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Archived Webinar - The Use of Trusts in Estate and Business Planning

Trusts have become extremely valuable tools when planning for the continuance of a person's estate, and are often used in business succession planning as well. For example, discretionary trusts are one of the most flexible tax planning tools available. However, there are many types of trusts, and each can be used to tailor specific planning needs.



Just as trusts are a valuable tool, there are also many tax and legal traps that one needs to be cognizant of when using them in client situations. For example, the very creation of the trust can be particularly troublesome if it is not set up with the correct attributes or if assets are not transferred to it correctly.

This 2 hour webinar will provide a practical and complete overview of the legal definitions and considerations of various trust types, as well as reviewing important tax considerations when planning with trusts. Examples of suggested tax planning structures and related tips will also be provided.



More specifically, topics covered will include:

  • What elements are required for a properly created trust
  • Tax issues to review when creating a trust and in particular the tax attribution rules
  • Review of types of trusts used in estate and business planning - including insurance trusts, spendthrift trusts, asset protection trusts, private foundation trusts and trusts created for probate and estate tax minimization and income splitting
  • Change of trustees - change of control from a tax perspective
  • What are the tax and other limitations of amending a trust once created
  • What ongoing obligations do trustees have to beneficiaries, including reporting and trust accounting

 




 

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




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Antitrust Law: An Analysis of Antitrust Principles and Their Application

The authority of Antitrust Law is second to none. It has been cited more than 50 times by both the Supreme Court and FTC and more than 1,000 times by the federal courts. Most recently it was cited by the Supreme Court in Pacific Bell v LinkLine Communications.

No other source gives you all the law to avoid antitrust liability as you plan marketing strategies, develop pricing policies, structure mergers and prove - or defend against - antitrust injury, monopolization, conspiracy and other allegations. It includes real-world examples and in-depth examination of thousands of cases.

In 2008, the USDOJ Antitrust Division presented Hovenkamp with the prestigious John Sherman Award. This annual award is given for outstanding contributions to the field of antitrust law, the protection of American consumers and the preservation of economic liberty.

The latest release includes Volumes 3, 3A and 3B of the Third Edition, which have been revised and greatly expanded.

Table of Contents:

  • Chapter 1: Objectives of the Antitrust Laws
  • Chapter 2: Domain of the Antitrust Laws: Jurisdiction, Immunities, and Exclusion from Coverage
  • Chapter 3: The System of Remedies: Basic Issues
  • Chapter 4: The Economic Basis for Antitrust Policy
  • Chapter 5: Market Power and Market Definition
  • Chapter 6: Monopolization
  • Chapter 7: Monopolization: Particular Exclusionary Practices
  • Chapter 8: Power and the Power-Conduct Relationship in Monopolization and Attempt
  • Chapter 9: Mergers: Generally and Horizontal
  • Chapter 10: Vertical Mergers
  • Chapter 11: Conglomerate Mergers
  • Chapter 12: Partial Acquisitions and Post-Acquisition Evidence
  • Chapter 13: Interlocking Directors
  • Chapter 14: Conspiracy, Horizontal and Vertical
  • Chapter 15: "Rule of Reason" and "Per Se Rule" - General Issues
  • Chapter 16: Vertical Distribution Restraints Limiting Intrabrand Competition
  • Chapter 17: Tying Arrangements
  • Chapter 18: Exclusive Dealing and Related Practices
  • Chapter 19: Horizontal Agreements: An Introduction
  • Chapter 20: Horizontal Agreements Limiting Participants' Output
  • Chapter 21: Horizontal Agreements Facilitating Development, Production, or Distribution
  • Chapter 22: Horizontal Agreements Excluding Rivals
  • Chapter 23: The Robinson-Patman Act
  • Chapter 24: State Antitrust Law: A Brief Introduction
  • Complete Table of Contents
  • Chapter Table of Cases
  • Index

 

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




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Almanac of Business & Industrial Financial Ratios (2015) (U.S.)

Philip Wilson

The comprehensive resource puts 50 comparative performance indicators at the practitioner's command and covers all of North America (U.S., Canada, and Mexico) using NAICS data. The Almanac provides financial information that is calculated and derived from the latest available IRS data on nearly 5 million U.S. and international companies. The Almanac gives you accurate performance data for 50 operating and financial factors in 199 industries.

