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Showing all 15 results

  • International estate planning – If you’re a non-U.S. citizen, the rules are different

    January / February 2018
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 615

    Abstract: Traditional estate planning strategies generally are based on the assumption that all family members involved are U.S. citizens. However, if a family member is a noncitizen, special rules apply that require additional planning. This article examines the estate tax rules applicable for families that include non-U.S. citizens.

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  • Against the grain – Why contrarian investors take an unconventional view

    November / December 2017
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 615

    Abstract: Contrarian investors attempt to take advantage of price dislocations by buying securities they believe are unjustly cheap and selling those they believe are undeservedly expensive. This article explores the mechanics of contrarian investing and discusses several risks of following such a strategy.

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  • Fortify your estate plan against undue influence claims

    June / July 2017
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 615

    Abstract: A person can reasonably expect the declarations in his or her will to be carried out, as required by law. Usually, that’s exactly what happens. However, at other times, the will could be contested and his or her true intentions defeated if someone is found to have exerted “undue influence” over the deceased’s decisions. This article defines undue influence and provides suggestions on how to protect against undue influence claims.

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  • 5 lessons learned about fraud over the last 20 years

    August / September 2016
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 615

    Abstract: Fraud continues to be a hot button for lenders who become indirect victims when borrowers that suffer fraud losses are unable to repay their debts. This article provides five takeaways from the 2016 Report to the Nations on Occupational Fraud and Abuse for borrowers and lenders alike. It covers the types and costs of fraud, the profile of a perpetrator, methods of concealment, and potential red flags that warrant further investigation.

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  • Tenancy-in-common: A versatile estate planning tool

    September / October 2015
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 615

    Abstract: For those who hold significant real estate investments, tenancy-in-common (TIC) ownership can be a versatile estate planning tool. This article explains what TIC is and offers three ways TIC interests can be used in estate planning.

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  • Bringing up baby – Make sure your valuator understands upstarts

    November / December 2013
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 615

    Abstract: In spite of the sagging economy in parts of the United States, many ambitious entrepreneurs are still in the business of starting up new companies. The trick is: How do these entrepreneurs value their upstarts? Companies that have been in business a long time have years of data behind them to help establish a sound valuation. But it’s quite a different story when it comes to newer ventures. This article discusses the factors that valuators look at to estimate a startup’s future performance and to gauge the level of risk involved.

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  • 7 steps for reducing revenue loss

    Winter 2011
    Newsletter: Healthcare Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 615

    Abstract: The way that a hospital manages its revenue cycle can mean the difference between a positive or negative bottom line. Some of the leading reasons for lost revenue are insurance denials and self-pay failures. Other causes include lost charges, delayed payments, underpayments and the costs of rework. This article lists seven measures a hospital can implement to improve its revenue cycle.

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  • FLP owners score yet another Tax Court victory

    Fall 2010
    Newsletter: Expert / Valuation & Litigation Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 615

    Abstract: In addition to achieving other legitimate business purposes, holding discounted units in a family limited partnership (FLP) can result in a lower estate value than holding the underlying, undiscounted assets in an estate. Yet the IRS has successfully used IRC Section 2036 to persuade the U.S. Tax Court to eliminate discounts for lack of control and marketability in several FLP cases. This article reviews an exception to that trend — a case in which the agency wasn’t successful.

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  • Don’t let line-of-credit schemes defraud your client

    May / June 2010
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 615

    Abstract: Hard economic times typically lead to more “creative” fraud schemes. One that gets little attention, but potentially is extremely damaging, involves a company’s line of credit (LOC) with lenders. Employees who are closely involved in arranging for LOCs or are calculating periodic receivable availability reports are most likely to commit this complicated type of fraud. But forensic experts have several methods at their disposal to detect complicated LOC schemes.

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  • Mirror images – Court considers plaintiff’s access to defendants’ hard drives

    Spring 2010
    Newsletter: Expert / Valuation & Litigation Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 615

    Abstract: The extent of access that parties should have to each other’s electronically stored information (ESI) continues to roil the courts. In one recent case, a court looked into whether a plaintiff could make “mirror images” of the defendants’ hard drives. The defendants made three arguments: 1) state law prohibited this disclosure of privileged health information; 2) “broad” search terms would surely “pull up” privileged information; and 3) state regulations didn’t authorize unrestricted direct access to the drives. But the court disagreed, citing evidence that raised an inference of the defendants’ improper conduct in handling the information.

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  • Accent on foreign accounts

    March / April 2010
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 615

    Abstract: The IRS is offering guidance on how to fill out its annual “Report of Foreign Bank and Financial Accounts,” commonly known as FBAR, as it gears up for 2009 returns. Investigators use FBARs to help identify, or trace, funds used for illicit purposes — or to identify unreported income kept or generated abroad. Teaming up with the U.S. Department of Justice, the agencies say they’re prepared to assess civil and criminal penalties for violations. This article discusses who must file, and when.

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  • Talk is cheap: Loan agreements often exclusionary

    September / October 2009
    Newsletter: Construction Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 615

    Abstract: Many contractors on commercial projects are well aware that bank financing is in place to pay for the construction. Owners and bankers, however, usually take great pains to ensure their loan documents don’t permit an action by an unpaid contractor against the bank. A recent Pennsylvania case illustrates the lengths to which a court will go in excluding a contractor from the benefits under a construction loan agreement. This article drives home the point that contractors should insist on getting full payment on delivery of trailing waivers every month — anything less will likely leave them entirely at the mercy of the developer.

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  • Beware of pretextual firing reasons

    November / December 2008
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 615

    Abstract: A federal trial court in New York held that a white photographer who was replaced by a black photographer could maintain an action for race discrimination. The court cited evidence from which a reasonable fact finder could conclude that the firing decision was a pretext for unlawful discrimination based on race. Maioriello v. New York State Senate. 2008 U.S. Dist. LEXIS 10439 (N.D.N.Y. 2008)

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  • Why open innovation can be good for manufacturers

    Fall 2008
    Newsletter: Manufacturer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 615

    Abstract: Manufacturers traditionally have relied solely on their own internal R&D processes to develop the technologies and products necessary to open or expand markets. But even the most competent R&D team can’t always come up with the solutions to difficult problems. Open innovation — consulting with outside entities to find answers to perplexing questions — can be the answer. This article examines how open innovation works. (Updated: 7/27/12)

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  • Use your business smarts when buying a business

    Spring 2008
    Newsletter: Management & Tax Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 615

    Abstract: Thinking of buying a business? Doing so can be a smart move because it’s generally less risky than building a company from scratch. This article explores the benefits, such as gaining experienced employees, existing facilities, and established customer and supplier relationships. And it explains how to conduct the necessary due diligence and find financing. A sidebar debates the issue of stock vs. asset purchases.

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