Property settlement following marriage or relationship breakdownWilliam Sloan
Where parties have separated, there is legislation that sets out the approach to be taken in determining the appropriate alteration of property interests between them.
This guide provides an overview of that approach.
It is important to understand however, that each individual case is different.
As the United States has become both a tax and privacy haven, wealthy families from around the world are seeking U.S. trust solutions. This webinar examined various worldwide factors for this historic movement of money into the United States, including FACTA, CRS, secrecy vs. privacy, and asset protection. This presentation also considered and objectively compared U.S. trust jurisdictions, accentuating the vital importance of selecting the correct U.S. trust situs for international families. The presentation concluded with a discussion of various privacy, tax, and asset protection planning tools available to international families in the United States.
Property settlement following marriage or relationship breakdownWilliam Sloan
Where parties have separated, there is legislation that sets out the approach to be taken in determining the appropriate alteration of property interests between them.
This guide provides an overview of that approach.
It is important to understand however, that each individual case is different.
As the United States has become both a tax and privacy haven, wealthy families from around the world are seeking U.S. trust solutions. This webinar examined various worldwide factors for this historic movement of money into the United States, including FACTA, CRS, secrecy vs. privacy, and asset protection. This presentation also considered and objectively compared U.S. trust jurisdictions, accentuating the vital importance of selecting the correct U.S. trust situs for international families. The presentation concluded with a discussion of various privacy, tax, and asset protection planning tools available to international families in the United States.
Dividing the Debts in a California Divorcesuzi smith
My spouse ran up huge credit card debts during the marriage. In dividing assets and debts in the settlement agreement, who should be responsible for these debts?
In California, Family Code section 910 provides that the community is liable for all debts incurred during the marriage and prior to separation. It doesn’t matter whether the debt was incurred by one spouse for his or her own benefit or for the family. It also doesn't matter whose name appears on the bill or the credit card statements. If it was incurred during the marriage and prior to separation, it’s a community property debt and both spouses are equally liable. This means that when the parties are negotiating a settlement and tallying the marital balance sheet such debts should be divided equally. A better option might be that one spouse agrees to pay off the joint debts in return for a greater share of the community property. The spouse paying off the debts can at least make sure that joint debts are paid, because as long as debts are jointly owed both spouses are financially responsible to the creditors.
Divorce 101: What You Need To Know Before Filing For Divorce in ArizonaBillie Tarascio
With 8 in 10 people in Arizona filing for divorce without an attorney, it's vital that you know what attorneys know about what to do before you start the process. This presentation walks you through the things you'll need to know
Arizona Divorce, Modification, and EnforcementBillie Tarascio
Your divorce agreement may need to be changed after a new job, new town, medical issue, or growing children. This presentation from Modern Law and AccessLegalDocs.com walks you through what you need to know if your divorce is in Arizona. It's also geared to help the person working on a do-it-yourself divorce without an attorney.
Slides from "democratization of finance" lecture by Prof. Robert Shiller, taken from http://oyc.yale.edu/economics/financial-markets/content/sessions/session-24-making-it-work-for-real-people-the
Divorce - How business arrangements are challenged by the Court (March 2014)Pat Coyle
A seminar focussed on keeping you up to date with Family Law and the effect that the latest developments and case law may have on the business advice that you give your Clients.
This event will provide an overview of a Judge’s approach to dividing business assets on divorce and will be presented by our specialist family and corporate lawyers.
As well as providing a useful review of how best to advise business clients in advance, at the time and after the event if divorce looms, it will also highlight the tension between company and family law and the impact of Prest v Petrodel Resources Ltd and question whether it is possible to avoid the pitfalls of Young v Young?
Intrafamily or Household Exclusions (from FC&S Legal: The Insurance Coverage ...NationalUnderwriter
This article discusses household exclusions that eliminate coverage for family members. It covers ISO and AAIS homeowners and personal auto policies.
Summary: Various personal lines policies include a family or household exclusion that eliminates coverage
for damages resulting from bodily injury to the insured’s resident relatives or others residing in
the household. These provisions have been the subject of controversy regarding their enforceability.
Try this site where you can compare quotes from different companies: WWW.ANNUITY-HELP.US Do I have to pay taxes? I live in Florida and received a lump sum from my deceased sons estate in 2008. The money came from an annuity fund he had. His father and I split the proceeds after all his debts were paid. Is this money now taxable? Thank you.
