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Showing all 12 results

  • The Tax Cuts and Jobs Act boosts exemption amounts

    March / April 2018
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 591

    Abstract: With the passage of the Tax Cuts and Jobs Act, the estate planning landscape hasn’t changed as drastically as some lawmakers would have liked. While the TCJA temporarily doubles the combined gift and estate tax exemption and the generation-skipping transfer (GST) tax exemption, it doesn’t outright repeal the estate tax, as envisioned in the U.S. House of Representatives’ version of the bill. This article examines the changes in the TCJA that have created new estate planning opportunities and challenges.

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  • Things are looking up – Executing a vertical merger

    October / November 2017
    Newsletter: Merger & Acquisition Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 591

    Abstract: When two companies in the same supply chain join forces, it’s generally called a vertical merger. For business buyers, the deal can be a strategic coup that results in efficiency improvements and greater market share across multiple sectors. But as this article argues, vertical acquisitions can be harder to integrate and such deals can come under antitrust scrutiny.

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  • Supreme Court limits venue for patent lawsuits

    October / November 2017
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 591

    Abstract: In a landmark decision, the U.S. Supreme Court has dramatically tightened the restrictions on where patent owners can file infringement lawsuits. The court’s unanimous ruling is expected to rein in the “forum shopping” that so often occurs in patent infringement cases, where patentees try to file in judicial districts considered to be more plaintiff-friendly. This article reviews the relevant federal statutes involved and the Court’s decision. TC Heartland LLC v. Kraft Foods Group Brand LLC, No. 16-341, May 22, 2017 (U.S.)

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  • Could receivables fraud strike one of your clients?

    September / October 2017
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 591

    Abstract: Accounts receivable are a popular fraud target because so many transactions are recorded to it. This article describes common receivables scams, as well as various preventive measures and methods of detection.

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  • Finding the right QI for your Section 1031 exchange

    July / August 2017
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 591

    Abstract: When participating in an Internal Revenue Code (IRC) Section 1031 exchange, choosing the right qualified intermediary (QI) can make or break the deal. This article explains how a QI works and what to look for in one when performing due diligence.

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  • Consider the cost approach in M&A

    March / April 2017
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 591

    Abstract: Under the cost approach, a company’s value equals the difference between its combined assets and liabilities. It requires a substantial amount of work to convert a cost-basis balance sheet to the required standard of value. This article explains how buyers and sellers are increasingly using this approach in mergers and acquisitions (M&As) to help compartmentalize the components of value, facilitate discussions about how to structure a deal and prepare for postsale purchase price allocations. This article also covers the basics, including the pros and cons, of this valuation approach.

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  • Follow the money: How experts calculate lost earnings damages

    November / December 2014
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 591

    Abstract: When calculating lost earnings damages, financial experts consider several components, including base earnings, retirement benefits and fringe benefits. This article talks about the data that experts review as well as how they handle such contentious issues as variable compensation (commissions, overtime and performance bonuses).

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  • Clinical comanagement 101 – How to reward physicians and medical groups

    Winter 2014
    Newsletter: Rx for Practice Management / Practice Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 591

    Abstract: Clinical comanagement is an arrangement designed to recognize and appropriately reward participating medical groups and/or physicians for their efforts in developing, managing and improving their quality and efficiency. The arrangement may cover inpatient, outpatient, ancillary and/or multisite services. But this article notes that there are numerous hurdles to contend with. It describes two forms of comanagement and the tradeoffs involved.

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  • What to do when your stock options are underwater

    August / September 2010
    Newsletter: Public Company Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 591

    Abstract: Although the economy is gradually improving, many public companies’ stock prices remain depressed. In some cases, stock options held by key employees are “underwater” — their exercise price exceeds the stock’s current fair market value. Some companies have responded to the problem by repricing underwater options. But companies considering such a move need to obtain shareholder approval and consider other potential risks and costs.

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  • Contractor’s Toolbox – Don’t wait! Time’s running out on certain tax breaks

    Summer 2009
    Newsletter: Construction Industry Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 591

    Abstract: In the wake of the American Recovery and Reinvestment Act of 2009 (ARRA), contractors stand to benefit from not only spending initiatives for infrastructure and other construction projects, but also several tax incentives. These include a temporary extension of the 50% bonus depreciation and the enhanced Section 179 expensing election. Contractors planning any asset expenditures should take an immediate look at these incentives, but also keep in mind the bonding and banking effect of any major asset acquisition, so that liquidity and leverage ratios don’t suffer.

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  • Location, location, location – In discrimination cases, where a promotion is offered can make a difference

    July / August 2008
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 591

    Abstract: The Seventh Circuit had to decide whether an employer racially discriminated against a black assistant manager when it offered to promote him to manage stores in black areas but not in predominantly white ones. This article explains why the court found that the employer had discriminated. Simple v. Walgreen Co.

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  • Withholding measure targets government contractors

    Summer 2008
    Newsletter: Construction Industry Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 591

    Abstract: If you’re a contractor that performs work for federal, state or local governments, you may want to rethink taking on public projects after Dec. 31, 2010. That’s when Uncle Sam will begin withholding 3% from your total payments under a little-known tax code provision. Internal Revenue Code Section 3402(t) is designed to close the “tax gap” — the difference between what taxpayers should pay and what they actually pay. This article explains how Sec. 3402(t) could affect your construction company.

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