are

The New 3.8% Medicare Tax: In-Depth Analysis and Planning (U.S.)

Authors: Robert S. Keebler, Peter J. Melcher, MIchelle J. Ward, and Christopher W. Schuler

This new title analyzes the new 3.8% Medicare Tax on Net Investment Income, which will become effective January 1, 2013 pursuant to the Affordable Care Act of 2010 as recently upheld by the U.S. Supreme Court. This tax will have a wide ranging effect on many taxpayers including individuals, businesses, estates and trusts and this book will help taxpayers and tax advisors understand and prepare for the consequences of this new tax. Effective January 1, 2013 the new 3.8% Medicare tax is imposed on the lesser of "net investment income" or the excess (if any) of "modified adjusted gross income" over the "threshold amount."

  • How does the surtax work
  • What is "investment income"
  • What is modified adjustment gross income
  • What are the best strategies to reduce MAGI
  • What are the best strategies to reduce investment income
  • How life insurance will play an expanded role in income tax planning
  • Will tax-exempt bonds continue to make sense
  • How will tax deferred annuities work under the surtax
  • Why Roth conversion will be a powerful strategy and more

Chapter 1. Overview—Unearned Income Medicare Contribution Tax (UIMCT)
Chapter 2. Application of the UIMCT to Individuals
Chapter 3. Application of the UIMCT to Trusts and Estates
Chapter 4. 2012 UIMCT Planning for Individuals and Businesses
Chapter 5. UIMCT Planning for 2013 and Later Years

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




are

The Aging Client and Long Term Care, 3rd Edition

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




are

Nathan's Company Meetings For Share Capital and Non-Share Capital Corporations 10th Edition

Nathan's Company Meetings For Share Capital and Non-Share Capital Corporations 10th Edition is an essential guide to effectively managing corporate governance issues at meetings of directors, shareholders and members.

BONUS! with your purchase of the new Nathan’s Company 
 Meetings 10th Edition you will receive:

  • FREE eBook in PDF format
  • FREE Live Webinar (December 5th, 2013) with industry experts Hartley R. Nathan, Q.C and Clifford S. Goldfarb, LL.M.   Our authors will address many contentious issues that commonly fall within your professional mandate and how to deal with them.  Unlimited access to the recorded Webinar is also included and available after December 19th, 2013.

Why choose Nathan’s Company Meetings?

  • This is the ONLY Canadian publication of its kind, written by industry expert Hartley R. Nathan, Q.C., with the assistance of not-for-profit law expert Clifford S. Goldfarb, LL.M. and securities law expert Kathleen E. Skerrett, LL.B.
  • Expert guidance for Canadian business corporations, not-for-profit corporations and condominium corporations.
  • It contains the most up-to-date Canadian cases as well as representative British and Australian cases
  • Rules are easy-to-read and locate
  • Nathan’s has been cited by the Courts in not-for-profit and business corporation cases

 



What's New, in the 10th Edition?

  • Guidance for Not-for-Profit corporations, reflecting the Not-for-Profit Corporations Act, S.C. 2009, c. 23 (“CNCA”), and Ontario Not-for-Profit Corporations Act, S.O. 2010. c. 15 (“ONCA”), including commentary where practices differ from business corporat

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




are

Folk on Delaware General Corporation Law: Fundamentals

This one-volume softcover distillation of the definitive Folk set is the most convenient way to bring Folk with you - to court, the office, or while travelling on business. It is a must for litigators or others who need to refer to Folk on the spot. This convenient Edition provides the complete text of the Delaware General Corporation Law and the essential and most commonly-used elements of the larger set's commentary.

Folk on Delaware General Corporation Law: Fundamentals lets you locate any provision of the Delaware Corporation Law quickly, quote directly from the statute or commentary in the office or the courtroom and support or counter arguments with Folk-proven analysis.

Highlights of the 2009 Edition include amendments to the General Corporation Law plus recent Delaware Supreme Court and Delaware Chancery Court decisions.

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




are

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.


