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Showing all 12 results

  • How to handle laid off employees’ 401(k) accounts still in your plan

    August / September 2020
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 882

    Abstract: When employee head count is growing, a little turnover now and then usually doesn’t create a lot of concerns about “orphan” 401(k) accounts. However, employers forced to downsize during the economic downturn brought on by the COVID-19 pandemic might have a larger proportion of accounts left behind by former employees than they did previously. Why might that be a problem? And if it is, what should employers do about it? This article takes a closer look, while a sidebar describes two other areas worth reviewing when dealing with orphan accounts.

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  • Qualifications matter – Don’t cut corners on business valuation experts

    May / June 2019
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 882

    Abstract: When selecting a business valuation expert, you may find that the least expensive candidate isn’t necessarily the most qualified one. This article summarizes a recent California Court of Appeals case. Although the trial court found a breach of fiduciary duty, the appellate court affirmed the decision to deny damages because the plaintiff had failed to provide credible evidence regarding the value of his business interest. A sidebar explains the challenges of valuing start-up companies, like the one in this case. Zaffarkhan v. Domesek, No. G054604, Cal. App., May 18, 2018

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  • Introducing the Opportunity Zone tax incentive – IRS guidance answers taxpayers’ questions

    March / April 2019
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 882

    Abstract: One provision of the Tax Cuts and Jobs Act was designed to spur capital investments in low-income areas. This new tax break allows investors to defer — or even eliminate — their capital gains taxes on investments in so-called “Opportunity Zones.” This article reviews proposed regulations by the IRS that answer some questions that real estate investors have asked about these tax incentives. A sidebar offers a brief discussion of qualified opportunity funds.

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  • Small changes, big impact – The growth rate is an important part of lost profits estimates

    July / August 2017
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 882

    Abstract: One of the more challenging aspects of calculating lost profits is determining the appropriate growth rate to apply during the damages period. This article explains how growth fits into the before-and-after method, as well as factors that experts use to support reliable growth rate assumptions. A sidebar illustrates how small changes to the growth rate and other variables can have a big effect on an expert’s opinion. R.F.M.A.S., Inc. v. So, 748 F. Supp. 2d 244, S.D.N.Y., 2010 Manpower Inc. v. Insurance Company of the State of Pennsylvania, No. 08C0085, E.D. Wis., September 20, 2010 Knox v. Taylor, 992 S.W.2d 40, Tex. App., 1999

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  • Innovation vs. maturity: The choice is yours

    Year End 2016
    Newsletter: Merger & Acquisition Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 882

    Abstract: Acquisitions of innovative start-ups tend to grab the headlines, but many business buyers prefer to target mature companies with dependable revenues. As this article explores, each choice offers advantages and potential pitfalls, and buyers need to carefully consider their objectives before starting their search. A sidebar points out that the value of many start-ups these days lies in their intellectual property.

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  • The net investment income tax and your estate plan – How one affects the other

    October / November 2015
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 882

    Abstract: The 3.8% net investment income tax (NIIT) can affect an estate plan in two ways: First, it can increase tax on capital gains, taxable interest and other investment income, reducing the amount of wealth available to heirs. Second, the tax is particularly harsh on certain trusts used in estate planning. This article reviews how the NIIT is applied and examines how it can affect trusts.

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  • Watch out! FATCA requires disclosures of foreign accounts

    April / May 2015
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 882

    Abstract: Those who hold assets such as bank and other financial accounts or securities from companies outside the United States may need to report them to the IRS. FATCA requires some U.S. taxpayers who have interests in “specified foreign financial assets,” or SFFAs, to provide information on them to the IRS via Form 8938, “Statement of Specified Foreign Financial Assets.” Among the assets the IRS considers SFFAs are foreign financial accounts and instruments, as well as foreign stocks and securities held for investment rather than for use in a business. This article provides critical information to avoid running afoul of foreign accounts.

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  • M&A today: Where opportunity meets competition

    June / July 2012
    Newsletter: Merger & Acquisition Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 882

    Abstract: After several years of an M&A market slump, merger activity is picking up in 2012, with proposed and completed deals up substantially in some sectors. As this article explains, cash-rich U.S. companies and private equity investors are showing increasing interest in buying. But the number of sellers is also growing, spurred by retiring baby boomers and soon-to-expire tax breaks, so there’s considerable competition for the best deals. A sidebar offers tips to help sellers stand out in the crowd.

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  • The switch to ICD-10: Are you ready?

    Spring 2012
    Newsletter: Rx for Practice Management / Practice Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 882

    Abstract: The switch from ICD-9 to ICD-10 for diagnosis and inpatient procedure coding becomes a requirement on Oct. 1, 2013. Its greater coding detail enables better analysis of disease patterns and a wider variety of potential treatment outcomes that can improve care — and it will help physicians streamline claims submissions. But there’s much to do to prepare for it. As this article explains, the preparations should include setting up a transition team to work with third parties to create an implementation plan, to test the new system and to train staffers. A sidebar briefly notes that electronic claims must use the Version 5010 standards for electronic transactions.

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  • Consider a “stretch” to maximize and preserve IRA benefits

    February / March 2012
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 882

    Abstract: One of the great benefits of an IRA is that contributions can grow and compound on a tax-deferred basis for years. Distributions are taxable, but there’s no requirement to withdraw any funds until April 1 following the year in which the holder turns age 70½. By structuring the IRA as a “stretch IRA,” you can allow it to last as long as possible. This article shows how a stretch IRA works and the tax benefits it offers for a beneficiary. Or, one can designate a trust as beneficiary.

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  • Beware of the cat’s paw – Theory of subordinate bias looms large in ADEA case

    November / December 2011
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 882

    Abstract: The “cat’s paw” theory holds that an employer can be held liable for the discriminatory conduct of a supervisor who contributes to a termination decision. In a recent case, one discharged employee invoked this theory, but the court rejected his plea because it decided he would have been fired regardless of the claimed animus. Nonetheless, this article highlights the danger of placing too much influence in the hands of lower-level supervisors. A sidebar looks at two additional examples of what could trigger liability under the cat’s paw theory. Simmons v. Sykes Enterprises, Inc., No. 09-1558, June 2, 2011 (10th Cir.) Staub v. Proctor Hospital, No. 09-400, March 1, 2011 (Supreme Court)

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  • FLP and FLLC updates – Taxpayers enjoy some important victories

    November / December 2008
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 882

    Abstract: Family limited partnerships (FLPs) and family limited liability companies (FLLCs) have long been popular business and estate planning vehicles for transferring minority interests. The IRS has frequently challenged these vehicles. But two recent cases have shown that properly structured FLPs and FLLCs can withstand IRS scrutiny. This article summarizes these two cases, Estate of Mirowski and Astleford v. Commissioner, which provide valuable guidance on the type of facts that can support a taxpayer’s position.

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