Trial Strategy: Understanding the Direct Action Provision of Section 1332(C)...NationalUnderwriter
To determine whether diversity of citizenship exists when a plaintiff sues an insurance company in federal court, one must consider the effect of 28 U.S.C. § 1332(c)(1), as a plaintiff learned in a recent case filed in the Eastern District of Michigan.
Will My Heirs Be Forced To Pay an Inheritance Tax in ConnecticutBarry D Horowitz
There are some misconceptions that arise with regard to taxation as it applies to estate planning. Many people think that an inheritance tax and an estate tax are identical forms of taxation, but in reality, this is not the case. Learn more about inheritance tax in Connecticut in this presentation.
Seasoned veteran of family law, Leigh Carson of The Carson Law Firm, takes you through the basics of divorce law in St. Louis. Following this guide will help you be sure you start with a strong foundation and can help you save money, time, and frustration. You can learn more at http://thecarsonlawfirm.com/st-louis-divorce-the-basics/
Dividing the Debts in a California Divorcesuzi smith
My spouse ran up huge credit card debts during the marriage. In dividing assets and debts in the settlement agreement, who should be responsible for these debts?
In California, Family Code section 910 provides that the community is liable for all debts incurred during the marriage and prior to separation. It doesn’t matter whether the debt was incurred by one spouse for his or her own benefit or for the family. It also doesn't matter whose name appears on the bill or the credit card statements. If it was incurred during the marriage and prior to separation, it’s a community property debt and both spouses are equally liable. This means that when the parties are negotiating a settlement and tallying the marital balance sheet such debts should be divided equally. A better option might be that one spouse agrees to pay off the joint debts in return for a greater share of the community property. The spouse paying off the debts can at least make sure that joint debts are paid, because as long as debts are jointly owed both spouses are financially responsible to the creditors.
Divorce 101: What You Need To Know Before Filing For Divorce in ArizonaBillie Tarascio
With 8 in 10 people in Arizona filing for divorce without an attorney, it's vital that you know what attorneys know about what to do before you start the process. This presentation walks you through the things you'll need to know
Arizona Divorce, Modification, and EnforcementBillie Tarascio
Your divorce agreement may need to be changed after a new job, new town, medical issue, or growing children. This presentation from Modern Law and AccessLegalDocs.com walks you through what you need to know if your divorce is in Arizona. It's also geared to help the person working on a do-it-yourself divorce without an attorney.
Slides from "democratization of finance" lecture by Prof. Robert Shiller, taken from http://oyc.yale.edu/economics/financial-markets/content/sessions/session-24-making-it-work-for-real-people-the
Divorce - How business arrangements are challenged by the Court (March 2014)Pat Coyle
A seminar focussed on keeping you up to date with Family Law and the effect that the latest developments and case law may have on the business advice that you give your Clients.
This event will provide an overview of a Judge’s approach to dividing business assets on divorce and will be presented by our specialist family and corporate lawyers.
As well as providing a useful review of how best to advise business clients in advance, at the time and after the event if divorce looms, it will also highlight the tension between company and family law and the impact of Prest v Petrodel Resources Ltd and question whether it is possible to avoid the pitfalls of Young v Young?
Intrafamily or Household Exclusions (from FC&S Legal: The Insurance Coverage ...NationalUnderwriter
This article discusses household exclusions that eliminate coverage for family members. It covers ISO and AAIS homeowners and personal auto policies.
Summary: Various personal lines policies include a family or household exclusion that eliminates coverage
for damages resulting from bodily injury to the insured’s resident relatives or others residing in
the household. These provisions have been the subject of controversy regarding their enforceability.
Try this site where you can compare quotes from different companies: WWW.ANNUITY-HELP.US Do I have to pay taxes? I live in Florida and received a lump sum from my deceased sons estate in 2008. The money came from an annuity fund he had. His father and I split the proceeds after all his debts were paid. Is this money now taxable? Thank you.
Trial Strategy: Understanding the Direct Action Provision of Section 1332(C)...NationalUnderwriter
To determine whether diversity of citizenship exists when a plaintiff sues an insurance company in federal court, one must consider the effect of 28 U.S.C. § 1332(c)(1), as a plaintiff learned in a recent case filed in the Eastern District of Michigan.
Will My Heirs Be Forced To Pay an Inheritance Tax in ConnecticutBarry D Horowitz
There are some misconceptions that arise with regard to taxation as it applies to estate planning. Many people think that an inheritance tax and an estate tax are identical forms of taxation, but in reality, this is not the case. Learn more about inheritance tax in Connecticut in this presentation.
