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Showing all 14 results

  • Including financial wellness in your retirement plan strategy

    February / March 2020
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 597

    Abstract: Many employees are paying a high price for their inadvertent ignorance about personal finance matters, studies are concluding. The price isn’t measured solely in bad investment or spending decisions, but also emotional and physical health, as well as in diminished job productivity. Employees’ understanding of their employer’s retirement plan, or lack thereof, is a critical piece of the puzzle. This article discusses how designing a retirement plan educational strategy without considering employees’ financial wellness could yield disappointing results. 29 C.F.R. 2510.3-55(c)(2)

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  • How to develop a customer retention program

    Summer 2018
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 597

    Abstract: In the current competitive banking market, it’s important for community banks to recognize that customers need more than the typical products and usual services as an incentive to choose their banks over others. This article looks at the strategies banks can implement to help attract customers and retain them over time, including analyzing core deposits and encouraging front-line employees to engage in relationship building. The article notes that a bank that identifies, and meets, current and potential customers’ needs is likely to generate a stable customer base.

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  • The case of the disappearing discount – Big picture considerations prevail over complex methodology

    September / October 2017
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 597

    Abstract: When quantifying a discount for lack of marketability, common sense may override complex regression analysis. This article outlines a recent estate tax case in which the Eleventh Circuit Court of Appeals and the Tax Court agreed to value an LLC interest from the perspective of a hypothetical investor, rather than relying on a complex analysis of restricted stock data. Estate of Koons v. Commissioner, 2017 U.S. App., No. 16-10646 and 16-10648, April 27, 2017

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  • Active vs. passive investment funds: Should you let participants decide?

    August / September 2017
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 597

    Abstract: According to a report from Casey Quirk by Deloitte and McLagan, 72% of money invested into funds went into passive funds in 2015. While some may see this as a strong case for passive investing, the issue for plan sponsors isn’t clear-cut. This article summarizes recent data on the trend and whether passive or active funds are right for participants.

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  • Cavallaro v. Commissioner – Faulty assumption causes court to discard petitioners’ appraisal

    July / August 2015
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 597

    Abstract: A recent Tax Court case demonstrates that a valuation is only as reliable as its underlying assumptions. A faulty assumption can undermine the credibility of an appraiser’s testimony and leave the court to rely solely on the opposing expert’s conclusion. This article discusses the facts and circumstances that led the Tax Court to discard the petitioners’ appraisal and explain how a merger between two family businesses resulted in constructive gifts to the petitioners’ sons. William Cavallaro, et al. v. Commissioner, T.C. Memo 2014-189, Sept. 17, 2014

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  • A code of ethics sets the stage for decision-making

    June / July 2015
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 597

    Abstract: Demonstrating commitment to ethical standards is one way a nonprofit can show that it’s worthy of the public’s trust and its donors’ gifts. Developing a code of ethics — and following it — tells its constituents that the organization lives up to its ideals. This article highlights important factors to consider when developing a code of ethics statement.

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  • How can predictive coding speed up discovery document searches?

    May / June 2015
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 597

    Abstract: The new technology known as “predictive coding” can streamline the document search process, whether for discovery production or review. This article explains how predictive coding combines human input with computer-driven concept searching to “train” software to recognize relevant documents. The article also summarizes a recent federal district court case in which the technology came into play.

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  • Improve productivity: Employ nonphysician providers

    Summer 2013
    Newsletter: Vital Signs

    Price: $225.00, Subscriber Price: $157.50

    Word count: 597

    Abstract: Physician practices — particularly those in primary care — may want to bring nonphysician providers (NPPs) onboard for several purposes. For example, NPPs can provide less expensive services that are currently performed by physicians. Plus, physicians can delegate lower level tasks to NPPs, which may mean they don’t have to recruit new doctors. This article discusses the function of an NPP, how he or she works in a practice, and how to attract and retain the best NPPs.

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  • Too abstract — Court invalidates patent of automated auto loan service

    August / September 2012
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 597

    Abstract: A company held two patents for a computer-aided method for processing credit applications over electronic networks. After it filed an infringement lawsuit against several parties, the defendants moved to dismiss the case, asserting that the computer-aided method wasn’t eligible for a patent. In finding for the defendants, the Federal Circuit made one thing certain: Merely appending the phrase “computer-aided” to a would-be patent won’t cut it. Citation: Dealertrack, Inc. v. Huber, Nos. 2009-1566, -1588, Jan. 20, 2012 (Fed. Cir.); Bilski et al v. Kappos, No. 08-964, June 28, 2010 (Supreme Court)

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  • Too abstract — Court invalidates patent of automated auto loan service

    June / July 2012
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 597

    Abstract: A company held two patents for a computer-aided method for processing credit applications over electronic networks. After it filed an infringement lawsuit against several parties, the defendants moved to dismiss the case, asserting that the computer-aided method wasn’t eligible for a patent. In finding for the defendants, the Federal Circuit made one thing certain: Merely appending the phrase “computer-aided” to a would-be patent won’t cut it. Citation: Dealertrack, Inc. v. Huber, Nos. 2009-1566, -1588, Jan. 20, 2012 (Fed. Cir.); Bilski et al v. Kappos, No. 08-964, June 28, 2010 (Supreme Court)

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  • 2 charitable giving vehicles: DAFs and private foundations

    January / February 2011
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 597

    Abstract: Those who are charitably inclined and ready to greatly increase their contributions should consider whether a donor advised fund (DAF) or a private foundation might be better for their purposes. A DAF is easier and less costly to set up than a foundation, but a foundation offers more opportunity for control. This article looks at the details of both.

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  • How much is your life worth? Conduct a “valuation” before buying life insurance

    Year End 2010
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 597

    Abstract: People tend to underestimate the amount of insurance they’ll need to provide for the financial security of their families, particularly when one spouse contributes significant nonwage value to the family. To determine the right amount of insurance, one should conduct a “valuation” of each family member’s life. While many will use a “rule of thumb” to make such calculations, this article offers a better method.

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  • Land, sweet land – Preserve it (and reap tax benefits) with a conservation easement

    Year End 2009
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 597

    Abstract: Those who have the opportunity to buy or inherit a pristine piece of land sometimes want future generations to have the opportunity to enjoy it. They can accomplish this through a conservation easement, which is an agreement to permanently restrict some or all of the development rights associated with the land. One grants the easement to a qualified conservation organization and records it so it’s binding on future owners. Not only does a conservation easement preserve the land, but it offers the donor important income and estate tax savings.

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  • No time like the present – Discounting future damages

    January / February 2009
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 597

    Abstract: In commercial cases, plaintiffs often recover lost profits they would have earned in the future but for the defendant’s wrongful conduct. In those contexts, experts typically discount future damages to present value. This article explains the importance of recognizing the impact discounting can have on a damage award — and the dangers of overlooking it. The article explains how valuation experts approach their calculations of lost profits damages.

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