943

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  • The SECURE Act – Understand the retirement and estate planning implications

    May / June 2020
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 943

    Abstract: For those who have significant savings set aside in an IRA, 401(k) plan or similar account, the Setting Every Community Up for Retirement Enhancement (SECURE) Act likely alters their retirement and estate planning strategies. This article details the highlights of the SECURE Act. A sidebar explains how the SECURE Act affects employers.

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  • Fiscal cliff deal brings some certainty to estate planning

    February / March 2013
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 943

    Abstract: Congress’s eleventh-hour deal to avert the “fiscal cliff” produced the American Taxpayer Relief Act of 2012 (ATRA). The act focuses on income taxes, but it also provides much-needed certainty for people engaged in estate planning. This article discusses the act’s provisions that pertain to the unified gift and estate tax exemption and the generation-skipping transfer (GST) tax exemption; exemption portability; and other estate planning benefits. A sidebar notes the benefits of a “charitable IRA rollover,” also available under ATRA.

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  • Repairs vs. capital improvements — IRS issues long-awaited rules on tax treatment

    May / June 2012
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 943

    Abstract: The IRS has released temporary regulations on the tax treatment of expenditures related to tangible property, such as buildings, machinery, vehicles, furniture and equipment. This article discusses those regs, which directly address how to determine whether an expenditure is to be considered a repair or a capital improvement. This, in turn, affects whether the cost is deductible or is treated as a capital expenditure. The regs also expand the definition of “dispositions” and of “materials and supplies.” A sidebar discusses an exception to capitalization rules for specific acquisitions.

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  • The board’s role in ensuring quality of care

    Summer 2010
    Newsletter: Healthcare Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 943

    Abstract: Many factors have converged recently that place quality of care and patient safety at the top of the agenda for hospital governing boards. For example, the health care industry is dealing with the patient safety movement, pay-for-performance plans and stricter government regulations. But what should a board’s role be? The Institute for Healthcare Improvement has created more detailed recommendations for the minimum quality-related activities of governing boards of health care organizations. A sidebar to this article discusses fiduciary duty and quality of care.

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  • How effective is your business intake process?

    Summer 2008
    Newsletter: Law Firm Management

    Price: $225.00, Subscriber Price: $157.50

    Word count: 943

    Abstract: A well-crafted business intake process can improve the quality of a firm’s clients, enhance client relationships and streamline other business processes — all of which contribute to an increase in the firm’s bottom line. Yet some firms’ intake processes are hit and miss, or nonexistent. Whether you need to refine your existing process or develop a new one altogether, there are several important points to consider. This article explores those key points, which include profitability and conflicts of interest. (Updated 1/4/12)

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