science and technology

Examples and Explanation Series: Securities Regulation, Sixth Edition

Published: April 2014


Informal and student-friendly, this study guide gives an overview of federal securities regulation and illustrates the topic with practical applications. Examples and Explanation Series: Securities Regulation, Sixth Edition combines clear introductions with examples and explanations that test students’ understanding of concepts and give them practice applying the law to fact patterns—many drawn from current events.

Features:

  • Updates on recent Supreme Court rulings: Amgen Inc. (proof of materiality); Suisse Securities (statute of limitations); Janus Capital (making of false statements); Halliburton (proof of loss causation); Matrixx Initiatives (materiality); Morrison (extraterritorial securities fraud)
  • The new JOBS Act: new definitions of "public company"; disclosure and internal-control exemptions for "emerging growth companies"; broader marketing of private placements; new mini-public offering registration process; and new registration exemptions and liability scheme for "crowdfunding"
  • Actual use (with charts) of the various registration exemptions exemptions under the Securities Act of 1933, including intrastate, Reg D, Reg A and statutory 4(2) offerings.
  • The status of recent high-profile securities litigation, including fraud in the marketing of subprime mortgages, largest-ever insider trading convictions
  • New, updated examples and explanations based on recent developments: class action litigation under Rule 10b-5, fraud in selling mortgage-backed securities, liability for inaccurate credit ratings, exemptions under JOBS Act

Table of Contents:

  • Summary of Contents Contents Preface Acknowledgments Special Notice
  • Chapter 1 Introduction to Securities Markets and Regulation
  • Chapter 2 Definition of Security
  • Chapter 3 Materiality
  • Chapter 4 Registration of Securities Offerings
  • Chapter 5 Exemptions from Securities Act Registration
  • Chapter 6 Securities Act Liability
  • Chapter 7 Secondary and Other Postoffering Distributions
  • Chapter 8 Securities Exchange Act of 1934
  • Chapter 9 Rule 10b-5
  • Chapter 10 Insider Trading
  • Chapter 11 Regulation of Securities Industry
  • Chapter 12 Public Enforcement
  • Chapter 13 U.S. Regulation of Cross-Border Securities Transactions Table of Cases Index

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science and technology

Examples & Explanations: Wills, Trusts, and Estates, Fifth Edition

Published: June 2012


Comprehensive coverage is the hallmark of Examples & Explanations: Wills, Trusts, and Estates, Fifth Edition. It combines textual material with well-written examples, explanations, and questions to test students’ comprehension and provide them with practice in applying information to fact patterns. It includes comprehensive questions which present a variety of issues in one fact situation.

Topics covered:

  • Transfer of death deeds
  • Self-settled spendthrift trusts
  • The Rule Against Perpetuities reform
  • Federal Gift, Estate, and Generation-Skipping Transfer Tax
  • Uniform Trust Code
  • The rights of same-sex partners
  • Medicaid planning
  • Physician-assisted suicide
  • Intestacy
  • Wills and trusts, including non-probate assets
  • Disability and death planning
  • Malpractice and professional responsibility

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science and technology

Estate Planning: Principles and Problems, Third Edition

Published: October 2011


This coursebook features a case-study and problems approach in which the principles of estate planning are first introduced and then demonstrated through student analysis of short exercises and simulated client situations. A forms supplement on CD is an additional tool for giving students practice with drafting exercises.

Topics covered:

  • Tax Relief
  • Unemployment Insurance Re-authorization
  • Job Creation Act of 2010
  • Same-sex marriage and planning
  • Uniform Probate Code’s 2008 changes dealing with definitions of children
  • Durable powers of attorney and medical care directives, including “persistent vegetative state”
  • Retirement asset tax planning material
  • Trust “decanting”
  • Family offices and private trust companies
  • Pet Trusts

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science and technology

Estate Planning with Life Insurance, 5th Edition

This popular guide provides critical insight into the many roles life insurance plays in Estate Planning. An essential reference for anyone involved in estate planning, this book will demonstrate how life insurance can assist your clients in securing lifetime financial success and establishing a strong legacy.

Tax and Family Business Succession Planning Implementing Estate Freezes, 3rd Edition This handy reference includes:
  • A comprehensive Estate Planning Fact Finder
  • How to resolve and plan for estate liquidity needs
  • The role of corporate-owned life insurance in estate and business planning
  • Detailed strategies for funding buy/sell agreements
  • Insurance needs and succession planning for owners of family businesses
  • The use of life insurance in planning with trusts
  • The role of life insurance in charitable giving

New for this edition:
  • Discussion of new income tax rules for 10/8 policies and leveraged insured annuities
  • Discussion and planning issues regarding recent CRA statements on corporate ownership and beneficiary designations
  • Review of proposed new rules for exempt life insurance policies
  • Expanded commentary regarding the transfer of insurance policies between corporations and shareholders
  • Update on changes to dividend tax rates and the capital gains exemption
  • Expanded commentary on post-mortem tax planning including “pipeline” planning
  • Detailed new section on family shareholders agreements
  • Review of new rules affecting retirement compensation arrangements
  • Important new cases concerning shareholder disputes and dependant and spousal support claims
  • Expanded case studies

Glenn Stephens LLB, was called to the Ontario Bar in 1982 and spent two years with a major accounting firm before joining the insurance industry as a tax and estate planning consultant. Glenn subsequently became a partner in a Toronto law firm before returning to the insurance industry in 1996 as a tax and estate planning consultant to a major Canadian insurance distributor. Glenn is a Director, Planning Services with PPI Advisory in Toronto, and provides tax and legal support to PPI Associates across Canada. He has been with PPI since 2004. Glenn has le

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science and technology

Estate Planning (2013 Edition) (U.S.)

Estate Planning provides the most encyclopedic coverage of estate planning practice, from complex transfer tax laws and essential strategy to inter vivos gifts and post-mortem activities. Providing indepth analysis and expert guidance on the various arrangements that may be employed to dispose of wealth, this valuable reference offers exhaustive coverage of the law, strategies, and practices needed to create a comprehensive estate plan, including advice on opportunities to escape or shift the tax burden in scores of typical and not-so-typical situations.

Volume One

  • Chapter 1 Introduction
  • Chapter 2 Intestacy: Estate Plans by Operation of State Law
  • Chapter 3 Wills as Estate Planning Instruments
  • Chapter 4 Trusts as Estate Planning Instruments
  • Chapter 5 Income Taxation of Trusts, Estates, Grantors and Beneficiaries
  • Chapter 6 Inter Vivos Transfers
  • Chapter 7 Wealth Transfer Taxation of Inter Vivos Transfers

Volume Two

  • Chapter 8 Nonprobate Transfers: Life Insurance
  • Chapter 9 Nonprobate Transfers: Retirement Benefits
  • Chapter 10 Concurrent Interests
  • Chapter 11 Future Interests
  • Chapter 12 Powers of Appointment: Building Flexibility Into the Plan
  • Chapter 13 Marital Deduction Planning
  • Chapter 14 Charitable Deduction Planning
  • Chapter 15 Postmortem Estate Planning: Administration and Compliance

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Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), as of March 2014 (U.S.)
Federal Income Taxation of Decedents, Estates and Trusts - 2015 CCH Tax Spotlight Series (U.S.)
Federal Income Taxation of Estates, Trusts & Beneficiaries (2014 Supplement) (U.S.)
Income Taxation of Fiduciaries and Beneficiaries (2014) (U.S.)
Like-Kind Exchanges Under Code Section 1031 – CCH Tax Spotlight Series (U.S.)
Multistate Guide to Estate Planning (2015) (w/CD)
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science and technology

Estate & Retirement Planning Answer Book, 2015 Edition (U.S.)

William D. Mitchell, J.D.

Provides expanded coverage of financial and estate planning strategies for implementing individualized solutions for the special problems associated with retaining accumulated wealth for retirement and estate planning purposes. With its comprehensive two-part approach to the complex issues that link retirement planning and estate planning, this book includes coverage of such topics as updated distribution and limitation amounts for individual retirement accounts and qualified plan distributions, updated exclusion amounts and income tax rates, capital gains and Roth accounts and changes in the law to reflect the latest legislation.

Replete with scores of examples that illustrate and analyze estate planning strategies and their effects, it brings insight and expertise to the realm of estate and retirement planning by focusing on the tax-free transfer of wealth and by providing an insider's view of the various retirement benefits available to the corporate executive under both qualified and non-qualified retirement plans.