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




are

ComplyTrack - Healthcare

ComplyTrack - Healthcare Product Page

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




are

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.




are

Un-conscious - city: conversations with Wiel Arets / Wiel Arets, editor: John Bezold

Rotch Library - NA1153.A74 A35 2019




are

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




are

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

Online Resource




are

Landscape and infrastructure: re-imagining the pastoral paradigm for the 21st century / Margaret Birney Vickery

Rotch Library - SB470.5.V53 2020




are

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

Rotch Library - SB470.5.D47 2019




are

Nowness files: 2012 2018 IIT architecture Chicago = El ahora archivos: 2012 2018 IIT Arquitectura Chicago / foreword by Wiel Arets

Rotch Library - NA2300.I3 N69 2019




are

A rare treatise on interior decoration and architecture: Joseph Friedrich zu Racknitz's Presentation and history of the taste of the leading nations / edited and translated by Simon Swynfen Jervis

Rotch Library - NA3310.R3313 2019




are

He Who Dares Pays

Episode #004 is kindly supported by Handheld – a conference focusing on “big ideas for small devices” taking place in Cardiff, UK on November 27th – 28th. Early bird tickets are a snip at £99 + VAT (regular price £139 + VAT). Read Craig’s post announcing the conference for more details. And yes, there’s a band!

Thanks again to Handheld Conf for supporting this episode




are

At frontline, junior docs are soldiers, generals

In the ward of Covid-19 patients, one could expect the medicine, anaesthesia or pulmonology experts at work. But if one visits Civil Hospital, the treating doctor could well be on his/ her way to become ophthalmologist, gynaecologist or general surgeon! In SVP hospital, he or she may be specialising in psychiatry too!




are

Parents away, cops celebrate kid's birthday

(This story originally appeared in AhmedabadMirror on May 9, 2020)




are

Transparent, flexible and recyclable nanopaper-based touch sensors fabricated via inkjet-printing

Green Chem., 2020, Advance Article
DOI: 10.1039/D0GC00658K, Paper
Hao Ling, Ruwei Chen, Quanbo Huang, Feng Shen, Yuyuan Wang, Xiaohui Wang
Using an eco-friendly PEDOT:PSS ink formula, a transparent and flexible nanopaper-based touch sensor was fabricated via inkjet-printing.
To cite this article before page numbers are assigned, use the DOI form of citation above.
The content of this RSS Feed (c) The Royal Society of Chemistry




are

Yb(OTf)3 and Visible Light Relay Catalyzed [3+2] Cycloaddition/[3,3]-Rearrangement/[4+2] Cycloaddition in One Pot to Prepare Oxazonine-Fused Endoperoxides

Green Chem., 2020, Accepted Manuscript
DOI: 10.1039/D0GC00929F, Paper
Xiao-Pan Ma, Cai-Mei Nong, Yu-Feng Liang, Pei-Pei Xu, Xiu-Yun GUO, Cui Liang, Chengxue Pan, Gui-Fa SU, Dong-Liang Mo
We report a relay catalysis for the highly stereoselective synthesis of densely substituted oxazonine-fused endoperoxides in good yields. This domino reaction is based on a Yb(OTf)3 and visible light promoted...
The content of this RSS Feed (c) The Royal Society of Chemistry




are

Solvent-free ageing reactions of rare earth element oxides: From geomimetic synthesis of new metal-organic materials towards a simple, environmentally friendly separation of scandium

Green Chem., 2020, Accepted Manuscript
DOI: 10.1039/D0GC00454E, Paper
Igor Huskic, Mihails Arhangelskis, Tomislav Friščić
The development of cleaner methodologies for the separation and processing of rare earth elements, including scandium and yttrium, is of high importance to materials science and industry. Here, we explore...
The content of this RSS Feed (c) The Royal Society of Chemistry




are

Career Development & Succession Planning

Succession planning is critical to any organization’s future success and as such, must be integrated with internal HR practices and clearly linked to business strategy. An effective and well planned succession planning process can assist in retaining top performers by integrating individual career development plans; ensure business continuity as predicted turnover occurs; support workforce planning such as planned reorganizations and market shifts; and can also create a sustainable leadership model. But in order to do so, it is critical to establish and maintain a systematic succession planning program.

This webinar will provide participants with a step-by-step model that connects career development and succession planning processes in order to build a strong talent foundation. The webinar will introduce and explain processes and tools   most commonly applied in best practice approaches when integrating career development into succession planning models. The session will also provide insight into how to implement career development and succession planning into an organization, and how to maintain the program once it’s introduced.

