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Showing 17–21 of 21 results
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Need cash? Borrow it from a foreign subsidiary
August / September 2013
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 558
Abstract: U.S. companies with foreign subsidiaries generally aren’t subject to tax on the subsidiary’s income until it’s “repatriated.” But what if a company needs a foreign subsidiary’s cash to fund operations, buy back stock or meet other needs? This article describes how it might be possible for a company to tap a subsidiary’s cash without generating a huge tax bill, by borrowing it in the form of short-term loans.
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Arbitration matters – Supreme Court decision expresses a key preference
July / August 2013
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 558
Abstract: State law vs. federal law … which has priority? This article discusses a case in which the U.S. Supreme Court overruled a state court’s authority to declare two particular noncompetes null and void, despite the existence of arbitration clauses in the agreements. The Court’s decision is the latest in a series of cases in which it has expressed its preference for resolving cases through arbitration, wherever possible. Nitro-Lift Technologies v. Howard, No. 11-1377, Nov. 26, 2012 (Supreme Court)
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Home sale gain exclusion restrictions for second homes
December 2012
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 558
Abstract: Many taxpayers bought a second home, such as a vacation home, with the intention of later converting the second home into their principal residence. Under pre-2008 Housing Act law, those taxpayers could have excluded up to $250,000 ($500,000 for certain joint filers) upon a later sale of that former vacation home as long as the ownership and use tests for the exclusion were satisfied. However, the Housing Act changed the method for recognizing post-2008 gain on the sale of a principal residence formerly used as a vacation or second home. This article offers a couple of examples of how it works.
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Don’t let unwanted stock get the best of your store
May / June 2012
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 558
Abstract: Which new cars sell quickly in a particular market depends on local customers’ demographics and various vehicles’ popularity at the moment. This article suggests a number of ways for a dealership to avoid letting slow-moving vehicles have a negative impact. They include paying attention to customer satisfaction index scores, working with dealers and customers in other locations, and using undesirable vehicles in creative ways.
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WARN Act doesn’t require double payment of wages
July / August 2008
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 558
Abstract: This article discusses laid-off employees’ claims that their ex-employer owed them wages under the Worker Adjustment and Retraining Notification Act even though they had begun to work for a successor company. The Fourth Circuit rejected their claim that they had suffered an employment loss, defined as “an employment termination other than a discharge for cause, voluntary departure, or retirement,” on the day the plant shut down. WARN requires employers to provide 60 days’ notice of the date of employment loss resulting from a shutdown, not from the date of the shutdown itself. Long v. Dunlop Sports Group Americas