Chapter 1 The Accumulation and Preservation of Wealth
Chapter 2 Wills, Revocable Trusts, and Other Alternatives
Chapter 3 Overview of Tax Principles
Chapter 4 The Marital Deduction
Chapter 5 Bypass Trusts
Chapter 6 Gifts
Chapter 7 Life Insurance
Chapter 8 Annuities
Chapter 9 Valuation of Business Interests and Other Property
Chapter 10 Charitable Contributions
Chapter 11 Funding for Liquidity
Chapter 12 Using Trusts with Grantor Retained Interests in Estate Planning
Chapter 13 Asset Protection
Chapter 14 Benefits and Domestic Relations
Chapter 15 Post-Death Estate Planning
Chapter 16 Benefit Plans
Chapter 17 Tax-Qualified Retirement Plans
Chapter 18 Employee Stock Ownership Plans
Chapter 19 Nonqualified Retirement Plans
Chapter 20 Personal Investing
Chapter 21 Business Transfers
Chapter 22 Individual Retirement Accounts and Simplified Employee Pensions
Chapter 23 Tax-Qualified Plan Distributions
Chapter 24 Distributions From Nonqualified Plans
Chapter 25 Protection of Retirement Income
Chapter 26 Incapacity and Other Retirement Issues
Chapter 27 Estate Planning for Qualified Retirement Plan Benefits and IRAs
Chapter 28 Estate Planning for Nonqualified Retirement Plans
Chapter 29 IRA Distributions
Chapter 30 Audits, Administrative Proceedings, and Tax Court Litigation
Chapter 31 Family Limited Partnerships
Appendix A Treasury Regulations Section 1.401(a)(9)-9 Life Expectancy and Distribution Period Tables
Appendix B Act/Public Law Number

7" x 10"    1,300 pages

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science and technology

Estate & Retirement Planning Answer Book, 2014 Edition (U.S.)

Author: William D. Mitchell, J.D.

Provides expanded coverage of financial and estate planning strategies for implementing individualized solutions for the special problems associated with retaining accumulated wealth for retirement and estate planning purposes. With its comprehensive two-part approach to the complex issues that link retirement planning and estate planning, this book includes coverage of such topics as the final minimum distribution rules for individual retirement accounts and qualified plan distributions, the use of insurance as a qualified plan asset, and changes in the law to reflect the latest legislation.

Replete with scores of examples that illustrate and analyze estate planning strategies and their effects, it brings insight and expertise to the realm of estate and retirement planning by focusing on the tax-free transfer of wealth and by providing an insider's view of the various retirement benefits available to the corporate executive under both qualified and non-qualified retirement plans.

Chapter 1 The Accumulation and Preservation of Wealth
Chapter 2 Wills, Revocable Trusts, and Other Alternatives
Chapter 3 Overview of Tax Principles
Chapter 4 The Marital Deduction
Chapter 5 Bypass Trusts
Chapter 6 Gifts
Chapter 7 Life Insurance
Chapter 8 Annuities
Chapter 9 Valuation of Business Interests and Other Property
Chapter 10 Charitable Contributions
Chapter 11 Funding for Liquidity
Chapter 12 Using Trusts with Grantor Retained Interests in Estate Planning
Chapter 13 Asset Protection
Chapter 14 Benefits and Tax Planning in Marital Settlements
Chapter 15 Post-Death Estate Planning
Chapter 16 Benefit Plans
Chapter 17 Tax-Qualified Retirement Plans
Chapter 18 Employee Stock Ownership Plans
Chapter 19 Nonquaified Retirement Plans
Chapter 20 Personal Investing
Chapter 21 Business Transfers
Chapter 22 Individual Retirement Accounts and Simplified Employee Pensions
Chapter 23 Tax-Qualified Plan Distributions
Chapter 24 Distributions From Nonqualified Plans
Chapter 25 Protection of Retirement Income
Chapter 26 Incapacity and Other Retirement Issues
Chapter 27 Estate Planning for Qualified Retirement Plan Benefits and IRAs
Chapter 28 Estate Planning for Nonqualified Retirement Plans
Chapter 29 IRA Distributions
Chapter 30 Audits, Administrative Proceedings, and Tax Court Litigation
Chapter 31 Family Limited Partnerships
Appendix A Treasury Regulations Section

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science and technology

Estate & Gift Tax Handbook (2014) (U.S.)

Susan Flax Posner

Provides timely and effective advice on estate and gift tax practice and procedure, and is a useful resource for estate-planning practitioners, fiduciaries, attorneys, and others dealing with the complexities of the estate and gift tax system. Now, in one place, you can find all the information and tools necessary to arrange a person's affairs, both before and after death, to minimize the estate and gift tax burden and maximize wealth transfers through lifetime and testamentary giving.

The following forms are completed for hypothetical taxpayers and entries and are explained line by line in the 2014 Estate & Gift Tax Handbook:

  • Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return, for both a husband and a wife
  • Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return
  • Form 1041, United States Income Tax Return for a Trust
  • Form 1041, United States Income Tax Return for an Estate
  • Schedule J (Form 1041), Accumulation Distribution for Certain Complex Trusts
  • Form 1040, Decedent's Final Individual Income Tax Return.
All relevant terms and key concepts are thoroughly defined and illustrated.

Chapter 1: Estate and Gift Tax Planning in Light of Tax Relief Act of 2010
Chapter 2: The Federal Gift Tax
Chapter 3: Revocable Living Trusts
Chapter 4: Life Insurance
Chapter 5: Anti-Freeze Valuation Rules
Chapter 6: GRITs, GRATs, GRUTs
Chapter 7: Qualified Personal Residence Truats (QPRTs)
Chapter 8: Penalties Imposed on Estate and Gift Tax Preparers
Chapter 9: Tax-Free Gifts
Chapter 10: Charitable and Split Interest Transfers
Chapter 11: Marital Deduction
Chapter 12: Disclaimers-A Powerful Post-Mortem Tax Planning Tool
Chapter 13: Family Limited Partnerships (FLPs)
Chapter 14: Calculation of the Gift Tax
Chapter 15: Portability
Chapter 16: Transfer Taxes Imposed on Expatriates
Chapter 17: The Gift Tax Return-Form 709
Chapter 18: The Federal Estate Tax
Chapter 19: Valuation
Chapter 20: Estate Tax Deductions
Chapter 21: Estate Tax Credits
Chapter 22: Computation of Estate Tax
Chapter 23: Opinions for Paying the Estate Tax
Chapter 24: The Estate Tax Return-Form 706
Chapter 25: Generation-Skipping Transfer Tax
Chapter 26: Decedent's Final Income Tax Return
Chapter 27: Sample of Decedent's Final Income Tax Return
Chapter 28: Income Taxation of Trusts and Estates
Chapter 29: Sample Income Tax Returns for Trusts
Chapter 30: Sample Income Tax Returns for Estates
Appendix A: Glossary of Terms

7-1/2" x 10"   1,292 pages

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science and technology

Estate & Gift Tax Handbook (2013) (U.S.)

Author: Susan Flax Posner

Provides advice on estate and gift tax practice and procedure, and is a useful resource for estate-planning practitioners, fiduciaries, attorneys, and others dealing with the complexities of the estate and gift tax system. Now you can have one place to find all the information and tools necessary to arrange a person's affairs, both before and after death, to minimize the estate and gift tax burden and maximize wealth transfers through lifetime and testamentary giving.

The 2013 edition of the Estate & Gift Tax Handbook updates the volume to reflect all legislative, judicial and administrative changes to the wealth transfer tax laws that occurred in the past year.

Included in the 2013 Estate & Gift Tax Handbook are important IRS revenue rulings, forms and publications, private letter rulings and IRS treasury regulations and significant developments from the federal courts including the U.S. Tax Court and the U.S. Courts of Appeal around the country.

The following forms are completed for hypothetical taxpayers and entries and are explained line by line in the 2013 Estate & Gift Tax Handbook:

-Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return, for both a husband and a wife
-Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return
-Form 1041, United States Income Tax Return for a Trust
-Form 1041, United States Income Tax Return for an Estate
-Schedule J (Form 1041), Accumulation Distribution for Certain Complex Trusts
-Form 1040, Decedent's Final Individual Income Tax Return.

Chapter 1: Estate and Gift Tax Planning in Light of Tax Relief Act of 2010
Chapter 2: The Federal Gift Tax
Chapter 3: Revocable Living Trusts
Chapter 4: Life Insurance
Chapter 5: Anti-Freeze Valuation Rules
Chapter 6: GRITs, GRATs, GRUTs
Chapter 7: Qualified Personal Residence Truats (QPRTs)
Chapter 8: Penalties Imposed on Estate and Gift Tax Preparers
Chapter 9: Tax-Free Gifts
Chapter 10: Charitable and Split Interest Transfers
Chapter 11: Marital Deduction
Chapter 12: Disclaimers — A Powerful Post-Mortem Tax Planning Tool
Chapter 13: Family Limited Partnerships (FLPs)
Chapter 14: Calculation of the Gift Tax
Chapter 15: Gifts by Nonresident Citizens
Chapter 16: Transfer Taxes Imposed on Expatriates
Chapter 17: The Gift Tax Return — Form 709
Chapter 18: The Federal Estate Tax
Chapter 19: Valuation
Chapter 20: Estat

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science and technology

Essentials of Federal Income Taxation for Individuals and Business (2015) (U.S.)

Author: Linda M. Johnson, Ph.D., CPA

Features an easy-reading, straightforward forms approach that is both simple and direct without complex legal language. It introduces basic tax concepts and then fully illustrates them with clear examples and helpful filled-in forms.

