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Showing all 14 results

  • Estate and gift tax valuations – 3 valuable lessons from the trenches

    May / June 2020
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 840

    Abstract: The IRS and taxpayers rarely see eye-to-eye when valuing businesses for estate and gift tax purposes. This article summarizes three recent developments from the U.S. Tax Court, a federal district court and the IRS Office of Chief Counsel that deal with the issue of fair market value in a federal estate and gift tax context. A sidebar explains why the IRS wouldn’t extend an estate’s deadline for claiming a refund under the financial disability exception. Cavallaro v. Commissioner, T.C. Memo. 2019-144 (Tax Ct. Oct. 29, 2019) Carter v. United States, No. 18-cv-01380-HNJ (N.D. Ala. Aug. 9, 2019)

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  • Going green – How to run a sustainable dealership

    Summer 2019
    Newsletter: Auto Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 840

    Abstract: Proactive auto dealerships use more efficient renewable energy sources and reduce overall energy and water consumption. This article highlights a couple of “green dealer” programs and describes some recent program prize winners. A sidebar focuses on the Business Energy Investment Tax Credit, which provides a financial incentive for dealerships to install commercial solar and geothermal energy systems.

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  • Going green – How to run a sustainable dealership

    July / August 2019
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 840

    Abstract: Proactive auto dealerships use more efficient renewable energy sources and reduce overall energy and water consumption. This article highlights a couple of “green dealer” programs and describes some recent program prize winners. A sidebar focuses on the Business Energy Investment Tax Credit, which provides a financial incentive for dealerships to install commercial solar and geothermal energy systems.

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  • Train in vain – Patents for mass transit fare systems struck down

    April / May 2018
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 840

    Abstract: The Federal Circuit Court of Appeals continues to engage in abstract thinking — thinking about the patent-eligibility of abstract ideas, that is. The Federal Circuit has repeatedly reviewed whether patents are invalid because they covered patent-ineligible inventions. This article discusses a case in which the plaintiff ended up having four patents wiped out as invalid on this basis. A short sidebar discusses how improvements can preclude the abstract idea bar. Smart Systems Innovations, LLC v. Chicago Transit Authority, No. 16-1233, Oct. 18, 2017, Fed. Cir.; Alice Corp. v. CLS Bank Int’l, 573 U.S. __, 134 S.Ct. 2347 (2014).

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  • Get your retirement savings back on track with catch-up contributions

    March / April 2018
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 840

    Abstract: Only 18% of Americans are “very confident” that they’ll have the savings they’ll need to enjoy retirement. For individuals in this situation, “catch-up” contributions can help. This article talks about how much people 50 and older can contribute annually to tax-advantaged retirement accounts. A sidebar looks at possible tax benefits of retiring abroad.

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  • Deducting travel and entertainment expenses with confidence

    Summer 2017
    Newsletter: Manufacturer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 840

    Abstract: When owners, managers and salespeople attend trade shows, call on customers and evaluate suppliers, they may incur travel and entertainment expenses. This article explains how manufacturers and distributors can legitimately deduct and properly substantiate them to ward off unwanted IRS attention. A sidebar discusses the importance of keeping business expenses separate from personal expenses.

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  • What the new DOL overtime rules will mean for your nonprofit

    Fall 2016
    Newsletter: Profitable Solutions for Nonprofits

    Price: $225.00, Subscriber Price: $157.50

    Word count: 840

    Abstract: The DOL’s new overtime rules, which will make many more employees eligible for overtime pay under the FLSA, take effect December 1, 2016 — and nonprofits aren’t exempt. Even if an organization isn’t covered by the FLSA, its employees may be covered as individuals and thus eligible for overtime. This article addresses the new salary-level tests for exempt workers, the impact on nonprofits and some exceptions to the rules. A sidebar offers four options for compliance.

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  • Compare and contrast – Using the yardstick method to estimate a start-up’s damages

    September / October 2016
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 840

    Abstract: The yardstick method, which bases economic damages on the performance of comparable “guideline” companies, is a tried-and-true approach for estimating damages, but it has its limits. This article discusses a recent case where a federal district court did allow expert testimony that calculated damages for a start-up company based on comparisons with its market’s leader. Nevertheless, as a sidebar explains, the court cited a different case as “a worthy illustration of allowing a questionable yardstick analysis” to be presented to the court. Washington v. Kellwood Co., 105 F.Supp.3d 293 (S.D.N.Y. 2015) Celebrity Cruises Inc. v. Essef Corp., 478 F.Supp.2d 440 (2007)

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  • Litigation Rx: Document your termination decisions

    May / June 2016
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 840

    Abstract: To effectively defend themselves against claims made under the Americans with Disabilities Act, employers must follow their stated employment policies and document everything. That’s the conclusion the Seventh Circuit reached in a recent case in which a physician claimed he was terminated because of his disability. This article details the case and explains how the employer eventually prevailed. Hooper v. Proctor Health Care Inc., No. 14-2344, Oct. 26, 2015 (7th Cir.)

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  • Emerging markets: Higher reward (and risk) potential for long-term investors

    May / June 2015
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 840

    Abstract: Emerging markets have gained a significant share of the global economy during the past few decades. Such rapid growth can make them an exciting investment destination, but they also come with special risks. This article explains the possible benefits and drawbacks of investing in emerging markets.

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  • Estate planning – In trusts, we often trust

    September / October 2013
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 840

    Abstract: Dealership owners set up trusts to protect their assets from a variety of threats, transfer their wealth to their heirs and reduce tax liability. Different kinds of trusts serve different purposes. But they all break down into two basic types: revocable, which can be revised, and irrevocable, which generally can’t be revised. This article describes the purposes of each, listing particular types. It also examines how certain trusts can benefit charities, while a sidebar discusses how a spendthrift clause in a trust can protect heirs from wasteful spending.

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  • Are you ready? 3 significant developments in outreach technology

    Spring 2013
    Newsletter: Profitable Solutions for Nonprofits

    Price: $225.00, Subscriber Price: $157.50

    Word count: 840

    Abstract: One of the top priorities for nonprofits is engaging with their supporters and building relationships. It’s no surprise, then, that interest is surging in technology that can help nonprofits do just that. This article shows how organizations can maximize the potential of current technology tools by developing mobile websites and apps, leveraging social networks and expanding their Web presence. A sidebar discusses specific metrics to use in evaluating technology investments.

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  • As easy as 1, 2, 3 – M&A goes smoother with a financial expert on your side

    Fall 2011
    Newsletter: Expert / Valuation & Litigation Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 840

    Abstract: Merger and acquisition (M&A) transactions can be daunting endeavors for both buyers and sellers. That’s why they both can have a better shot at a winning deal if they use financial experts proficient in valuation methods. This article describes the specific assistance that experts can provide before, during and after the deal. A sidebar explains why it’s beneficial for businesses to always be prepared to sell even if they have no current plans to do so.

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  • Just don’t do it – Prohibited transactions in qualified plans can affect plan participants

    June / July 2011
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 840

    Abstract: The IRS prohibits certain transactions between a retirement plan and a disqualified person. Why do you need to know this? Because these unlawful actions could potentially have adverse effects on your plan and plan participants. This article highlights the most common types of prohibited transactions and what you should do to avoid them. A sidebar discusses one of the most common prohibited transactions in qualified plans: untimely deposits.

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