2013
Showing 49–64 of 735 results
-
Are you considering adopting a child? Learn the qualifications for adoption-related tax savings
November / December 2013
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 307
Abstract: Adopting a child is a wonderful way to expand a family. However, the adoption process can be expensive. The good news for those who have recently adopted or attempted to adopt a child is that they may be eligible for the federal adoption tax credit, made permanent earlier this year when the American Taxpayer Relief Act of 2012 was signed into law. This brief article discusses what the credit covers, who qualifies for it, and how to claim it.
-
Putting property in your portfolio – Real estate investors seeking income may look to REITs
November / December 2013
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 668
Abstract: Generally, the drawbacks of owning individual commercial or residential properties outweigh the advantages — there are issues regarding diversification, liquidity, and the amount of attention required. So, to obtain the income and diversification benefits of real estate without the challenges of direct ownership, many investors instead turn to a more convenient alternative — real estate investment trusts (REITs). This article explains how REITs work and how they might — or might not — be advantageous for particular investors.
-
2 charitable trusts equal dual benefits
November / December 2013
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 701
Abstract: Two popular charitable giving vehicles — charitable remainder trusts (CRTs) and charitable lead trusts (CLTs) — are what’s known as “split-interest” trusts. Why? Because of their dual beneficial interests: They can benefit a favorite qualified charity as well as noncharitable beneficiaries. This article takes a closer look at CRTs and CLTs.
-
Make your portfolio an emotion-free zone
November / December 2013
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 736
Abstract: Emotions can get in the way of sound financial decisions. It’s human nature to become greedy during good times and to panic during bad times. Since it’s not possible to turn off emotions, it’s important to try to understand how they can undermine investment decision making. This will help investors focus on setting limits that will enable them to invest successfully. This article offers several strategies toward that goal. A sidebar notes a study offering a real-world example of how emotions may get in the way of sound decision making.
-
Estate Planning Red Flag – You haven’t discussed planned gifts with the charities that will receive them
November / December 2013
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 285
Abstract: It’s a good idea to discuss any planned gifts with charities before finalizing plans. This is particularly important for donations that place restrictions on the charity’s use of the gift, as well as donations of real estate or other illiquid assets. Many charities are reluctant to accept gifts of such assets, since they may expose the organization to liability or require an investment in order to convert the assets into operating funds. This article notes that there are options to enable donations while minimizing risks to the charity.
-
The U.S. Supreme Court DOMA ruling – How it affects estate planning for same-sex spouses
November / December 2013
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 538
Abstract: In June, the U.S. Supreme Court, in striking down part of the Defense of Marriage Act (DOMA), enabled many legally married same-sex couples eligible for a wide variety of federal tax breaks and other benefits previously available only to heterosexual couples. In August, the IRS clarified that same-sex couples married in jurisdictions that recognize same-sex marriage will be treated as married for federal tax purposes — regardless of where they reside. These rulings have particular significance for estate planning. This article discusses some of the breaks now available to same-sex married couples.
-
Prepare your estate plan for postmortem flexibility
November / December 2013
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 721
Abstract: The more flexibility an estate plan has, the greater the chance the decedent’s wishes will be carried out. Even though federal gift and estate tax laws now have some certainty, Congress can still change tax laws in the future. And one’s family circumstances almost certainly will change over time. But this article looks at postmortem estate planning strategies families can put to use in case of changing situations, including disclaimers and qualified terminable interest property (QTIP) trusts.
-
Estate planning in divorce: Don’t put it off
November / December 2013
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 963
Abstract: Going through a divorce can be a traumatic experience — not to mention a time-consuming and expensive one. So it’s no surprise that separating couples often overlook the impact of divorce on their estate plans. But neglecting to update a plan can lead to unintended consequences. This article explains what to do to be sure that the estate is distributed among intended beneficiaries and that powers of attorney also reflect current wishes. A sidebar discusses estate planning strategies for singles.
