716

Showing all 6 results

  • Planning ahead after a divorce

    October / November 2017
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 716

    Abstract: For those in the middle of a divorce, the last thing on their mind is a review of their estate plan. However, a major life change, such as a divorce, is a critical time to update an estate plan so that wishes are carried out as one desires. This article examines areas to focus on.

    Read More

  • Capital gains tax: To discount or not to discount?

    September / October 2012
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 716

    Abstract: Courts often struggle with how to interpret statutory fair value in shareholder disputes, including whether to discount business interests for built-in capital gains tax. This article uses a recent oppressed shareholder case, Dawkins v. Hickman Family Corporation, to demonstrate how courts may be persuaded by thorough, credible expert appraisal evidence. In Dawkins, a dollar-for-dollar reduction for capital gains tax was permitted in a shareholder dispute. Citations: Dawkins v. Hickman Family Corporation, 2011 WL 2436537, N.D. Miss., June 13, 2011. Estate of Dunn v. Commissioner, 301 F.3d 351, 5th Cir., 2002.

    Read More

  • Calculating damages – Tricks of the trade secret

    November / December 2011
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 716

    Abstract: Quantifying damages in trade secret cases can be tricky. Unlike other forms of intellectual property, trade secrets retain their value only as long as they remain secret. Owners of patents, copyrights and trademarks, on the other hand, share their creations with the public in exchange for exclusive rights, for a limited time, to commercialize their work. This article discusses how a plaintiff can maximize damages in trade secret cases, as well as how the defendant can link the plaintiff’s loss to factors other than trade secrets.

    Read More

  • Supreme Court decision settles debate over medical residents

    Spring 2011
    Newsletter: Healthcare Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 716

    Abstract: For two decades, there’s been a contentious debate between teaching hospitals and the Social Security Administration over whether residents should be treated as employees or students. If students are considered to be employees, both they and their hospital-employers must pay FICA taxes to cover Social Security and Medicare. Hospitals have relied on a FICA exemption to define residents working more than 40 hours a week as students, but a Supreme Court decision in January upheld a Treasury regulation making such residents ineligible for the exemption. As this article explains, hospitals must immediately begin paying payroll taxes for these residents.

    Read More

  • Unraveling the mystery of donor motivation

    Winter 2011
    Newsletter: Nonprofit Observer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 716

    Abstract: People support charities not only for tax breaks and a vague sense of “giving back,” but also for a variety of other financial, emotional and social reasons. Understanding what motivates donors and how their motivations vary across demographic groups can help nonprofits more effectively reach and engage potential supporters. This article reviews research on the subject and suggests ways for organizations to use it.

    Read More

  • Give and receive – Charitable gift annuities can benefit both you and your favorite charity

    March / April 2009
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 716

    Abstract: Because of volatile financial markets, an investment that offers guaranteed fixed income for life has great appeal. A charitable gift annuity (CGA) offers an attractive combination of a secure income stream, an immediate income tax deduction and the opportunity to benefit a favorite charity. This article covers the ins and outs of a CGA.

    Read More