  • Concise presentation that covers all the basic material required for an introductory tax course.
  • Organization that clearly focuses student attention on key concepts and important learning objectives for better overall comprehension.
  • Use of IRS forms, schedules and worksheets that develop real-world tax preparation skills and illustrate specific reporting requirements.
  • Filled-in forms that support the explanatory material, so students see actual tax compliance, in practice.
  • Tax Tips throughout the text that offer tax-planning guidance, so students see how to minimize tax liability and avoid costly taxpayer mistakes.    
  • End of Chapter Questions and Problems that reinforce the salient points presented, as well as key skills required in tax prep.
  • Special Comprehensive Problems that integrate the major concepts from several chapters to help students "put the pieces together" and prepare for examination.
To speed course preparation and to help teachers make the transition from other textbooks, a comprehensive Instructor's Guide is available to adopting teachers. The CCH Classroom Essentials CD includes:
  1. An electronic file of the entire Instructor's Guide, so teachers can access all the great information contained in the print Instructor's Guide at their office/home PC or on their laptop.
  2. Respondus-ready and Microsoft® Word files of the Testbank questions created by the textbook authors for all chapters in the book. These files allow instructors to customize their own tests.
  3. CCH's Computer Slide Presentations for each chapter that help enhance and facilitate class lectures and discussion.
9780808038009   8-1/2" x 11"    848 pages


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science and technology

Essentials of Federal Income Taxation for Individuals and Business (2014) (U.S.)

Author: Linda M. Johnson, Ph.D., CPA

Features an easy-reading, straightforward forms approach that is both simple and direct without complex legal language. It introduces basic tax concepts and then fully illustrates them with clear examples and helpful filled-in forms. This book builds foundation on which to build students' knowledge and understanding of the tax issues which will affect them throughout their careers.

  • Concise presentation that covers all the basic material required for an introductory tax course.
  • Organization that clearly focuses student attention on key concepts and important learning objectives for better overall comprehension.
  • Use of IRS forms, schedules and worksheets that develop real-world tax preparation skills and illustrate specific reporting requirements.
  • Filled-in forms that support the explanatory material, so students see real-world tax compliance, in practice.
  • Tax Tips throughout the text that offer tax-planning guidance, so students see how to minimize tax liability and avoid costly taxpayer mistakes.  
  • End of Chapter Questions and Problems that reinforce the salient points presented, as well as key skills required in tax prep.
  • Special Comprehensive Problems that integrate the major concepts from several chapters to help students "put the pieces together" and prepare for examination.
  1. Overview of the Tax Structure
  2. Tax Determination, Payments and Reporting Procedures
  3. Gross Income Inclusions
  4. Gross Income Exclusions and Deductions for AGI
  5. Personal Itemized Deductions
  6. Other Itemized Deductions
  7. Self-Employment
  8. Depreciation and Amortization
  9. Rental Activities
  10. Property: Basis and Nontaxable Exchanges
  11. Property: Capital Gains and Losses, and Depreciation Recapture
  12. NOLs, AMT, and Business Tax Credits
  13. Withholding, Payroll, and Estimated Taxes
  14. C Corporations
  15. Partnerships and S Corporations

  16.       Tax Tables
          Earned Income Credit Tables
848 pages


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1040 Express Answers (201

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science and technology

Environmental Law in Canada

Published: November 2011


Derived from the renowned multi-volume International Encyclopaedia of Laws, Environmental Law in Canada provides ready access to legislation and practice concerning the environment in Canada. A general introduction covers geographic considerations, political, social and cultural aspects of environmental study, the sources and principles of environmental law, environmental legislation, and the role of public authorities.

The main body of the book deals first with laws aimed directly at protecting the environment from pollution in specific areas such as air, water, waste, soil, noise, and radiation. Then, a section on nature and conservation management covers protection of natural and cultural resources such as monuments, landscapes, parks and reserves, wildlife, agriculture, forests, fish, subsoil, and minerals. Further treatment includes the application of zoning and land-use planning, rules on liability, and administrative and judicial remedies to environmental issues. There is also an analysis of the impact of international and regional legislation and treaties on environmental regulation.

Its succinct yet scholarly nature, as well as the practical quality of the information it provides, make this book a valuable resource for environmental lawyers handling cases affecting Canada. Academics and researchers, as well as business investors and the various international organizations in the field, will welcome this very useful guide, and will appreciate its value in the study of comparative environmental law and policy.


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science and technology

Energy Design Update

Stay abreast of the latest progress in creating homes that save energy while optimizing economy, comfort, and health. Energy Design Update presents unbiased news and advice about developments in technology and regulation, objective product reviews, design and building tips, practical research reports, and tutorials.

To produce each issue, the editors read countless journals and reports, travel to conferences worldwide, visit construction sites, and spend hours on the phone, tracking down leads, asking the hard questions – and getting the answers. The editors then condense their findings into the 16 practical, fast-reading pages of the newsletter.

 

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science and technology

Electronic Discovery: Law and Practice

In this single integrated source, you will find the "why" and the "how-to" of this dynamic topic. Whether you are advising a client on electronic data retention policies, initiating or responding to discovery requests, or making evidentiary rulings, you need to stay on top of the changing legal landscape. The authors take a pragmatic approach, drawing from real world scenarios to prepare you for what may happen, including everything from dealing with the "damning e-mail" to the ease of manipulation of electronic information.

Options and solutions are provided on a broad range of issues as diverse as how electronic discovery is treated differently by courts; parties and lawyers duties for the retention of electronic records; and the impact of electronic document retention policies on litigation.

If you or your clients use computers or other electronic devises to send, receive or store information, you cannot afford to miss this important tool.


Table of contents:
Chapter 1
Overview
Chapter 2 Mechanisms for Electronic Discovery
Chapter 3 Spoliation
Chapter 4 Document Retention: Policies and Electronic Information
Chapter 5 Shifting the Costs of Electronic Discovery
Chapter 6 Evidentiary Issues
Chapter 7 Attorney-Client Privilege & Email
Chapter 8 Computerized Litigation Support Systems & The Work Product Doctrine
Chapter 9 Electronic Discovery Technology
Chapter 10 Inspection of Hard Disks in Civil Litigation
Chapter 11 Privacy Concerns
Chapter 12 Government Documents

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science and technology

Education Planning Answer Book (2014) (U.S.)

Dorinda D. DeScherer, J.D.

A one-stop resource for the professional who advises families on the tax and financial issues connected with education planning.

Whether you are an accountant, lawyer or financial planner, whether a client’s child is still in diapers or is about to enter college, this book will provide you with comprehensive and straightforward answers to the most vexing questions that arise in connection with education planning.

For example, the book will put at your fingertips the answers to such questions as:

  • How is a college student taxed on job earnings and investment income?
  • How should a trust agreement be drafted to avoid gift taxes?
  • When is a gift of investment property to a college student preferable to a gift of cash?
  • When can be cost of college be deducted as a business expense?
  • Why should upper-income clients fill out the Free Application for Federal Student Aid (FAFSA)?
  • When will a loan to a college student increase the lender’s income taxes?
  • Why is a home equity loan to pay college costs more advantageous than other kinds of borrowings?
  • How will saving for college through multiple Section 529 plans benefit clients?
  • How does a Coverdell Education Savings Account compare to a Section 529 plan as a college savings vehicle?
  • When does reporting the interest on education savings bonds sooner rather than later make tax sense?
  • Which college expenses qualify for the education tax credits?
  • How did the new health reform law affect student loan programs?
The appendices contain Education Tax Facts, a list of available Section 529 plans and contact information, a glossary of key terms, useful websites, and other aids to education planning.

Chapter 1 Income Taxation of Students and Their Parents
Chapter 2 Family Gift-Giving
Chapter 3 Taxation of Trusts and Custodial Accounts
Chapter 4 Section 529 Plans
Chapter 5 Coverdell Education Savings Accounts
Chapter 6 Education Savings Bonds
Chapter 7 Education Tax Credits
Chapter 8 Deduction for Education Expenses
Chapter 9 Tapping Family Resources
Chapter 10 Financial Aid
Chapter 11 Scholarships and Fellowships
Chapter 12 Student Loan Tax Incentives
Chapter 13 Employer-Provided Education Assistance
Appendix A Education Tax Facts for 2011
Appendix B Education Tax Benefits Chart
Appendix C Glossary
Appendix D State Section 529 Plans
Appendix E Coverdell ESA Trust (Form 5305-E)
Appendix F Coverdell ESA Custodial Account (Form 5305-EA)
Appendix G FAFSA Form
Appendix H Directory of State Education Resources
Appendix I Helpful Education Planni

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science and technology

Economic Analysis of Law, Ninth Edition

Published: January 2014


Lucid, comprehensive, and definitive in its field, this text covers every aspect of economic analysis of the law.

Features:

  • Two new chapters, one on intellectual property, one on international and comparative law, both exploding fields of great importance.
  • Earlier editions’ questions have been converted to answers, making the book more accessible and informative.
  • Revised to be clearer and less technical.
  • More eclectic, reflecting recent criticisms of “rational choice” theory, in particular the need to supplement it with insights from psychology.
  • Greater attention paid to judicial behavior, realistically modeled and explained in economic terms.
  • Incorporates insights from the veritable explosion of books and articles published in the last few years on  economic analysis of law.
  • Comprehensive Teacher’s Manual.


