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The cost segregation study – An overlooked estate planning tool
November / December 2016
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 933
Abstract: Owners of commercial and rental residential real estate often use cost segregation studies to accelerate depreciation deductions and improve cash flow. But it might be surprising to learn that these studies also offer significant estate planning benefits. Families that inherit real estate can take advantage of these benefits, but they need to act quickly. This article explains the estate planning benefits of a cost segregation study. A sidebar details the benefits of a “look-back” study.
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When falsehoods are filed – Retaliation case arises from employer’s investigation, response
January / February 2015
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 933
Abstract: When a sheriff’s department undertook disciplinary actions against a group of officers after determining that the officers had made a false EEOC filing alleging racial harassment, the officers filed another EEOC claim against the department. They alleged that they were being retaliated against for having complained of racial harassment. But the district court entered summary judgment in the employer’s favor, and the Second Circuit agreed. This article explains why. A sidebar looks at a precedential case involving false statements made outside the context of an EEOC charge. Cox v. Onondaga County Sheriff’s Dept., No. 12-1526-cv, July 23, 2014 (2nd Cir.) E.E.O.C. v. Total Sys. Servs., No. 99-13196., Aug. 7, 2000 (11th Cir.)
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Digital mail offers convenience, less clutter
October / November 2012
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 933
Abstract: Organizing household bills and financial statements can quickly become unwieldy and eat up valuable storage space. And the environmental impact of producing and mailing billions of bills and statements to consumers can also add up quickly. To date, however, there hasn’t been an easy way for consumers to make the switch to electronic bills and statements. But a handful of companies are set to offer a new type of electronic billing and payment solution that’s being referred to as “digital mail,” which allows clients to electronically receive, organize, act on and store bills and statements. This article discusses the pros and cons, while a sidebar lists four providers.
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A simple strategy – Pair an IDGT and an installment sale to pass on your business
March / April 2011
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 933
Abstract: For many people, a family business is a significant source of wealth, so passing it on to the next generation in a tax-efficient manner is an important estate planning goal. One of the simplest and most effective strategies available is an installment sale to an intentionally defective grantor trust (IDGT), thereby allowing the transfer of the business free of capital gains and gift taxes, and allowing any future appreciation in value to go to heirs estate-tax free. This article shows what to consider in setting up an IDGT, with a sidebar listing some specific pros and cons.
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Why a cash balance plan may be right for you
October / November 2008
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 933
Abstract: Before the Pension Protection Act of 2006 (PPA), cash balance plans operated basically without official IRS approval because the agency didn’t issue many determination letters for them. Provisions in the PPA gave these plans the green light, however, and cash balance plans can stand up and take a bow. This article takes a closer look at what these plans are and the types of organizations that can benefit from them.