States Telephone Seminars - Training Resources

Economic Nexus Standards in State Taxation ...resence in the taxing state. In today's economy, however, states are continuing to push nexus limits farther than ever before and have begun to reach beyond traditional notions of nexus by relying on economic connections to create nexus. Is merely having customers in a state or generating income from a state enough to create tax obligations? This teleconference will explore the concept of  more...

Public/Private Partnerships and Major Infrastructure Construction ... as one of the latest buzz words in the development area. States and local governments are struggling with resource limitations and ever-increasing demands of infrastructure. The involvement of the private sector offers an enticing solution for meeting massive infrastructure needs. At the same time P3s provide an opportunity for developers and contracts to weather this economic crisis. The  more...

Noncompetition Agreements for the HR Professional: Protecting the Company's Business Resources? ...ly using noncompetes requires knowledge of your and other states' laws, and good decisions both in the design and enforcement of the noncompetes. This teleconference will give you the tools to start effectively using noncompetes or, if you already are, to improve your company's program. Human resource managers, benefits and payroll professionals, personnel managers, business owners and  more...

Recognizing and Addressing COBRA ...t what has it done to our COBRA? The stimulus package now states that employees involuntarily losing their job between September 1, 2008, and December 31, 2009, will have special COBRA privileges including eligibility of a tax subsidy of their COBRA premiums. Actually the employer fronts the money for the majority of the COBRA premium and receives a tax credit off of their payroll taxes.  more...

Sales and Use Taxation of Internet Sales: The Evolving Case Law ...l funds available for state governments are reduced, many states are taking aggressive positions in an attempt to impose sales and use tax obligations on interstate transactions. Internet sellers face a murky and sometimes ill-defined landscape with respect to sales and use taxes that are impacted by both state law and federal constitutional principles. This teleconference will help Internet  more...

Federal Tax Classification of Series LLCs ...cked securitizations in place of business trusts in those states that treat single member LLCs as disregarded entities but do not treat business trusts as disregarded. It can also be useful for estate planners to avoid multiple LLCs when the senior generation wants different treatment and ownership for their assets. This teleconference will review the history of the series LLC and the Internal  more...

8 Issues When Doing Business or Contracting With Native American Tribes ...federally-recognized American Indian tribes in the United States, each established under a constitution unique to the tribe. Each tribe, through its constitution and subsequent legislation, has developed its own laws and regulations addressing issues of contracting, jurisdiction and waivers, if any, of sovereign immunity. Individuals and entities seeking to do business with and/or contract with  more...

FAS 117-1: Endowments of Not-for-Profit Organizations ...nagement of Institutional Funds Act in most of the United States, the Financial Accounting Standards Board last year promulgated FASB Staff Position No. FAS 117-1. FSP FAS 117-1 provides guidance for nonprofits as to the proper classification of endowment funds when UPMIFA has been enacted and expands the required disclosure about endowment funds. The replacement of the prior legal  more...

Preparing for Medicaid Audits ...he recent economic downturn has caused shortfalls to many states' overall budgets. Those states are now looking toward Medicaid providers to make up the shortfall through the use of post payment audits and overpayment recovery. The use of statistics based upon a small sample of claims but extrapolated over an entire population of claims can lead to multimillion-dollar overpayments. The typical  more...

Medicare Secondary Payer Act - Protecting Medicare's Interest in Insurance Settlements ... under a workmen's compensation law or plan of the United States or a state or under an automobile or liability insurance policy or plan (including a self-insured plan) or under no fault insurance.' By law, Medicare has a priority right of recovery from the primary payer as well as from parties in receipt of third-party payments, such as a beneficiary, provider, supplier, physician, attorney,  more...

Emerging Trends in Infrastructure Finance - The Stimulus and Beyond ...pt is just starting to gain some acceptance in the United States. This teleconference will look at emerging trends - both policy measures and financing tools - that are becoming to be discussed, and even implemented in some areas, for meeting our country's infrastructure needs. Many thought the federal stimulus package would fill these gaps. While the bill provides some new tools that are just  more...

Performance Evaluation and Rehabilitation of Constructed Bridges ...critical problems facing the infrastructure of the United States. According to a recent survey (ASCE 2005), an overall grade of D has been given to our infrastructure systems. Typical sources of bridge deterioration include increased live load, environmental attack and physical damage such as collision of heavy trucks. This teleconference presents an overview of the performance evaluation and  more...

Immigration Compliance for the HR Professional: Employment Authorization Issues and Beyond ...States employers must comply with employment authorization and verification laws, regardless of the size or composition of their workforce. This teleconference will supply you with the information you need to ensure your company is in compliance with employment authorization rules and regulations. Detailed guidance on employment verification procedures, Social Security number issues and  more...