Data for each industry is divided into 13 categories based on company size, so you'll find a precise benchmark against which to measure any company's performance. One quick glance at the appropriate field of business and company-size category and you've found the definitive starting point for competitive performance analysis. The Almanac provides competitive norms in actual dollar amounts for revenue and capital factors, such as net receivables, net property, inventories, total assets, portfolio income, and more. It then gives you important average operating costs in percent of net sales, including cost of operations, pensions and benefits, interest, and more.

The Almanac provides ratios for industry-wide results for inventory turnover, current assets to working capital, quick ratio, asset turnover, and others. It also provides other critical financial factors in percentages, including debt ratio, return on assets, and return on equity, and profit margin.

It comes complete with a CD that contains a special Excel Spreadsheet Template that can be used to input data on a given company to see how a company compares with the data provided in the Almanac.

The book is organized by the following major industry sectors, which in turn cover 199 industries, including:

  • Agriculture, forestry, fishing, and hunting
  • Mining
  • Utilities
  • Construction
  • Manufacturing
  • Wholesale trade
  • Retail trade
  • Transportation and warehousing
  • Information
  • Finance and insurance
  • Real estate and rental leasing
  • Professional, scientific and technical services
  • Management of companies (holding companies)
  • Administrative and support and waste management and remediation services
  • Health care and social assistance
  • Arts, entertainment and recreation
  • Accommodation and food services
  • Other services (including repair and maintenance, automotive repair and maintenance, personal and laundry services, and religious, grant-making, civic, and professional organizations)

8 ½" x 11"   824 pages

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Full Article


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Almanac of Business & Industrial Financial Ratios (2014)

Author: Dr. Leo Troy

The comprehensive resource puts 50 comparative performance indicators at the practitioner's command and covers all of North America (U.S., Canada, and Mexico) using NAICS data. The Almanac provides financial information that is calculated and derived from the latest available IRS data on nearly 5 million U.S. and international companies. The Almanac gives you accurate performance data for 50 operating and financial factors in 199 industries.

Data for each industry is divided into 13 categories based on company size. You'll find a precise benchmark against which to measure any company's performance. One quick glance at the appropriate field of business and company-size category and you've found the definitive starting point for competitive performance analysis. The Almanac provides competitive norms in actual dollar amounts for revenue and capital factors, such as net receivables, net property, inventories, total assets, portfolio income, and more. It then gives you average operating costs in percent of net sales, including cost of operations, pensions and benefits, interest, and more.

The Almanac provides ratios for industry-wide results for inventory turnover, current assets to working capital, quick ratio, asset turnover, and others. It also provides other critical financial factors in percentages, including debt ratio, return on assets, and return on equity, and profit margin.

Comes complete with a CD that contains a special Excel Spreadsheet Template that can be used to input data on a given company to see how a company compares with the data provided in the Almanac.

The book is organized by the following major industry sectors, which in turn cover 199 industries, including:

  • Agriculture, forestry, fishing, and hunting
  • Mining
  • Utilities
  • Construction
  • Manufacturing
  • Wholesale trade
  • Retail trade
  • Transportation and warehousing
  • Information
  • Finance and insurance
  • Real estate and rental leasing
  • Professional, scientific and technical services
  • Management of companies (holding companies)
  • Administrative and support and waste management and remediation
    services
  • Health care and social assistance
  • Arts, entertainment and recreation
  • Accommodation and food services
  • Other services (including repair and maintenance, automotive repair and maintenance, personal and laundry services, and religious, grant-making, civic, and professional organizations)

824 pages

Related Products

2013 U.S. Master Tax Guide + the

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




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Almanac of Business & Industrial Financial Ratios (2013)

Author: Dr. Leo Troy

The comprehensive resource puts 50 comparative performance indicators at the practitioner's command and covers all of North America (U.S., Canada, and Mexico) using NAICS data. The Almanac provides financial information that is calculated and derived from the latest available IRS data on nearly 5 million U.S. and international companies. The Almanac gives you accurate performance data for 50 operating and financial factors in 199 industries. 

