2016
Showing 49–64 of 722 results
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Estate Planning Red Flag – You’re leaving an IRA to someone other than your spouse
November / December 2016
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 305
Abstract: An IRA can be a powerful wealth-building tool, offering tax-deferred growth (tax-free in the case of a Roth IRA), asset protection and other benefits. But if a person leaves an IRA to his or her children — or to someone else other than a spouse — these benefits can be lost without careful planning. This brief article explains the pitfalls of giving an IRA to someone other than a spouse.
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A work in progress – An uncertain future requires a flexible estate plan
November / December 2016
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 753
Abstract: An estate plan shouldn’t be a static document. In fact, a person should revisit it every few years to account for life-changing events, such as marriage or the birth of a child, or tax law changes. If one’s life expectancy is 30 years or more, it may be difficult to plan for the future. This article explains that adding flexibility to an estate plan is important, and a carefully constructed trust is the proper vehicle.
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Is private placement life insurance right for you?
November / December 2016
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 641
Abstract: The estate planning landscape has changed dramatically during the past decade. Thus, many families are shifting their estate planning focus from gift and estate tax reduction to income tax reduction. In recent years, private placement life insurance (PPLI) has emerged as an effective tax-planning tool for investors in hedge funds and other “alternative” investments. This article discusses the ins and outs of PPLI policies.
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The cost segregation study – An overlooked estate planning tool
November / December 2016
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 933
Abstract: Owners of commercial and rental residential real estate often use cost segregation studies to accelerate depreciation deductions and improve cash flow. But it might be surprising to learn that these studies also offer significant estate planning benefits. Families that inherit real estate can take advantage of these benefits, but they need to act quickly. This article explains the estate planning benefits of a cost segregation study. A sidebar details the benefits of a “look-back” study.
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Where’s the proof? Why successful discrimination claims require support
November / December 2016
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 548
Abstract: For an employee to receive equitable relief on a Title VII discrimination claim, the individual must be able to prove damages. This article discusses an Eighth Circuit case in which the employee claimed discrimination based on his Mexican ancestry, yet failed to set forth a prima facie case for equitable damages. Specifically, he asked for job reinstatement and compensatory pay, which the court denied. Olivares v. Brentwood Industries, No. 15-2674, May 13, 2016 (8th Cir.)
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Employers: Exhaust all options before taking adverse action
November / December 2016
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 602
Abstract: Employers must do more than pay lip service to the Americans with Disabilities Act (ADA): They must exhaust administrative remedies before taking adverse action. This article looks at a Fourth Circuit case involving an employer that required all job applicants to submit to a drug test — and the applicant who claimed his test results were handled unfairly. Lisotto v. New Prime, Inc., No. 15-1273, May 3, 2016 (4th Cir.)
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Great expectations – Employee requests pregnancy accommodation — with mixed results
November / December 2016
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 822
Abstract: Employers should always be careful when weighing pregnancy accommodation requests, even when they’re following facially neutral policies. As this article shows, an employer must do more than provide nondiscriminatory reasons for its failure to accommodate a pregnant worker. It should ensure its policies don’t significantly burden one class of employees. Legg v. Ulster County, No. 14-3636, April 26, 2016 (2nd Cir.) Young v. United Parcel Service, Inc., No. 12-1226, March 25, 2015 (U.S.)
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Outcome of employee classification suit hinges on discord
November / December 2016
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 949
Abstract: Employee or independent contractor? It’s a question few employers can afford to ignore when classifying workers. This article summarizes a case in which the D.C. Circuit considered whether a National Labor Relations Board determination that musicians were employees, not independent contractors, should be upheld. A sidebar explores a related case about whether the workers were entitled to Americans with Disabilities Act and Title VII protections. Lancaster Symphony Orchestra v. National Labor Relations Board, No. 14-1247, April 19, 2016 (D.C. Cir.) Lerohl v. Friends of Minnesota Sinfonia, No. 03-292, Nov. 3, 2003 (8th Cir.)
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COMPLIANCE ALERT
Year End 2016
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 160
Abstract: This feature lists a few key tax reporting deadlines for December and January.
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IRS permits high-earner Roth IRA rollover opportunity
Year End 2016
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 358
Abstract: As highly compensated employee (HCE) 401(k) plan participants approach retirement, a potentially useful tax-efficient IRA rollover technique may be a valuable savings tool. This brief article reviews IRS rules about how HCEs can allocate both pretax and after-tax employee contribution 401(k) assets between standard and Roth IRAs.
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Where’s Waldo? Locating missing plan participants
Year End 2016
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 828
Abstract: It’s not uncommon for previously active employed plan participants to fall off the radar screen. They include retirees and former employees that move away without informing the plan administrator. Before anyone realizes it, they become “lost” participants. This article sets out the steps to take when dealing with these participants.
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Too many investment options may increase litigation risk
Year End 2016
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 621
Abstract: Giving plan participants a wide range of investment options is a good thing — but only to a point. That’s one of multiple allegations in recent class action lawsuits filed against several prominent universities. This article reviews recent litigation, and offers a cautionary note for plan sponsors who offer a high number of investment options.
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Using eligibility rules to control plan enrollment
Year End 2016
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 902
Abstract: Plan sponsors have more flexibility than they may realize when it comes to setting eligibility rules for 401(k) plan participants. Even though ERISA sets many rules for eligibility, plan sponsors have leeway to meet the demands of the employment market. This article offers some thoughts for plan sponsors to consider when determining plan enrollment.
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Guard your margins to boost vehicle profits
November / December 2016
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 340
Abstract: Although dealership profits have hit all-time highs in recent years, the average dealership net profit margin has remained flat for the past five years at just 2.2%. This article examines one of the biggest challenges faced by many dealerships today — the transparency of vehicle pricing — and offers some quick suggestions for continuing to think profitably.
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The pros and cons of using LIFO accounting
November / December 2016
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 717
Abstract: One of the most effective ways for a dealership to lower its income taxes is to adopt LIFO accounting. This article discusses the accounting and income tax filing advantages of using the LIFO method, as well as its other benefits. The article also pinpoints factors to consider when deciding between LIFO and FIFO and provides some details to keep in mind when using LIFO accounting, to prevent it from becoming a negative.
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Management assessment – 360-degree reviews reveal the big picture
November / December 2016
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 643
Abstract: Dealerships should consider using a “360-degree review” once a year when evaluating their managers to get a better perspective of their performance. This article explains the crafting of a feedback survey, linking management goals to a dealership’s financial outcomes, and realizing the importance of guaranteed confidentiality throughout the process.