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The CARES Act – Recent tax law changes may affect your estate plan
August / September 2020
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 953
Abstract: The Coronavirus Aid, Relief and Economic Security (CARES) Act is designed to provide tax relief to individuals and businesses struggling to make ends meet due to the COVID-19 pandemic. But this law may also have a long-reaching impact on one’s estate plan. This article explains several provisions of the CARES Act that may affect participants in qualified retirement plans. A brief sidebar details the options for those who take early required minimum distributions.
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Private annuities can offer big tax savings
March / April 2014
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 953
Abstract: A private annuity can be a powerful strategy for passing assets to heirs in a tax-efficient manner. It involves transferring property to children or others in exchange for their unsecured promise to make annual payments to the transferor for the rest of his or her life. This article examines both the benefits and risks of private annuities, while a sidebar looks at a case in which the U.S. Tax Court approved a deferred private annuity, which, under the right circumstances, can minimize the risk.
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Rogue managers can lead to retaliation claims
July / August 2013
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 953
Abstract: If managers, inadvertently or otherwise, make employees feel like they can’t complain about discrimination, the legal implications can be huge. This article discusses a case in which a woman filed a gender discrimination complaint with her company — and was later warned by a superior that, if she wished to keep her job, she “needed to become invisible” and “stay off the radar for the next six months at a minimum.” The court ruled that she had suffered a materially adverse employment action, but a sidebar discusses a similar case with a different outcome. Maron v. Virginia Polytechnic Institute and State University, No. 12-1146, Jan. 31, 2013 (4th Cir.) Hernandez v. Johnson, No. 12-50338, Feb. 22, 2013 (5th Cir.)