Health Care Reform: Implications for Employers, Insurers, and Individuals ...reform could have a more significant impact on the United States economy and on our personal lives than any federal legislation in the past 100 years. Beyond the partisan politics and media hype are the practical concerns of employers, HR professionals, attorneys, third-party administrators, and other consultants and professionals who work with group health plans and related benefits on a daily  more...

Daubert Motions: Challenging Expert Opinions ...as undergone a radical transformation. The courts of most states have also now adopted Daubert to some extent. Every litigator needs to understand the impact of Daubert and its progeny. Used properly, Daubert can be a powerful tool for excluding expert evidence. This teleconference will give you the ammunition you need to challenge opposing expert testimony. You'll learn the basic concepts of  more...

A Privacy Law Primer: What Every Attorney, Compliance and Security Officer Should Know ...ence will provide an overview and update regarding United States privacy and information security laws, regulations and private standards, and a brief overview on how the U.S. laws differ from dominant standards elsewhere. It will provide all the information you need to anticipate the critical privacy and information security legal issues and take effective preventive action, as well as to  more...

Current Issues in Cell Tower Leases ...stry has built more than 220,000 cell sites in the United States in the past 20 years. But many more cell sites are needed as the wireless industry expands coverage and extends the capabilities of cell phones and wireless devices into data, email, computer and video applications. New cell sites and significant modifications to existing cell sites will also be needed to facilitate the provision  more...

Statutory Research and Legislative History for Paralegals ...s, explain the various documents used by Congress and the states in considering and passing statutes, identify the significance of these documents in creating an argument for interpreting statutory language and examine the rules of statutory construction as a context for using legislative history in an argument. You will gain an understanding of when to use legislative history in advocacy and  more...

Funding Trusts in Estate Planning BenefitsIt is all too common for clients who go through the time and expense of creating a revocable trust to not properly fund the trust. Failing to fund a revocable trust will often defeat the very purpose for creating such a trust, i.e., avoiding probate and the public disclosure of assets. This teleconference will provide an overview of the mechanics of contributing property to revocable  more...

Promoting Wellness and Recovery of People With Mental Illness Through Strengths-Based, Person-Centered Practice ...scriptions. Systems integration has become a goal in most states as we strive to become more efficient and effective in delivering services to those most in need of support. You will gain greater understanding of important helping tools such as the strengths assessment and personal wellness/recovery plan. You will also learn of several innovative initiatives and creative ideas that you may  more...

Current Issues in Attributional and Agency Nexus ...th third-parties in the taxing state. In today's economy, states are pushing nexus limits farther than ever before and are increasingly focusing on third-party and affiliated relationships as a means to create nexus. This teleconference will explore the concept of third-party nexus - often called agency nexus or attributional nexus - and will explain some of the traps and pitfalls that can  more...

Major Issues in WiMAX Tower Leases and Zoning ...cial treatment granted phone companies. In California and states with similar laws, required environmental reviews may have to examine the entire proposed WiMAX antenna network. WiMAX companies may raise discrimination or other claims, such as claiming protection under federal cell tower zoning or telecommunications statutes, if their zoning results differ from those for cell phone companies.  more...

Sales and Use Tax Determination Headaches .... You will learn about the four different types of taxing states which greatly reduces the complexity of a 50 state environment. Five states don't even have sales and use taxes. You will master the principles of nexus and thereby reduce your exposure to audit from other states. Since audits in this area are inevitable, the teleconference will address audit techniques for negotiating with  more...

Do's and Don'ts for Internal Investigations of Employment Issues BenefitsAny prudent employer will want to investigate and, if necessary, remedy reported discrimination or harassment. In some states, a prompt investigation is legally required. This teleconference will provide you with valuable and practical advice on planning and conducting internal investigations, and assessing how to respond once the investigation is completed. Human resource professionals,  more...

Motor Vehicle Searches: Impact of the Arizona v. Gant Decision ...States Supreme Court in Arizona v. Gant, 556 U.S. ___ (2009) changed the way police must handle the search of an automobile incident to an arrest. For nearly as long as the automobile has existed, the Supreme Court has found an exception to the general Fourth Amendment warrant requirement for the search of cars if the search is based upon probable cause. See Carroll v. United States, 267 U.S.  more...

Basics of Trust Administration ...l concepts and principles shared by the laws in most U.S. states with an emphasis on the considerable deviations that written trust instruments can make from state law. The materials will provide citations to the Uniform Trust Code and to the laws of two non-UTC states (New York and Indiana) to illustrate each general principle or issue. n nThis teleconference will be a useful introduction to  more...

