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Showing 17–32 of 32 results

  • Warning signs of vendor fraud

    January / February 2015
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 627

    Abstract: Vendor fraud can be costly, involving losses of hundreds of thousands of dollars. So it’s important that businesses know how to spot it. This article looks at some of the most common schemes, including bid rigging and overcharging. A sidebar explains how procurement fraud differs from vendor fraud.

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  • Scrutinizing a pension plan for age discrimination

    September / October 2014
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 627

    Abstract: Can older employees be required to pay higher plan contribution rates than younger participants? This article examines a case in which a company determined that employees’ contribution rates would be determined by the person’s age when he or she joined the plan, since older employees’ contributions would earn interest for fewer years than those of younger participants. After two employees sued, an appellate court held that, if the only possible basis for retirement was reaching a certain age, the plan may have been justified. But a plan amendment that allowed certain employees to retire based solely on years of service caused the employer to lose the case. EEOC v. Baltimore County, No. 13-1106, March 31, 2014 (4th Cir.)

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  • Key people: Hard acts to follow, hard risks to measure

    May / June 2014
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 627

    Abstract: The loss of a “key person” from a business could disrupt day-to-day operations, alarm customers, lenders and suppliers, and drain working capital reserves. But how do valuators quantify the value of key people? This article looks at the factors they consider when evaluating a key person discount and how they judge the ability of others to take over a key person’s responsibilities and relationships. It also discusses the three valuation methods they generally choose from.

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  • Making your cross-border M&A work

    April / May 2014
    Newsletter: Merger & Acquisition Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 627

    Abstract: International companies can offer great growth opportunities for U.S. businesses seeking buyers. However, foreign buyers aren’t always familiar with U.S. regulations and legal obligations. So the domestic company may have to act as the buyer’s translator, helping navigate the intricacies of the cross-border deal process. This article explains how increased interest from China and other countries can be beneficial, but points out some of the legal, tax and cultural issues that should be addressed during the M&A process.

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  • Balance sheets tell only part of the story

    April / May 2014
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 627

    Abstract: A balance sheet presents the company’s financial position at a given moment in time. But the amounts shown on the balance sheet often don’t reflect current market values — and many valuable items are even omitted. This article discusses what a borrower’s balance sheet isn’t telling, as well as some diligence procedures that financial advisors use to evaluate potential risks and return.

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  • Stop employees from committing expense report fraud

    Spring 2014
    Newsletter: Expert / Valuation & Litigation Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 627

    Abstract: Although median losses associated with individual incidents of expense report cheating are low compared with those of many other types of fraud, falsified expense reports are dangerous. They are often a sign of larger cultural problems — such as lax enforcement or management overrides of internal controls. This article discusses several types of common schemes and how to prevent such fraud from occurring.

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  • Disciplinary consistency: A Title VII case

    March / April 2013
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 627

    Abstract: When a white casino worker was terminated for mishandling playing cards, she noted that six other supervisors had engaged in similar misconduct — but only two had been terminated. She sued the casino, alleging gender and race discrimination in violation of Title VII. This article shows how the Sixth Circuit used a “mixed-motive analysis” in finding for the plaintiff. Ondricko v. MGM Grand Detroit, No. 10-2133, August 8, 2012 (6th Cir.)

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  • Filing options for your final Form 1040

    December 2012
    Newsletter: Tax & Business Alert

    Price: $225.00, Subscriber Price: $157.50

    Word count: 627

    Abstract: A major decision for married individuals concerns whether to file a joint return for the year of death. The answer may depend on whether or not the surviving spouse remarries during the year. This article describes some of the advantages and disadvantages for joint filers to consider when filing that final return.

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  • Making a difficult decision — When is it appropriate to have your elderly parent declared incapacitated?

    January / February 2012
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 627

    Abstract: When an elderly parent gradually loses control of their faculties, it can be difficult for children to determine whether having their parent declared incapacitated is the right thing to do. This article explains the legal criteria for incapacitation, and shows what’s involved when that decision is made. It discusses the role of a court-appointed guardian/conservator, along with other possible options.

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  • Leveraging the $5 million exemption – An installment sale to a defective trust is a powerful strategy

    Year End 2011
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 627

    Abstract: With the currently high gift and estate tax exemptions set to go down to $1 million after 2012, now is a good time to explore strategies for making the most of the present opportunity. One strategy to consider is a combination of two effective estate planning vehicles: the installment sale and the intentionally defective grantor trust (IDGT). An installment sale to an IDGT has the potential to transfer substantial value at little or no tax cost. This article explains how it works and how to design one.

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  • Resignation or constructive discharge?

    May / June 2011
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 627

    Abstract: After a male firefighter proofread a female co-worker’s grievance before slipping it under the supervisor’s door, he initially denied any involvement but later told the truth. At a hearing, the Public Safety Chief gave him the choice between resigning voluntarily and being terminated. He resigned, but then filed a racial discrimination and retaliation complaint in district court. The U.S. Court of Appeals for the Eleventh Circuit looked into whether the plaintiff’s resignation was actually a “constructive discharge” because it occurred immediately following a disciplinary hearing. Ross v. City of Perry, No. 09-15392, Sept. 22, 2010 (11th Cir.)

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  • Valuation critical under new M&A rules

    May / June 2009
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 627

    Abstract: Sweeping changes to the accounting rules for mergers and acquisitions (M&A) will start affecting many companies that are closing deals this year. FASB SFAS No. 141(R), Business Combinations, was issued in late 2007, but it applies to deals closing on or after the first day of the first annual reporting period beginning after Dec. 15, 2008. This article explains how many of the changes prescribed in this 358-page document increase the importance of having accurate valuations.

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  • U.S. Supreme Court permits participants to sue for 401(k) losses

    February / March 2009
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 627

    Abstract: Last year, the U.S. Supreme Court issued a decision, LaRue v. DeWolff, Boberg & Associates, Inc., allowing individual participants in retirement plans and 401(k) plans to sue plan fiduciaries for investment losses. Before LaRue, plan participants could bring actions only on behalf of a plan. This article reviews the case and explains why protecting yourself and your plan from a participant lawsuit should be at the top of your to-do list.

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  • Why proper training and experience are essential in an expert

    July / August 2008
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 627

    Abstract: This article discusses a recent tax court decision, Estate of Thompson v. Commissioner, and how it serves as a reminder that attorneys and their clients can’t afford to cut corners when selecting experts. Specifically, choosing experts based on criteria other than their experience and expertise with the specific matter at hand may fail to demonstrate reasonable cause and good faith.

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  • Uniform accounting standards – Why convergence is here to stay

    Spring 2008
    Newsletter: Manufacturer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 627

    Abstract: Accounting standard-setters around the world have been working on convergence — or uniform accounting standards among countries — for decades. Progress has been slow, but it has picked up speed in recent years. This article details the progress of convergence and explains how uniform accounting standards may affect manufacturing companies.

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  • Healthy computers = better performance

    February / March 2008
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 627

    Abstract: If you’re like most people, you know the feeling of your stomach dropping to the floor when a computer malfunctions or crashes. That feeling can turn to sheer panic when the computer malfunction is companywide. This article explains why maintaining your computers is critical to enabling and sustaining your business operations, and it offers practical advice on how to keep your company’s computers humming.

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