605
Showing 1–16 of 22 results
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Do you understand the public support test?
Fall 2022
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 605
Abstract: Nonprofits that aren’t careful can stray over the line that distinguishes between public charities and private foundations. This can expose nonprofits to lower tax-deductible donation limits as well as potential excise taxes and penalties. Certain organizations, including universities and churches, automatically qualify as public charities, but others must pass a public support test. This article reviews the role of public support organizations and the IRS tests that qualify such organizations.
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Do you understand the public support test?
October / November 2022
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 605
Abstract: Nonprofits that aren’t careful can stray over the line that distinguishes between public charities and private foundations. This can expose nonprofits to lower tax-deductible donation limits as well as potential excise taxes and penalties. Certain organizations, including universities and churches, automatically qualify as public charities, but others must pass a public support test. This article reviews the role of public support organizations and the IRS tests that qualify such organizations.
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Internet phishing schemes – How to protect your nonprofit from cyberattacks
Spring 2022
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 605
Abstract: The COVID-19 pandemic has intensified the threat of cyberattacks for nonprofit organizations. Hackers often target nonprofits because charities hold confidential donor data but may fail to safeguard such data. And the cost of a cyberattack can be steep. This article provides suggestions for ways to stay current on hacking threats and do what’s necessary to secure organizational systems.
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Internet phishing schemes – How to protect your nonprofit from cyberattacks
April / May 2022
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 605
Abstract: The COVID-19 pandemic has intensified the threat of cyberattacks for nonprofit organizations. Hackers often target nonprofits because charities hold confidential donor data but may fail to safeguard such data. And the cost of a cyberattack can be steep. This article provides suggestions for ways to stay current on hacking threats and do what’s necessary to secure organizational systems.
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Estimating impairment in the COVID-19 era
May / June 2021
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 605
Abstract: The pandemic may have triggered an impairment test for some companies — even private ones that have opted to amortize goodwill under GAAP. Impairment charges reduce the value of acquired goodwill and lower profits for accounting purposes, which could signal a red flag to investors and lenders. This article explains what factors into the equation and why a business valuation professional is needed to make this accounting estimate.
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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.