Introduction to New ICD-10 Coding: Preparing for Implementation ... because of the tie of ICD-9-CM to payments in the United States there have been a series of delays in the US implementation. As the US moves a lightening speed towards an electronic health record, there has been a renewed emphasis on transition since ICD-9-CM is not compatible with a true electronic health record. In January 2009, the Department of Health and Human Services published a Final  more...

Paid Sick Leave Update: Policies and Procedures in an Evolving Workplace ...ir employees with paid sick leave. Increasingly, however, states and localities are dictating that employers allow employees to use these voluntarily-provided paid sick leave benefits for reasons beyond those covered by the employer's program. In some cases, states and localities have begun to mandate that employers provide employees with a minimum paid sick leave benefit if an employer does  more...

IRS Form 1040 - Schedule D Update ...States taxpayers are experiencing many challenges in our current economic environment that will have major effects on their tax returns. The collapse of the housing market, home foreclosures and worthless securities has affected most taxpayers. Preparing the 1040 Schedule D is challenging for even the most efficient tax professional. By attending this teleconference, you will be reminded of the  more...

Living With Uniform Prudent Management of Institutional Funds Act (UPMIFA) ...states have adopted UPMIFA as law and the Uniform Act is presently pending in an additional 16 jurisdictions. By the end of 2009 in most of the United States, attorneys representing nonprofit institutions, and those who donate to them and their endowment funds will be governed by new state law that replaces the UMIFA, which had been the law in 47 states since 1972. n nThis teleconference will  more...

Patients' Rights Update ... aware of patients' rights concerns in recent years. Many states have passed bills of rights for their residents living in mental health, skilled nursed or other health care facilities. These bills of rights cover basic and not so basic concerns. From the right to be treated with dignity, respect and compassion to the right to privacy, patients and their representatives are speaking out to  more...

Tax Law Research Best Practices ... law is an area that changes constantly. Congress and the states regularly amend tax laws, and the Internal Revenue Service adds or amends its regulations to changes in the code. Courts and administrative panels will decide how the laws and regulations are applied to specific controversies. This teleconference will examine the sources for identifying tax law and tools that track changes in the  more...

Management and Protection of Wetland Buffers ...areas, which are often found in developed or agricultural states. They are very critical to the ecological integrity of the wetlands and typically consist of native plant communities that reflect the local landscape and ecology. They perform a variety of habitat functions for wildlife and other organisms, increase runoff filtration into wetlands, help in moderation of water temperature changes  more...

Utilizing Congestion Pricing to Reduce Traffic Congestion and Generate Infrastructure Revenue ...states and metropolitan areas are faced with increasing traffic congestion along with inadequate sources of transportation revenue to address transportation investment needs. After completing this teleconference, you will improve your understanding of the ability of congestion pricing to address both congestion reduction and revenue generation objectives. You will be able to describe some of  more...

Preparing for the International Financial Reporting Standard ... proposed road map for the adoption of IFRS in the United States. At about the same time, leaders from the G20 countries at a financial summit in the United States issued a statement which, among other things, confirmed the leaders' support for developing a single set of high-quality global accounting standards. n nBoth of these events represent progress toward the adoption of IFRS in the  more...

Floodproofing Fundamentals: Design Methods to Reduce Flood Damages ...Floods are the most common natural disaster in the United States. According to the National Flood Insurance Program, more than 80 percent of the natural disaster losses in the United States are caused by flooding. Over the past 10 years, the National Weather Service estimates that flood losses have averaged more than $4 billion a year nationwide. Various government and insurance groups agree  more...

The Do's and Don'ts of Telephone Monitoring ...ing for anyone who makes a call into California and other states with mutual consent rules may follow suit, it is imperative that any company engaging in telephone monitoring for quality assurance or otherwise, review and update their telephone monitoring practices to avoid serious problems. Some state statutes impose more stringent requirements than federal law and impose significant criminal  more...

Clean Water Act Jurisdiction Guidance Under the New Administration - Rapanos or Oberstar? ... affecting development in and around waters of the United States was significantly altered by the Rapanos decision. Indeed, that landscape continues to shift as the Army Corps and the courts respond in new ways to a perceived loss of jurisdiction. This teleconference will help you understand the ever-changing jurisdictional landscape and navigate a course to project approval. The teleconference  more...

Uniform Division of Income for Tax Purposes (UDIPTA): Business vs. Nonbusiness Income Tax ...states impose income tax on multistate business under the principles contained in the Uniform Division of Income for Tax Purposes Act, state courts and taxing authorities have interpreted that set of relatively uniform laws differently, especially with regard to the definition of business income. The differing interpretations of business income have increased significance to multistate  more...

