Creation Telephone Seminars

The Carryover Basis Election for 2010 Decedents ...x Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (the '2010 Act') Section 301(c) permitted 2010 personal representatives the option to choose the carryover basis rules of IRC Section 1022 (i.e., no estate tax) regime instead of the estate tax regime. TRA also reinstated the GST tax to January 1, 2010 but with a zero percent GST tax rate. There remained considerably  more...

Utilizing Graphs and Charts in Microsoft Excel ...rmation in a visual way needs to know the basics of chart creation, how (and why) to use different chart types, and how to alter the look of a chart with layout, color and content changes. Depicting data in a chart may reveal a trend that was not so obvious in the numerical data, which often can be dry and boring. That elusive meaning, buried in the obscurity of a sea of numbers suddenly  more...

Keys to Understanding Land Records BenefitsThis teleconference will provide you with the practical information to better understand the process of researching and evaluating land records in connection with the transfer of ownership and real estate financing. This teleconference will identify real property interests and sources of land information, explain how property interests are created and transferred, and discuss title search  more...

Roadway Rights of Way: Understanding the Legal and Practical Issues ...bout rights of way, easements and issues related to their creation, use and liability. If you are a land surveyor responsible for determining property boundaries, an engineer involved in highway and roadway design, a governmental official affected by route location and selection, or an attorney involved in real estate matters, you will need to have a general understanding of the legal and  more...

Using Investment Policy Statements as an Investment Tool: It's an Art, Not a Science ...gether a panel with differing perspectives on the use and creation of investment policy statements, including outside legal counsel to address perceived problems arising from nonconforming activities; inside legal counsel to discuss techniques for ensuring that the instrument clearly and fully reflects the investor's expectations and the firm's responsibilities; and a senior member of the staff  more...

An Introduction to L3Cs: Low-Profit Limited Liability Companies ..., at least five states have enacted laws facilitating the creation of L3Cs. Because L3Cs are merely a variant of limited liability companies, and because limited liability companies are authorized to conduct business in all fifty states, L3Cs may be poised to become the business entity of choice for social enterprise and other hybrid business models throughout the United States, including those  more...

Air Rights in Development: Current Trends and Legal Concerns ...nium form of ownership provides a statutory framework for creation of parcels that have upper and lower boundaries. In recent years, Smart Growth, Green building and Responsible Property Investment principles have further driven the need to parcelize tracts of land by using air rights to house separate ownership and uses. This teleconference will provide practitioners representing both  more...

Successfully Maneuvering the Tax Maze of Amortization Rules ...ifying and applying the tax rules for the acquisition and creation of intangible assets, as well as costs to facilitate such transactions. Special expensing rules, identifying and fixing accounting method errors, and the treatment of business acquisition costs and start-up expenditures will also be covered. Recent developments as well as expected guidance and possible legislative changes are  more...

Effective Job Cost Reports in Construction Project Management nIn today's fast-paced and complex construction environment, construction industry professionals require immediate access to timely and accurate information. One of the most important management tools available to project teams is the job cost report. Properly designed and used, the JCR can be a powerful document that provides an up-to-date snapshot of the project status that also highlights  more...

Aging Building Management: Best Practices in Development Long-Term Capital Plans nUp to 30% of the average organization's annual capital outlay is spent on facilities and related infrastructure. How can an organization ensure it is most effectively leveraging this investment to support operations today and meet the needs of the future? n nOptimally managing capital assets requires detailed information about the condition of an organization's facilities and major building  more...