793

Showing all 13 results

  • Related parties’ property exchange doesn’t qualify as like-kind

    November / December 2019
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 793

    Abstract: Like-kind exchanges under Internal Revenue Code Section 1031 provide a valuable tool for taxpayers to defer taxes on capital gains. The exchanges are subject to some strict rules that are intended to prevent tax avoidance scams. This article discusses a recent U.S. Tax Court case in which the parties to a like-kind exchange ran into one of those restrictions — the related-party limitation — and ended up with a higher-than-expected tax bill. A short sidebar reviews how the Tax Cuts and Jobs Act (TCJA) affected like-kind exchanges. The Malulani Group, Limited, and Subsidiary v. Commissioner, No. 16-73959, Ninth Cir., Oct. 9, 2018

    Read More

  • When do racist comments rise to the level of harassment?

    May / June 2018
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 793

    Abstract: Recently, the Eighth Circuit weighed the rights of an employee under the National Labor Relations Act and the obligations of an employer under Title VII of the Civil Rights Act. As this article relates, an employee was accused of making racist statements during a lockout and his employer decided not to recall him when the lockout ended. The employer argued that reinstating the employee would conflict with its obligations to maintain a nonhostile work environment. Cooper Tire & Rubber Company v. NLRB, No. 16-2721, Aug. 8, 2017 (8th Cir.)

    Read More

  • How to take advantage of your many financing options

    October / November 2017
    Newsletter: Merger & Acquisition Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 793

    Abstract: Only a couple of years ago credit was tight, but today is a dealmaker’s market. This article lists some of the financing methods now available to buyers making an acquisition, including bridge loans, debt capital, convertible debt and sale leaseback equity. It also discusses issues such as loan maturity for buyers choosing debt financing. A sidebar explains why credit funds may be appropriate for private equity borrowers.

    Read More

  • Volunteers are a valuable financial asset – Here’s how to hold on to them

    Winter 2017
    Newsletter: Nonprofit Observer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 793

    Abstract: It’s estimated that the value of the average American volunteer is more than $23 an hour. Whether an organization’s entire workforce is unpaid or it relies on a few dedicated volunteers to support its paid staff, nonprofits can’t afford to lose these treasures. This article provides tips on how to hold on to them. A sidebar suggests ways to improve volunteer surveys.

    Read More

  • Payroll management – 3 critical issues require your attention

    Winter 2016
    Newsletter: Law Firm Management

    Price: $225.00, Subscriber Price: $157.50

    Word count: 793

    Abstract: Law firms that are expanding and hiring — or even relying more on independent contractors — face new payroll challenges. This article discusses three payroll issues that require attention: withholding and paying taxes; properly classifying employees; and keeping complete and accurate records. A sidebar explains what professional employer organizations are and how they work.

    Read More

  • MyRA and auto-enrollment IRA proposals – Making retirement savings easier may not be so easy

    June / July 2014
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 793

    Abstract: Most experts generally agree that Americans aren’t saving enough for retirement. Two recent initiatives coming from Washington seek to lower barriers that may be getting in the way, including employee inertia. The jury is out on whether inertia in the divided Congress will get in the way, as well as whether the latest proposals will appeal to employers and employees. This article summarizes these proposals, while a sidebar discusses an effort to limit “inefficient retirement tax breaks” for the wealthy.

    Read More

  • After the dust settles – Accounting issues for business combinations

    Year End 2011
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 793

    Abstract: Why borrowers’ financial statements often look markedly different following a merger or an acquisition is connected to the accounting rules for business combinations. This article offers some points lenders should keep in mind as they review their borrowers’ financial statements. It discusses the basics of purchase price allocation, and notes that business appraisers can help a borrower with the more complicated aspects of a business combination, such as earnouts, deferred tax assets and liabilities, and bargain purchase prices.

    Read More

  • Name that fiduciary – EBSA proposes expansion of key definition

    August / September 2011
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 793

    Abstract: The Employee Benefits Security Administration (EBSA), the section of the Department of Labor that enforces retirement plan rules and legislation, issued a proposed ruling at the end of 2010 to expand the definition of the term “fiduciary.” This article provides background on the definition as it currently exists, the proposed definition and the potential repercussions of the expanded definition. A sidebar lists the duties of a plan sponsor, who is always a fiduciary.

    Read More

  • Off the wall: Office décor prompts religious discrimination case

    July / August 2011
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 793

    Abstract: A rental complex discharged two employees who had refused to remove a religious poster from an apartment management office. The couple sued, claiming that the company had intentionally discriminated against them because of their religion, failed to accommodate their sincerely held religious beliefs and retaliated against them. This article explains the appeals court’s split decision regarding the district court’s ruling on these three points. Dixon v. Hallmark Companies, Inc., No. 10-10047, Dec. 9, 2010 (11th Cir.)

    Read More

  • Protecting what’s yours – An offshore trust may be the answer to your asset protection needs

    November / December 2010
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 793

    Abstract: A myriad of asset protection strategies exist, but perhaps one of the strongest is the use of an offshore trust. Because of the high costs associated with establishing and administering offshore trusts, they make the most sense for high net worth individuals who face a significant risk of spurious claims and litigation — such as entrepreneurs and physicians. This article explores when and when not to use an offshore trust.

    Read More

  • Why you must address partner compensation challenges

    Fall 2009
    Newsletter: Law Firm Management

    Price: $225.00, Subscriber Price: $157.50

    Word count: 793

    Abstract: In this recessionary environment, many firms are finding that their pie has stopped growing or even has shrunk — and that partner compensation has become a contentious issue that perhaps even threatens the firm’s viability. A firm isn’t safe just because its compensation plan is merit-based. Many firms that have a merit-based plan on paper don’t have one in practice. So top performers may be more tempted to jump ship, while less revenue, more layoffs, and tight credit further challenge plan viability. There are a number of specific steps a law firm can take to answer these challenges — but such steps must be effective over the long term.

    Read More

  • Buyer’s market – What a changing M&A landscape means

    August / September 2009
    Newsletter: Merger & Acquisition Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 793

    Abstract: In the earlier part of this decade, business sellers enjoyed an advantage over buyers. That’s not the case today. M&A activity has dried up across the board, and some sellers may have trouble attracting even one reasonable bid. Companies hoping to sell or buy in the near future need to understand how the M&A landscape has changed in the past few years. There are a number of steps that both buyers and sellers should consider to successfully complete an M&A transaction.

    Read More

  • Risky business – Measuring and managing interest rate risk

    Summer 2008
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 793

    Abstract: Community banks are exposed to credit, market, liquidity, trading and operational risks. A key responsibility of bank directors and senior management is to understand, monitor and manage this quintet of financial dangers, including interest rate risk (a component of market risk), which can have a profound impact on a bank’s financial condition.

    Read More