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Bypass Trust. The Simplest and Easiest Way to Reduce or Eliminate Estate Taxes
May 09, 2013
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How many years will it take your kids to save $100,000 after taxes? For those readers who are married and have an estate of $2 million or more, a bypass trust can save the ones you love at least $100,000 in estate taxes. Do I have your attention yet?...
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Self-Insured Health Plans and PCORI Fees
Apr 19, 2013
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Plan sponsors of self-insured health plans are required to pay a fee to fund the Patient-Centered Outcomes Research Institute. These fees are referred to as “PCORI fees.” Issuers of health insurance policies are also required to pay PCORI fees with r...
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Health Care Reform: Will You Play . . . or Pay?
Apr 08, 2013
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One of the most significant elements of health care reform is its requirement that, beginning January 1, 2014, certain employers must make health coverage available to their full‑time employees (and their dependents) or else face a penalty. These “pl...
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Be Prepared for "Call Before You Dig" Law Changes
Apr 03, 2013
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Washington enacted its Underground Utilities Act, known as the “Call Before You Dig” law, in 1984, and now every state in the nation has enacted a similar law. The law, in all states, generally provides that anyone excavating must call the 811 utilit...
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Commercial Real Estate Loan Documents: Borrower Be Aware
Sep 28, 2012
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Documentation on real estate loan transactions has grown exponentially over the years. The days when a borrower would sign a one-page promissory note and a two- or three-page deed of trust are long gone. Today, commercial real estate loan documentati...
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New Summary of Benefits and Coverage Requirement for Group Health Plans
Sep 19, 2012
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What is a summary of benefits and coverage (“SBC”)? Under the Patient Protection and Affordable Care Act (“PPACA”), an SBC that describes the benefits and coverages of each “benefit package” under a group health plan must be provided to participants...
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