The webinar speaker will share her experiences with introducing succession planning models, maximizing the benefits of the program, addressing common issues, and the resulting acceptance of succession planning as a critical part of the company’s business continuity plan.

Key Learning Objectives

In this webinar you will:

• Gain a working knowledge of career development and succession planning
• Learn how to link career development and succession planning to HR practices and business strategy
• Understand how to connect career development and succession planning processes using best practice approaches
• Learn a step-by-step model for establishing and maintaining a succession planning program
• Examine the design of succession plans and career development plans
• Gain tips for avoiding mistakes and issues during the implementation process

Expert Speaker:

Barbara Adams is a senior business executive with 25+ years’ experience within the human resources field. As Managing Director of HR architects, Barbara specializes in bringing a business approach to an organization’s people practices and in particular, designing creative yet structured approaches to the implementation of human resources strategies and ideas; the design of people oriented workplace practices; and the development of people within these organizations. All with the objective of driving business results by increasing employee performance.

In presentations and projects, Barbara works to translate theoretical concepts into practical and realistic applications by the organization and the individuals within those organizations. Previously Vice-President of Human Resources for one of the 50 Best Employers

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




are

Archived Webinar - Take your Career from Good to Great


"Wayne provided me with much food for thought, along with an personal action plan to build my network and get going on my next move!"

- Allison Benson, HR Services Manager

"Not only was this helpful and motivating in my HR role, I'll be sharing it with others in fields of: Political Communications, Construction Industry and Medical field. Impressive that the content is applicable to many career paths."
- Cathy Shotton, HR Business Partner


Webinar information current as of November 4, 2010

Bonus Material: A copy of the supporting paper and a complete Question and Answer document prepared by the speaker will be provided in this archived webinar.

It can be easy to become complacent with your current career opportunities, particularly when economic conditions suggest fewer opportunities for advancement exist. Take control of your career and realize your true potential regardless of external factors. In this webinar learn strategies for better managing your career and positioning yourself for more fulfilling opportunities. Capitalize on the chance to take your career from good to great.

Key Learning Objectives:

  • Recognize and define their skills, interests, and values
  • Understand how their skills, interests, and values align with multiple career opportunities
  • Identify the best ways to structure their career plans towards continual learning and progression
  • Analyze their current career profiles and explore various career clusters and pathways
  • Set achievable goals and make informed, fulfilling decisions about where they plan to be in the future
  • Understand how personal ethics can affect business decisions
  • Apply decision-making strategies to career choices

Speaker

Wayne Rawcliffe, Founder and President of Senga Consulting Inc.

Wayne brings over 25 years of organizational effectiveness experience as a

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




are

Long-term caring : residential, home and community aged care / Karen Scott, Margaret Webb, Clare Kostelnick

Scott, Karen, author




are

The eight roles of the medical teacher : the purpose and functions of a teacher in the healthcare professions / Ronald M. Harden, Pat Lilley ; foreword by John Norcini

Harden, Ronald M., author




are

Antimicrobial resistance in bacteria from livestock and companion animals / editors: Stefan Schwarz, Lina Maria Cavaco, Jianzhong Shen, with Frank Møller Aarestrup




are

Basic medical techniques and patient care in imaging technology / Lillian S. Torres, TerriAnn Linn-Watson Norcutt, Andrea Guillen Dutton

Torres, Lillian S




are

Casarett and Doull's toxicology : the basic science of poisons / editor, Curtis D. Klaassen, PhD, DABT, ATS, FAASLD, University Distinguished Professor and Chair (Retired), Department of Pharmacology, Toxicology and Therapeutics, School of Medicine, U




are

Communication for health care practice / Amanda Henderson

Henderson, Amanda, author




are

Communication skills for the health care professional : context, concepts, practice, and evidence / Gwen van Servellen

Van Servellen, Gwen, 1942- author




are

Ethics from the ground up : emerging debates, changing practices and new voices in healthcare / editors, J. Wintrup, H. Biggs, T. Brannelly, A. Fenwick, R. Ingham, and D. Woods




are

Smeltzer & Bare's textbook of medical-surgical nursing / edited by Maureen Farrell ; original US edition by Suzanne C. Smeltzer, Brenda G. Bare




are

All-in-one nursing care planning resource : medical-surgical, pediatric, maternity, and psychiatric-mental health / Pamela L. Swearingen, RN, Special Project Editor, Grand Rapids, Minnesota, Jacqueline D. Wright, RNC-OB, MSN, C-EFM, IBCLC, Professor of Nu




are

Care planning : a guide for nurses / Benita Wilson, Andrea Woollands and David Barrett

