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Succession planning – Planned liquidations have varying tax consequences
July / August 2020
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 950
Abstract: Under some circumstances, the most expedient and beneficial way to end the existence of a company is through a planned liquidation. This article explains how the tax consequences of such a move vary depending on business structure. A sidebar discusses the fact that many other entities besides the IRS may need to be informed about a planned liquidation.
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Year-end planning for the new rules on deductions
October / November 2018
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 950
Abstract: One of the areas most affected by the recent Tax Cuts and Jobs Act (TCJA) is planning for deductions. This article explains how the TCJA might change year-end tax planning and which deductions make sense under the new rules. The article looks at itemizing and discusses home-related interest, medical expense and charitable contribution deductions, among others. A sidebar lists the itemized deductions that the TCJA has suspended.
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Social Security benefits – When is the right time to begin receiving payments?
October / November 2017
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 950
Abstract: For those nearing the age when they can begin receiving Social Security benefits, it’s important to understand how the timing of applying for benefits can affect monthly payments. This article explains what factors to consider when choosing to apply for benefits and details how Social Security benefits can affect estate planning strategies. A sidebar describes two popular Social Security–related strategies that are no longer available.
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Dropped connection – Telecom employee’s ADA claims get hung up in court
September / October 2014
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 950
Abstract: Sometimes, even when an employer offers an ostensibly reasonable accommodation under the Americans with Disabilities Act (ADA), the employee in question isn’t satisfied. This article discusses a case in which a company only partly accommodated an employee’s request for a time shift change, claiming that meeting the request in full would violate seniority rules under a collective bargaining agreement. The appeals court concluded that the company’s accommodation met the standards for being “reasonable” under the ADA, but a sidebar cites a different case indicating that an employer who has made exceptions to a seniority rule in the past should be prepared to do so again as a reasonable accommodation. Hamedl v. Verizon, No. 12-4101-cv, Feb. 20, 2014 (2nd Cir.) U.S. Airways v. Barnett, No. 00-1250, April 29, 2002 (Supreme Court)
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Exemption portability: Should you rely on it?
May / June 2013
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 950
Abstract: One of the significant changes under the American Taxpayer Relief Act of 2012 was to make estate tax exemption “portability” permanent. When one spouse dies, portability allows the surviving spouse to use the deceased spouse’s unused exemption amount. Portability simplifies estate planning, but, for many people, particularly the affluent, more-sophisticated strategies continue to offer significant benefits. This article takes a look at credit shelter trusts, with a sidebar offering a specific example.
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Trolling for trouble – How patent aggregators complicate infringement damages
January / February 2013
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 950
Abstract: Many experts attribute the jump in patent infringement lawsuits to patent aggregators – also known as “patent trolls.” Patent aggregators differ from traditional patent holders in several important ways, and these differences can affect how patent infringement damages are calculated. This article examines the “reasonable royalties” method that patent aggregators prefer as a remedy for infringement, while a sidebar discusses proposed legislation to protect technology companies from frivolous lawsuits by aggregators.
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What you should know about divorce
Year End 2012
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 950
Abstract: When divorcing spouses own a business, it can get ugly and expensive — and potentially put a loan at risk. Intracompany infidelity, customer attrition, employee turnover and shareholder buyouts are side effects that threaten financial performance. This article discusses some of the issues that can arise when one spouse controls the business, and how a buyout and a noncompete agreement may be necessary when both are in charge. But a sidebar looks at “collaborative divorce,” in which the couple decides to split up personally but maintain their professional relationships.