Table of Contents:

Part I: Law and Economics: An Introduction
Ch. 1. The Nature of Economic Reasoning
Ch. 2. The Economic Approach to Law

Part II: The Common Law
Ch. 3. Property
Ch. 4. Contract Rights and Remedies
Ch. 5. Family Law and Sex Law
Ch. 6. Tort Law
Ch. 7. Criminal Law
Ch. 8. The Common Law, Legal History, and Jurisprudence

Part III: Public Regulation of the Market
Ch. 9. The Theory of Monopoly
Ch. 10. The Antitrust Laws
Ch. 11. The Regulation of the Employment Relation
Ch. 12. Public Utility and Common Carrier Regulation
Ch. 13. The Choice Between Regulation and Common Law

Part IV: The Law of Business Organizations and Financial Markets
Ch. 14. Corporations, Secured and Unsecured Financing, Bankruptcy
Ch. 15. Financial Markets

Part V: Law and the Distribution of Income and Wealth
Ch. 16. Income Inequalities, Distributive Justice, and Poverty
Ch. 17. Taxation
Ch. 18. The Transmission of Wealth at Death

Part VI: The Legal Process
Ch. 19. The Market, the Adversary System, and the Legislative Process as Methods of Resource Allocation
Ch. 20. The Process of Legal Rulemaking
Ch. 21. Civil and Criminal Procedure
Ch. 22. Evidence
Ch. 23. Law Enforcement and the Administrative Process

Part VII: The Constitution and the Federal System
Ch. 24. The Nature and Functions of the Constitution
Ch. 25. Economic Due Process
Ch. 26. The Economics of Federalism
Ch. 27. Racial Discrimination
Ch. 28. The Protection of Free Markets in Ideas and Religion
Ch. 29. Searches, Seizures, and Interrogations

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science and technology

Drafting License Agreements, Fourth Edition

Put the drafting tactics, techniques and forms used by 23 licensing experts to work for you. Deal quickly and effectively with today's most complex issues, with the insights and guidance of experts who offer their licensing know-how and exclusive drafting techniques.

In two comprehensive volumes, you will find time-saving clauses and provisions, full-length model license agreements, practice-tested approaches to drafting critical license provisions and practical advice. You also will get detailed analysis of legal considerations that affect international agreements, hybrid licenses, enforcement and litigation, confidentiality, technology and the internet and other important issues you must address during the drafting process.

There are in-depth discussions of special rules that apply to specific types of licensing situations, multimedia and software and emerging licensing areas. Plus, there is authoritative coverage of the latest trends and innovative strategies in pricing, maximizing revenues and other important aspects of the business of licensing. This book offers complete, time-saving answers to the drafting questions you encounter every day.

Table of Contents:

  • Chapter 1: Drafting License Agreements
  • Chapter 2: Intellectual Property Infringement Indemnification
  • Chapter 3: Fundamentals of Intellectual Property
  • Chapter 4: Antitrust and Misuse
  • Chapter 5: International Licensing and Foreign Antitrust Rules
  • Chapter 6: Bankruptcy Considerations
  • Chapter 7: Hybrid Licenses and Royalty Agreements
  • Chapter 8: Artist's Right of Publicity
  • Chapter 9: Licensing Computer Software
  • Chapter 10: Software Licensing
  • Chapter 11: Technology Transfer and Development Agreements
  • Chapter 12: Basic Considerations in Music Licensing
  • Chapter 13: Clauses in Patent Licensing Agreements
  • Chapter 14: Pricing and Presenting Licensed Technology
  • Chapter 15: Maximizing Income from Licensing
  • Chapter 16: Intellectual Property Valuation
  • Chapter 17: The Licensing Discipline and Intellectual Property Litigation
  • Chapter 18: Alternative Dispute Resolution
  • Chapter 19: Overview of ADR Mechanisms
  • Chapter 20: The Commercialization of University Inventions: From Technology Transfer to Technology Partnership
  • Forms
  • Index

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science and technology

Drafting Internet Agreements, Second Edition

Drafting Internet Agreements, Second Edition is the most comprehensive single volume collection of annotated forms for the internet. The book also offers valuable insights for business executives who want to know how internet transactions are structured and how to negotiate the best deals.

This easy-to-use reference with accompanying CD-ROM offers instant access to more than 40 sample agreements for every area of internet practice including:

  • Internet advertising
  • Internet consulting
  • Electronic commerce
  • Internet joint ventures
  • Internet licensing
  • Technology development
  • Website agreements 

Each form has been developed by the authors or other experienced internet law practitioners and has been used in actual transactions.

Organized by type of transaction, each chapter includes a full agreement that illustrates the entire transaction as a seamless whole, as well as a variety of agreements for closely related issues. For each form, the authors provide a brief overview, an analysis of the different kinds of forms that relate to the topic, and a description of the form's applicability and use.

 

If you would like more details about this product, or would like to order a copy online, please click here.




science and technology

Drafting Internet Agreements

Drafting Internet Agreements is the first comprehensive single volume collection of annotated forms for the internet. This easy-to-use reference with accompanying CD-ROM offers instant access to more than 40 sample agreements for every area of internet practice including advertising, consulting, e-commerce, joint ventures, licensing, technology development, website agreements and more. Each form has been developed by the authors or other experienced internet law practitioners and has been used in actual transactions.

Each chapter includes a full agreement that illustrates the entire transaction as a seamless whole, as well as a variety of agreements for closely related issues. For each form, the authors provide a brief overview and a description of its applicability and use. “Hot spots” that are likely to arise during the transaction are identified along with guidance on resolving these fervently negotiated provisions quickly. Detailed checklists assist in drafting the final agreement.

Table of contents:
Chapter 1
Developing and Protecting Content
Chapter 2 Web Site Development
Chapter 3 Financial Considerations
Chapter 4 Internet Access
Chapter 5 Advertising and Promotion
Chapter 6 Joint Ventures, Partnerships & Licensing
Chapter 7 E-Commerce

 

If you would like more details about this product, or would like to order a copy online, please click here.




science and technology

Drafting Effective Contracts: A Practitioner's Guide, Second Edition

A favorite reference tool for over a decade, Drafting Effective Contracts combines a clear analysis of how effective agreements are structured, a practical breakdown of its essential elements and an overview of the overall process, from conducting the initial client meeting to closing the deal.

This completely updated guide presents consistent structural analysis and a set of fundamentals that can be used from contract to contract. You are led step-by-step through the creation process and offered direction around the obstacles that may be encountered along the way, in drafting agreements for goods and services, promissory notes, guaranties and secured transactions.

You will find a detailed discussion of the 11 drafting elements that every contract may have: parties; recitals; subject; consideration; warranties and representations; risk allocation; conditions; performance; dates and term; boilerplate; and signatures. You also get an array of sample contracts and statutory material, making this the most complete tool for building legal agreements that work.

Table of Contents:

  • Part 1: Process
    • Chapter 1: Getting Started
    • Chapter 2: Drafting Elements
    • Chapter 3: Negotiations and Closings
  • Part 2: Applications
    • Chapter 4: Agreements for the Sale of Goods and Services - Overview
    • Chapter 5: Agreements for the Sale of Goods and Services - Structural Analysis
    • Chapter 6: Promissory Notes - Overview
    • Chapter 7: Promissory Notes - Structural Analysis
    • Chapter 8: Guaranties - Overview
    • Chapter 9: Guaranties - Structural Analysis
    • Chapter 10: Security Agreements - Overview
    • Chapter 11: Security Agreements - Structural Analysis
  • Appendix A: Litigated Language

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science and technology

Draft Legislation and Explanatory Notes Re Income Tax and Sales Tax--2014 Budget and other Measures

On August 29, 2014, the Department of Finance released draft legislative proposals that would implement tax measures from Economic Action Plan 2014. This Special Report contains the full text of the draft legislation proposals and the Department of Finance explanatory notes.

If you would like more details about this product, or would like to order a copy online, please click here.




science and technology

Dodd-Frank Wall Street Reform and Consumer Protection Act: Law, Explanation and Analysis

Published: July 2010


Dodd-Frank Wall Street Reform and Consumer Protection Act: Law, Explanation and Analysis provides comprehensive analysis of this sweeping new banking and securities legislation. These historic reforms will transform the way banks, hedge funds, credit rating agencies, broker-dealers, investment advisers, accountants, public companies and other financial institutions – and the attorneys who advise these entities – operate. Thus, a comprehensive understanding of these changes will be vital to all participants in the U.S. financial system. This definitive publication provides immediate insight into the impact of the new law.

Written by the CCH editorial staff of banking and securities attorneys, the 1,600-plus page book explains every provision of this complex legislation, providing over 600 pages of the analysis you need to understand the impact of this historic legislation. Commentary includes discussion of the relevant legislative history, including committee reports and floor remarks, detailed citations to new and amended law sections, and editorial comments and caution notes. This publication also features the full text of the legislation and committee reports, tables of effective dates and statutes amended, and a topical index.

