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Showing all 10 results
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7 red flags for IRS audits
June / July 2021
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 871
Abstract: Recently, he overall IRS audit rate fell to a historical low of .4%. However, it’s as important as ever for people to toe the line so they don’t wind up as one of the “chosen few.” This article discusses some of the warning signs that might trigger scrutiny from the IRS. A sidebar highlights a few other potential trouble areas to look out for.
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Daubert challenges – Communication with experts is key to avoiding exclusion
March / April 2020
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 871
Abstract: Litigants in federal cases often challenge the admissibility of expert testimony, arguing that it fails to meet minimum standards of relevance and reliability. This article briefly reviews the Daubert standard and outlines several best practices to consider as you and your experts prepare for trial. A sidebar clarifies the distinction between the reliability and credibility of an expert’s testimony.
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Daubert challenges – Communication with experts is key to avoiding exclusion
March / April 2020
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 871
Abstract: Litigants in federal cases often challenge the admissibility of expert testimony, arguing that it fails to meet minimum standards of relevance and reliability. This article briefly reviews the Daubert standard and outlines several best practices to consider as you and your experts prepare for trial. A sidebar clarifies the distinction between the reliability and credibility of an expert’s testimony.
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Settlement proceeds: To tax or not to tax?
January / February 2019
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 871
Abstract: When negotiating a settlement in employment law cases, employees sometimes overlook how the language of the settlement agreement can have significant tax consequences, depending on what’s included in the description of the claims being settled. This article summarizes a recent U.S. Tax Court ruling in favor of the IRS, which found that the taxpayer’s discrimination and work environment settlement proceeds were indeed taxable. A sidebar summarizes the tax treatment for various types of damages awards. Zinger v. Commissioner, T.C. No. 2018-33, July 2, 2018
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In the crosshairs: Cybersecurity for law firms
Fall 2018
Newsletter: Law Firm Management
Price: $225.00, Subscriber Price: $157.50
Word count: 871
Abstract: The leak of the so-called Panama Papers, 11.5 million documents with financial and legal information stolen from an international law firm, made headlines around the globe in 2016. While the well-known names included in the papers were the focus of many news stories, the hacking incident also highlighted the cyber risks confronting law firms of all sizes. This article looks at why many firms continue to lag behind other businesses when it comes to taking the measures necessary to prevent and mitigate attacks, and steps firms can take to protect themselves. A sidebar notes that bar associations are moving to address the issue with rules and opinions.
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Time to review your director compensation plan?
October / November 2015
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 871
Abstract: In the last 10 years, shareholder litigation over allegedly excessive executive compensation has become increasingly common. And more recently, some shareholders have set their sights on director compensation. If a company’s compensation plan fails to impose specific limits on director compensation, particularly equity compensation, it may be vulnerable to a shareholder challenge. This article discusses a recent derivative action by the Delaware Chancery Court in Calma v. Templeton. A sidebar discusses why it’s likely that there will be more litigation over director compensation going forward.
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Buying and leasing and renting…oh my! Strategic thinking for equipment acquisitions
July / August 2015
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 871
Abstract: Some construction companies buy and maintain large fleets of equipment. Others choose to lease these assets and, in some cases, purchase select pieces at the end of the arrangement. Still others opt to rent what they need, for only as long as they need it. This article looks at the pluses and minuses of each option. A sidebar notifies readers of impending changes to the current accounting rules for equipment lease payments.
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DOL releases electronic disclosure enforcement guidance
April / May 2012
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 871
Abstract: Last fall, the Department of Labor (DOL) released an interim enforcement policy regarding the use of electronic media to satisfy the disclosure requirements for participant-directed individual account plans. The guidance requires plan administrators to disclose to plan participants and beneficiaries both planwide and individual fees and expenses that the plan may charge against plan accounts. This article reviews the guidance.
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Health care reform: What you can expect from the new law
Spring 2010
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 871
Abstract: Health care reform … at last. But what does it mean to physician practices? According to one authority, it will place a huge load on physician practices by releasing pent-up demand for health care services from an additional 18 million newly insured people and new Medicaid users. With more patients, physicians in all specialties will have the opportunity to increase their revenues, although some critics maintain that it will redistribute income away from primary care providers and misalign monetary incentives for doctors. This article discusses the impact on Medicare payments, along with incentive payments and cost savings through streamlined health insurance claims processing procedures. Tort reform and the prospects for reform of the sustainable growth rate formula are also explored. A sidebar shows an upside and downside of the legislation as it affects the business side of a practice.
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Watch out for gift-splitting tax traps
February / March 2009
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 871
Abstract: This year, the inflation-adjusted annual gift tax exclusion is $13,000, up from $12,000 in 2008. Annual exclusion gifts can be a powerful estate planning tool, and they’re doubly effective if a married couple elects to “split” the gift. This article details gift-splitting tax traps to be aware of.