2010

Showing 49–64 of 657 results

  • Valuation interviews help tell the whole story

    November / December 2010
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 352

    Abstract: Interviewing a company’s management team is a critical component of the valuation process. But a client’s CEO or other top executive may resist these interviews because of time constraints, confidentiality concerns, or fear of alerting employees to a major event, such as a sale or bankruptcy. Nevertheless, such interviews are important — this article explains why.

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  • Emerging from bankruptcy – Valuation is critical to a successful fresh start

    November / December 2010
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 857

    Abstract: Once a company emerges from bankruptcy, obtaining an accurate estimate of its reorganization value as well as the fair value of its assets will help ensure its survival. But, although traditional valuation principles and approaches apply, reorganization value is driven by negotiations between the debtor and its creditors, whose primary concern is how much they’ll be paid. As this article explains, valuators in a bankruptcy context must consider several complex, interrelated accounting standards.

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  • Estate Planning Red Flag – You’re leaving your IRA to a child

    November / December 2010
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 349

    Abstract: Many people designate a child or other young person as beneficiary of an IRA. But there’s a downside to doing so: Unless the child is a minor, he or she obtains full control over the IRA, so there’s nothing to stop him or her from taking larger distributions or even cashing out the entire account. One solution that preserves the IRA for as long as possible is to name a trust as its beneficiary and then name the child as the trust’s beneficiary. This short article explains why designating a minor as the beneficiary of an IRA isn’t advisable.

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  • Protecting what’s yours – An offshore trust may be the answer to your asset protection needs

    November / December 2010
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 793

    Abstract: A myriad of asset protection strategies exist, but perhaps one of the strongest is the use of an offshore trust. Because of the high costs associated with establishing and administering offshore trusts, they make the most sense for high net worth individuals who face a significant risk of spurious claims and litigation — such as entrepreneurs and physicians. This article explores when and when not to use an offshore trust.

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  • Have you considered a Social Security “do-over”?

    November / December 2010
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 651

    Abstract: Planning for retirement is an important component of an estate plan. But what if a person already is retired and looking for ways to boost his or her income without creating a lot of risk? A lesser-known strategy can be loosely called a Social Security “do-over.” In a nutshell, a person files a form with the Social Security Administration and repays all of the Social Security benefits he or she has received. Then the person reapplies and begins receiving a higher payment based on his or her current age. This article further details this strategy.

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  • Business-owned life insurance: Handle with care

    November / December 2010
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 685

    Abstract: Business-owned life insurance serves a number of legitimate purposes, including succession and estate planning. A big advantage of using life insurance is that the proceeds typically are tax free. But there have been abuses, particularly by large companies that purchased insurance on the lives of lower-level employees, often without their knowledge. Indignation over these so-called “janitor policies” led Congress to add Section 101(j) to the Internal Revenue Code (IRC) as part of the Pension Protection Act of 2006 (PPA). This article explains that, even though this provision is intended to prevent abusive employment practices, it’s broad enough to encompass life insurance used to fund a buy-sell agreement or for other estate planning purposes.

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  • Standing PAT – Employer’s physical fitness test plays role in discrimination suit

    November / December 2010
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 829

    Abstract: A female truck driver who, after some difficulty, managed to be transferred to a more physically demanding driving job was fired not long afterward, after failing a physical ability test. She filed a lawsuit alleging sex discrimination. This article looks at the findings of the appeals court, which agreed with her that the test had been administered selectively.

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  • Rolling trouble: Runaway truck leads to ADEA case

    November / December 2010
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 714

    Abstract: Many lawsuits spring from alleged unlawful termination. But this article looks at one case in which the court considered whether an employer had violated the Age Discrimination in Employment Act (ADEA) when it wouldn’t reinstate a driver after an accident. This case wasn’t about the driver’s termination, which both parties agreed was based on a legitimate disciplinary policy. Rather, the case focused on the allegedly discriminatory refusal to reinstate the plaintiff as other, younger employees had been after being fired for the same or similar conduct.

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  • Compensation strategy runs into FLSA turbulence

    November / December 2010
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 618

    Abstract: A worker filed a lawsuit alleging that his company had failed to properly pay him overtime under the FLSA. This article looks at the appeals court’s decision that the defendant had tried to avoid paying the worker a higher “regular rate” by artificially designating a portion of his wages as “straight time” and a portion as “per diem.”

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  • Basketball fans or retaliators? Collegiate athletic symbol prompts lawsuit

    November / December 2010
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 874

    Abstract: When an outspoken advocate on Native American issues underwent an interview for a job promotion at his college, he was offended that two interviewers sported T-shirts with the image of a mascot he considered offensive, and he lodged a protest. No one was promoted at that time, but he re-interviewed later and was denied the promotion. He filed a lawsuit, claiming retaliation. This article discusses the decision of an appeals court, which found that the six-month lag between his complaint and unsuccessful interview was too long to infer a link between the two. But a sidebar looks at a different case in which an even longer time lag was not an impediment.

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  • Dealer Digest

    November / December 2010
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 437

    Abstract: This issue’s “Dealer Digest” highlights the likelihood that the IRS will further delay scrutiny of Uniform Capitalization (UNICAP) issues; a car safety checklist that dealers can use to attract customers concerned about their kids’ safety; and a couple of tax breaks available under the Hiring Incentives to Restore Employment (HIRE) Act.

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  • Turning up the heat – States step up unclaimed property retrieval

    November / December 2010
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 727

    Abstract: Revenue-strapped states nationwide are enforcing their unclaimed property laws with new vigor. As part of the retrieval process, states are arranging audits of unclaimed property, and auto dealerships are common targets. This article discusses what constitutes unclaimed property, along with amnesty programs that states are providing businesses as an incentive for conforming to unclaimed property rules. A sidebar looks at “bounty hunters” who conduct unclaimed property audits for the state.

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  • Social media sites – How well are you working them?

    November / December 2010
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 672

    Abstract: Whether a dealership is already active in social media or still on the sidelines, there are compelling reasons to test this new marketing tool. This article looks at ways that some businesses are taking advantage of opportunities presented by Twitter, Facebook and LinkedIn.

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  • ERM: 5 steps to managing risks

    November / December 2010
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 905

    Abstract: Risks to auto dealerships can take many forms, from an employee who “cooks the books” to a recessionary economy that wilts new car sales. Enterprise risk management (ERM) can help increase understanding of a business’s risks, reduce them and move quickly when problems do arise. This article discusses the five main steps involved in conducting ERM, including assessing risks and creating controls.

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  • Construction Success Story – Contractor gets specific with his accounting software

    November / December 2010
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 426

    Abstract: This issue’s “Construction Success Story” looks at the case of an excavation business owner who found himself constantly battling with his accounting system to get the information he needed. He visited his CPA to determine whether it was finally time to move to a construction-specific accounting application. The advisor discussed the benefits of available software programs, along with some disadvantages involved in implementing one.

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  • Construction fraud: How does it happen?

    November / December 2010
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 671

    Abstract: There are many ways contractors could lose hard-earned money, and employees — even trusted, long-term ones — may be more prone to committing fraud during these difficult economic times. This article looks at payroll and accounts receivable scams, shell companies and kickback schemes.

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