2015

Showing 49–64 of 732 results

  • Estate Planning Red Flag – You’re lending money to a family member

    November / December 2015
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 272

    Abstract: When a family member is in financial need, a natural response may be to make a loan by writing a check. But while an informal approach may feel comfortable, it pays to take steps to formalize the transaction. Why? For one thing, the IRS tends to view undocumented loans as disguised gifts. This brief article explains steps to take to ensure the IRS views the loan as bona fide.

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  • Estate planning for disabled children – ABLE accounts vs. special needs trusts

    November / December 2015
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 685

    Abstract: For families with a disabled child, financial planning can be a challenge, because loved ones don’t want to jeopardize the child’s eligibility for means-tested government benefits, especially after family members are no longer around to provide for the child. This article examines the benefits and drawbacks to two solutions to this problem: ABLE accounts and special needs trusts.

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  • When to begin collecting Social Security depends on personal circumstances

    November / December 2015
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 667

    Abstract: Determining when to begin collecting Social Security benefits depends on many individual factors — including the amount of a person’s nest egg, how much he or she will need to continue his or her desired lifestyle during retirement, and a person’s overall estate planning goals. This article examines several factors to consider when determining the optimal time to begin receiving Social Security.

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  • Double whammy – IRD triggers both estate and income taxes

    November / December 2015
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 861

    Abstract: IRD refers to income earned or accrued during life, but not received until after death. It often results in double taxation because it’s included in the deceased’s taxable estate and it represents taxable income to the recipient — usually, the deceased’s estate, spouse or other beneficiaries. Unlike other types of assets, IRD assets don’t receive a stepped-up basis, which otherwise would eliminate income taxes. This article provides strategies to minimize the impact of IRD, while a sidebar illustrates how to calculate it.

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  • Critical comments lead to age discrimination lawsuit

    November / December 2015
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 553

    Abstract: A supervisor’s ill-timed disapproving remarks about an employment process can be misconstrued by an employee and expose the organization to legal repercussions. This article describes a case in which an appeals court considered whether, as the plaintiff argued, the critical comments of a manager demonstrated age-based stereotyping in violation of the Age Discrimination in Employment Act (ADEA).

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  • Shifting sands – Consistency important when handling FMLA leave

    November / December 2015
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 616

    Abstract: An employee requesting FMLA leave puts a high degree of administrative responsibility on an employer. Should the organization later decide to take an adverse action against that employee, its reasons for doing so must be rock solid. This article describes a case in which an employer appeared to build its legal defense on shifting sands and saw the case go to trial because of it.

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  • Definition of a salesman: An FLSA case

    November / December 2015
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 808

    Abstract: The Fair Labor Standards Act exempts from overtime pay “any salesman, partsman, or mechanic primarily engaged in the selling or servicing of automobiles.” But does this apply to an auto dealership’s “service advisors”? This article answers that very question per a recent decision by the U.S. Court of Appeals for the Ninth Circuit.

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  • The summary judgment standard – Fourth Circuit makes important points in ADA case

    November / December 2015
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 974

    Abstract: A plaintiff claiming violations of the ADA is never good news for an employer. This article looks at a case that not only shows one employer’s missteps in the ADA accommodation process, but also sheds light on the summary judgment standard to which trial courts often must adhere. A sidebar describes another case that delves deeper into the importance of employers engaging in a good-faith interactive process with employees seeking ADA accommodations.

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  • COMPLIANCE ALERT – Upcoming compliance deadlines:

    Year End 2015
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 97

    Abstract: Some investment managers who haven’t broken into the ranks of the largest target date fund (TDF) providers are using a “one-size-doesn’t-fit-all” argument to promote customized TDFs. And the argument has merit. This short article looks at the pros and cons of customized TDFs.

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  • Is a customized TDF right for you?

    Year End 2015
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 319

    Abstract: Some investment managers who haven’t broken into the ranks of the largest target date fund (TDF) providers are using a “one-size-doesn’t-fit-all” argument to promote customized TDFs. And the argument has merit. This short article looks at the pros and cons of customized TDFs.

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  • Give employees more bang for their buck – How to use default deferral rates and auto-escalation clauses

    Year End 2015
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 513

    Abstract: According to a Plan Sponsor Council of America survey, only 46% of defined contribution plans automatically enroll participants. The most common default deferral rate for those that do is 3%. Are plan sponsors telling employees that they can afford to retire by saving just 3% of their salary each year? Some participants may think so. This article discusses how to use default deferral rates and auto-escalation clauses to boost participants’ retirement savings.

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  • Tibble case puts focus on fiduciaries’ ongoing duties

    Year End 2015
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 850

    Abstract: Earlier this year, the U.S. Supreme Court clarified the ongoing duty of retirement plan fiduciaries to monitor plan investments. Tibble v. Edison International has been percolating through the federal court system since 2007. The article reviews the case’s focus on the timing of lawsuits against plan fiduciaries for breaches of their fiduciary duty. Tibble v. Edison International, 135 S.Ct. 1823 (U.S. 2015); 29 U.S.C. § 1113

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  • Determination letter limbo – IRS makes changes to determination letter program

    Year End 2015
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 675

    Abstract: Sponsors of individually designed qualified retirement plans will need to adjust to the idea of operating without the IRS’s official blessings when changing the plan document to comply with new laws and regulations. Earlier this year the IRS laid out its plans to scale back its plan determination letter program. This article explains what plan sponsors need to know.

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  • Dealer Digest – New rules could swell dealerships’ overtime costs

    November / December 2015
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 435

    Abstract: This issue’s “Dealer Digest” reports on proposed labor rule changes that would raise the level of pay at which certain types of employees are considered to be exempt from receiving overtime pay. Also highlighted is National Automobile Dealers Association data showing that dealerships’ average net profit margin lags behind that of other retailers, along with a legislative bill that would revoke Consumer Financial Protection Bureau lending guidance.

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  • Succession planning – Who’ll be the next in line?

    November / December 2015
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 651

    Abstract: Retirement can sneak up on dealership owners. One day they’re spending hours at the helm of their dealership, making a bevy of leadership decisions. The next day they’re eyeing golfing engagements, volunteer opportunities and part-time consulting gigs. This article addresses taking the right steps now to prepare for the transition to a new leader.

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  • 4 digital marketing tips

    November / December 2015
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 564

    Abstract: This article offers auto dealerships four tips to keep in mind while devising or enhancing an online and digital marketing strategy. The tips are aimed at taking full advantage of the sales and marketing opportunities offered by digital technologies in order to generate more leads and boost sales.

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