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Showing 1–16 of 17 results

  • Disability insurance: Are you really protected?

    November / December 2018
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 605

    Abstract: Disability insurance policies replace a portion — typically 45% to 65% — of an insured person’s monthly gross income. But as this article argues, this figure can be deceiving. How an insurer defines “disability” greatly affects the ability to collect benefits. Benefit periods and elimination periods also apply.

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  • Securities laws can derail your estate plan

    October / November 2018
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 605

    Abstract: It’s not uncommon for high-net-worth individuals to hold their assets in trusts, family limited partnerships or charitable foundations. If the assets held in this manner include interests in hedge funds or other “unregistered” securities, it’s important to ensure that the entity is qualified to hold such investments. Exemptions under federal securities laws require that investors in private funds and other unregistered securities qualify as “accredited investors” or “qualified purchasers.” This article defines these terms.

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  • Laying a low floor for copyright originality

    October / November 2015
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 605

    Abstract: Things found in nature are generally considered in the public domain and not subject to copyright protection. Yet a federal appeals court recently ruled that a flooring design based on the natural aging of wood was indeed copyrightable. This article reviews the decision, which illustrates how — depending on originality — a work using uncopyrightable elements can be copyright-eligible itself.

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  • Make net gifts to reduce your gift tax rate

    August / September 2015
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 605

    Abstract: Lifetime giving is a smart strategy to reduce a taxable estate, but the gift tax rate of 40% is steep. If one has used up his or her $5.43 million gift and estate tax exemption and would like to potentially reduce his or her effective gift tax rate to 28.6%, consider making net gifts. This article details how to use this gifting technique.

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  • Eye on associates – Tips for effective performance-based compensation

    Spring 2015
    Newsletter: Law Firm Management

    Price: $225.00, Subscriber Price: $157.50

    Word count: 605

    Abstract: Firms that still use a lockstep model to compensate associates may be undermining their profitability and competitiveness. Instead, firms might consider a performance-based system that compensates associates based on a range of factors, including billable hours, client satisfaction and professional development. This article explains how to adopt fair and consistent performance-based compensation.

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  • SEPs — One last chance to lower your 2014 tax bill

    April 2015
    Newsletter: Tax & Business Alert

    Price: $225.00, Subscriber Price: $157.50

    Word count: 605

    Abstract: Simplified Employee Pension (SEP) plans are available to self-employed individuals, partnerships (including multimember LLCs treated as partnerships), and corporate employers alike. Unlike other types of retirement plans, a newly formed SEP is easy to establish and a powerful retroactive tax planning tool. This article discusses how a SEP works and the requirements involved in forming one.

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  • Tax Increase Prevention Act of 2014 (TIPA)

    March 2015
    Newsletter: Tax & Business Alert

    Price: $225.00, Subscriber Price: $157.50

    Word count: 605

    Abstract: The Tax Increase Prevention Act of 2014 (TIPA) was signed into law on December 19, 2014. It retroactively extends most of the federal income tax breaks that would have affected many individuals and businesses through 2014. This article discusses some of the extended provisions impacting individual taxpayers, such as the qualified tuition deduction, the mortgage insurance premium deduction, and more.

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  • Contentious overtime calculation adds up to FLSA lawsuit

    January / February 2015
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 605

    Abstract: The Fifth Circuit recently considered whether using a Monday through Sunday workweek to calculate overtime violated the FLSA when the employees in question worked Thursday through Wednesday. The potential difference in pay for the employees was substantial. The court found for the employer, but this article warns that reliance on technical analysis of the FLSA’s language can cut both ways. Johnson v. Heckmann Water Resources, No. 13-40824, July 14, 2014 (5th Cir.) Abshire v. Redland Energy Services, LLC, No. 11-3380, Oct. 10, 2012 (8th Cir.)

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  • MAC to the rescue? When buyers should claim a material adverse change

    April / May 2014
    Newsletter: Merger & Acquisition Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 605

    Abstract: A lot can happen on the way to an M&A closing, including dramatically weakened performance, undisclosed issues, or other negative events at the target company. A material adverse change (MAC) clause can, in some circumstances, help buyers escape a bad deal. However, it can also lead to litigation and financial consequences. This article discusses the kinds of adverse events a MAC clause can cover.

