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  • Power your estate plan with a wealth replacement trust

    May / June 2021
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 901

    Abstract: A wealth replacement trust (WRT) leverages life insurance to allow individuals to meet their charitable goals without shrinking their family’s inheritance. This article summarizes how WRTs work and their benefits, including a lifetime interest stream and several cash flow benefits. A sidebar discusses the advantages and risks of transferring an existing life insurance policy to a WRT.

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  • Can a court allow an expert to partially testify on damages?

    March / April 2017
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 901

    Abstract: The U.S. Court of Appeals for the Second Circuit recently revived a massive securities fraud class action that had been dismissed by a district court in July 2014. This article explains why the appellate court found exclusion of the expert’s entire testimony to be improper, though it agreed that some of the testimony could be barred. A sidebar addresses the inconsistent application of the inflation-maintenance theory of liability by federal appellate courts. In re Pfizer Securities Litigation, No. 14-2853-cv, 2d Cir., April 12, 2016 In re Vivendi, S.A. Securities Litigation, Nos. 15-180-cv, -208-cv, 2d Cir., September 27, 2016 IBEW Local 98 Pension Fund v. Best Buy Co., 818 F.3d 775, 8th Cir., April 12, 2016

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  • Not quite a “gift” – The tax 411 on COD

    January / February 2010
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 901

    Abstract: As the fallout from the financial tremors of 2008 continues, many real estate owners are engaging in transactions involving the cancellation of debt (COD). Although COD can be complicated enough with only the borrower and lender involved, Uncle Sam’s demands for a take can make things even more taxing. Cancellation or forgiveness of debt results in ordinary taxable income to the debtor. This article takes a look at COD transactions, which can result from foreclosures, cash settlements, loan workouts, related-party acquisitions of debt or debt-for-equity swaps. A sidebar discusses exceptions to the immediate recognition of COD income by real estate investors and other debtors.

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  • The road taken – 3-year strategic plan may alter map for success

    March / April 2009
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 901

    Abstract: Certain factors affecting your dealership’s success can’t be controlled, such as national vehicle sales trends and the state of the economy. Other things you can control, such as how you plan for your dealership’s future. Strategic planning is now more important than ever as you fight to stay on the course to success.

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