959

Showing all 6 results

  • Required minimum distributions: Tips and strategies

    January / February 2017
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 959

    Abstract: For those nearing age 70½, it’s time to start planning for required minimum distributions (RMDs) from their traditional IRAs or employer-sponsored retirement plans. This article provides tips and strategies for minimizing the impact of RMDs and includes a brief sidebar on how RMD rules differ if an IRA or retirement plan is inherited.

    Read More

  • Inequitable conduct crashes patent for car computer

    April / May 2015
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 959

    Abstract: When it comes to patent applications, full disclosure is always best. This article tells the cautionary tale of how submitting an application that withholds critical information can kill a patent issued from that application. American Calcar, Inc. v. American Honda Motor Co., Inc., No. 2013-1061, Sept. 26, 2014 (Fed. Cir.)

    Read More

  • Don’t let your Crummey trust crumble

    June / July 2009
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 959

    Abstract: The annual gift tax exclusion lets you remove a substantial amount of wealth from your taxable estate without tapping any of your $1 million lifetime gift tax or $3.5 million estate tax exemptions. There’s just one catch: The annual exclusion applies only to gifts of a present interest — that is, the recipient must have all immediate rights to the use, possession and enjoyment of the gifted property or of the income from such property. But gifts to a trust are, by definition, gifts of future interests. So how do you make annual exclusion gifts to a trust? One way is to provide trust beneficiaries with Crummey withdrawal rights. This article discusses such trusts, including the “5&5 rule,” while a sidebar offers dos and don’ts in regard to protecting a Crummey trust from IRS challenge.

    Read More

  • Prepare for the unexpected with a buy-sell agreement

    Spring 2009
    Newsletter: Auto Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 959

    Abstract: Are you prepared for the unexpected? You may not be if your dealership lacks a regularly updated buy-sell agreement. This legal contract between business owners stipulates what happens when the owners voluntarily or involuntarily part ways. Similar to a premarital agreement or a will, a buy-sell agreement helps owners handle life’s curveballs, including retirement, divorce, partner or shareholder disputes, or the death or disability of an owner. This article discusses financing sources and the importance of obtaining an accurate valuation.

    Read More

  • You don’t need credit if you have the cash – The fundamentals of cash flow management

    February / March 2009
    Newsletter: Trendlines

    Price: $225.00, Subscriber Price: $157.50

    Word count: 959

    Abstract: Tight credit has left many businesses scrambling for ways to finance their operations in recent months. Perhaps the simplest solution to this problem is one that often gets lost in the shuffle: cash. If a company’s cash flow is strong, its need for financing may be much less, or at least less pressing. This article reviews some fundamental ways to keep those dollars flowing.

    Read More

  • Deterring financial fraud

    Summer 2008
    Newsletter: Law Firm Management

    Price: $225.00, Subscriber Price: $157.50

    Word count: 959

    Abstract: The Association of Certified Fraud Examiners estimates that employee fraud accounts for around $638 billion in losses each year, with most fraudulent acts being committed by trusted employees. Employees engage in a variety of financial crimes against their employers, ranging from fraudulent billing to misappropriating assets. There are no sure-fire methods for stopping these acts, but there are precautions you can take to help protect your firm. This article reviews strategies, including recognizing the signs of danger, separating accounting functions and partnering with your CPA.

    Read More