The law includes these elements:

  • Establishes a Financial Stability Oversight Council
  • Establishes an orderly liquidation authority
  • Creates a Consumer Financial Protection Bureau
  • Creates an Office of Financial Research
  • Creates a Federal Insurance Office
  • Eliminates the Office of Thrift Supervision
  • National minimum underwriting standards for home mortgages
  • Stricter oversight of credit rating agencies
  • New capital standards for banks based on size and risk
  • Requires affiliate structure for derivatives trading operations deemed risky
  • Limits proprietary trading at the largest financial firms (the Volcker Rule)
  • Regulates derivatives on exchanges or through clearing organizations
  • Requires SEC registration of hedge funds and private equity funds
  • Imposes retention requirements on securitized loans
  • Promotes use of stricter state-level consumer protection laws
  • Requires independent compensation committees
  • Gives shareholders a non-binding “say-on-pay”
  • Investor protection for seniors and underserved investors

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science and technology

Discovery: Principles and Practice in Canadian Common Law, 2nd Edition

Published: February 2009


Wouldn't it be great to have a how-to guide in your pocket when navigating the complex discovery process?

Discovery: Principles and Practice in Canadian Common Law, 2nd Edition is the practical manual and legal text in one that describes the current state of the law, guides you through each stage of the process and covers the skills required to execute an effective and smooth discovery.

Topics covered:

  • Privilege
  • Examination practice tips
  • Written interrogatories
  • Preparing a witness
  • Use of discovery at trial
  • Email documentary production case law
  • Privilege issues arising from email production cases
  • The use of e-discovery

If you would like more details about this product, or would like to order a copy online, please click here.




science and technology

Disastrous Decisions: The Human and Organisational Causes of the Gulf of Mexico Blowout

Published: May 2012


Disastrous Decisions: The Human and Organisational Causes of the Gulf of Mexico Blowout is an essential reference for all work, health and safety professionals, directors, officers, managers, safety regulators and engineers.

Written by noted expert Professor Andrew Hopkins, this book takes the reader into the realm of human and organisational factors that contributed to the Deepwater Horizon disaster in 2010. This event resulted in the loss of 11 lives in the explosions and fire, the sinking of the rig and untold damage to the environment and to the livelihood of Gulf residents.

It is important to know what people did, but even more important to know why they did it, so this book attempts to “get inside the heads” of decision-makers and understand how they themselves understood the situations they were in. It also seeks to discover what it was in their organisational environment that encouraged them to think and act as they did.

Hopkins provides a sophisticated analysis of the accident that first identifies a series of critical defences that failed and then goes on to explain why they failed.

 

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science and technology

Disability Insurance and Other Living Benefits, 3rd Edition

The 1990’s witnessed the end of job creation in the sectors that historically purchased disability insurance. A new era has begun: roughly 1 million contract workers have emerged. They are found in almost all industries and occupations. As diverse as the general public – there is an equal number of men and women, many highly educated, others not, with wide-ranging earnings levels and all in need of disability and other healthcare benefits.

Insurers have responded by unbundling disability insurance and expanding their offerings to include critical illness, health, drug, dental, travel, and other classless, non- income based products.

The author, Jacqueline Figas, looks at disability insurance and other living benefits in the context of the realities faced in today’s challenging work and lifestyle environment.

Included in this edition:

  • Health benefits planning for pre and post-retirement years
  • Traditional products and coverage for specialized markets
  • Insuring “temps” and “independent contractors”
  • Critical illness insurance
  • Private health and dental insurance
  • Checklists, charts and other planning tools

Jacqueline is a benefits consultant through her company, Health Assured Financial Group, and has over 30 years of experience in health benefits. She is a noted speaker and author on seniors’ issues and benefits planning for an aging clientele.

She is a Chartered Life Underwriter, a Registered Health Underwriter, and an Elder Planning Counselor, and is on the faculty of Seneca College where she educates on a range of aging issues including both health and social aspects of aging.

She is the author of the Long Term Care Insurance training module produced by ADVOCIS under their Registered Health Underwriter (RHU) Designation Program. Her published works through CCH Canadian Limited include “The Aging Client and Long-Term Care Issues” and “Disability Insurance and Other Living Benefits”.

Available March 1st, 2009 – Pre-order your copy today!

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science and technology

Delaware Law of Corporations and Business Organizations, Third Edition

Updated with the latest legal and court developments, Delaware Law of Corporations and Business Organizations takes you step by step through all aspects of establishing and operating organizations incorporated in Delaware. Comprehensive in scope, and authoritative in content, its timely coverage presents:

  • Full discussions of legal precedents as interpreted by the Delaware courts - from decisions defining the roles of directors in mergers and acquisitions to emerging doctrines applicable to unsolicited takeovers, new valuation standards and more
  • The complete statutory framework underlying Delaware corporate law and business organizations, including the newest 2011 amendments to the General Corporation Law
  • Practical strategies to resolve legal issues and accomplish corporation transactions
  • More than 100 model forms to help resolve any problem or complete any purpose related to the establishment or operation of a Delaware business entity
  • Discussion of developments in corporate governance and director and officer liability issues

Also included is the Statutory Deskbook 2012 Edition, which contains the complete text with all the 2011 amendments of the principal Delaware business organizations statutes, including:

  • The Delaware General Corporation Law
  • Limited Liability Company Act
  • Statutory Trust Statute
  • Revised Uniform Limited Partnership Act
  • Related provisions of the State of Delaware Constitution, Franchise Tax Law, and Code

The included CD-ROM is an electronic version of the Statutory Deskbook which will help cut hours off your research time.


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science and technology

Defending Class Actions in Canada, 3rd Edition

Published: December 2011


Defending Class Actions in Canada, 3rd Edition is Canada’s top resource for enterprises exposed in any way to potential or actual class actions and for the lawyers who represent them.

Any company doing business in Canada will encounter growing enthusiasm for class actions among plaintiffs’ lawyers and the courts. This book outlines the procedural machinery of Canadian class actions and the law that governs them, provides strategic analysis on managing the risks they entail, and explains the most important recent developments and trends on a national and international scale.

The greatest strength of the book derives from its authorship by seasoned class action defence lawyers at McCarthy Tétrault, who practise as members of a national class actions defence practice group, often engaged together and with counsel in the United States and abroad in the defence of parallel actions involving similar allegations brought against the same entity in multiple separate jurisdictions.

Topics covered:

  • Increased Accessibility of Class Proceedings
  • Current Trends in Certification Standards
  • The Evolution of Pre-Certification Defence Strategies
  • State of Play for Multi-Jurisdictional Cases and the National Class
  • What's New in Securities, Competition, and Product Liability Class Actions

If you would like more details about this product, or would like to order a copy online, please click here.




science and technology

Criminal Law in Canada

Published: April 2012


Derived from the renowned multi-volume International Encyclopaedia of Laws, Criminal Law in Canada provides a practical analysis of criminal law in Canada. An introduction presents the necessary background information about the framework and sources of the criminal justice system, and then proceeds to a detailed examination of the grounds for criminal liability, the justification of criminal offences, the defences that diminish or excuse criminal liability, the classification of criminal offences, and the sanctions system.

Coverage of criminal procedure focuses on the organization of investigations, pre-trial proceedings, trial stage, and legal remedies. A final part describes the execution of sentences and orders, the prison system, and the extinction of custodial sanctions or sentences.

Its succinct yet scholarly nature, as well as the practical quality of the information it provides, make this book a valuable resource for criminal lawyers, prosecutors, law enforcement officers, and criminal court judges handling cases connected with Canada. Academics and researchers, as well as the various international organizations in the field, will welcome this very useful guide, and will appreciate its value in the study of comparative criminal law.


If you would like more details about this product, or would like to order a copy online, please click here.




science and technology

CPA's Guide to Management Letter Comments, with CD-ROM (2015) (U.S.)

Author:  Bert L. Swain, CPA

Developed through 30 years of experience in auditing practice for clients in a broad spectrum of industries, the CPA's Guide to Management Letter Comments provides literally hundreds of management comment examples for numerous situations that that are encountered by real firms working with real clients. Beginning with an example of the actual opening paragraph of a management letter, this compendium continues through all critical areas encountered during an audit and ends with suggested closing paragraphs so that even a first-time management letter preparer can produce a high-quality final product like a well-seasoned auditor.

All of the management comment letter text in the book is provided on a free companion CD-ROM in folders that correspond to the chapters in the book where the text appears.

  • Opening for Letter
  • Cash
  • Investments
  • Accounts Receivable
  • Inventory
  • Fixed Assets
  • Sales, Invoicing, and Revenue
  • Purchasing and Expenses
  • Accounts Payable
  • Payroll
  • Taxes
  • Insurance Coverage
  • Equity
  • Grants
  • Organizational/Governance Structure
  • Administrative Issues
  • Computer Systems
  • Annual Audit and Client Cooperation
  • Miscellaneous (e.g., Accrual Basis of Accounting, Restricted Funds Review Needed)
  • SAS-99 and the Sarbanes-Oxley Act of 2002
  • Closing for Letter
  • The Auditor's Communication with Those Charged with Governance
9780808039136    6" x 9"     312 pages

Related Products

U.S. Master Tax Guide (2015)
INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition)
Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.)
State Tax Handbook (2015)
U.S. Master Depreciation Guide (2015)
Affordable Care Act – Law, Regulatory Explanation and Analysis (2015) (U.S.)

If you would like more details about this product, or would like to order a copy online, please click here.




science and technology

CPA's Guide to Management Letter Comments, with CD-ROM (2014) (U.S.)

