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  • Life after divorce – A major life change necessitates an estate plan review

    January / February 2016
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 750

    Abstract: An estate plan isn’t meant to be a static document. To ensure one’s wishes are carried out as he or she intended after death, it’s critical to revisit the plan after a major life change. A divorce is one such change that requires one to review (and revise, if necessary) his or her plan. This article details how to take control of assets and what to consider before remarrying.

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  • Replacement compensation Q&A — Why these valuations pose challenges for experts

    January / February 2013
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 750

    Abstract: Owner replacement compensation refers to the amount an unrelated person would be paid for performing the same duties that an owner performs at the subject company. Estimating replacement compensation is especially challenging when owners receive noncash perks, such as stock or stock options. This article looks at some common questions — and answers — about how valuators estimate replacement compensation. Hubbard v. Phil’s BBQ of Point Loma Inc., Case No. 09CV0735-LAB (NLS), 2012 U.S. Dist. LEXIS 41884, March 27, 2012.

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  • Supreme Court rules on the "ministerial exception"

    May / June 2012
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 750

    Abstract: The Lutheran Church–Missouri Synod categorizes its teachers in two ways: 1) "called," those regarded as having been called to teach by God, and 2) "lay," everyone else. In one instance, a called teacher was replaced by a lay teacher during disability leave and refused a deal that included her resignation. When she threatened to sue, she was terminated. The school claimed a "ministerial exception" that was protected by the First Amendment. This article explains why the U.S. Supreme Court overturned an appeals court decision that sided with the teacher. Citation: Hosanna-Tabor Evangelical Lutheran Church and School v. EEOC, No. 10-553, Jan. 11, 2012 (Supreme Court)

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  • Is market volatility keeping you up at night?

    March / April 2012
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 750

    Abstract: The stock market volatility during the past year has left even seasoned investors feeling queasy. But there are strategies to better shield an investment portfolio from it. This article explains how to interpret the Volatility Index (VIX) and lists four steps to help fortify an investment portfolio against volatility. A sidebar lists three facts about the VIX and volatility.

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  • Personal year end tax planning – Income and expenses and AMT — oh my!

    October / November 2011
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 750

    Abstract: As Dec. 31 approaches, it’s time to think about year end tax planning. Many choose to defer income and accelerate expenses, so as to defer taxes to the next year. But deferral isn’t always advantageous, and further complicating matters is the alternative minimum tax (AMT). This article explains the impact of the AMT and considers strategies that may be appropriate according to whether one might be subject to it.

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  • Document it or lose it – Substantiation rules for charitable gifts

    January / February 2010
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 750

    Abstract: The right combination of lifetime donations and charitable bequests can not only help support charitable organizations, but also reduce income taxes and minimize gift and estate taxes. But the government isn’t so generous when it comes to inadequate documentation of these donations. There are different degrees of documentation required, depending on the value of gifts and whether they’re donated in the form of cash, securities or property. To avoid losing deductions, it’s important to have documentation in order before filing a return.

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  • Lost profits damages – The trouble with start-ups and never-started-at-alls

    November / December 2009
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 750

    Abstract: When calculating lost profits damages for businesses involved in litigation, damages experts can use the company’s historic financial statements to make their projections — if the business has a history. However, calculating damages for early-stage and never-launched businesses requires a different set of analytical tools if experts are to prove to a court’s satisfaction that their damages estimates are reasonably certain. This includes economic and financial data for the subject company, but also market data.

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  • Manage risk the right way

    October / November 2009
    Newsletter: Merger & Acquisition Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 750

    Abstract: Risk management has become a big concern for both business buyers and sellers during the recent economic downturn. More than ever, companies pursuing an M&A transaction need to adequately account for the possibility that their deal will fall through before it’s complete or fail to meet postmerger objectives. There are many different kinds of risks, but this article shows that there are also a number of strategies buyers and sellers can take to minimize the risk of catastrophe. A sidebar looks at two ways to prevent stock market volatility from destroying a deal between public companies.

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