Seasoned veteran of family law, Leigh Carson of The Carson Law Firm, takes you through the basics of divorce law in St. Louis. Following this guide will help you be sure you start with a strong foundation and can help you save money, time, and frustration. You can learn more at http://thecarsonlawfirm.com/st-louis-divorce-the-basics/
A look at where the market of the Internet of Things is and how technologies like Node.js (JavaScript) and the Intel Edison are making it easier to create connected solutions.
Learn more at https://losant.com.
The major topics include:
* What is the Internet of Things
* Where is IoT Today
* 4 Parts of IoT (Collect, Communicate, Analyze, Act)
* Why JavaScript is Good for IoT
* How Node.js is Making a Dent in the Internet of Things
* What npm Modules are used for Hardware (Johnny-Five, Cylon.js, MRAA)
* What is the Intel Edison
* How to Best Work with the Edison
* Tips for Edison (MRAA, Grove Kit, UPM)
* Where the World of JavaScript and IoT is Going
The world of due diligence is designed to be predictable and stable – but change is inevitable. This presentation reviews the changes facing modern due diligence and provides strategies to best manage these updates. CT’s expert consultant will specifically discuss changes in Delaware corporate law, due diligence recordings, case law, and cyber due diligence.
Learn About:
Changes and updates to statutory law
Cybersecurity / due diligence
UCC-3 Issues
General Motors case and terminations
The annual Legal Seminar For Credit Professionals, presented by Kegler Brown in conjunction with NACM – Great Lakes Region and American Subcontractors Association, was combined with an international business and construction legal program. Topics included selling internationally, post-judgment collection, bankruptcy, bids and pay-if-paid clauses.
The Intersection of Bankruptcy and... Tax Law (Series: Bankruptcy Intersectio...Financial Poise
The issues created by the intersection of bankruptcy law and tax law are complex and marked by the tension between the fundamental goal of the federal bankruptcy laws is to give debtors a financial "fresh start" from burdensome debts and the applicable federal income tax laws. As a result, certain tax liabilities are not dischargeable in bankruptcy. Moreover, a debtor generally continues to be subject to applicable federal income tax laws and must timely file federal income tax returns and pay federal income tax.
To listen to this webinar on-demand, go to: https://www.financialpoise.com/financial-poise-webinars/intersection-of-bankruptcy-and-tax-law-2020/
What is a QDRO and how do I get one in a Texas divorce?Adam Kielich
Fort Worth employment and divorce lawyer Adam Kielich discusses QDROs and how QDROs are obtained in a Texas divorce. Learn more about these critical orders and how they affect the property division in a divorce.
The Kielich Law Firm
2205 Martin Drive, Suite 200-K
Bedford, Texas 76021
P: 817-857-1123
W: www.kielichlawfirm.com
What do you understand about Bankruptcy Laws - David Ford Avon CTDavid Ford Avon Ct
everyone should understand about creditor's rights and bankruptcy laws according to David Ford Avon CT. These laws can help a person if he had a situation in the future.
14 06-19 U.S. Treaties - How To Understand And Plan With ThemBruce Givner
IRS publications and forms; list of countries with which the U.S. has income and estate and gift tax treaties; reasons for both types of treaties; situs vs. status transfer tax treaties; German estate tax treaty as an example; treaties vs. the Internal Revenue Code; review of the basic provisions of income tax treaties, including tie-breakers, independent workers, directors, artists and athletes, students and teachers, interest, dividends, royalties, real property income and gains, Publication 901 table examples, double Irish structure.
What’s your Nexus Footprint?
Many companies fail to comply with collection and multistate filing requirements, putting these companies at risk of increased taxes, audit assessments and penalties. In this “Nexus 101” course, we’ll examine a number of factors that determine your true nexus footprint and may reduce exposure, including:
• History, landmark cases, and the current law
• State sales vs. state use tax
• “Nexus” collections and internet sales tax
• Becoming SALT compliant
• Responding to questionnaires
• Anticipating potential changes
This course will help put you on solid footing when it comes to determining the breadth and exposure your business or clients may have across multiple state jurisdictions in this complex and changing area of tax law.