Author: Bert L. Swain, CPA

Developed through 30 years of experience in auditing practice for clients in a broad spectrum of industries, the CPA's Guide to Management Letter Comments provides literally hundreds of management comment examples for numerous situations that that are encountered by real firms working with real clients. Beginning with an example of the actual opening paragraph of a management letter, this compendium continues through all critical areas encountered during an audit and ends with suggested closing paragraphs so that even a first-time management letter preparer can produce a high-quality final product like a well-seasoned auditor.

All of the management comments letter text in the book is provided on a free companion CD-ROM in folders that correspond to the chapters in the book where the text appears.

  • Opening for Letter
  • Cash
  • Investments
  • Accounts Receivable
  • Inventory
  • Fixed Assets
  • Sales, Invoicing, and Revenue
  • Purchasing and Expenses
  • Accounts Payable
  • Payroll
  • Taxes
  • Insurance Coverage
  • Equity
  • Grants
  • Organizational/Governance Structure
  • Administrative Issues
  • Computer Systems
  • Annual Audit and Client Cooperation
  • Miscellaneous (e.g., Accrual Basis of Accounting, Restricted Funds Review Needed)
  • SAS-99 and the Sarbanes-Oxley Act of 2002
  • Closing for Letter
  • The Auditor's Communication with Those Charged with Governance
312 pages

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science and technology

Corporate Toolkit

The Corporate Toolkit is a comprehensive collection of tax research materials, designed to save you time and money. This toolkit covers federal income tax, GST/HST, provincial tax and corporate tax return preparation. You'll enjoy instant access to expert tax commentary and to important documents not available on public websites. The Corporate Toolkit offers you industry-leading information at a price that fits any budget.

For more information contact your account manager today.
TEL: 1-800-268-4522
TEL: 416-224-2248
Email: cservice@cch.ca

The core components of your toolkit:

  • Canadian Income Tax Act and Regulations, with expert annotations
  • Canadian Excise Tax Act, annotated by CCH, and Regulations
  • CRA Technical Interpretations (under "Tax Window Files") and GST/HST Headquarters Letters
  • CRA Interpretation Bulletins
  • CRA Information Circulars
  • The full suite of GST/HST CRA publications
  • CRA Federal income tax and GST/HST forms and guides
  • Key tax treaties
  • Insightful and actionable tax commentary and analysis on federal income tax and GST/HST
  • Customizable updates to fit your schedule
  • The latest version of the exhaustive corporate tax preparation guide, Preparing Your Corporate Tax Returns® (electronic version)

Choose the provincial tax package that is most relevant to you. Each package contains extensive legislation, commentary, government documents and case law.

  • Ontario Tax Reporter
  • Atlantic Tax Reporter (NS/NB/PEI/NL)
  • Quebec Tax Reporter
  • Alberta & Territories, British Columbia, and Manitoba & Saskatchewan Tax Reporters

Or if your practice requires a national view, choose all Provincial tax reporters.

Click here for more details about the Corporate Toolkit.

If you would like more details about this product, or would like to order a copy online, please click here.




science and technology

Corporate Taxprep Seminar Guidebook

This guide is designed as a discussion of specific features in Corporate Taxprep and was used during the Fall 2014 Corporate Taxprep seminars. 

We are offering this comprehensive 250 page Seminar Guide to all Corporate Taxprep customers until December 31, 2014. Quantities are limited so order today!

The material within this guide was prepared based on Corporate Taxprep 2014 version 1.1 as well as a pre-release copy of the Corporate Taxprep 2014 version 2.0.

More specifically this guide covers:

  • Essential Program Information
  • Represent a Client
  • New CRA Services
  • Technical Changes within Corporate Taxprep
  • Federal Tax and Form Changes
  • Provincial Tax and Form Changes
  • Filing Requirements
  • Amending Returns
  • Accessing Prior Version Files
  • Related and Associated Corporations in Corporate Taxprep
  • Ten “Must-know” Taxprep Features
  • Importing and Exporting Data
  • Printing

This guidebook is available for purchase until December 31, 2014 and quantities are limited so order today! 

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science and technology

Corporate Partnering: Structuring and Negotiating Domestic and International Strategic Alliances

This handbook and bonus CD-ROM provides an up-to-date guide to structuring and negotiating profitable corporate alliances, covering both the strategic benefits and potential risks involved. In straightforward language, this practical resource explains the proprietary rights issues involved and then walks the reader through the chronology of a deal, from the definition of objectives to the decision to seek an alliance, identification of potential partners, negotiations and closing.

Corporate Partnering is packed full of the latest forms covering all aspects of strategic alliances and annotated with crisp, clear commentary explaining the real-world issues addressed by each provision and showing how alternative solutions can be used to accomplish different aims. These carefully crafted agreements cover the broad range of areas from supply and distribution, product and technology, research and development to investment and investment-related arrangements.

Thoroughly revised and updated to reflect the latest developments, the Fourth Edition includes new sections on spin-out transactions, virtual companies and off-shoring arrangements, plus updated transaction forms, intellectual property summary and partnering transactions checklists.


Table of contents:
Chapter 1
Corporate Partnering/Strategic Alliances
Chapter 2 Preliminary Agreements
Chapter 3 The Alliance Agreements
Chapter 4 Equity Investments by One Partner in the Other
Chapter 5 Partnering with Universities and Non-Profit Research Institutes
Chapter 6 Spin-Out Transactions
Chapter 7 Life Sciences Transactions
Chapter 8 Software, Semi-Conductor and New Media Development and Licensing Arrangements
Chapter 9 Virtual Company/Outsourcing/Off-Shoring Agreements
Chapter 10 Teaming Agreement

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science and technology

Corporate Law News Tracker

There is no better way to stay on top of key developments in corporate law in Canada. When you subscribe to the Corporate Law News Tracker, you get notices of all updates via e-mail. Your updates give you instant access to changes in corporate law that originate from a variety of primary and secondary source such as press releases and cases.

This current awareness tool also give you a 10-day summary and 60-day archive of past news items, organized federally and provincially, in a searchable format.

If you would like more details about this product, or would like to order a copy online, please click here.




science and technology

Corporate Finance and the Securities Laws, Fourth Edition

Corporate Finance and the Securities Laws has been winning over practitioners with its clear "how to do it" approach ever since its publication in 1990. This acclaimed guide is now completely updated in this Fourth Edition to help you meet the challenges of raising capital in today's increasingly regulated marketplace.

Written in plain English by two top experts in the field, this guide is the go-to resource that explains the mechanics of corporate finance together with the statutes that govern each type of deal.

You will receive expert corporate finance analysis, procedural guidance and practical securities law pointers every step of the way to help you structure all types of corporate finance deals, root out problems before deals are put in motion, shepherd transactions through the regulatory process and know what to do when securities law problems crop up.

Table of Contents:

  • Chapter 1: Overviews of the Securities Act of 1933 and the Integrated Disclosure System
  • Chapter 2: Syndicate Procedures and Underwriting Documents
  • Chapter 3: Selected Issues in the Registration and Distribution Process
  • Chapter 4: Manipulative Practices and Market Activities During Distributions
  • Chapter 5: Liabilities and Due Diligence
  • Chapter 6: Rules of the Self-Regulatory Organizations
  • Chapter 7: Private Placements
  • Chapter 8: Shelf Registrations (Rule 415)
  • Chapter 9: International Financings
  • Chapter 10: Commercial Paper
  • Chapter 11: Innovative Financing Techniques
  • Chapter 12: Convertible, Exchangeable and "Linked" Securities; Warrants
  • Chapter 13: Transactions with Securityholders: Stock Repurchases, Debt Restructurings and Rights Offerings
  • Chapter 14: Asset-Backed Securities

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science and technology

Corporate Controller's Handbook of Financial Management (2014-2015) W/CD-ROM (U.S.)

Jae K. Shim, PhD,
Joel G. Siegel, Ph.D., CPA,
Nick Dauber, MS, CPA

A comprehensive source of practical solutions, strategies, techniques, procedures, and formulas covering all key aspects of accounting and financial management. Its examples, checklists, step-by-step instructions, and other practical working tools simplify complex financial management issues and give CFOs, corporate financial managers, and controller’s quick answers to day-to-day questions.

The Handbook covers important developments in government rules, accounting procedures, taxation and information technology. It includes references to relevant topics of the FASB Accounting Standards Codification references, as well as Accounting Standards Updates. The practical, hands-on guidance helps diagnose a firm's financial health, boost financial results, avoid unpleasant surprises, cut costs, and make financial decisions with confidence.