Form W4: Impact on Payroll nThis teleconference will clear up questions on the effects of filing status and exemption on payroll checks, how to handle exempt forms, time allowance for making changes, where to locate new forms, how frequently the employees should complete forms and how long employers must retain them. We will include a quick review of Form W-4P, W4-SP and W-4S and discuss which states accept Form W-4 for  more...

The Streamlined Sales Tax Project - How and Why It Affects Your Business ... on October 1, 2005. The SSTP now includes 19 full member states and three associate member states. Although initially taking effect as a voluntary program for taxpayer participation, legislation has been introduced in Congress to make it mandatory. If the SSTP becomes mandatory, it would effectively eliminate the physical presence standard established in Quill. Therefore, under an economic  more...

What You Need to Know About Section 404 Permits ... project involving wetlands or other waters of the United States is likely to require some type of permit issued by the U.S. Army Corps of Engineers. As the federal agency responsible for regulating impacts to wetlands, the Corps' regulations and the permit process can represent a significant part of a project's development. The identification of wetlands or other waters on a project site,  more...

Common NEPA Mistakes and How to Avoid Them ...he cornerstone for environmental protection in the United States. To implement NEPA, federal agencies must prepare environmental impact statements or environmental assessments to study the impacts of their proposed actions. Unfortunately, some federal agencies, their consultants and affected citizens do not fully understand the regulations, legal interpretations and practices for properly  more...

Current Trends in Transit-Oriented Development ...States faces the most severe economic recession since the Great Depression, one sector of real estate - transit-oriented development - is situated to protect investors from the economic downturn and deliver attractive long-term profits. TOD provides a new investment opportunity for both the public and private sectors as our cities are faced with the challenges of rapid price fluctuations in  more...

Same-Gender Marriage Rulings: Impacts on Employee Benefit Plans Across the Nation ...arried there. n nOn the flip side, more than half of the states have passed state constitutional amendments banning same-gender marriages. In addition, 44 states have defense of marriage laws or constitution provisions providing that the state does not have to recognize same-gender marriages, such as those performed in California, Connecticut, Massachusetts and Canada. n nWhat are employers to  more...

E-Verify Mandates and Mechanisms for Compliance ...though initially implemented as a voluntary program, many states now require the use of E-Verify. Additionally, as a result of a presidential executive order released in June, federal contractors are also required to use the system. n nJoin us as we discuss state and federal mandates regarding use of E-Verify. A wide range of E-Verify procedures and issues will also be highlighted,  more...

Employee Discipline for Conduct Outside of Work nIn this informative 90-minute teleconference, you will learn the legal rights and responsibilities of employers in disciplining employees for conduct outside of work. You'll hear about recent legislation and court cases involving some of the hottest topics in employment law, including employee discipline for blogging, web-based "employer trashing," workplace dating and extramarital affairs, and  more...

Probate and Estate Tax Return Preparation for Legal Professionals ...States estate (and generation skipping) tax returns (Form 706) for your clients or just gather the information for the preparer, this teleconference introduces you to the process and will teach what needs to be done and how to do it. This teleconference includes a practical checklist for gathering the necessary information and demonstrates the application of the work by describing where the  more...

Sustainable Development and Land Use: The Future is Here and it is Green ...mandatory land use and zoning requirements in many United States jurisdictions. Pending and likely future developments will be discussed with an eye toward new policies and funding sources being put in place by the Obama administration. This teleconference will provide you professional with a solid introduction to green building as well as an up-to-date tour of federal, state and local  more...

Understanding the Rules of Legal Citations nThis teleconference will make you more conversant in the language of legal citation and more agile in navigating the Bluebook. Communicating effectively in the legal field requires that citations to legal authority follow a uniform citation format. Readers of legal prose must be given the research coordinates to locate any authority that is used to support legal propositions. Beyond the  more...

Understanding the Apportionment Rules for Service-Based Businesses ...economy has shifted its focus to services and e-commerce, states are beginning to revise their apportionment rules to account for differences between the industries. These new rules, however, lack clear guidance thus creating uncertainty for taxpayers. This teleconference will provide you with a comprehensive look at particular apportionment issues facing service-based business in order to arm  more...

New Rules for Compensatory Mitigation Under Section 404 ...regulates fill in wetlands and other waters of the United States. The new rules adopt a mitigation hierarchy that moves away from the prior preference for onsite, in-kind mitigation in favor of mitigation banks and watershed-based mitigation programs. The rules also clarify the financial measures the corps will require to ensure that the mitigation is actually carried out. Finally, the rules  more...