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Showing all 12 results

  • The art of estate planning – An art collection is a special asset to account for in an estate plan

    February / March 2021
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 752

    Abstract: It goes without saying that an art collection, including paintings, sculptures and other pieces of art, can represent a significant portion of a person’s estate. Thus, it’s critical to account for these assets in their estate plan. This article stresses the importance of having one’s art collection valued by a professional valuator and lists three options available for incorporating art into an estate plan.

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  • Social media risks shouldn’t be ignored

    Fall 2013
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 752

    Abstract: In recent years, many banks have begun to use Facebook, Twitter, LinkedIn and other social media platforms to interact with customers and prospects and to market their products and services. But the opportunities these platforms provide also come with significant risks. So it’s critical to develop a plan for managing these risks. This article discusses the operational, reputational, and compliance and legal risks and lists steps for mitigating them. A sidebar notes the danger posed by file-sharing apps.

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  • Murky waters – Distinguishing between an investor and a dealer for tax purposes

    March / April 2013
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 752

    Abstract: Someone who deals with real estate transactions on a regular basis may wonder why it’s necessary to make the distinction between being an “investor” as opposed to a “dealer.” But that distinction is key in the eyes of the IRS and can have a significant impact on one’s tax bill. This article discusses why, and explains how the IRS and the courts distinguish between an investor and a dealer for tax purposes.

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  • Pension planning — Start thinking about payouts now

    Year End 2012
    Newsletter: Trendlines

    Price: $225.00, Subscriber Price: $157.50

    Word count: 752

    Abstract: The traditional pension may seem like a thing of the past, but one survey indicates that more than half of workers are still counting on payouts from one of these “defined benefit” plans in retirement. But should one take a lump sum payout or an annuity? If the latter, should it be a single-life or joint-life annuity? This article describes these options and the factors to consider when choosing one.

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  • Drawing the line on customer abuse of employees

    September / October 2011
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 752

    Abstract: There’s a saying: “The customer is always right.” But, when it comes to employee discrimination and harassment at the hands of customers, this isn’t true. This article looks at a case in which an aide at a care center was repeatedly harassed by a resident. But, when she called him a profanity, she was fired by an administrator who was unaware of her complaints about the resident. Aguiar v. Bartlesville Care Center, No. 10-5002, April 18, 2011 (10th Cir.)

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  • Are you savvy about F&I employee fraud?

    January / February 2011
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 752

    Abstract: Many crimes can originate in the finance and insurance (F&I) department if owners aren’t aware of the possible F&I schemes. This article shows how to be on guard against employee cost-padding scams, illegitimate financing approval ploys, and ruses that take advantage of customers with low credit scores. A brief sidebar emphasizes the importance of training employees to know what constitutes unethical practices and that transgressors will face serious consequences.

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  • The nuts and bolts of impairment testing

    November / December 2010
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 752

    Abstract: In today’s tumultuous economy, many companies have been forced to report impairment losses in accordance with Generally Accepted Accounting Principles. This article explains how valuators test for impairment, briefly describing several Financial Accounting Standards Board (FASB) statements and their implications for reporting both tangible and intangible asset impairment. The article notes that impairment testing is designed to give investors, lenders and other stakeholders fair warning of impending financial troubles and other problems as well as to fairly state balance sheet values.

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  • Single price quote supports $10 million lost profits award

    July / August 2010
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 752

    Abstract: A U.S. Court of Appeals affirmed a jury award of nearly $10 million in lost profits. Notably, the plaintiff’s damages expert based his calculation on a single price quote by the plaintiff that had never been accepted by the defendant. This case confirms that companies are entitled to compensatory damages not only for designs and other confidential information they develop, but also for the profits their intellectual property is expected to generate.

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  • Claims settlement – You can’t win if you’re not in the game

    November / December 2009
    Newsletter: Construction Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 752

    Abstract: Failing to take part in the legal process can leave a party bereft of any potential recourse. In one recent case, a financially strapped subcontractor, being sued for expenses related to poor work, stopped paying its lawyers and failed to participate any further in the case. A settlement had already been paid to the owner by the general contractor — and the subcontractor might normally have been allowed to set this amount off against any recovery against it. But because the subcontractor was in default — and offered no evidence or argument regarding the comparative degree of fault of itself vs. the general contractor — it wasn’t allowed any setoff.

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  • What you can do when participants really need their money

    June / July 2009
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 752

    Abstract: Money isn’t locked away as tightly within their retirement accounts as plan participants think it is. They can take a few different routes to gain access to the money in their account before the age of 59½, while still actively participating in the plan. This article examines two of the most convenient: participant loans and hardship withdrawals.

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  • Perils and pitfalls abound – Selling investment property to your offspring

    March / April 2009
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 752

    Abstract: A perennial challenge for real estate investors is how to transfer property to their heirs in the most tax-advantaged way while also maintaining control of the property and its income stream. The IRS pays special attention to transactions among family members and generally assumes that any transfer among them is really a gift. Whether a transfer is considered a gift or a sale can have significant tax consequences for both parties involved. This article explains how to structure the transaction in a manner that suits the IRS.

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  • Saving for college: Study your options and plan ahead

    October / November 2008
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 752

    Abstract: Costs for college tuition and related expenses continue to soar. In fact, tuition and fees rose an average 2.9% after inflation for private four-year colleges, and 4.4% for public four-year institutions annually during the past decade, according to a 2007 College Board report. Such reports should light a fire under parents who are dragging their feet when it comes to saving for college. This article looks at some options that may help you reach your goals — financially and academically.

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