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  • Are your client trust account practices up to snuff?

    Spring 2020
    Newsletter: Law Firm Management

    Price: $225.00, Subscriber Price: $157.50

    Word count: 765

    Abstract: Ethics rules require most attorneys to maintain trust funds that segregate client funds from firm funds. Violations, whether the product of intentional devious acts or mere negligence, can have dire consequences. While the specific rules vary by state, some common pitfalls crop up across jurisdictions. This article examines why it’s wise to regularly review client trust account (CTA) practices to ensure compliance. A short sidebar discusses why the financial institution where you hold client trust accounts matters.

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  • Pine Mountain Preserve v. Commissioner – Charitable deductions for easements don’t pass muster

    March / April 2020
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 765

    Abstract: The donation of a conservation easement is a long-standing way for property owners to help satisfy their philanthropic urges while securing a valuable tax deduction. Those deductions, though, may be under threat after a recent ruling from the U.S. Tax Court. Conservation easements often reserve to the property donors future rights to construct structures and additions to those structures, such as single-family homes with sheds, garages or pools. Such easements usually don’t specify the precise location of that construction. This article reviews the new ruling, under which this common practice disqualified the donor from claiming a charitable contribution deduction for the easement. A short sidebar covers how the court valued the easement. Pine Mountain Preserve v. Comm’r, 151 T.C. No. 14 (2018); Pine Mountain Preserve v. Comm’r, T.C. Memo. 2018-214 (2018)

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  • New tax law affects estate planning strategies

    February / March 2018
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 765

    Abstract: The Tax Cuts and Jobs Act (TCJA), which generally went into effect at the beginning of 2018, lowers individual and corporate tax rates, reduces or eliminates many deductions and enhances other tax breaks. One thing the new law doesn’t do is repeal the federal estate tax. This article explores other TCJA provisions that can impact estate planning.

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  • Harnessing technology in your practice – HIT mandates and opportunities for physician practices

    Summer 2014
    Newsletter: Rx for Practice Management / Practice Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 765

    Abstract: Health information technology (HIT) is a rapidly expanding dimension of health care delivery. Physician practices are subject to government mandates but also are offered opportunities with the technology they use. This article describes some of the most active areas — meaningful use of EHRs, HIPAA security risk analyses, administrative simplification, and ICD-10 transition — and steps that practices should take to succeed. A sidebar explains how practices can harness technology for mobile health applications.

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  • All joking aside — Tenth Circuit addresses hostile work environment

    January / February 2013
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 765

    Abstract: When a food service worker felt she was the object of racially insensitive jokes — even after her complaints to management — she requested a transfer to a different department. This was denied, and she was fired after she failed to return to work. She sued, alleging that she’d been subjected to a hostile work environment and then constructively discharged in violation of Title VII of the Civil Rights Act of 1964. But had she been subjected to enough abuse to make her claim of a hostile work environment stick? This article looks at the Tenth Circuit’s verdict. Citation: Hernandez v. Valley View Hospital, No. 11–1244, June 26, 2012 (10th Cir.)

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  • Is your nonprofit vulnerable to fraud?

    Fall 2011
    Newsletter: Nonprofit Observer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 765

    Abstract: Nonprofits experience lower rates of occupational fraud than their corporate counterparts, but that’s cold comfort to the organizations that fall victim. This article offers advice regarding background checks and supervision; internal controls; motivation for fraud; and periodic audits. A sidebar discusses the extra precautions that are necessary when hosting special events.

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  • On the rise – Social Security increasingly valued as retirement supplement

    April / May 2010
    Newsletter: Trendlines

    Price: $225.00, Subscriber Price: $157.50

    Word count: 765

    Abstract: Although no one should depend solely on Social Security for retirement, many people are taking a second look at it. Unfortunately, rumors persist that the venerable government program is on its last legs. This article looks at how Social Security is funded, and what changes might be made to keep it solvent. In the meantime, savers will need to determine how large a Social Security presence they’re comfortable factoring into their retirement strategy. Then they’ll need to accumulate enough assets to provide themselves a comfortable retirement income when combined with the monthly government checks they expect.

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  • Budget cuts: Don’t make internal controls one of them

    Fall 2009
    Newsletter: Nonprofit Observer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 765

    Abstract: These days, most nonprofits are tightening their budgets to ensure that they’re operating as cost effectively as possible. But certain items should never be neglected just to save a little money today — and one of the most important is adherence to internal controls. This article discusses necessary controls and why outside advice is necessary to protect against fraud. A sidebar looks at the Federal Trade Commission’s red flag rules for fighting identity theft that are scheduled to take effect on Nov. 1, 2009.

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  • Avoid M&A pitfalls with targeted due diligence

    September / October 2009
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 765

    Abstract: Anyone buying, selling or merging with a business needs to “kick the tires” before signing on the dotted line. This article explains that a financial professional can conduct due diligence procedures that target high-risk areas for any industry. The article lists seller — and buyer — M&A concerns. It also notes that do-it-yourself M&As can lead to disastrous outcomes and unexpected surprises, pointing out that engaging financial and legal professionals early in the process can save money and stress over the long run.

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  • Why emotional intelligence is just as important as legal skills and experience

    Summer 2008
    Newsletter: Law Firm Management

    Price: $225.00, Subscriber Price: $157.50

    Word count: 765

    Abstract: Law firms generally look at lawyers’ academic performance, experience and technical skills when assessing whether they’re viable candidates for the firm. But emotional intelligence — a person’s social and emotional functioning or “soft skills” — is another gauge you can use to measure the potential future success of lawyers you’re thinking about hiring. You can also use it to help identify future firm leaders. Fortunately, people don’t have to be born with emotional intelligence; with proper training they can develop it. This article explains how you can enhance your lawyers’ job satisfaction and run your office more smoothly by understanding emotional intelligence.

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