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A short article from HUB International highlights changes in the new federal health reform law, with a focus on issues affecting employer health plans (An individual mandate also applies.) The firm has detailed information available, including effective date discussions, that it plans to post to its website (www.hubinternational.com/reform).

Even with the safeguards afforded by the Health Insurance Portability and Accountability Act, there still are certain circumstances under which medical privacy is not protected. A new paper from Health Champion notes these areas of vulnerability and offers advice for keeping personal medical information as secure as possible.

The federal estate tax is scheduled for repeal in 2010, with a less generous version expected to go into effect in 2011. This has Congress considering proposals that could change estate and gift tax laws. This paper from U.S. Trust, Bank of America Private Wealth Management explores six of these proposals – including limits on the generation-skippi...

Experiencing an investment loss is bad enough, but that situation is even worse when those losses cannot be used to reduce tax liability. Rothstein Kass explores the recent Garnett decision by the U.S. Tax Court, which broadened the rules used to determine whether participation in a business activity can be considered passive activity. This designa...

As a tool for the successful management of capital, the investment committee has been a serious disappointment. This paper discusses the reasons why investment committees tend to subtract, rather than add, value and proposes a new approach to the use of the investment committee.

A tough economy can bring out the worst or the best in families who face difficult discussions and decisions about reducing philanthropic efforts, selling or changing a family business, or coping with a family member's problems. This article from RayLign Advisory contends that solid financial information and a no-nonsense approach to emotional subt...

Monitoring hedge fund performance day to day is next to impossible when funds disclose returns monthly or even less frequently. Markov Processes International makes the case for a computer modeling solution that uses low-frequency data, such as observed monthly fund returns, to infer and forecast daily returns. This replication strategy can provide...

A new report from Origami Capital Partners makes the case for purchasing hedge fund interests on a secondary basis. The author not only explains how the hedge fund secondary market works but also examines the benefits and challenges of investing in that market.

With market turbulence and a down economy, investors may be searching for safe-harbor assets. The Artist Rare Instrument Fund makes the case for considering antique Italian violins and cellos as assets with steady, long-term capital appreciation. The article offers suggestions for moving into the market as a private investor or someone who buys int...

An increasing number of families are contemplating whether the family foundation should continue in perpetuity or have a limited lifespan, according to a Foundation Center survey of more than 1,000 family foundations. The survey explores the decision-making, options and strategies for limited-life foundations as well as the rationale for perpetuity...

A privately structured stock pledge and loan agreement may work well for ultra-wealthy investors looking to minimize risk in equity and fixed-income portfolios or to monetize the securities in their portfolios. In this article, LBS Financial Services describes the benefits and explains the steps in creating this agreement, which can protect and mon...

With estate tax repeal less likely, grantor trusts are gaining attention as a way to optimize existing tax exemptions. Because grantor trusts offer income tax and estate tax benefits, they also can be a powerful tool for removing assets from a taxable estate. This article from Atlantic Trust Private Wealth Management explains the types of trusts, h...

A new paper from Liebowitz Associates makes the case for a strong performance management system, noting its ability to help firms adapt to change, integrate business initiatives and execute strategies more quickly. The author also discusses the steps involved in implementing a well-structured performance management system.

Organizations that invest in leadership development perform better than those that don't. Challenging economic times underscore this fact even more, according to independent reports collected by the Center for Creative Leadership. Studies show investment in leadership development improves financial performance, attracts and retains talent, driv...

Increasingly, U.S. foundations are funding international causes either through direct giving to overseas recipients or U.S.-based international programs. Foundation Source offers information and guidelines to help private foundations legally and effectively fund these international efforts without violating U.S. tax law.