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Showing 17–20 of 20 results

  • Going public – Understand prevailing wage laws before you bid on public works projects

    Summer 2012
    Newsletter: Construction Industry Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 599

    Abstract: As the economy continues to struggle, many contractors are adding public works projects to their repertoires just to stay profitable. Public projects can be a lucrative source of new work, but they’re also subject to complex federal and state requirements fraught with traps for the uninitiated. Prevailing wage laws are among the most treacherous. This article discusses how “prevailing wages” are determined, the record-keeping that’s necessary, and the penalties for noncompliance.

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  • How to embrace accountability

    Winter 2012
    Newsletter: Profitable Solutions for Nonprofits

    Price: $225.00, Subscriber Price: $157.50

    Word count: 599

    Abstract: Nonprofits need to embrace accountability to protect the organization and its people, to demonstrate openness and forthrightness in external dealings and to support the greater good. Embracing accountability also helps not-for-profits fulfill their fiduciary responsibilities to donors, constituents and the public. But how can nonprofits truly embrace this abstract term? This article discusses accountability in terms of governance, financial statements, communications and the organization’s mission.

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  • Life’s changes beget plan revisions – Disinheriting a child is a difficult, but sometimes necessary, decision

    October / November 2010
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 599

    Abstract: Because circumstances change over time, an estate plan isn’t a static document. It’s meant to be revised. And that includes instances in which it may seem necessary to disinherit a child. This article discusses the steps involved and how to protect an estate plan from the legal challenge a disinherited child might attempt. A sidebar explains that disinheriting a spouse can be much more difficult.

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  • Estate of Black: Another notch in taxpayers’ FLP belts

    September / October 2010
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 599

    Abstract: Family limited partnerships (FLPs) are proven estate planning tools. But the IRS sometimes attacks a partnership’s discounts or business purpose under Internal Revenue Code Section 2036, “Transfers with retained life estate.” This article notes the importance of proper FLP structure, explaining that when the IRS succeeds in proving that the donor or decedent retains ongoing economic benefit — either express or implied — it assesses gift and estate taxes for the full value of the partnership’s underlying assets without allowing discounts for lack of control and marketability.

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