Data for each industry is divided into 13 categories based on company size, so you'll find a precise benchmark against which to measure any company's performance. One quick glance at the appropriate field of business and company-size category and you've found the definitive starting point for competitive performance analysis. The Almanac provides competitive norms in actual dollar amounts for revenue and capital factors, such as net receivables, net property, inventories, total assets, portfolio income, and more. It then gives you important average operating costs in percent of net sales, including cost of operations, pensions and benefits, interest, and more.

The Almanac provides ratios for industry-wide results for inventory turnover, current assets to working capital, quick ratio, asset turnover, and others. It also provides other critical financial factors in percentages, including debt ratio, return on assets, and return on equity, and profit margin.
The Almanac of Business and Industrial Financial Ratios comes complete with a CD that contains a special Excel Spreadsheet Template that can be used to input data on a given company to see how a company compares with the data provided in the Almanac.

The book is organized by the following major industry sectors, which in turn cover 199 industries, including:

  • Agriculture, forestry, fishing, and hunting
  • Mining
  • Utilities
  • Construction
  • Manufacturing
  • Wholesale trade
  • Retail trade
  • Transportation and warehousing
  • Information
  • Finance and insurance
  • Real estate and rental leasing
  • Professional, scientific and technical services
  • Management of companies (holding companies)
  • Administrative and support and waste management and remediation services
  • Health care and social assistance
  • Arts, entertainment and recreation
  • Accommodation and food services
  • Other services (including repair and maintenance, automotive repair and maintenance, personal and laundry services, and religious, grant-making, civic, and professional organizations)

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




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Affordable Care Act – Law, Regulatory Explanation and Analysis (2015) (U.S.)

With the publication of this book, CCH is providing practitioners with a single integrated law and explanation of the tax provisions of the landmark health reform legislation and guidance. This resource includes IRS regulations and other regulatory decrees executing the many aspects of health care reform. This edition contains complete coverage of the final employer mandate regulations, the simplified options for employer reporting, the small employer health credit regulations, the premium assistance tax credit reporting and much more.

The law is arranged in code section sequence with italicized type used for all new language that amends previous code sections.

CHAPTER 1.    HEALTH CARE REFORM

  • Timeline and Implementation
CHAPTER 2.     INDIVIDUALS
  • Individual Health Insurance Mandate
  • Health Insurance Premium Assistance Refundable Credit
  • Itemized Deduction for Medical Expenses
  • Medical Benefits for Children Under Age 27
CHAPTER 3.     BUSINESSES
  • Employer Mandate to Provide Health Insurance
  • Small Employer Health Insurance Credit
  • Exchange-Participating Qualified Health Plans Offered Through Cafeteria Plans
  • Health Flexible Spending Accounts Offered in Cafeteria Plans
  • Simple Cafeteria Plans
  • Elimination of Deduction for Federal Subsidies for Certain Retiree Prescription Drug Plans
  • Limitation on Excessive Employee Remuneration
  • Excise Tax on High Cost Employer-Sponsored Health Coverage
  • Excise Tax on Sales of Medical Devices
  • Fee on Manufacturers and Importers of Prescription Drugs
  • Additional Requirements for Charitable Hospitals
CHAPTER 4.     INFORMATION REPORTING REQUIREMENTS
  • Inclusion of Cost of Employer-Sponsored Health Coverage on W-2
  • Health Care Coverage Reporting
  • Reporting of Employer Health Insurance Coverage
CHAPTER 5.     HEALTH CARE EXCHANGES AND OTHER PROVISIONS GOVERNING HEALTH CARE PLANS
  • Establishment of Health Insurance Exchanges
  • Exchange Requirements—American Health Benefit Exchanges
  • Small Business Health Options Program (SHOP Exchange)
  • Procedures for Determining Eligibility for Exchange Participation, Tax Credits, and Cost-Sharing Reductions
  • Cost-Sharing Reductions
  • Advance Determinations and Payments
  • Contents of Essential Health Benefits Package
  • Grandfathered Plans in the Individual and Group Health Markets
  • If you would like more details about this product, or would like to order a copy online, please click here.




