HR White Papers

White Papers from leading HR experts provide great insight and research on timely relevant HR topics.

Improving your Tax Writing

November 25, 2021

Learn why tax professionals need to write well. Tax research and tax planning, which are some of the most important and lucrative work for tax accountants, result in written documents. A well-written document clearly communicates the results of your tax research to your clients. A poorly written document not only fails to inform the client, but it also reflects poorly on your professional expertise. This white paper offers tips on writing a tax research memorandum, rule outlining, and crafting a legal argument.

Keys to Understanding Land Records -Transaction Marketplace, Universe of Competing Property Interest

November 19, 2021

Gain a better understanding of land records and the transaction marketplace. Public land records are an indispensable source of land ownership information for prospective purchasers and lenders. Whether they are first-time homeowners or experienced commercial investors, public land records accord the prospective purchaser a passing opportunity to assess the marketability of the seller’s title, evaluate the potential for future amenities offering a premium resale value, and in some cases, avert financial loss by avoiding the acquisition of encumbered ownership that would frustrate or hinder expectations. This white paper reviews the importance of accessing public land records and the timing of their analysis and discusses the legal significance or constructive notice to prospective purchasers.

Exclusions Typically Involved in Construction Claims

September 30, 2021

Gain insight on several different exclusions. In the construction context, there are numerous exclusions that have a significant impact on the coverage available under a CGL policy. Generally, CGL policies exclude from coverage: property damage to the insured’s product and/or property damage to work performed by or on behalf of the insured; damage to property in the care, custody, and control of the insured; damage after completion of the building; and design defect. This white paper reviews the insured’s work exclusion; the care, custody, and control exclusion; and the completed operations exclusion. Subrogation will also be discussed.

Eggshell Audits

September 9, 2021

What is an eggshell audit? An eggshell audit is a civil audit in which the return(s) under examination contain a material understatement of income, material overstatement of deductions or credits were claimed that the taxpayer was not entitled to, the result of which was that the taxpayer showed less tax liability than they would have owed had an accurate return had been filed. These errors can be caused by mere negligence or via willful intent which would indicate underlying criminal issues with the tax filing under audit. This white paper reviews what an eggshell audit is and what a reverse eggshell audit is. It also discusses the warning signs to look for in determining if there has been a criminal referral which can turn an eggshell audit into a reverse eggshell audit.

Significant Activity Follows US EPA’s TSCA Asbestos Risk Evaluation

July 29, 2021

EPA’s asbestos risk evaluation will be the focus of much attention in 2021. The Environmental Protection Agency’s December 2020 release of its risk evaluation for asbestos has created sizable attention and action, which will probably keep the courts and other interested parties quite busy for some time. This white paper reviews how asbestos was chosen as one of the first ten substances to be subject to risk evaluation and discusses the methods for prioritizing and evaluating a chemical substance’s risk to health and the environment.

Importance of Assessment and Capacity When Representing Clients With Dementia

July 1, 2021

A surprising number of people are misdiagnosed. Confirming the diagnosis is so important for your client to ensure that they receive the proper treatment. Many are labeled with the diagnosis of dementia, when the person does not have dementia but has something treatable like normal pressure hydrocephalus. This white paper reviews the importance of having an assessment done in order to know the level of ability to make decisions. It also reviews the client-lawyer relationship with representing a client with diminished capacity; and discusses advanced planning options.

Crummey Powers and Estate Planning: Historical Background and Annual Gift Tax Exclusion

June 4, 2021

Learn how trusts utilizing the Crummey technique allow taxpayers to maintain control over their gifts to beneficiaries. Internal Revenue Code § 2503(b) affords taxpayers an incremental method to reduce their gross estate for federal estate tax purposes by making annual exclusion gifts. A special problem develops when a taxpayer wishes to make annual exclusion gifts in trust. The rules require that, to qualify for an annual exclusion gift, the gift must be of a “present interest.” Structurally, a gift in trust is a gift of a “future interest” that would not otherwise qualify for the annual exclusion from federal gift tax. Without something more, taxpayers would be unable to make gifts in trust for their beneficiaries without triggering a gift tax or a reduction in their lifetime unified tax exemption. This white paper reviews how the decision in the Crummey case upheld a planning technique that allows taxpayers to make gifts into trust that qualify as a “present interest” and thus are entitled to the annual exclusion.

Phone Etiquette for Business

May 20, 2021

Learn tips to brush up on your phone etiquette. A necessary aspect of communication for many businesses is to speak on the telephone. While landlines are still used, many opt for cell phones as they can be used anywhere at any time. However, maybe with that mobility it’s possible that phone etiquette has become somewhat of a lost art. This white paper offers some good reminders to help you brush up on your phone etiquette to make sure you are your best on the phone.

Feedback Coaching

May 13, 2021

How to Get Results with Tough Love There are different schools of thought on giving feedback to employees. Many coaching tips encourage the idea of offering empathy during a coaching session when delivering a message that could be hard, albeit necessary, to hear. However, there is also a limit to the effectiveness that empathy can bring to a conversation. This white paper reviews how too much empathy can muddy the point of a conversation and discusses the importance of mastering “tough love” employee feedback.

Florida's HOAs and Condominium Associations Are Now Protected by the COVID-19 Liability Bill

May 7, 2021

Recent law helps to protect businesses from lawsuits related to COVID-19. Florida Governor Ron DeSantis recently signed a bill safeguards companies against COVID-19 liability-related lawsuits. This new law also covers not-for-profit businesses, which is the corporate structure of Florida’s homeowners’ and condominium associations. Therefore, as long as the HOAs and condominiums adhere to the law requirements they will be protected. This white paper reviews the new legislation and discusses the important takeaways for HOAs and condo associations.

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