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  • Year-end tax planning – Entity choice may evolve with your company

    September / October 2019
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 935

    Abstract: Choosing the ideal business structure for a construction company isn’t a simple decision. Entity choice may evolve over time, depending on the needs of ownership and the business itself. This article explores important issues related to re-evaluating business structure at year end. A sidebar touches on key points for contractors who own rental real estate.

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  • Rental activities qualify for new tax break

    July / August 2019
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 935

    Abstract: The Tax Cuts and Jobs Act (TCJA) created a significant new tax deduction for qualified business income (QBI) for so-called “pass-through” entities for 2018 through 2025. But it also created uncertainty about whether owners of rental real estate were eligible for the deduction. This article reviews recent IRS guidance addressing this gap, including a proposed safe harbor that allows certain real estate enterprises to qualify as a business for purposes of the deduction.

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  • Tax law reform – Now’s a good time to rethink your accounting method

    May / June 2019
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 935

    Abstract: Because of changes wrought by the Tax Cuts and Jobs Act, many construction companies can now choose from a wider variety of accounting methods for tax purposes. This article explores some of the options available. A sidebar looks at the benefits of the straight accrual method, which offers a simpler alternative to the percentage-of-completion method.

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  • Can’t you hear me? Court turns deaf ear to wireless radio patent-holder

    April / May 2017
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 935

    Abstract: When the Federal Circuit hears cases regarding the patent eligibility of abstract ideas, it subjects them to a two-part test established by the U.S. Supreme Court. Recently, the court found that two patented inventions failed both parts of the test. This article summarizes the facts of the case and the court’s opinion. A sidebar reviews a similar patent infringement claim that fell flat. Affinity Labs of Texas, LLC v. DIRECTV LLC, No. 2015-1845, -1846, -1847, -1848, Sept. 23, 2016 (Fed. Cir.) Mayo Collaborative Services v. Prometheus Laboratories, Inc., No. 10-1150, March 20, 2012 (U.S.) Alice Corp Pty. Ltd. v. CLS Bank Int’l, No. 13-298, June 19, 2014 (U.S.) Affinity Labs of Texas, LLC v. Amazon.com Inc., No. 2015-2080, Sept. 23, 2016 (Fed. Cir.)

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  • Construction accounting update – New lease rules may add ink to your balance sheet

    July / August 2016
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 935

    Abstract: Many construction companies lease vehicles or equipment for use on their projects. Earlier this year, the FASB issued its long-awaited update revising the appropriate treatment of leases on financial statements. This article covers some of the pertinent details of ASU No. 2016-02, Leases (Topic 842). A sidebar looks at how the guidance affects businesses that act as lessors.

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  • 8 steps for taking over a troubled project

    Spring 2014
    Newsletter: Construction Industry Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 935

    Abstract: In the current economic environment, opportunities often arise for contractors to take over troubled projects. These jobs can be rewarding, but they also present significant dangers. This article suggests eight steps to take to maximize the rewards and manage the risks, including rebidding the work and documenting the original contractor’s work. A sidebar explains how a contractor can provide added value to a troubled project by incorporating lean construction techniques to streamline completion.

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  • Outside the law? Illegal immigrants seek to invoke FLSA protections

    January / February 2014
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 935

    Abstract: Employees hired illegally may seem outside the law in many respects. But are they? This article looks at a case that tackled the question of whether illegal immigrants may invoke the protections of the Fair Labor Standards Act (FLSA). In the end, the appeals court determined that an employer cannot benefit from its own wrongdoing — by hiring unauthorized workers, it will face liability for any FLSA wage violations. A sidebar discusses a different case — in which an undocumented employee was fired after supporting a union campaign — with a different outcome. Lucas v. Jerusalem Café, No. 12-2170, July 29, 2013 (8th Cir.) Hoffman Plastic Compounds, Inc. v. NLRB, No. 00-1595, March 27, 2002 (Supreme Court)

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  • Year end tax planning – Explore current incentives to boost your cash flow

    September / October 2011
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 935

    Abstract: Many current tax incentives are set to expire at the end of this year (though Congress might extend them), so now is a good time for contractors to start exploring ways to lock in those breaks and lower their 2011 tax bill. This article looks at some of these breaks, such as those applying to hiring workers from certain disadvantaged groups; constructing energy-efficient buildings; conducting research and development; and purchasing certain assets. A sidebar shows how cost segregation studies offer bigger tax savings than ever.

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  • Zubulake revisited: New guidance on e-discovery

    July / August 2010
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 935

    Abstract: A recent court case shows that sanctions can not only be awarded for deliberate destruction of discoverable data, but also when a party is grossly negligent. The court found that “failure to issue a written litigation hold constitutes gross negligence….” A sidebar to this article lists specific examples of gross negligence.

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  • Creative concessions get the deal done

    March / April 2010
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 935

    Abstract: Many sellers, though willing to compromise to a certain extent, may hold out for their “bottom line” price to the point where it appears non-negotiable. But buyers can still find ways to wrap up a deal through creative concessions. This may involve asking for repairs or improvements, or seeking seller financing at below-market rates. One’s options are bound only by one’s own imagination — the secret is figuring out what each side values. A sidebar to this article discusses a few winning negotiation strategies.

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