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ADR in Business: Practice and Issues Across Countries and Cultures, Volume II

Published: January 2011


Whether the ‘A’ stands for ‘appropriate’, ‘amicable’, or ‘alternative’, all out of court dispute resolution modes, collected under the banner term ‘ADR’ , aim to assist the business world in overcoming relational differences in a truly manageable way.

The first edition of this book (2006) contributed to a global awareness that ADR is important in its own right, and not simply as a substitute for litigation or arbitration. Now, drawing on a wealth of new sources and developments, including the flourishing of hybrid forms of ADR, the subject matter has been largely augmented and expanded on two fronts: in-depth analysis (both descriptive and comparative) of methodology, expectations and outcomes and extended geographical coverage across all continents.

ADR in Business: Practice and Issues Across Countries and Cultures, Volume II covers twenty-nine ‘intertwined but variegated’ essays (to use the editor’s characterization) that provide substantial insight in such specific topics as:

  • ADR’s flexible procedures as controlled by the parties
  • ADR’s facilitation of the continuation of relations between the parties
  • Privilege and confidentiality
  • Involvement of non-legal professionals
  • The identity and the role of the ‘neutral’ as well as the role of the arbitrator
  • The implementation of ICC and other international ADR rules
  • The workings of Dispute Boards and
  • The role of ADR in securing investment and other specific objectives

In its compound thesis – growing in relevance every day – that numerous dispute resolution methods exist whose goals and developments are varied but fundamentally complementary, the multifaceted approach presented here is of immeasurable value to any business party, particularly at the international level.

Practitioners faced with drafting a dispute resolution clause in a contract, or dealing with a dispute that has arisen, will find expert guidance here, and academics will expand their awareness of the issues raised by ADR, in particular as it relates to arbitration. A broad cross section of interested professionals will discover ample material for comparative study of how disputes are approached and resolved in numerous countries and cultures.

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




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2012 U.S. Tax Needs Diagnosis Card

Answer a few questions using this simple tool and help us help you choose the most relevant package for you. Send us the results and we will then propose the best products among more than 400 titles. No obligation of any kind of course. You can download the diagnosis card here.

 

You can also consult our US and International catalogue here.

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




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Prozesse reflexiven Entwerfens: Processes of reflexive design / Margitta Buchert (ed.)

Rotch Library - NA2750.P778 2018




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Ideological equals: women architects in socialist Europe 1945-1989 / edited by Mary Pepchinski and Mariann Simon

Rotch Library - NA1997.I34 2017




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Building Eden: the beginning of Miami-Dade County's visionary park system / Rocco Ceo, Joanna Lombard ; contemporary photography by Steven Brooke

Rotch Library - SB482.F6 B85 2018




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Migrant housing: architecture, dwelling, migration / Mirjana Lozanovska

Rotch Library - NA7125.L69 2019




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Beauty, memory, unity: a theory of proportion in architecture and design / Steve Bass

Rotch Library - NA2760.B37 2019




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Precision in architecture: certainty, ambiguity and deviation / Mhairi McVicar

Rotch Library - NA2750.M38 2019




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Drawing imagining building: embodiment in architectural design practices / Paul Emmons

Rotch Library - NA2705.E46 2019




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Handbook of fire and explosion protection engineering principles for oil, gas, chemical, and related facilities / Dennis P. Nolan

Online Resource




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Prestandard for Performance-Based Wind Design.

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Temporary works: principles of design and construction.

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Fire design of steel structures: ec1 - actions onstructures actions on str. exposed to fire. ec3 ... design of steel structures part 1-2.

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Millennials in architecture: generations, disruption, and the legacy of a profession / Darius Sollohub

Rotch Library - NA2543.S6 S6375 2019




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Housing shaped by labour: the architecture of scarcity in informal settlements / Ana Rosa Chagas Cavalcanti

Rotch Library - NA7555.B6 C38 2018




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Forensic analysis of fire debris and explosives / Kenyon Evans-Nguyen, Katherine Hutches, editors

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Experimental architecture: designing the unknown / Rachel Armstrong

Rotch Library - NA1995.A765 2020




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From crisis to crisis: debates on why architecture criticism matters today / editors, Nasrin Seraji, Sony Devabhaktuni, Xiaoxuan Lu