This edition also includes a free, back-of-the book CD-ROM containing searchable PDFs of each chapter, along with the following Excel forms:

- Capital Budgeting: Advice of Project Change Form
- Capital Budgeting: Appropriation Request Form
- Capital Budgeting: Economic Feasibility Study for a New Information System
- Capital Budgeting: Initial Cash Outlay and Operating Costs Checklist for a New Information System
- Capital Budgeting: Lease Versus Purchase Evaluation Report
- Capital Budgeting: Project Application Form
- Internal Control: Internal Control Assessment Form
- Internal Control: Computer Applications
- Checklist: Medium to Large Business
- Internal Control: Financial Reporting Information Systems and Controls Checklist — Medium to Large Business
- Variance Analysis: Daily Labor Mix Report
- Variance Analysis: Daily Material Usage Report by Week
- Variance Analysis: Labor Performance Report
- Variance Analysis: Monthly Material Variance Report
- Variance Analysis: Marketing Performance Report for a Regional Sales Manager
- Variance Analysis: Marketing Performance Report for a Vice-President

Related Products

U.S. Master Tax Guide (2015)
INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition)
Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.)
State Tax Handbook (2015)
U.S. Master Depreciation Guide (2015)
Affordable

If you would like more details about this product, or would like to order a copy online, please click here.




science and technology

Corporate Controller's Handbook of Financial Management (2013-2014)

A comprehensive source of practical solutions, strategies, techniques, procedures, and formulas covering all key aspects of accounting and financial management.  Its examples, checklists, step-by-step instructions, and other practical working tools simplify complex financial management issues and give you answers to day-to-day questions.  

The Handbook covers important developments in government rules, accounting procedures, taxation and information technology. It includes references to relevant topics of the FASB Accounting Standards Codification references, as well as Accounting Standards Updates. The practical, hands-on guidance helps diagnose a firm's financial health, boost financial results, avoid unpleasant surprises, cut costs, and make financial decisions with confidence.

This edition also includes a free CD-ROM containing searchable PDFs of each chapter, along with the following Excel forms:

-    Capital Budgeting: Advice of Project Change Form
-    Capital Budgeting: Appropriation Request Form
-    Capital Budgeting: Economic Feasibility Study for a New Information System
-    Capital Budgeting: Initial Cash Outlay and Operating Costs Checklist for a New Information System
-    Capital Budgeting: Lease Versus Purchase Evaluation Report
-    Capital Budgeting: Project Application Form
-    Internal Control: Internal Control Assessment Form
-    Internal Control: Computer Applications
-    Checklist: Medium to Large Business
-    Internal Control: Financial Reporting Information Systems and Controls Checklist — Medium to Large Business
-    Variance Analysis: Daily Labor Mix Report
-    Variance Analysis: Daily Material Usage Report by Week
-    Variance Analysis: Labor Performance Report
-    Variance Analysis: Monthly Material Variance Report
-    Variance Analysis: Marketing Performance Report for a Regional Sales Manager
-    Variance Analysis: Marketing Performance Report for a Vice-President

If you would like more details about this product, or would like to order a copy online, please click here.




science and technology

Corporate Controller's Handbook of Financial Management (2012-2013) (U.S.)

Available: June 2012

A comprehensive source of practical solutions, strategies, techniques, procedures, and formulas covering all key aspects of accounting and financial management.  Its examples, checklists, step-by-step instructions, and other practical working tools simplify complex financial management issues and give you answers to day-to-day questions. 

The Handbook covers important developments in government rules, accounting procedures, taxation and information technology. It includes references to relevant topics of the FASB Accounting Standards Codification references, as well as Accounting Standards Updates. The practical, hands-on guidance helps diagnose a firm's financial health, boost financial results, avoid unpleasant surprises, cut costs, and make financial decisions with confidence.

This edition also includes a free CD-ROM containing searchable PDFs of each chapter, along with the following Excel forms:

  • Capital Budgeting: Advice of Project Change Form
  • Capital Budgeting: Appropriation Request Form
  • Capital Budgeting: Economic Feasibility Study for a New Information System
  • Capital Budgeting: Initial Cash Outlay and Operating Costs Checklist for a New Information System
  • Capital Budgeting: Lease Versus Purchase Evaluation Report
  • Capital Budgeting: Project Application Form
  • Internal Control: Internal Control Assessment Form
  • Internal Control: Computer Applications
  • Checklist: Medium to Large Business
  • Internal Control: Financial Reporting Information Systems and Controls Checklist — Medium to Large Business
  • Variance Analysis: Daily Labor Mix Report
  • Variance Analysis: Daily Material Usage Report by Week
  • Variance Analysis: Labor Performance Report
  • Variance Analysis: Monthly Material Variance Report
  • Variance Analysis: Marketing Performance Report for a Regional Sales Manager
  • Variance Analysis: Marketing Performance Report for a Vice-President

Related books:

 

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science and technology

Corporate Brief

Staying up-to-date on corporate law is an essential part of the job, but it can be time-consuming to collect a series of different current awareness tools. The Corporate Brief newsletter features:

  • Monthly practice-based news article
  • Legislative Updates
  • Recent cases with summaries from provincial and federal courts with links to full text

Topics covered include:

  • Corporate Finance
  • Shareholders
  • Financial Disclosure
  • Competition Law
  • Investigation and Remedies
  • Bankruptcy and Insolvency
  • Liquidation and Dissolution
  • Not-for-profit Corporations
  • Foreign Investment

If you would like more details about this product, or would like to order a copy online, please click here.




science and technology

Controller’s Handbook, 2nd Edition

Controller's Handbook focuses on practical ways to meet the many challenges faced by controllers and financial managers in small and medium-sized companies and provides guidance to ensure sound financial controllership. It uses the Plan, Do, Check and Act (PDCA) management model to effectively deploy organizational resources to achieve planned outcomes. Also provided are checklists to help controllers focus on implementing key tools.

Topics covered:

  • Planning management
  • Core accounting process management
  • Reporting and information management
  • People and relationship management
  • Special situations

Updates include:

  • Expanded material on ethics, corporate governance, and internal controls
  • Improved and additional checklists, useful forms, insightful tips, and situation summaries
  • Updated appendices on further reading and references

Table of Contents (subject to modification)

  • Introduction
  • Planning: developing plans and strategies
  • Execution: developing and managing effective processes
  • Relationship management: building the networks for success
  • Checking: building a performance-measurement system
  • Using fact-based decision making to take action
  • Special situations
  • References
  • Appendices and templates

About the Author
Nick Shepherd, FCMC, CGA, FCCA, has more than 40 years of business experience. Since 1989, he has run his own management consulting and professional development company, EduVision Inc., which provides management consulting and development services to public and private sector organizations.

A fellow of the Institute of Certified Management Consultants of Ontario (Honour Roll), and past president of the Institute, Nick is past chair of the National Certification Committee for all Institutes of Management Consulting across Canada and is also past chair of the Professional Standards Committee of the International Council of Management Consulting Institutes. He has been a Certified General Accountant for over 25 years, and is a fellow of the Chartered Association of Certified Accountants (UK), a senior member of the American Society for Quality, and past chair of the Quality Costs Committee of the Management Quality Division. He is also a member of Mensa Canada.

Nick is a well-known professional development facilitator, and teaches both the three-day Essentials of Controllership program and the two-day Decision Making and Costing for Controllers advanced program. He also presents many professional development workshops across Canada annually. In 2006, he received the President's Award for Education from the Certified General Accountants Association of British Columbia.

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science and technology

Contract Enforcement

Use the power of the courts to your advantage to grant equitable, non-monetary relief in contract enforcement when you follow the incomparable guidance of Yorio and Thel. With current, detailed information for today's practitioner, Contract Enforcement covers every aspect of the availability and inherent limitations of equitable remedies in such contract areas as real estate, sale of goods, intangible personality, construction contracts, covenants not to compete, wills and other property agreements, employment agreements, franchise agreements and international trade.

You will find in-depth analysis of the policies that underlie contract remedies, as well as clear explanations of the practical consequences of those policies in contract litigation. The effect on availability of equitable relief by such factors as right to a jury trial, legal limits on contract damages, disgorgement of profits and agreed remedies are also examined.

Throughout the book, you'll find concise analysis of all significant specific performance cases, legislation and commentary.

Table of contents:
Part I: General Principles of Equitable Relief
Chapter 1 Overview of Contract Remedies
Chapter 2 The Adequacy Test
Chapter 3 Practical Limitations
Chapter 4 Equitable Defenses - An Overview
Chapter 5 Equitable Defenses - In Particular
Chapter 6 Mutuality of Remedy
Chapter 7 Insolvency

Part II: Relationship Between Legal and Equitable Relief
Chapter 8 Limitations on Damages
Chapter 9 Monetary Adjustments

Part III: Survey of Particular Contracts
Chapter 10 Real Estate
Chapter 11 The Sales of Goods
Chapter 12 Intangible

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science and technology

Contemporary Tax Practice: Research, Planning and Strategies (Third Edition)

Authors: John O. Everett, Cherie Hennig and Nancy Nichols

This all new text provides a solid foundation of tax research skills by teaching the nuances of conducting tax research in today’s environment. The book then provides exposure to frequently encountered tax planning topics and strategies, better preparing users for their future in tax practice.

