653
Showing 1–16 of 23 results
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Heading off construction disputes at the pass
November / December 2020
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 653
Abstract: In the Old West, the best way to catch a bunch of outlaws hightailing it out of town with their rucksacks full of loot was to head them off at the pass. A common culprit of “loot” disappearing from the bank accounts of many construction companies is disputes with project owners. This article explains some ways contractors can take a page from the cowboys of old and head off owner disputes at the pass.
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How to value “profits interests” in LLCs
May / June 2020
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 653
Abstract: Limited liability companies (LLCs) sometimes offer a unique form of equity-based compensation known as “profits interests.” These awards don’t convey the full rights of ownership. This article describes why it’s important to understand the specific terms of an award and how a unit’s terms and conditions affect the method of valuation.
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How to value “profits interests” in LLCs
May / June 2020
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 653
Abstract: Limited liability companies (LLCs) sometimes offer a unique form of equity-based compensation known as “profits interests.” These awards don’t convey the full rights of ownership. This article describes why it’s important to understand the specific terms of an award and how a unit’s terms and conditions affect the method of valuation.
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On the road – Let’s review the tax implications of providing company cars
Winter 2020
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 653
Abstract: A company car can be a valuable perk for business owners, salespeople and other employees. And now may be an ideal time to invest in business vehicles. The Tax Cuts and Jobs Act of 2017 (TCJA) more than tripled the luxury auto threshold, from $15,800 to an inflation-adjusted $50,000. For 2019, the dollar cap on depreciation deductions doesn’t kick in until a vehicle’s cost exceeds $50,400. This article examines the rules surrounding company cars.
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Plan advisor fiduciary category status: It’s more than numbers
Year End 2019
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 653
Abstract: Like so many other facets of retirement plan management, the role of plan advisors who help you with plan investments is governed by ERISA. And it may seem that many plan sponsors speak in ERISA code sections. For plan sponsors, the question is: Do you need a 3(38) fiduciary, or is a 3(21)ii fiduciary more fitting? This article reviews the duties of each and why a plan sponsor may choose one or the other.
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Estate planning portability lives on under the TCJA
July 2019
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 653
Abstract: Portability allows a taxpayer’s estate to elect to permit his or her surviving spouse to use any available estate tax exclusion amount that’s unused at the taxpayer’s death. Fortunately, this functionality was preserved under the 2017 Tax Cuts and Jobs Act (TCJA). This article provides a brief history of the exclusion and explains how portability works in practice.
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Estate planning portability lives on under the TCJA
Summer 2019
Newsletter: Business Matters
Price: $225.00, Subscriber Price: $157.50
Word count: 653
Abstract: Portability allows a taxpayer’s estate to elect to permit his or her surviving spouse to use any available estate tax exclusion amount that’s unused at the taxpayer’s death. Fortunately, this functionality was preserved under the 2017 Tax Cuts and Jobs Act (TCJA). This article provides a brief history of the exclusion and explains how portability works in practice.
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Lean and mean: Reminding borrowers to stay efficient
February / March 2019
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 653
Abstract: Lenders can help their borrowers use assets, capital and employees efficiently by offering tips to help companies increase and sustain profitability. To maintain healthy lending portfolios, lenders may want to encourage their borrowers to streamline operations — thus improving both productivity and customer satisfaction. This article explains that lenders can serve as a resource for their borrowers to help them operate with as little waste of materials and time as possible.
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Checking the backgrounds of new hires
Winter 2017
Newsletter: Auto Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 653
Abstract: A crucial step in the hiring process is the employee background check. This article highlights laws affecting background checks and other rules that need to be followed, as well as how to choose the right firm to do the job.
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PECO Logistics v. Walnut Investment Partners – Beware of valuation provisions
November / December 2016
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 653
Abstract: A recent Delaware case demonstrates how courts give substantial weight to valuation provisions in owners’ agreements, especially when the experts maintain their independence and follow the terms of these agreements. This article explains the importance of drafting agreements between owners that cover all the value-related bases. PECO Logistics v. Walnut Investment Partners, Del. Ch. C.A. No. 9978-CB, December 30, 2015.
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The ins and outs of using accountable plans to save taxes
Summer 2016
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 653
Abstract: When an employer pays an expense reimbursement or advance to an employee, the IRS generally considers the arrangement to be disguised taxable compensation. Accountable plans are an exception to this rule, allowing payments to qualify as tax-favored expense reimbursements. This article explains how to set up accountable plans to save taxes for both employees and employers.
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Integrating mobile technology in your practice
Fall 2015
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 653
Abstract: Smartphones and other mobile devices are becoming as prominent in health care settings as they are in other walks of life. That means physicians are now grappling with the benefits and implications. For example, some 83% of them are using smartphones or tablets to perform tasks related to patient care. The most common activities are interfacing with an EHR, entering medical notes, e-prescribing, searching for clinical information, accessing professional resources and communicating with colleagues. This article offers four ways to use this technology to improve a physician practice.
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Smart investors look beyond NOI
November / December 2014
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 653
Abstract: Seasoned real estate moguls understand the need to get the best deal. Many investors start with a simple calculation of a property’s net operating income (NOI). NOI is simply the rental income of a property after operating expenses. The problem: This valuation tool isn’t always what it’s cracked up to be. This article takes a look at the ins and outs of NOI.
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Could a PEO prune your employment-related hassles?
November / December 2014
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 653
Abstract: For contractors, employment-related tasks can sprout like weeds and quickly grow out of control. Construction companies that find themselves constantly entangled in a thicket of HR and payroll problems may wish to engage a professional employment organization (PEO) to prune away many of these hassles. This article explains the services offered by PEOs, the potential legal protections they may provide, and some recommended due diligence to pursue when looking for one.
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Getting to know trusts
Summer 2014
Newsletter: Auto Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 653
Abstract: Setting up trusts is one way an owner can provide income for the rest of his or her life and provide for beneficiaries after death. Different types of trusts provide different benefits, so it’s important to select the right trust or trusts for one’s particular situation. This article offers an explanation of revocable and irrevocable trusts, along with the role that charitable lead trusts and charitable remainder trusts can play in an estate plan.
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Seventh Circuit puts finer point on adverse employment actions
May / June 2014
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 653
Abstract: When a police officer charged his employer with race discrimination and retaliation, his claims were dismissed on technical grounds. When he offered the appeals court an amended complaint that omitted a previous charge that he’d been denied a shift-change request because of race, the defendants argued that he’d failed to allege specific facts indicating an adverse employment action. This article explains why the court disagreed, finding that his allegations were sufficient to plead that a denial of transfer was a materially adverse employment action in this instance. Lavalais v. Village of Melrose Park, No. 13-1200, Oct. 24, 2013 (7th Cir.) Cheek v. W. & S. Life Ins. Co., No. 93-1840, Aug. 1, 1994 (7th Cir.) Oest v. Ill. Dep’t of Corrs., 240 F.3d 605, 612–13, 2001 (7th Cir.)