738
Showing all 11 results
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Going through a divorce? Ease the transfer of retirement plan assets with a QDRO
August / September 2023
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 738
Abstract: Despite its unusual sounding name, a QDRO isn’t an alien from a science fiction movie or a geometric equation. In fact, QDRO stands for “qualified domestic relations order.” If a person is in the process of a divorce, a QDRO may provide for the transfer of assets in a qualified retirement plan to a nonparticipant spouse without incurring dire tax consequences. This article explains how a QDRO works.
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How to move your firm ahead profitably
Fall 2020
Newsletter: Law Firm Management
Price: $225.00, Subscriber Price: $157.50
Word count: 738
Abstract: 2020 has been a year to remember — and it’s not over yet. In this uncertain year, law firm management has had to wrestle with the profitability of their firms. While law firms can’t control the economics resulting from COVID-19 and events such as the presidential election, this article highlights a few ways they can take control of profitability.
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Stay true to your family with a total return unitrust
March / April 2019
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 738
Abstract: Even in the strongest families, conflicting interests between income and remainder beneficiaries can create tension and turn the trustee’s job into a delicate balancing act. By aligning beneficiaries’ interests, a total return unitrust (TRU) can relieve this tension and allow the trustee to concentrate on developing the most effective investment strategy. This article details the benefits of a TRU.
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Raising capital – SEC explains how to avoid general solicitation
August / September 2016
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 738
Abstract: While the SEC lifted the ban on general solicitation and advertising (collectively, “general solicitation”) in connection with certain private placements several years ago, many companies prefer to conduct these offerings under rules that prohibit general solicitation. To help companies steer clear of trouble, the SEC has issued guidance on the meaning of general solicitation and the types of activities it allows.
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Overlooking the R&D credit is like leaving money on the table
Spring 2013
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 738
Abstract: The American Taxpayer Relief Act of 2012 (ATRA) extended the research tax credit — commonly known as the research and development or “R&D” credit — through Dec. 31, 2013. Contractors who have invested time and money in developing new construction techniques, improving business processes or innovating in other ways may find that such expenditures are eligible for the credit. This article describes what the credit provides and the requirements for qualifying. A sidebar mentions other tax breaks extended by ATRA.
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How to keep pesky practice costs in line
Summer 2012
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 738
Abstract: This article takes a look at several typically “pesky” practice costs and how to keep them in line. It specifically discusses staffing, salaries, health care and retirement benefits, paid time off, overtime, and lease-related operating expenses.
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Excluding a residence sale gain following divorce
May 2012
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 738
Abstract: A residence is often a married couple’s most significant asset. As a result, monetary and tax considerations for property settlements related to the marital residence are usually extremely important to divorcing taxpayers. In dividing up the marital estate, the marital residence is usually disposed of in one of three ways: The residence is sold as part of the divorce proceedings; ownership is transferred incident to the divorce; or there is a delayed sale of the residence. This article offers examples of how each arrangement works.
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Getting your small-scale deal right
April / May 2012
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 738
Abstract: Mergers between small-capitalized, privately held companies are different animals from larger-cap and public company combinations. Because small, private companies have far fewer reporting requirements and dedicated staffpeople than their larger public counterparts, financial and operating information — and the quality of that information — can become a major stumbling block. This article suggests that the key to success is preparation, particularly for business buyers and sellers with no prior M&A experience.
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Nip it in the bud – Background checks thwart fraud, but be careful
Fall 2011
Newsletter: Auto Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 738
Abstract: No matter how strong a dealer’s internal controls, it needs to “begin at the beginning” with complete employee background checks. It’s one of the best ways to protect one’s business and customers, although it’s still important to be careful with the final decision. This article explains how to conduct background checks without violating privacy rights and other laws, and why dealers that choose to hire an outside agency need to check its credentials.
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Postrecession move – Determining your dealership’s value
Fall 2010
Newsletter: Auto Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 738
Abstract: Stock prices and real estate values have plummeted over the last three years. What about the value of an auto dealership? Knowing this is especially important for those thinking about selling the business or getting ready to pass ownership to children. This article shows how appraisers value both hard assets and goodwill, and the wide range of valuation multiples and cap rates they use for auto dealerships.
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A not uncommon quandary – Another employee vs. independent contractor case to consider
May / June 2010
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 738
Abstract: The U.S. Court of Appeals for the Fifth Circuit had to decide whether welders for an electrical contractor were employees entitled to overtime or independent contractors. The court noted that the facts appeared to be evenly balanced between employee and independent contractor status, but weighed a number of factors before siding with the employees. A sidebar discusses legal contexts for this recurring “employee vs. contractor” dispute.