2018

Showing 497–512 of 630 results

  • Adequate disclosure – Why you should file gift tax returns even if they’re not required

    March / April 2018
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 894

    Abstract: When transferring property to another person — especially a family member — consider filing a gift tax return even if doing so isn’t technically required. A timely filed gift tax return that meets the IRS’s “adequate disclosure” requirements starts the clock on the statute of limitations. This article explains the adequate disclosure requirement. A sidebar details the benefits of an independent appraisal of assets.

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  • The Tax Cuts and Jobs Act boosts exemption amounts

    March / April 2018
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 591

    Abstract: With the passage of the Tax Cuts and Jobs Act, the estate planning landscape hasn’t changed as drastically as some lawmakers would have liked. While the TCJA temporarily doubles the combined gift and estate tax exemption and the generation-skipping transfer (GST) tax exemption, it doesn’t outright repeal the estate tax, as envisioned in the U.S. House of Representatives’ version of the bill. This article examines the changes in the TCJA that have created new estate planning opportunities and challenges.

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  • Medical leave extension leads to more pain than relief

    March / April 2018
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 547

    Abstract: Does an extended medical leave qualify as a reasonable accommodation under the Americans with Disabilities Act (ADA)? This article answers that question by summarizing Severson v. Heartland Woodcraft, Inc. In its decision, the Seventh Circuit pointed out that the ADA is an antidiscrimination statute, not a medical leave entitlement, and that accommodations are intended to facilitate work. Severson v. Heartland Woodcraft, Inc., No. 15-3754, Sept. 20, 2017 (7th Cir.)

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  • Title VII discrimination – When love is in the air — and a supervisor denies it

    March / April 2018
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 595

    Abstract: An HR manager lied about her romantic relationship with another employee and was terminated by her employer. She claimed that her employer’s questioning constituted sexual harassment under Title VII of the Civil Rights Act. This article reviews the Seventh Circuit’s decision in Owens v. Old Wisconsin Sausage Company, Inc. Owens v. Old Wisconsin Sausage Company, Inc., No. 16-3875, Aug. 31, 2017 (7th Cir.)

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  • Note to employers: Handle accommodation requests with care

    March / April 2018
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 777

    Abstract: An employee submitted a note to her employer from her chiropractor requesting a reduced schedule and the employer told her that she needed to submit a physician’s note instead. As this article relates, this exchange eventually led to the employee’s termination. The Eleventh Circuit had to decide whether the employer had failed to accommodate the employee in violation of the Americans with Disabilities Act. Holton v. First Coast Service Options, Inc., No. 16-15289, Aug. 11, 2017 (11th Cir.)

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  • Reversal of fortune – Did race play a role in an RN’s termination?

    March / April 2018
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 910

    Abstract: When a Caucasian registered nurse was terminated from his employment, he claimed constructive discharge due to reverse discrimination. But as this article explains, there was some question over whether he could show that his supervisor’s conduct was actionable under Title VII of the Civil Rights Act. This article summarizes the Sixth Circuit case Fletcher v. U.S. Renal Care. A sidebar describes a similar Title VII case decided by the Eighth Circuit. Fletcher v. U.S. Renal Care, No. 17-3327, Sept. 28, 2017 (6th Cir.) Sanders v. Lee County School Dist. No. 1, No. 10-3240, Feb. 28, 2012 (8th Cir.)

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  • Online and on-site shopping – Integrate the two for the best customer experience

    March / April 2018
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 444

    Abstract: Not surprisingly, most car buyers today begin their shopping experience online. They use the Internet to find vehicles listed for sale, research pricing, compare different models and locate a convenient dealership — which makes careful integration of dealerships’ online and on-site sales activities critical. This article highlights recent findings of a study on car buying. And it discusses how to seamlessly integrate online and on-site shopping and provide potential buyers with a variety of ways to interact with the dealership.

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  • Lower turnover via better hiring strategies

    March / April 2018
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 620

    Abstract: Hiring and retaining high-quality employees is a crucial success factor for any business, including auto dealerships. Unfortunately, dealerships generally have a less than model track record when it comes to holding onto their employees. This article discusses ways to improve turnover via better hiring practices, including searching for qualified candidates in the right places and interviewing candidates wisely. The article also offers tips for building a separate dealership career website or microsite.

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  • Seeing F&I operations in a new light

    March / April 2018
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 584

    Abstract: One of the keys to maximizing the profit potential of the F&I department — and boosting customer loyalty — is to look at the sales process anew. This article highlights the concept of “consulting” with customers instead of merely selling to them. It also examines best practices for presenting customers with product options.

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  • New tax law brings breaks for dealerships

    March / April 2018
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 858

    Abstract: There are consequential wins — and some losses — for auto dealerships and their owners in the Tax Cuts and Jobs Act. This article discusses lower tax rates, changes to some depreciation-related tax breaks and a new 20% qualified business income deduction for owners of pass-through businesses. A sidebar lists other tax law changes that will affect many dealerships, including a new tax credit and some breaks that have been reduced or eliminated.

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  • Construction Success Story – Heavy equipment training improves with simulators

    March / April 2018
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 461

    Abstract: This issue’s “Construction Success Story” features a general contractor who found himself intrigued after witnessing a trade-show demo of a simulator for training crane operators. After speaking to the sales rep, he sat down with his CPA to estimate the potential value of such a pricey purchase and to discuss how to wisely shop for one.

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  • Subcontractors, what should you do when a bid goes bad?

    March / April 2018
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 673

    Abstract: From childhood on, we’re all told that “everyone makes mistakes.” Unfortunately, sometimes this particular aspect of the human condition can afflict subcontractors as they submit bids. This article discusses the legal impact of a bidding mistake and suggests some ways to mitigate the situation.

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  • 5 major construction risk factors identified in recent study

    March / April 2018
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 542

    Abstract: It’s impossible to run any business without incurring risks, but the construction industry is riskier than most. Just last year, an important study was released called the Construction Risk Index 2017. This article discusses five of the most pertinent factors identified, including geopolitical instability and new technologies.

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  • Take a break – New tax law offers opportunity to “pass-through” owners

    March / April 2018
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 787

    Abstract: Late last year, Congress passed and the president signed into law the Tax Cuts and Jobs Act. One of its most notable changes is a new tax deduction available to owners of pass-through entities. This article explains how the new tax break works. A sidebar looks at changes the new tax law brings to owners of C corporations.

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  • How to unlock “key person” risk in divorce cases

    March / April 2018
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 435

    Abstract: In divorce, when a marital estate includes a closely held business interest, its value can have a significant impact on the division of assets, as well as the determination of support payments. A key person discount may apply when valuing a business that relies disproportionately on one person for its success. This article discusses what this discount is, how business valuation experts apply it and when it’s relevant in a divorce context.

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  • Settling (and preventing) postacquisition disputes

    March / April 2018
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 678

    Abstract: Mergers and acquisitions sometimes fail to live up to the parties’ expectations for a variety of reasons. This article illustrates how financial experts can help buyers and sellers resolve disputes that arise after a deal closes and, more important, how they may help prevent disputes if consulted before closing about value-related provisions of the sales contract.

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