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Showing all 16 results
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Contributing to a 401(k) plan – Traditional or Roth?
July / August 2023
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 701
Abstract: Most employers’ 401(k) plans provide the option of making contributions on a pre-tax (traditional) or after-tax (Roth) basis. Which option is the right choice depends on several factors, including a person’s current and expected future tax circumstances and estate planning goals. This article explains the differences between the two plan options, explores scenarios when one plan makes more sense over the other and discusses the estate planning implications.
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Year-end tax planning tips for investors
September / October 2022
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 701
Abstract: Savvy investors know that taxes can have a big impact on their returns. And while tax considerations should generally take a back seat to sound investment strategies, consider year-end moves that can slash one’s tax bill. This article provides a few ideas to consider as the end of 2022 nears.
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Strategic planning: A better “real-time” approach
August / September 2019
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 701
Abstract: Some organizations have adopted a more fluid and ongoing approach to traditional strategic planning. “Real-Time Strategic Planning” (RTSP) can help not-for-profits quickly and efficiently identify, understand and act on challenges and opportunities to advance their missions. This article explains RTSP and lays out the building blocks of strategy formation using the process.
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Everyone wins with Qualified Opportunity Zones
August / September 2019
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 701
Abstract: The Qualified Opportunity Zone (QOZ) program created by the Tax Cuts and Jobs Act (TCJA) provides a tax incentive for investors who realize capital gains to make long-term investments in one of the nearly 9,000 distressed communities in the United States that have been designated QOZs. This article discusses the pros and cons of investing in QOZs. For investors to gain the maximum tax benefits, they need to invest not only capital gains, but time — seven years or more. But the article notes that, if they can hold onto the investment over that period, they’ll make a profit — both for the communities and for themselves.
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Fiduciary liability – First Circuit shifts burden of defending a fiduciary breach claim
April / May 2019
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 701
Abstract: A recent ruling could set the stage for a definitive U.S. Supreme Court opinion regarding retirement plan fiduciaries’ liability on the subject of monitoring plan expenses. The U.S. Court of Appeals for the First Circuit’s ruling in Brotherston v. Putnam Investments shifts a key aspect of the burden of proof of a fiduciary breach from the plaintiff employees to the plan sponsor defendant. This article reviews the case and the court’s decision. Brotherston v. Putnam Investments, No. 17-1711, October 15, 2018 (First Cir.)
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How to attract donor-advised fund gifts
Winter 2019
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 701
Abstract: Donor-advised funds (DAFs) have exploded in popularity in the past decade for good reason. They enable donors to contribute unlimited assets for an immediate tax deduction up to 60% of their adjusted gross income. This article suggests how nonprofits can attract the attention — and funds — of DAF donors and sponsors, and it warns against a couple of pitfalls.
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Picking up stakes – Understand the tax and estate planning implications of moving abroad
June / July 2018
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 701
Abstract: There are many good reasons to move abroad, such as retirement or to begin a new career. But before finalizing plans, a thorough review of financial and estate plans is in order. This article answers key estate planning questions to consider before moving to another country.
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Snake in the grass – The sneaky danger of expense account fraud
Summer 2014
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 701
Abstract: Compared with other occupational fraud schemes, expense account cheating may seem like small change. However, it’s possible to be nickel-and-dimed out of business by employees who lie about their businesses expenses. This article explains how damaging such fraud can be, particular types of schemes, and means of deterring them.
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2 charitable trusts equal dual benefits
November / December 2013
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 701
Abstract: Two popular charitable giving vehicles — charitable remainder trusts (CRTs) and charitable lead trusts (CLTs) — are what’s known as “split-interest” trusts. Why? Because of their dual beneficial interests: They can benefit a favorite qualified charity as well as noncharitable beneficiaries. This article takes a closer look at CRTs and CLTs.
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Merger not in the cards? Consider a strategic alliance
August / September 2013
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 701
Abstract: A company that can’t obtain a desirable selling price, or that wants to raise capital without giving up ownership and control, might want to look for a strategic alliance partner that offers complementary products, new markets, or supply chain efficiencies. When chosen carefully, such alliances can enable businesses to assume projects otherwise out of their reach — not to mention increase revenue and market share. This article looks at the benefits and potential pitfalls associated with joint ventures and contractual arrangements.
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Up close and impersonal – Expert interviewers get face-to-face with financial fraud
July / August 2008
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 701
Abstract: The key to uncovering or confirming financial fraud often lies in one-on-one interviews. As this article explains, skilled interviewers trained in fraud detection know how to spot fraud warning signs, detect deception and pin down suspicions when talking with suspects and their co-workers. Attorneys and their clients may only get one chance for an initial employee interview, so it’s essential they make sure it’s effective. (Updated 8/31/12)
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C corporation acquisitions: Beware of the tax issues
May / June 2012
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 701
Abstract: While most buyers follow the traditional path of directly purchasing real estate, some take a more round-about route: They acquire the stock of the C corporation that holds the property as its primary asset. However, as this article explains, this approach comes with several tax pitfalls and complications — such as double taxation, basis and transfer tax issues.
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Misleading milestones – Beware of government contract clauses regarding late changes
January / February 2010
Newsletter: Construction Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 701
Abstract: Government agencies often attempt to limit contractor claims for cumulative impact damages by inserting interim “substantial completion” milestones into contract terms and associating “liquidated damages” per day for each missed interim milestone. But when an agency attempts to defeat or reduce damages for cumulative effects of late design changes by claiming such liquidated damages, a court may see through the ruse.
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Is your plan ready for rollovers?
Year End 2008
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 701
Abstract: Today’s employees are changing jobs more frequently than in the past, resulting in the accumulation of retirement assets in multiple plans. Because of this, plan sponsors — and participants — are more conscious of the portability of retirement funds. This article sets out the many variables of what types of plans can be rolled into different types of retirement plans and includes a chart for easy reference.
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The perplexing puzzle of economic damage claims
Fall 2008
Newsletter: Valuation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 701
Abstract: Calculating economic damages is similar to assembling a complex puzzle. Doing so requires gathering pieces of economic information and then fitting them together to make the injured party “whole” again. This article looks at how appraisers manage this challenging process. (Updated 2/7/12)
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Reverse religious discrimination alleged
January / February 2008
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 701
Abstract: The question before the Ninth Circuit was whether a plaintiff could maintain her claim of reverse religious discrimination for her employer’s failure to promote her. Reversing a grant of summary judgment, the Ninth Circuit held that the plaintiff had presented evidence showing that she was more qualified for the job than the promoted person and that a reasonable fact-finder could find that her evidence made the employer’s proffered reasons “unworthy of credence.” Noyes v. Kelly Services, 488 F.3d 1163 (9th Cir. 2007)