Build a solid foundation

  • Early chapters are devoted to relevant legislative, administrative and judicial authorities, so users understand the how’s and the why’s behind tax practice today
  • Users will gain a thorough understanding of how to perform tax research in today’s environment
  • Landmark judicial decisions are presented, covering areas such as gross income, deductions, property gains and accounting methods
  • Users gain exposure to tax practice issues and learn about tax communications
  • Each chapter features case studies and research questions which highlight the real-world relevance of tax research and tax planning.
Then take it to the next level
  •  Offers coverage of many key tax planning opportunities and strategies on topics such as individuals, retirement, choice of entity, closely held businesses and more
  • This book also provides coverage of critical financial reporting issues such as FAS 109, FIN 48, and Schedule M3, which significantly impact and influence the way practitioners advise their clients
  • A chapter on Tax Reform Proposals is also included in order to familiarize the reader with terms and topics such as the flat tax, Value- Added (VAT) Tax, the Fair Tax and much more
Table of Contents:
  • Introduction to Tax Authority — Legislative Authority
  • Introduction to Tax Authority — Administrative Authority
  • Introduction to Tax Authority — Judicial Authority
  • Tax Research — Locating and Assessing Tax Authority
  • Landmark Judicial Decisions — Gross Income
  • Landmark Judicial Decisions — Deductions
  • Landmark Judicial Decisions — Property Gains and Losses
  • Landmark Judicial Decisions — Accounting Methods and Records
  • Tax Practice — Procedures, Administration and Sanctions
  • Tax Communications: Anatomy of a Tax Engagement
  • Tax Planning Strategies — Individual Taxpayers
  • Tax Planning Strategies — Retirement Issues
  • Tax Planning Strategies — Estate & Gift Tax Basics
  • Tax Planning Strategies — Advanced Estate & Gift, and Income Tax Issues
  • Tax Planning Strategies — Choice of Business Entity
  • Tax Planning Strategies — Closely-Held Business
  • The Tax Accrual: An Introduction to Financial Accounting Issues & Book Tax Differences
  • Tax Reform Proposals

696 pages

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science and technology

Construction Industry Tax Issues, 2013 (U.S.)

A supplement to the U.S. Master Tax Guide providing additional coverage of the federal tax rules applicable to participants in the construction industry including contractors, subcontractors, and real estate developers.  The publication provides helpful and practical guidance on today’s federal tax laws that affect 2012 returns such as accounting for long or short term construction contracts, common deductible business expenses, and classifying workers as employees or independent contractors.  Significant new tax developments are conveniently highlighted and concisely explained for quick reference and understanding. In addition, “Examples” are provided that illustrate the application of the tax laws.
 
Accounting for Construction Contracts
• Accounting for Long-Term Contracts
— Percentage-of-Completion Method (PCM)
— Look-Back Interest
— Home Construction Contract Exception
— Small Construction Contractor Exception
    — Completed Contract Method
• Accounting for Short-Term Contracts
    — Cash Method
    — Accrual Method
— Exempt-Contract Percentage of Completion Method
• Allocation of Costs
• Changing Accounting Methods

Business Expenses
• Trade or Business Expenses
    — Tools and Supplies
    — Rental Equipment
    — Insurance
    — Business Licenses
    — Trade Association Dues
    — Legal and Professional Fees
    — Advertising
• Compensation and Benefits
• Taxes and Interest
• Code Sec. 179 Expensing and Depreciation
• Car and Truck Expenses
• Travel, Meals, and Entertainment
• Home Office Expenses
• Domestic Production Activities

Business Expenses continued …
• Other Business Expenses
— Business Bad Debts
— Casualty Losses
— Net Operating Losses (NOLs)
— Continuing Education

Employee Tool Reimbursement Plans
• Accountable v. Non-Accountable Plans
• Business Connection
• Substantiation of Expenses
• Return of Excess Reimbursements

Employment and Other Taxes
• Employee vs. Independent Contractor
    — Worker Classification
    — Subcontractors
    — Day Laborers
• Income Tax Withholding
    — Backup Withholding
• FICA & FUTA Taxes
• Self-Employment Income
• Other Taxes

Real Estate Developers
• Real Property Subdivided for Sale
• Common Improvements
• Acquisition Costs
• Sale or Disposit

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science and technology

Construction Delay Claims

Everything you could want to know about delays, damages and more. This book provides thorough coverage of delay and impact claims. The authors explain different types of delays, how delays occur and the effects of such delays. The book discusses how damages are calculated; what types of clauses to include in the construction contract concerning scheduling, delays and impacts; and how project delays and claims arise under the various project delivery methods.

In addition, a number of chapters are devoted to impact claims-disruption, lost labor productivity and acceleration. This book, containing at-a-glance charts and checklists, as well as over 1,500 cases, is a significant resource for those involved in managing and measuring time.

Table of contents:
Short Reference List
Chapter 1
Delay
Chapter 2 Addressing Delay and Disruption in the Contract
Chapter 3 Responsibility for Delay
Chapter 4 Effects of Delay
Chapter 5 Delays, Disruptions, and Lost Labor Productivity
Chapter 6 Acceleration
Chapter 7 Project Delivery Methods and Delay Claims
Chapter 8 Recognizing and Dealing with Delays and Other Disruptions
Chapter 9 Processing Claims
Chapter 10 Analysis of Claims
Chapter 11 Using the Schedule to Prove Delay and Disruptions
Chapter 12 Delay Damages
Chapter 13 Establishing the Basis of Liability
Chapter 14 Dispute Resolution Forums
Chapter 15 Sureties and Delay Claims
Chapter 16 Avoiding and Minimizing Claims
Table of Authorities
Index

 

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science and technology

Consent to Treatment: A Practical Guide, Fourth Edition

Consent to Treatment is the single-volume complete library of patient consent topics and solutions. Written by an experienced health care attorney and risk manager, this leading resource helps you formulate your own effective, voluntary and lawful policies and procedures, so that you can successfully limit liability and avoid litigation.

Described as the bible on consent by health lawyers and risk managers, it was recently reviewed by the Journal of the American Medical Association and has been cited in over 90 law review articles and 20 court decisions, including a landmark ruling by the U.S. Supreme Court regarding end-of-life choice-making.

This handbook helps you navigate both common and complex topics to remain compliant with state and federal laws. The Fourth Edition has been updated to include information on the new algorithm on therapeutic consent process. It also includes important developments on HIV testing, human research, minors and organ donation and details the new CMS interpretive guidelines on informed consent

Table of Contents:

  • Chapter 1: The Rules for Consent to Treatment
  • Chapter 2: Exceptions to the Rules
  • Chapter 3: Reproductive Matters and Consent
  • Chapter 4: Prisoners and Detainees
  • Chapter 5: Minors
  • Chapter 6: Mental Illness, Mental and Developmental Disability, and Consent
  • Chapter 7: The Right to Refuse Treatment
  • Chapter 8: Human Research and Experimentation
  • Chapter 9: Organ Donation and Autopsy
  • Chapter 10: The Elderly and Consent
  • Chapter 11: Alcohol, Drug, and Substance Abuse in the Workplace: Consent Issues
  • Chapter 12: Documentation of Consent and Practical Rules for Consent
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      science and technology

      Confidentiality in International Commercial Arbitration

      Published: June 2011


      Confidentiality in International Commercial Arbitration deciphers the current degree of confidentiality in international commercial arbitration as reflected by the most important arbitration rules, national laws, other arbitration-related enactments, and practices of arbitral tribunals and domestic courts globally. Drawing on this data and analysis, the author then sets forth criteria to assess the breach of confidentiality in international arbitration and the proper rules for protecting or sanctioning such breaches.

      What do we understand by confidentiality in arbitration? What are its limitations? Who is bound to observe it? How can we quantify its breach? In addressing these questions, the book engages such issues as the following:

      • Reasons for disclosure – e.g., for the establishment of a defence, for the enforcement of rights, in the public interest or in the interests of justice
      • Disclosure by consent, express or implied
      • Circumstances triggering statutory obligation of disclosure
      • Recent trends towards greater transparency in investor-State arbitration
      • Court measures in support of arbitral confidentiality such as award of damages for breach of confidentiality
      • Categories of persons bound by confidentiality, including third parties such as witnesses and experts

      Structured along the main stages of the arbitral process, the analysis covers the duty of confidentiality from the initiation of arbitral proceedings through their unfolding to the issuance of the award and after. The scope of confidentiality is reviewed in the practice of arbitral tribunals and domestic courts, and from the perspective of international arbitration institutions, with detailed attention to various arbitration rules and numerous significant cases.

      In its elucidation of the amount of confidentiality that ‘veils’ each phase of the arbitral process, and its ground-breaking identification of ‘patterns of disclosure’, this book is sure to raise awareness about the various facets and problems posed by confidentiality in arbitration. Although its scholarly contribution to the law of international commercial arbitration cannot be gainsaid, corporate counsel worldwide will quickly prize its more practical value.


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      science and technology

      Comtax Systems

      Identify opportunities to minimize tax costs and optimize net profit for cross-border transactions

      If you would like more details about this product, or would like to order a copy online, please click here.




      science and technology

      Comtax System

      Comtax System - Identify opportunities to minimize tax costs and optimize net profit for cross-border transactions.

      If you would like more details about this product, or would like to order a copy online, please click here.




      science and technology

      Comtax Basic

      With Comtax Basic understanding and capitalizing on the tax implications of cross-border payments of dividends, interest, royalties, fees and capital gains on shares is considerably faster and easier.

      If you would like more details about this product, or would like to order a copy online, please click here.




      science and technology

      Comtax Basic

      Reduce the complexities of tax calculations and optimize net profit for cross-border transactions

      If you would like more details about this product, or would like to order a copy online, please click here.