Alexander Korzhen is a lawyer and state and local tax (SALT) specialist at TaxOps, a specialty tax and business advisory firm. Korzhen has over 15 years of experience specializing in nexus studies, state tax risk reduction, resale due diligence, sales and use tax, and tax controversy work. Mr. Korzhen is a frequent instructor for a wide variety of SALT continuing education classes to accounting professionals and business stakeholders. He is a graduate of Quinnipiac University Law School and received a Master of Business Administration from Fairleigh Dickinson University. He is a member of the Minnesota State Bar Association and the Minnesota CPA Society. Go to TaxOps.com for Insights and Tax News updates authored by Mr. Korzhen.
Business Law Training | State and Local Taxes: Key Developments That Will Aff...Quarles & Brady
Most businesses pay more state and local taxes than federal. This program will update you on some of the key developments in the state and local tax world that will affect your companies now and in the future. Topics include how changes in federal law will affect state taxes, the ongoing debacle over sales tax collection requirements, an explanation of how states are fundamentally changing their corporate taxes, and much more.
Audited Through the Courts: The Troubling Trend in Flase Claims Act, Class Ac...Levenfeld Pearlstein, LLC
Powerpoint from the 16th Annual Illinois State and Local Tax Conference held Sept. 17, 2015. The presentation, given by Levenfeld Pearlstein, LLC Partner David Blum and Adam Beckerink of Reed Smith LLP, was titled "Audited Through the Courts: The Troubling Trend in False Claims Act, Class Action , and Municipal Litigation"
If it’s happening in Delaware, you want to know about it. 65% of the Fortune 500 are incorporated in Delaware, and over 150,000 new entities were formed in 2013 alone. Whether you work in a corporation or at a law firm, you’ll need to answer the questions, “Why Delaware?” and “What do I need to know to get the best results?”
Join CT’s expert staff attorneys for a unique view on working with Delaware. No other registered agent does as much work with Delaware — you’ll learn nuances and experience you simply can’t get anywhere else.
BIZGrowth Strategies — Cybersecurity Special Edition 2023CBIZ, Inc.
As cybercriminals continue to advance and evolve, a stagnant cyber risk management approach is simply not an option. Further, the prevalence of cyber breaches means cybersecurity is not solely an IT concern. It takes a robust set of processes and people from across your organization, working together toward a common goal. We offer fresh insights to help protect your organization from cyberthreats in multiple operational areas. Articles include:
- How Cybercriminals Are Weaponizing Artificial Intelligence
- Employee Benefits Cyber Risk Exposure Scorecard
- Closing the Security Gap: Managing Vendor Cyber Risk
- Retirement Plan Sponsor Cybersecurity Checklist
- Protect Your Digital Frontline With Employee Training
BIZGrowth Strategies - Back to Basics Special EditionCBIZ, Inc.
Amid the increasing complexity of today’s business landscape, it can be of great benefit to shut out the noise and simply get back to the basics. Summer offers the rare opportunity for organizations to slow down and sweat the small stuff.
In this issue, our experts address seven key topics intended to help leaders guide their teams to stability and refocus on the foundational elements of success, including:
- Talent Management 101: How to Attract & Retain Great Employees
- Exploring the What, Why & How Behind the Employee Experience
- The Shifting Normal: 3 Ways Leaders Can Embrace Change & Conquer Challenge
- What is Financial Wellbeing & Why Should Employers Care?
- D&O Insurance Application Basics to Protect Your Leaders
- Your Life Insurance Policy May Be One of Your Biggest Assets
- Understanding Labor Law Poster Compliance
Welcome to our newly branded newsletter, "The Advantage." The articles in this issue provide insights to help you:
■ Have conversations around tough decisions during periods of economic uncertainty
■ Evaluate fast-growing artificial intelligence tools like ChatGPT
■ Recognize colleagues who are key allies in supporting women in the workplace
■ Navigate career shifts along the path to successful leadership
■ Manage workplace culture in a hybrid model
■ Garner inspiration from the 2023 Women Transforming Business finalists and winners
BIZGrowth Strategies - Workforce & Talent Optimization Special EditionCBIZ, Inc.
Amid today’s economic uncertainty, we know you need strategies and solutions that will help your business thrive. With workforce and talent concerns running high for employers across the nation, our experts developed these articles with those critical issues top of mind. We offer fresh insights designed to attract, retain, engage and motivate your employees — all while protecting your bottom line and managing emerging risks. Articles include:
- Unlock Success with Effective Performance Management
- How Employers Can Benefit from Financial Wellbeing Programs
- How to Talk About Hard Decisions During a Recession
- Cost-Effective Health Plan Perks to Consider in 2023
- 3 HR Strategies to Recession-Proof Your Organization
- Responding to Employment Practices Liability (EPL) Claims
- Versatility — Important in Life & Life Insurance
BIZGrowth Newsletter - Economic Slowdown Solutions Special EditionCBIZ, Inc.
