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Showing 1–16 of 17 results

  • Estate planning during uncertain times

    July / August 2020
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 623

    Abstract: As people continue to grapple with the fallout from the novel coronavirus (COVID-19) pandemic, it’s important to consider the impact of the crisis on one’s retirement and estate plans. Few people are immune to the virus’s financial effects, but there are strategies available that can aid an individual’s recovery. This article details estate planning opportunities that are especially effective in the current environment, as well as relief available under the Coronavirus Aid, Relief, and Economic Security (CARES) Act.

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  • GST tax exemption has increased, but not permanently

    November / December 2018
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 623

    Abstract: One change affecting estate plans under the Tax Cuts and Jobs Act is that, for the estates of persons dying after December 31, 2017, and before January 1, 2026, the generation-skipping transfer (GST) tax exemption amounts increase to an inflation-adjusted $10 million, or $20 million for married couples with proper planning ($11.18 million and $22.36 million, respectively, for 2018). This article details how the GST tax works and what transfers are taxable.

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  • Show me the money – Ways to keep your profits on track

    Summer 2016
    Newsletter: Construction Industry Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 623

    Abstract: While the U.S. economy continues to improve, contractors must carefully watch their bottom lines. This means keeping track of just how increases — or decreases — in profitability can affect your construction company. This article presents some ways for construction companies to maintain profits, including reviewing overhead, managing receivables and payables, and controlling change orders.

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  • Defendant damaged: A patent infringement case

    April / May 2016
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 623

    Abstract: Design patent damages can far exceed the reasonable royalties often associated with utility patent infringement because design patentees can recover the infringer’s total profits from the infringing product. That’s what happened in recent Federal Circuit court case Nordock, Inc. v. Systems Inc. This article discusses the facts and opinions of the case, including why the court found the defense expert’s methods of calculating damages “improper.”

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  • Digging through employment law issues

    Winter 2015
    Newsletter: Rx for Practice Management / Practice Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 623

    Abstract: Every physician group is subject to numerous federal and state employment laws. Several issues have become the focus of recent enforcement activities against health care employers, but there are ways physician practices can protect themselves. This article looks at ways to deal with wage and hour issues, leave of absence policies, pregnancy discrimination, and criminal records.

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  • “Made in the USA” makes a comeback

    Winter 2015
    Newsletter: Manufacturer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 623

    Abstract: The trend of outsourcing to overseas suppliers and contractors may be losing some of its luster. Many businesses are returning to U.S. manufacturers — also known as reshoring — to obtain goods faster and at lower costs than foreign suppliers can offer. What’s more, “Made in the USA” tags can win over domestic customers who want to feel good about their purchases. This article discusses the benefits that domestic manufacturers offer and how manufacturers can comply with FTC requirements in order to claim a product is “Made in the USA.”

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  • Applying the latest regs on repairs and maintenance

    May / June 2014
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 623

    Abstract: There has long been confusion among dealerships about the tax treatment of tangible property improvements on things such as buildings, machinery, equipment and vehicles. Specifically, should these costs be capitalized and depreciated, or can they be deducted immediately? The IRS recently issued final regulations addressing repairs and maintenance and providing guidance to help dealerships make this determination.

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  • Betting on a SCIN — This tool may help you transfer assets at little or no tax cost

    January / February 2013
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 623

    Estate planning can be a gamble. Tax and estate tax laws change. Family members pass away before their time. But a gamble that can pay off in certain circumstances is the self-canceling installment note — or SCIN. It may allow a person to transfer a business or other assets to family members at little or no tax cost. This article discusses how a SCIN works and how, if it pays off, a family will reap a bounty in the form of income, gift and estate tax savings. But, the article cautions, there’s no guarantee that it will pay off.

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  • Up in the air — With some estate tax provisions set to expire at year end, giving gifts is a solid strategy

    July / August 2012
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 623

    Abstract: Without congressional action, the gift and estate tax exemptions will decrease and gift and estate tax rates will increase on Jan. 1, 2013. This means that two variables are working in favor of making gifts this year: 1) the high gift tax exemption and 2) the fact that the values of many assets are depressed. This article looks at some gifting strategies that may be useful.

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  • Understand the tax implications of bank mergers

    Spring 2012
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 623

    Abstract: Institutions contemplating a merger need to consider a variety of tax issues. Two key issues today are: the dividend vs. capital gain treatment of cash payments in a tax-free merger, and the preservation of deferred tax assets. It’s also important to conduct thorough due diligence to uncover any tax liabilities that might be inherited from the target bank. This article takes a look at each of these matters.

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  • Double strength — Merging can make your nonprofit twice as effective

    Winter 2012
    Newsletter: Nonprofit Observer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 623

    Abstract: When nonprofits are struggling and other organizations provide similar services in their community, a merger might be appropriate. Teaming up with other nonprofits enables organizations to pool resources, cut costs and possibly better serve their constituents. This article talks about finding a merger partner and warns against potential pitfalls.

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  • Have you started EHR implementation? If not, you may miss out on incentive payments

    Summer 2011
    Newsletter: Healthcare Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 623

    Abstract: The American Recovery and Reinvestment Act of 2009 enables health care providers, physicians and hospitals to qualify for incentive payments when they adopt and demonstrate “meaningful use” of health care information technologies, particularly electronic health records (EHR). Beginning this year, hospitals can receive the first group of incentive payments by satisfying 19 requirements described in Stage One of the meaningful-use rule. This article shows how to get started.

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  • Estate wins the discount war

    July / August 2009
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 623

    Abstract: In Estate of Litchfield v. Commissioner, the Tax Court generally accepted the estate’s proposed valuation discounts because the estate’s expert’s methods were more precise and relied on more recent, company-specific data. The article and an accompanying chart show the differences between the estate’s and the IRS’s discounts and why the court sided mostly with the estate.

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  • For What It’s Worth: Valuation in the Courts – Recent FLP case illustrates IRS attack strategies

    Spring 2009
    Newsletter: Valuation Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 623

    Abstract: For attorneys, an in-depth understanding of recent case law regarding family limited partnerships (FLPs) is a prerequisite to helping clients with these estate planning vehicles. One recent case, Holman v. Commissioner, shows a few strategies the IRS may use to challenge an FLP.

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  • Reviewing EESA’s energy tax-break extensions

    March / April 2009
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 623

    Abstract: This past fall, in passing legislation to bail out the struggling banking industry, Congress also acted to encourage contractors and owners to continue their efforts in energy-efficient building. The Emergency Economic Stabilization Act of 2008 (EESA) extended many tax credits and deductions for energy efficiency. Although this is hardly news, it’s still a good idea to review EESA’s changes as you work your way into 2009. This article covers the law’s pertinent provisions.

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  • Think outside the newsstand – Retool your advertising budget and sell more

    Winter 2009
    Newsletter: Auto Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 623

    Abstract: Even when cash is tight and sales are slow, dealers can advertise smarter by reallocating spending to less expensive — and more effective — alternatives. Take a minute and consider your advertising mix. Is it giving you the biggest bang for your buck?

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