799

Showing all 11 results

  • Identity theft threat puts plan participants and sponsors at risk

    February / March 2018
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 799

    Abstract: News of commercial database hackings involving millions of people’s personal information seems commonplace. While many of these stories focus on bank and credit card accounts, many plan sponsors and participants don’t realize that 401(k) plan assets may be at risk — which can be a problem not only for participants, but sponsors as well. While no sponsor wants to see participants sustain financial hits, this article covers when, depending on how a cybertheft unfolds, sponsors could be left holding the bag. A sidebar offers tips for avoiding being a victim of fraud.

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  • Demolition and your tax basis: What you need to know

    September / October 2016
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 799

    Abstract: With the commercial real estate market on the upswing in many parts of the country, investors and developers are again turning to properties with older buildings on them for development opportunities. IRC Section 280B and changes in the final tangible property regulations affect how to preserve depreciation deductions. This article highlights what investors and developers need to know before demolishing a newly purchased building. A sidebar looks at the tax benefits of partial dispositions of property.

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  • The CMS 2015 IPPS final rule – 5 critical areas beyond the rate increase

    Winter 2015
    Newsletter: Healthcare Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 799

    Abstract: The CMS recently issued its final rule updating the federal FY 2015 Medicare payment policies and rates under the IPPS. While the 1.4% increase to payment rates for general acute care hospitals has received much of the attention, the rule also addresses five other critical areas: hospital-acquired conditions, reduction of readmissions, value-based purchasing, quality reporting, and price transparency. This article looks at the details, while a sidebar discusses disproportionate share hospital payments and uncompensated care.

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  • Estate planning for same-sex spouses – What the Supreme Court’s DOMA ruling means

    October / November 2013
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 799

    Abstract: In June, the U.S. Supreme Court ruled unconstitutional Section 3 of the Defense of Marriage Act, which restricted the definition of “marriage” to a legal union between a man and a woman. Same-sex married couples are now eligible for approximately 1,100 federal benefits previously enjoyed only by heterosexual spouses, including a variety of federal tax advantages, Social Security benefits and preferred immigration status. As this article explains, one area where the decision will have a big impact is estate planning, including the marital deduction, portability, gift splitting and retirement benefits. A sidebar notes that there are still questions regarding issues the Court didn’t address.

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  • Are you sending the required notices to participants?

    August / September 2012
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 799

    Abstract: Numerous laws and regulations require plan sponsors to provide retirement plan participants notice of various plan documents or occurrences. Even though each plan is different, this article identifies some general plan-related notices and specific notices for defined contribution (DC) and defined benefit (DB) plans.

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  • Subjective criteria can pose risks in promotion decisions

    July / August 2012
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 799

    Abstract: When an African-American IRS employee applied for a higher position, he and three other candidates underwent an evaluation process consisting of objective criteria and a subjective interview. When he was passed over in favor of a Caucasian female with less education and experience, he sued, claiming that IRS officials had used a subjective evaluation process to create a legitimate explanation for its discriminatory practice. This article explains why the U.S. Court of Appeals for the District of Columbia sided with the plaintiff. Citation: Hamilton v. Geithner, No. 10-5419, Jan. 17, 2012 (Dist. of Columbia Cir.)

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  • Mission critical – Prequalifying subcontractors important in today’s economy

    Spring 2012
    Newsletter: Construction Industry Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 799

    Abstract: Prequalification is one of the most effective strategies for minimizing the risk of subcontractor failure. This process benefits subs, as well, by providing them with a competitive advantage once they’ve made the list. This article discusses the specific information that’s required in the prequalification process, and explains that Web-based prequalification networks offer significant benefits for general contractors and subcontractors alike. A sidebar lists examples of red flags that may signal potential subcontractor failures or defaults.

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  • Protect your practice – Use a buy-sell agreement to minimize disputes

    Fall 2011
    Newsletter: Rx for Practice Management / Practice Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 799

    Abstract: In the wake of health care reform, practices may be flooded with new patients, so it may be advisable to hire one or more physicians to help with the workload. If so, and if these physicians intend to take an ownership share of the practice, it’s important to make sure each one signs a buy-sell agreement. Why? Because it can protect a practice from disgruntled physicians and minimize disputes should they arise. This article addresses such issues as defining and appraising the practice’s assets, dividing practice income among partners, practice control issues and other considerations.

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  • Cause and effect – The estate tax repeal also modifies carryover basis rules

    May / June 2010
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 799

    Abstract: How a person transfers assets can affect the recipient’s income tax liability because of the basis he or she receives. Basis is the cost associated with an asset — and, from an estate planning perspective, it’s important because it affects the amount of taxable gain or loss a beneficiary will realize should he or she sell the asset. But the 2010 estate tax repeal has temporarily modified the carryover basis rules. So is this the best time to transfer appreciated assets? The answer is that every person’s situation is unique.

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  • The Davis-Bacon Act – Construction workers or coal miners?

    March / April 2010
    Newsletter: Construction Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 799

    Abstract: The Davis-Bacon Act, which mandates that workers on federal jobs be paid prevailing wages, has given rise to many conflicts over the years. In 2004, West Virginia approved a Davis-Bacon exemption for coal miners spreading mine spoil along a 14-mile roadway and adjacent property intended for commercial development. A labor group brought suit, claiming that the exemption violated federal and state prevailing wage laws. But a federal judge determined that the mere involvement of workers and a construction project doesn’t necessarily mean the law’s protections can be enforced by unions, unless the union can show that the failure to pay prevailing wages caused a direct loss to the union itself.

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  • Employer didn’t violate duty to accommodate Sabbath observer

    May / June 2008
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 799

    Abstract: This article explores a case in which the Sixth Circuit held that loss of pay couldn’t be considered discipline for an employee’s failure to comply with an employment requirement that conflicted with his religious beliefs. A sidebar discusses why the Seventh Circuit ruled that conduct trumps beliefs. It held that teachers and other public school employees have no right to make the promotion of religion part of their job descriptions. Tepper v. Potter, 505 F.3d 508 (6th Cir. 2007) Grossman v. South Shore Public School Dist., 507 F.3d 1097 (7th Cir. 2007)

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