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  • FTC guidance – How to ensure your clinical integration programs pass antitrust muster

    Fall 2013
    Newsletter: Healthcare Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 605

    Abstract: The passage of the Patient Protection and Affordable Care Act (PPACA) and the increasing focus on efficiency and quality of care in the health care industry are prompting a growing number of hospitals to consider provider networks such as clinical integration programs (CIPs). While attractive, these networks have the potential to violate antitrust laws. This article discusses the Federal Trade Commission’s first advisory opinion regarding a CIP since the passage of the health care act. The guidance provides insight on how such programs can escape antitrust challenges.

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  • Tax Court rejects charitable deduction – Conservation easements require strict substantiation rules

    September / October 2013
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 605

    Abstract: The Internal Revenue Code allows taxpayers to take charitable deductions for qualified conservation contributions. But satisfying the requirements for deductions without solid expert input is difficult, as the taxpayer in one recent case learned. After she donated a façade conservation easement, the IRS challenged the value she claimed as a deduction. This article explains why the appeals court rejected her appraiser’s opinion and accepted the IRS’s position that an easement wouldn’t materially affect the value of her property.

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  • It’s 2013: Do you have a new tax strategy?

    Spring 2013
    Newsletter: Business Matters

    Price: $225.00, Subscriber Price: $157.50

    Word count: 605

    Abstract: Congress’s Jan. 1 tax deal saved the country from falling off the “fiscal cliff,” but it also introduced many new — and potentially confusing — changes to the tax code. This article looks at how the American Tax Relief Act of 2012 affects personal and business taxes. It discusses income and capital gains taxes, along with bonus depreciation and Section 179 expensing. A sidebar notes the increased exemption for the alternative minimum tax.

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  • Presumed innocent — Federal Circuit addresses permanent injunctions

    April / May 2012
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 605

    Abstract: Since 2006, patentees have been pulling their hair out over whether a victorious patent infringement plaintiff is entitled to a permanent injunction against the infringement. This article discusses a case in which the appeals court eliminated the presumption of irreparable harm in the patentee’s favor, but also made clear that injunctions remain in reach for some patentees. Citations: Robert Bosch LLC v. Pylon Mfg. Corp., 2011-1096, Oct. 13, 2011 (Fed. Cir.); eBay Inc. v. MercExchange, L.L.C., No. 05-130, May 15, 2006 (Supreme Court)

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  • 7 leasing strategies you need to know about

    July / August 2010
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 605

    Abstract: Commercial and residential property owners occasionally need to get back to the basics of leasing to ensure that new leases are airtight, as well as to determine whether leases that are already in place are still producing the maximum revenue allowed. This article provides seven strategies to help owners accomplish both.

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  • Health care reform – What the new law could mean for contractors

    Summer 2010
    Newsletter: On-Site

    Price: $225.00, Subscriber Price: $157.50

    Word count: 605

    Abstract: The Patient Protection and Affordable Care Act (PPACA), signed into law in March, has a number of major business-related provisions that may affect the construction industry. This article offers an overview of some of the major health insurance and tax considerations for both larger and smaller contractors, along with wider effects on the industry itself. A sidebar discusses two valuable incentives in the Hiring Incentives to Restore Employment (HIRE) Act for hiring and retaining workers.

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  • Long before you’re ready to retire … Take time to build a solid succession plan

    Winter 2010
    Newsletter: Construction Industry Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 605

    Abstract: The earlier succession planning begins, the better. Developing and grooming a successor will take time, as will preparing employees and managers to adjust to a new ownership structure. It’s also necessary to bring together a team of experts to help create a workable succession plan that provides for a sound management structure and includes a buy-sell agreement. Or it may be better to sell the company to an outside party, or to employees through an employee stock ownership plan (ESOP). All options require planning well in advance of an owner’s retirement.

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