The "Economic Slowdown Solutions Special Edition" newsletter includes articles that present tips, strategies and ideas to help your organization master economic uncertainty and recessionary concerns. Topics include:
- Considerations for a Reduction in Force
- Tips to Prepare for Risk Management Challenges
- Tactics to Recession-Proof Your Benefits Strategy
- HR Best Practices
- Recruitment Strategies to Keep You Competitive
- 3 Innovations to Stay Nimble
- Disability Insurance for Business Owners
BIZGrowth Strategies - Cybersecurity Special EditionCBIZ, Inc.
Cyberattacks are becoming more frequent and sophisticated, making a recovery from them increasingly difficult. Without preparation, a cyberattack can be devastating to your business, having severe operational, financial, legal and reputational implications.
The prevalence of cyber breaches also means cybersecurity is no longer solely an IT concern. Elevating your information security from functional to effective takes a robust set of elements, processes and people working together toward a common goal.
Our professionals have developed these articles and resources to help you protect your organization from these attacks.
Connections Help Law Practice Efficiently Obtain $5 Million Line of CreditCBIZ, Inc.
A 15-attorney law firm operated on a contingency and hourly fee basis. While it had a strong outlook for contingency cases, the costs incurred to work...
Custom Communication Plan & Active Enrollment Result in Increased ConsumerismCBIZ, Inc.
The firm embarked on a multi-year strategic plan to build a culture of wellbeing and engagement. They wanted
to educate employees to become more engaged and wise health care consumers...
Experienced Consulting Approach Leads Engineering Firm to the Right CFOCBIZ, Inc.
The Chief Financial Officer of a leading multi-disciplined engineering and consulting
firm indicated he was considering retiring. After initially considering a search process as an in-house project, the company’s leadership agreed...
Check out the latest edition for articles on Preventing Social Engineering Attacks, Triumphing in the Talent War, 3 Signs It’s Time for a Compensation Study, Strategies to Protect Your Retirement & Tips for a Successful OSHA Inspection.
Inflation, Interest Rates & the Disruption to CRECBIZ, Inc.
From assessing the various sectors to analyzing the future of your investments, learn more from our experienced team leaders on the wide-spread trends of commercial real estate property and sales.
CBIZ Quarterly Manufacturing and Distribution "Hot Topics" Newsletter (May-Ju...CBIZ, Inc.
CBIZ Quarterly Manufacturing and Distribution "Hot Topics" Newsletter (May-Jun 2022) provides you with news and guidance on the labor crisis, how to retain top talent during the Great Resignation, the business impacts of the Russia-Ukraine War, and the benefit of long-term bonus plans.
Rethinking Total Compensation to Retain Top TalentCBIZ, Inc.
Even with a developed recruiting program, strong company culture and great work-life balance, it’s difficult for companies to attract and retain the best employees without an all-inclusive compensation strategy. Add in the combination of high inflation, talent shortages and the Great Resignation, and we’re left with a hyper-competitive labor market. As a result, employers must think outside of the box to retain top performers and explore new ways to increase the value of total compensation offered. Learn how in this article.
Common Labor Shortage Risks & Tips to Mitigate Your ExposuresCBIZ, Inc.
No industry is safe from the risks of the current labor market. Employee shortages can influence multiple liabilities, but a proactive strategy can help protect your organization. In this article, learn measures to minimize labor shortage liability risks across all industries, as well as influential industry risks for construction, manufacturing and trucking.
How the Great Resignation Affects the Tax FunctionCBIZ, Inc.
Talent shortages remain a challenge universally, but it may be hitting financial roles within businesses particularly hard. The
pressures to meet tax reform obligations coupled with the
job changeover opportunities that emerged during the Great Resignation have left many tax departments feeling under-resourced. If your company is experiencing a similar situation, here are steps you can take to support your tax function.
While employee turnover is inevitable, there are several strategies companies can implement to help combat the Great Resignation, and at the center of all these strategies is technology that can benefit employers and their staff. In this article, learn how your organization can use technology to enhance the recruiting and onboarding processes, which will help attract top talent, while setting new hires up for success.
Experienced Consulting Approach Leads Engineering Firm to the Right CFOCBIZ, Inc.
The Chief Financial Officer of a leading multi-disciplined engineering and consulting firm indicated he was considering retiring. After initially considering a search process as an in-house project, the company’s leadership agreed to secure the assistance of an executive search professional.
