2016
Showing 689–704 of 722 results
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Estate Planning Red Flag – You’re recording your will signing on video
January / February 2016
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 257
Abstract: Some people make video recordings of their will signings in an effort to create evidence that they possess the requisite testamentary capacity. For some, this strategy may help stave off a will contest. But this brief article explains why, in most cases, the risk that the recording will provide ammunition to someone who wishes to challenge the will outweighs the potential benefits.
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Life after divorce – A major life change necessitates an estate plan review
January / February 2016
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 750
Abstract: An estate plan isn’t meant to be a static document. To ensure one’s wishes are carried out as he or she intended after death, it’s critical to revisit the plan after a major life change. A divorce is one such change that requires one to review (and revise, if necessary) his or her plan. This article details how to take control of assets and what to consider before remarrying.
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Use a Crummey trust to preserve gift tax exclusion
January / February 2016
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 603
Abstract: The annual exclusion — which allows one to make tax-free gifts of up to $14,000 per year to an unlimited number of people — remains an important estate planning tool. Affluent people whose estates exceed the $5.45 million estate tax exemption amount continue to seek strategies, such as the annual exclusion, for minimizing gift and estate taxes. And even those with more modest estates may want to take advantage of the annual exclusion to shelter their assets against potential future changes in their wealth and federal estate tax laws. For these folks, a Crummey trust is an option. This article examines the ins and outs of using a Crummey trust.
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Estate planning for residential real estate
January / February 2016
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 938
Abstract: For many individuals, one or more residences compose a large portion of their wealth. Thus, it’s important to know how to address residential real estate in one’s estate plan. This article reviews forms of ownership and details two strategies to transfer real estate interests in a tax-efficient manner. A sidebar explains the mortality risk inherent in a qualified personal residence trust (QPRT).
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Attorney at law … or not so much?
January / February 2016
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 559
Abstract: One might think that an attorney performing contract work for a law firm is indisputably engaged in the “practice of law.” But, as this article explains, a recent decision by an appellate court addressed this very matter. At stake was whether the plaintiff’s employer had violated the overtime provisions of the Fair Labor Standards Act.
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Reasonable, not preferred – An employer’s obligation under the Americans with Disabilities Act
January / February 2016
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 741
Abstract: An employer that provides an accommodation to an employee under the Americans with Disabilities Act may think it’s out of the woods. But employees aren’t always satisfied, even with reasonable accommodations. This article describes a case in which a plaintiff was accommodated with part-time work and paid leave yet still filed a lawsuit because his employer refused to grant him light-duty work.
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Ignore employee complaints at your own peril
January / February 2016
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 679
Abstract: When one employee constantly complains, an employer may be tempted to take a “boy who cried wolf” approach and ignore those protestations. But doing so can lead the complainer to a lawsuit and the employer to court. This article describes a case in which a frustrated employee eventually filed a claim of retaliatory hostile work environment, after multiple complaints went uninvestigated.
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The Equal Access to Justice Act – Winning attorneys’ fees when the government goes too far
January / February 2016
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 951
Abstract: The Equal Access to Justice Act provides for the recovery of attorneys’ fees from the government when it acts in bad faith or pursues a matter that isn’t substantially justified. This article describes a case in which an appeals court considered whether the Department of Labor should pay a plaintiff’s attorneys’ fees following a particularly aggressive investigation. A sidebar focuses on how a court may determine whether a frivolous argument has been proffered and pursued.
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Heads up on increased IRS penalties, new CFPB role
January / February 2016
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 444
Abstract: This article explains a provision of the Trade Preferences Extension Act of 2015 that will affect IRS penalties for the 2016 tax year. It also discusses a new regulatory arrangement with the CFPB that is now in effect.
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Franchise fever – Take these steps before changing your brand lineup
January / February 2016
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 545
Abstract: An auto dealer might dream about adding an automobile brand to its dealership’s offerings or swapping a lackluster brand for a franchise with greater promise. But this article explains how smart dealers will take a hard look at their options, and what they entail, before forging ahead.
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Should you consolidate your common-control leasing agreements?
January / February 2016
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 685
Abstract: Accounting standards in the past had made it cumbersome for dealerships to set up a separate leasing entity for their real estate or heavy equipment investments. That was because of the complicated financial reporting requirements to combine (or “consolidate”) the entity’s financial results. But it’s easier now to create a separate legal entity as an effective way to achieve various tax and financial planning objectives or to limit your legal liability. This article highlights the ins and outs of setting up a separate leasing entity.
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NQDC plans – Saving more for retirement
January / February 2016
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 812
Abstract: Many dealership owners and executives would like to save more for retirement than they’re allowed to sock away in their 401(k) plan. That’s where an NQDC plan comes in. This article provides an overview of both the benefits and drawbacks of NQDC plans. A sidebar explains how a rabbi trust can be used to fund a plan.
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Construction Success Story – UAV technology puts one contractor’s eyes in the sky
January / February 2016
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 430
Abstract: In this issue’s “Construction Success Story,” a concrete contractor finds that his thoughtful wife has bought him an unmanned aerial vehicle (UAV) as a gift. After enjoying his new “toy” for a while, it dawned on him that he might be able to use the UAV at work. He mentioned the idea to his financial advisor, who discussed with him the benefits, costs and legal risks of this emerging technology.
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Build a buy-sell agreement to protect your construction company
January / February 2016
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 662
Abstract: A buy-sell agreement is a contract set forth by the owner or owners of a business that describes how ownership changes will take place. Like a good insurance policy, one of these arrangements can help protect a contractor and other owners of a construction company in difficult times. This article describes the basic concepts of buy-sell agreements, as well as the underlying valuation issues.
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Profit fade: It’s a numbers game
January / February 2016
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 521
Abstract: At one time or another, just about every contractor has probably completed a job with high hopes only to find that the anticipated profit has somehow evaporated. That is, the costs of performing the work equaled or exceeded the revenue it brought in. This article suggests various ways to cope with such “profit fade,” including scrutinizing estimates and clarifying contracts.
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Employee misclassification – What contractors should know right now
January / February 2016
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 916
Abstract: Government agencies have long been watchful for “employee misclassification” — that is, treating an independent contractor like a bona fide employee to, inadvertently or otherwise, avoid tax and benefits obligations. And, right now, the scrutiny has never been greater. This article explains what contractors should know about this issue and the latest government compliance efforts. A sidebar reveals that the IRS and DOL have joined efforts in 26 states to enforce employee classification rules.