Barrett, David, 1972- author




are

Advisory Report on the Aged Care Amendment (Staffing Ratio Disclosure) Bill 2018 / House of Representatives Standing Committee on Health, Aged Care and Sport

Australia. Parliament. House of Representatives. Standing Committee on Health, Aged Care and Sport




are

Basic concepts of health care human resource management / Nancy J. Niles

Niles, Nancy J., author




are

Palliative and end of life care in nursing / [edited by] Jane Nicol, Brian Nyatanga




are

Leadership in health care / Jill Barr & Lesley Dowding

Barr, Jill, author




are

Health care and indigenous Australians : cultural safety in practice / Kerry Taylor and Pauline Thompson Guerin

Taylor, Kerry, 1958- author




are

Handbook of neuroscience nursing : care of the adult neurosurgical patient / Denita Ryan, MN, ANP-C, CNRN, Barrow Neurological Institute, St. Joseph's Hospital and Medical Center, Phoenix, Arizona

Ryan, Denita, author




are

Emergency and trauma care for nurses and paramedics / [edited by] Kate Curtis, Clair Ramsden, Ramon Z. Shaban, Margaret Fry, Julie Considine




are

Virus entry / edited by Margaret Kielian, Thomas C. Mettenleiter, Marilyn J. Roossinck




are

Report on the Inquiry into the 2017-18 annual reports of the Department of Health and Australian Hearing / House of Representatives, Standing Committee on Health, Aged Care and Sport

Australia. Parliament. House of Representatives. Standing Committee on Health, Aged Care and Sport




are

Bedtime reading : inquiry into sleep health awareness in Australia / House of Representatives Standing Committee on Health, Aged Care and Sport

Australia. Parliament. House of Representatives. Standing Committee on Health, Aged Care and Sport, author, issuing body




are

Aboriginal and Torres Strait Islander peoples' healthcare / Brett Biles and Jessica Biles

Biles, Brett, author




are

Critical care nursing / Leanne Aitken ; Andrea Marshall ; Wendy Chaboyer

Aitken, Leanne, author




are

LeMone and Burke's medical-surgical nursing : critical thinking for person-centred care / Gerene Bauldoff ; Paula Gubrud ; Margaret-Ann Carno ; Tracy Levett-Jones

Bauldoff, Gerene




are

Ulrich & Canale's nursing care planning guides : prioritization, delegation, and critical reasoning / Nancy Haugen, Sandra J. Galura

Haugen, Nancy, author




are

Acute care nursing / edited by Julia Gilbert, Elisabeth Coyne




are

Chronic care nursing : a framework for practice / edited by Linda Deravin and Judith Anderson




are

SGPC row: Centre stares down, makes Akalis blink



  • DO NOT USE Punjab and Haryana
  • India

This book from Elder Planning expert Jacqueline Figas examines the aging client, beginning with relevant societal issues, physical changes and cognitive changes through to their eventual needs as consumers of health and social services. Jacqueline explains how many things have changed that render the past as an unlikely predictor of future client needs and offers a holistic approach to financial planning for the older client that incorporates long-term care considerations.

This critical resource includes:

  • Understanding the aging client
  • How their needs will change over time
  • How housing options impact the planning process
  • Evaluating LTC insurance
  • How to select the right policy for your client
  • Plan design considerations
  • The essentials of underwriting this unique risk
  • Numerous checklists, charts and resources
Jacqueline has over 30 years of industry experience, with most of her background specializing in the area of health benefits. She is a noted speaker and author on seniors’ issues and benefits planning for an aging clientele.

In addition to running her personal insurance practice, Health Assured Financial Group, Jacqueline serves as Chairman of the Board of Directors of the Oakville Senior Citizens Residence, a supportive housing initiative owned by the Ontario Housing Corporation. 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 related to 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 Wolters Kluwer CCH include “The Aging Client and Long-Term Care Issues” and “Disability Insurance and Other Living Benefits”.