-
History lesson: A Title VII case
November / December 2013
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 812
Abstract: A bank employee with a record of mixed performance reviews was ultimately replaced, but was offered a different position. She filed a suit under Title VII, alleging disparaging racial remarks made by a former supervisor. But, as this article explains, the court found her discrimination claims to be without merit, citing, among other reasons, her inability to link the disparaging remarks with her negative performance reviews and replacement (the alleged adverse employment action). Muor v. U.S. Bank National Association, No. 12-2757, June 13, 2013 (8th Cir.) Bassett v. City of Minneapolis, No.99-1147, April 12, 2000 (8th Cir.)
-
Danger zone – Retaliation case looks to Supreme Court precedent
November / December 2013
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 678
Abstract: In 2011, the Supreme Court allowed an employee to bring a retaliation claim under Title VII when he was fired after his fiancée, a co-worker, filed a discrimination charge against their mutual employer. But what about a case in which: 1) a husband and wife work for the same employer, 2) the wife is involved in a discrimination case against the employer, 3) the husband moves to a new employer but is soon terminated, and 4) he alleges that the termination was facilitated by employees who had also made the move and were retaliating against the husband for the wife’s actions? This article discusses just who falls within the “zone of interests” protected by Title VII. Byron Underwood v. Department of Financial Services State of Florida, No. 12-14711, April 25, 2013 (11th Cir.) Thompson v. North American Stainless, LP, No. 09-291, Jan. 24, 2011 (Supreme Court)
-
Following an “interactive process” under the ADA
November / December 2013
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 619
Abstract: When a warehouse worker with vision problems was ultimately terminated, he filed a charge with the district court, alleging that the company had unlawfully discriminated against him by failing to provide a “reasonable accommodation” for his disability, resulting in his discharge in violation of the Americans with Disabilities Act (ADA). Under ADA regulations, an employer should engage in an interactive “accommodation discovery” process when an employee discloses a disability and expresses a desire for an accommodation. The company had not done so — but neither had the employee suggested an accommodation. As this article explains, that determined the case’s outcome. Wilson v. Dollar General Corp., No. 12-1573, May 17, 2013 (4th Cir.)
-
How do you define “employee”? Court scrutinizes shareholder’s role in discrimination case
November / December 2013
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 938
Abstract: After a board member in a building products business experienced a “spiritual awakening,” he felt that he suffered discrimination by others. Following his termination, the board member filed Title VII claims of religious discrimination and hostile work environment. The company argued that he wasn’t an “employee” under Title VII and couldn’t invoke its protections. The district court agreed, and this article discusses the appeals court’s determination. A sidebar looks at a different case, which examined whether a volunteer may be considered an employee for Title VII purposes. Mariotti v. Mariotti Building Products, Inc., No. 11-3148, April 29, 2013 (3rd Cir.) Clackamas Gastroenterology Associate, P.C. v. Wells, No. 01-1435, April 22, 2003 (Supreme Court) Juino v. Livingston Parish Fire Dist. No. 5, No. 12-30274, May 30, 2013 (5th Cir.)
-
COMPLIANCE ALERT – Upcoming compliance deadlines:
Year End 2013
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 70
Abstract: Some key tax reporting deadlines for December and January.
-
Participant-directed individual account plans – EBSA updates timing of investment disclosure
Year End 2013
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 397
Abstract: If a qualified retirement plan has participant-directed individual account plans, an Employee Benefits Security Administration (EBSA) regulation requires plan administrators to disclose detailed investment-related information to plan participants and beneficiaries about the plan’s designated investment alternatives. This brief article summarizes recent EBSA changes to the timing of these notices.
-
Between a rock and a hardship – Understanding hardship distributions
Year End 2013
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 496
Abstract: When a participant requests access to money in his or her qualified retirement plan account, what are the rules for distributing it? The IRS allows hardship distributions for an employee’s “immediate and heavy” financial need. Here’s what plan sponsors need to know.
-
Taking care of orphans – How to deal with a 401(k) orphan plan
Year End 2013
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 739
Abstract: An orphan plan is a plan that no longer has a plan sponsor. The plan may run afoul of both the Internal Revenue Code (IRC) and ERISA. The IRC includes qualification requirements relating to a plan’s tax-favored status. When a plan is no longer sponsored by an employer, it may no longer comply with IRC requirements and may lose its qualified status. This article reviews what happens to orphan plans.