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  • AMT less “toothy” but may still take a bite

    September 2020
    Newsletter: Tax & Business Alert

    Price: $225.00, Subscriber Price: $157.50

    Word count: 528

    Abstract: Although the Tax Cuts and Jobs Act took much of the “teeth” out of the AMT by raising the inflation-adjusted exemption, high-income earners (and even some middle-income earners) should still watch out for its bite. This article discusses the basic rules and the role of itemized deductions. A sidebar warns investors that capital gains can trigger the AMT.

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  • Business strategies – Stay steady in a troubled economy

    Summer 2020
    Newsletter: Management & Tax Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 528

    Abstract: The COVID-19 pandemic has done severe economic damage to many U.S. businesses, and it will likely take considerable time to recover. Here are some tried-and-true suggestions to help keep a business on track and come out strong on the other side.

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  • Risk management 2.0 for construction companies

    July / August 2020
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 528

    Abstract: The novel coronavirus (COVID-19) pandemic has brought unprecedented challenges to the construction industry. Contractors have learned valuable lessons about risk management during the pandemic — call it “risk management 2.0.” This article offers a variety of tips on how to structure contracts and tackle projects more safely.

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  • Have your cake and eat it too – SLATs provide tax benefits and enable wealth access

    September / October 2019
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 528

    Abstract: The Tax Cuts and Jobs Act temporarily doubled the estate and gift tax exemption to $11.4 million. But the exemption is scheduled to return to its previous level at the end of 2025. Affluent families can potentially make the most of the elevated exemption while retaining at least some access to their wealth by using a spousal lifetime access trust (SLAT). This article talks about the trust features.

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  • Create a standard structure for your estimates

    July / August 2015
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 528

    Abstract: Every contractor knows that, the more accurate an estimate, the better the chances of completing a job within budget and realizing the anticipated profit. For this reason, every construction company should create a standard structure for its estimates. This article looks at some of the key components of a standardized approach.

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  • Biotronik A.G. v. Conor Medsystems Ireland, Ltd. – Toeing the fine line between general and consequential damages

    January / February 2015
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 528

    Abstract: This article discusses a recent case in which the distinction between general and consequential damages was at stake. The issue was whether the plaintiff’s alleged lost profits were general damages, which could be recovered, or consequential damages, which could not. The decision shows that contracting parties should expressly spell this out in the contract to minimize disputes over how to properly categorize losses in any future breach-of-contract litigation. Biotronik A.G. v. Conor Medsystems Ireland, Ltd., 2014 NY Slip Op 02101 (N.Y. 3/27/14)

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  • Daubert calls for liberal admission of expert testimony

    November / December 2014
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 528

    Abstract: In recent years, federal district courts have become increasingly aggressive in excluding expert testimony — both scientific and financial — on Daubert grounds. But this article summarizes two recent decisions in which courts clarified that the standards for admission of expert testimony are liberal ones. City of Pomona v. SQM North America, Nos. 12-55147 and 12-55193 (9th Cir. 5/2/14) Johnson v. Mead Johnson & Company, Nos. 13-1685 and 13-22681 (8th Cir. 6/6/14)

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  • Changing the rules – In-plan Roth rollovers now expanded

    June / July 2013
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 528

    Abstract: The American Taxpayer Relief Act (ATRA) expanded the opportunity for participants to convert existing tax-deferred money in 401(k), 403(b) and 457(b) plans to Roth accounts in the same plan. This applies to transfers made after Dec. 31, 2012. This article summarizes the new rollover rules.

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  • The controlling document – Plan document vs. summary plan description

    October / November 2011
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 528

    Abstract: While employers and plan sponsors strive to be consistent with the retirement plan information given to participants, on rare occasions a conflict in information may exist. In a recent case, plan participants sought to enforce the language of a misleading summary plan description (SPD) that didn’t agree with the terms of the plan document. This article discusses the U.S. Supreme Court’s decision that reinforced the rule that the plan document controls the benefits.

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  • Think twice before walking away from stalled projects

    Summer 2010
    Newsletter: Construction Industry Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 528

    Abstract: Stalled and abandoned projects are an unfortunate reality in the construction business today. Financing may dry up, or owners faced with dwindling prospective tenants may conclude that they’re better off walking away. But that doesn’t mean contractors should do the same. Depending on their potential liability exposure, it may make sense for contractors to do some extra work to secure or stabilize the job site, or to protect their work against the elements — even if they won’t be compensated for it. This article describes the steps to take.

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  • Bundled military contracts threaten to squeeze out small builders

    May / June 2009
    Newsletter: Construction Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 528

    Abstract: Few relationships depict the David vs. Goliath concept better than that between small builders and the U.S. military. Although David has had his share of victories on the often tumultuous jobs offered up by the Army, Navy and others, an ominous plot twist regarding the use of bundled contracts arose in one recent case.

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  • PPE should be on employers’ dime, OSHA says

    July / August 2008
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 528

    Abstract: It’s a decision the Occupational Safety and Health Administration (OSHA) says could prevent thousands of work-related injuries each year. That is, the agency now requires employers to provide employees with virtually all of their personal protective equipment (PPE), such as hard hats and nonprescription safety goggles. This article explains the rationale behind this new rule along with the finer points of abiding by it.

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