.
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If the shoe doesn’t fit … Supreme Court steps into trademark validity case
June / July 2013
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 526
Abstract: Trademark holders who file an infringement suit risk running into an unwelcome consequence: a counterclaim that the trademark in question is invalid. Athletic shoe giant Nike met this risk by issuing a “Covenant Not to Sue” a rival seller, and then moved to dismiss its own claims with prejudice and its rival’s counterclaim as moot. This article discusses the Supreme Court conclusion, which found the case moot, but cautioned that granting covenants not to sue might prove a risky long-term strategy for a trademark holder. Already, LLC v. Nike, Inc., No. 11-982, Jan. 9, 2013 (U.S. Supreme Court)
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Beware of pension pitfalls if terminating union contracts
May / June 2012
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 526
Abstract: Some contractors may try to slash labor costs and payroll expenses by parting ways with workers whose price tags have exceeded their limits. If the employees in question are union laborers, this can be an expensive proposition for a construction company — especially if the union has a pension fund. As this article explains, concession bargaining can often convince trade unions to forgo or give back improvements in pay and conditions in exchange for job security. Other alternatives include petitioning for union decertification or setting up separate enterprises to take on union projects.
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Mobile computing devices demand top-notch security
Spring 2009
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 526
Abstract: Whether they use a smart phone, PDA, tablet computer, or full-blown laptop, mobile computing devices have become constant companions to most contractors. From a productivity standpoint, this is good news. So many tasks that once kept them tied to their desks are now doable from the remotest parts of a job site, a vehicle or a restaurant booth. All this convenience, however, isn’t without risk. This article discusses the whys and hows of protecting mobile computing devices.
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What FIN 48 means to private manufacturers
Summer 2008
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 526
Abstract: When the Financial Accounting Standards Board (FASB) delayed implementation of FASB Interpretation No. 48 (FIN 48) for nonpublic companies, it was issuing a reprieve, not a pardon. And now time is just about up. This article details how FIN 48 affects manufacturers.
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Harassers needn’t know victim’s actual national origin
March / April 2008
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 526
Abstract: This article discusses why the Fifth Circuit decided that a Muslim car salesman from India could sustain his suit for national origin and religious harassment even though his alleged harassers had mistakenly called him “Arab” and “Taliban.” EEOC v. WC&M Enterprises, 496 F.3d 393 (5th Cir. 2007)