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Showing all 9 results
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Businesses provided a lifeline – CAA enhances PPP loans and extends Employee Retention Credit
March / April 2021
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 923
Abstract: The Consolidated Appropriations Act provides much needed stimulus and tax relief for businesses hard hit by the COVID-19 pandemic. This article examines two of the provisions that business owners likely will be most interested in: the $284 billion in funding for forgivable loans through the Paycheck Protection Program (PPP), for both first-time and so called “second-draw” borrowers, and the extension of the Employee Retention Credit.
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Year-end tax planning – Tax benefits available to small businesses
Fall 2019
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 923
Abstract: Companies that qualify as “small businesses” enjoy several tax benefits. Whether a company qualifies depends on a gross receipts threshold that was recently increased under the Tax Cuts and Jobs Act. This article explains the advantages of small business status and how to calculate the gross receipts test. A sidebar looks at the perhaps surprising definition of a “tax shelter.”
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Vendor risk management – Time to review your program
Fall 2018
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 923
Abstract: Banks rely on third-party vendors for a range of services. Managing the risks associated with outside vendors is key, because such parties are considered an extension of bank personnel. This article offers suggestions about how banks can minimize exposure by conducting a risk assessment, vetting service providers and using clearly defined contracts, among other strategies. A brief sidebar looks at common weaknesses in vendor risk management programs.
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Can online search results trigger trademark liability?
Year End 2015
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 923
Abstract: Until recently, most lawsuits involving online shopping and search engines have involved keyword advertising, whereby a company buys ads triggered by searches for a competitor’s trademarked good or service. But can a customer’s search results lead to trademark liability for a merchandiser — even in the absence of keyword advertising? This article looks at a recent case in which an appeals court answered this very question. A sidebar looks at the critical role of labeling in e-commerce.
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Does Title VII apply to the spouse of an illegal immigrant?
November / December 2012
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 923
Abstract: Not long after a bank learned that one of its employees had joint accounts at the bank with a known undocumented alien — her husband — it fired her, concerned that fraudulent documentation may have been involved. She sued under Title VII, claiming national origin discrimination. The Seventh Circuit agreed with the lower court that it was the husband’s undocumented status, and not his national origin, that led to her discharge. The question then became whether Title VII protects against "alienage-based" discrimination. This article explains the court’s decision that it does not. Citation: Cortezano v. Salin Bank and Trust Company, No. 11-1631, May 21, 2012 (7th Cir.); Espinoza v. Farah Manufacturing Company, No. 414 U.S. 86, Nov. 19, 1973 (Supreme Court)
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Improving your profit margins: It isn’t just a pipe dream
Summer 2012
Newsletter: Healthcare Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 923
Abstract: Persistent reductions in Medicare payments, state Medicaid cuts since the economic downturn and continued demands for uncompensated care have pushed some hospitals to the brink of insolvency. But across-the-board efforts to trim department budgets further and deeper will go only so far. The long-term answer is to pinpoint profit-building strategies throughout the organization. This article looks at reducing readmissions, implementing a population health management program, addressing shortcomings in the OR and ER, adding service lines, controlling supply costs, and outsourcing services.
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Transaction databases: Handle with care
November / December 2011
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 923
Abstract: Transaction databases reveal details of thousands of real-life stock sales, whether public or private, control or minority. But, used incorrectly, these databases can mislead — or skew the results. Handling these elements effectively requires competence, expertise and experience. This article explores the differences between various databases and how to select one or more pricing multiples. A sidebar explains the assumptions that appraisers make about what constitutes a “guideline” transaction.
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The Age Discrimination in Employment Act – Supreme Court rules on age as key factor
November / December 2009
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 923
Abstract: When age plays only a supporting role in an age discrimination suit, the complexity of the decision deepens. When a 54-year-old administrator was reassigned, and many of his responsibilities were taken on by his younger subordinate, he felt he’d been demoted and filed suit. Eventually, the Supreme Court faced the question of whether a plaintiff must “present direct evidence of discrimination in order to obtain a mixed-motive instruction in a non-Title VII discrimination case.” But the Court had to first determine whether the burden of persuasion ever shifts to the party defending an alleged ADEA mixed-motives discrimination claim. Gross v. FBL Financial Services, 129 S. Ct. 2343 (U.S. 2009) Price Waterhouse v. Hopkins, 490 U.S. 228 (U.S. 1989)
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RDC goes the distance – To compete, consider the punch of remote deposit capture
Spring 2008
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 923
Abstract: To stand up in the ring against heavier competitors, community banks must take seriously a new technology that is body punching the industry’s deposit side. Even smaller businesses — perhaps enticed by ads from bigger banks — are now starting to request Remote Deposit Capture (RDC), the process that allows a business to post and clear checks electronically with its bank. With demand for this breakthrough technology likely to increase, it may be time to adjust your fight plan to include RDC.