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Judgment call – Supporting your executive compensation decisions
August / September 2013
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 962
Abstract: During the past few years, shareholders, government agencies and the general public have closely scrutinized how public companies compensate their executives. However, as this article discusses, a recent court case reaffirms a board’s discretion when it comes to compensation decisions and provides valuable guidance on protecting those decisions against shareholder challenges. A sidebar notes that, while Internal Revenue Code (IRC) Section 162 limits a public company’s deduction for top executives’ compensation to $1 million per year, Sec. 162(m) provides an exception for qualified performance-based compensation.
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Employment update — IRS offers truce in worker classification battle
Winter 2012
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 962
Abstract: Among the most long-standing battles between the IRS and employers — including construction businesses — is the classification of employees vs. independent contractors. This article discusses why this has been such an issue, and shows how the new Voluntary Classification Settlement Program (VCSP) allows some businesses to escape harsh penalties if they voluntarily reclassify independent contractors as employees. A sidebar lists three major factors of worker classification.
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How an intrafamily loan can help you transfer wealth
September / October 2011
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 962
Abstract: Lending money to loved ones can be a tax-smart strategy for transferring wealth to family members, particularly in today’s low-interest-rate environment. This article explains why, and shows the process. However, there can be risks, including an IRS challenge if the transaction isn’t treated as a legitimate loan. A sidebar offers a specific example of an intrafamily loan in action.
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The Fair Labor Standards Act – Overtime case turns on employee’s sales activities
July / August 2010
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 962
Abstract: Besides meeting a salary requirement, an employee must primarily perform work directly related to management policies or business operations in order to be exempt under Fair Labor Standards Act (FLSA) standards. When a terminated ad salesperson charged that her company had failed to pay her overtime, an appeals court examined whether she was an administrative employee for the purposes of the FLSA and, thus, exempt from its overtime provisions. The judges ruled no, but a sidebar to this article looks at a case with a different outcome.
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How to keep your business a success in times of economic distress
Spring 2009
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 962
Abstract: Starting or running a company — which is challenging in the most favorable of business climates — can get really difficult during tough economic times. With sales slumping and customers tightening their belts, this is a good time for businesses to rethink their strategies for navigating the financial storm. This article offers some tips for doing just that. A sidebar discusses how to raise revenue when markets are down.
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Is your estate plan challenge-proof? Minimize postmortem disputes over your estate plan
February / March 2009
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 962
Abstract: The goal of estate planning is to gain the peace of mind that comes with knowing a person’s loved ones will be provided for after his or her death. Few things can disturb that peace of mind as quickly as the fear that someone will contest the plan. This article examines several planning tips to minimize postmortem disputes.