Rotch Library - NA2599.5.F76 2019




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All sides to an oval: properties, parameters and Borromini's mysterious construction / Angelo Alessandro Mazzotti

Online Resource




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Neocolonialism and built heritage: echoes of empire in Africa, Asia, and Europe / edited by Daniel E. Coslett

Rotch Library - NA2543.I47 N46 2019




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Professionalism in the built heritage sector: edited contributions to the International Conference on Professionalism in the Built Heritage Sector, Arenberg Castle, Leuven, Belgium, February 5-8, 2018 / editors, Koen van Balen & Aziliz Vandesande

Rotch Library - NA105.I5747 2018




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Diagnosis and Robust Control of Complex Building Central Chilling Systems for Enhanced Energy Performance Dian-Ce Gao

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Nicole De Vésian -- gardens: modern design in Provence / Louisa Jones

Rotch Library - SB470.V47 J66 2019




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Heating Systems Troubleshooting & Repair: Maintenance Tips and Forensic Observations.

Online Resource




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Congreso internacional eficiencia engergética y edificación histórica: actas = International conference energy efficiency in historic buildings: proceedings / edited by Fundación de Casas Históricas y Singulares, Fundación Ar

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Zaha Hadid Architects: diseño como segunda naturaleza = design as second nature / textos = texts, Shajay Bhooshan [and five others]

Rotch Library - NA1469.H33 A4 2018




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The art of joining: designing the universal connector / edited by Phillip Denny and Adam Przywara

Rotch Library - NA680.A78 2019




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Comprehensive tectonics: technical building assemblies from the ground to the sky / edited by Alexis Gregory

Rotch Library - NA2840.C595 2019




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Signal. image. architecture.: (everything is already an image) / John May

Rotch Library - NA2500.M377 2019




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"Und das ungeheure Bild der Landschaft...: the genesis of landscape understanding in the German-speaking Regions / Karsten Berr, Olaf Kühne

Online Resource




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Der Orient in der Schweiz: neo-islamische Architektur und Interieurs des 19. und 20. Jahrhunderts = L'Orient en Suisse: architecture et intérieurs néo-islamiques des 19e et 20e siècles / herausgegeben von Francine Giese, Leïla el-W

Rotch Library - NA1347.O75 2019




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Children as place-makers / [Simon Unwin]

Rotch Library - NA2542.4.U57 2019




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By-right, by-design: housing development versus housing design in Los Angeles / Liz Falletta

Rotch Library - NA7238.L6 F35 2019




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JAI: Jaipur / Sanjeev Vidyarthi, Pratiksha Singh

Rotch Library - NA1508.J35 V53 2018




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A handbook of sustainable building design and engineering: an integrated approach to energy, health and operational performance / edited by Dejan Mumovic and Mat Santamouris

Barker Library - TH880.H358 2019




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Angelo Candalepas: Australian islamic mission / authors, Angelo Candalepas; Adrian Curtin ; Maryam Gusheh ; Brett Boardman..

Rotch Library - NA1600 C36 2018




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Exploring: research-driven building design / edited by Marilyne Andersen, Emmanuel Rey

Rotch Library - NA2000.E97 2019




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Curve: possibilities and problems with deviating from the straight in architecture / Simon Unwin

Rotch Library - NA2750.U584 2019




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Metaphor: an exploration of the metaphorical dimensions and potential of architecture / [Simon Unwin]

Rotch Library - NA2500.U59 2019




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Notes on the Sanctuary of St. Symeon Stylites at Qalʻat Simʻān / edited by Emma Loosley Leeming, John Tchalenko

Rotch Library - NA5989.7.Q25 N68 2019




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Design with nature now / edited by Frederick Steiner, Richard Weller, Karen M'Closkey, Billy Fleming

Rotch Library - SB470.5.D47 2019




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Digital monuments: the dreams and abuses of iconic architecture / Simone Brott

Rotch Library - NA2543.F35 B76 2019




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Mediating environments / Arctic Design Group, Leena Cho & Matthew Jull

Rotch Library - TH6031.C46 2019




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Compression / Steven Holl

Rotch Library - NA737.H56 A4 2019