BIZGrowth Strategies - The Great Resignation Special EditionCBIZ, Inc.
The Great Resignation continues to plague organizations across the country. It has exacerbated a host of employer challenges, including attraction, retention and engagement of top talent, as well as mitigating new risks. Our experts have developed these articles and linked resources to help your organization combat the mass employee exodus.
Kansas businesses have an opportunity for state tax incentives of which you may want to be aware.
Recent changes to the Kansas High Performance Incentive Program (HPIP) make it more broadly available
than it was in the past.
CBIZ Quarterly Commercial Real Estate "Hot Topics" Newsletter (Jan-Feb 2022)CBIZ, Inc.
The January 2022 issue of CBIZ’s Commercial Real Estate Quarterly Hot Topics Newsletter is now available! Learn about the impact of changes lease accounting, post-pandemic calculation companies are using to reassess office space needs, tax planning knowns and unknowns and the impact of rising construction costs on insurance costs. Plus – access strategies to combat the great resignation and safeguard against the unexpected.
how can I sell pi coins after successfully completing KYCDOT TECH
Pi coins is not launched yet in any exchange 💱 this means it's not swappable, the current pi displaying on coin market cap is the iou version of pi. And you can learn all about that on my previous post.
RIGHT NOW THE ONLY WAY you can sell pi coins is through verified pi merchants. A pi merchant is someone who buys pi coins and resell them to exchanges and crypto whales. Looking forward to hold massive quantities of pi coins before the mainnet launch.
This is because pi network is not doing any pre-sale or ico offerings, the only way to get my coins is from buying from miners. So a merchant facilitates the transactions between the miners and these exchanges holding pi.
I and my friends has sold more than 6000 pi coins successfully with this method. I will be happy to share the contact of my personal pi merchant. The one i trade with, if you have your own merchant you can trade with them. For those who are new.
Message: @Pi_vendor_247 on telegram.
I wouldn't advise you selling all percentage of the pi coins. Leave at least a before so its a win win during open mainnet. Have a nice day pioneers ♥️
#kyc #mainnet #picoins #pi #sellpi #piwallet
#pinetwork
Lecture slide titled Fraud Risk Mitigation, Webinar Lecture Delivered at the Society for West African Internal Audit Practitioners (SWAIAP) on Wednesday, November 8, 2023.
The secret way to sell pi coins effortlessly.DOT TECH
Well as we all know pi isn't launched yet. But you can still sell your pi coins effortlessly because some whales in China are interested in holding massive pi coins. And they are willing to pay good money for it. If you are interested in selling I will leave a contact for you. Just telegram this number below. I sold about 3000 pi coins to him and he paid me immediately.
Telegram: @Pi_vendor_247
Abhay Bhutada Leads Poonawalla Fincorp To Record Low NPA And Unprecedented Gr...Vighnesh Shashtri
Under the leadership of Abhay Bhutada, Poonawalla Fincorp has achieved record-low Non-Performing Assets (NPA) and witnessed unprecedented growth. Bhutada's strategic vision and effective management have significantly enhanced the company's financial health, showcasing a robust performance in the financial sector. This achievement underscores the company's resilience and ability to thrive in a competitive market, setting a new benchmark for operational excellence in the industry.
What website can I sell pi coins securely.DOT TECH
Currently there are no website or exchange that allow buying or selling of pi coins..
But you can still easily sell pi coins, by reselling it to exchanges/crypto whales interested in holding thousands of pi coins before the mainnet launch.
Who is a pi merchant?
A pi merchant is someone who buys pi coins from miners and resell to these crypto whales and holders of pi..
This is because pi network is not doing any pre-sale. The only way exchanges can get pi is by buying from miners and pi merchants stands in between the miners and the exchanges.
How can I sell my pi coins?
Selling pi coins is really easy, but first you need to migrate to mainnet wallet before you can do that. I will leave the telegram contact of my personal pi merchant to trade with.
Tele-gram.
@Pi_vendor_247
how to sell pi coins effectively (from 50 - 100k pi)DOT TECH
Anywhere in the world, including Africa, America, and Europe, you can sell Pi Network Coins online and receive cash through online payment options.
Pi has not yet been launched on any exchange because we are currently using the confined Mainnet. The planned launch date for Pi is June 28, 2026.
Reselling to investors who want to hold until the mainnet launch in 2026 is currently the sole way to sell.
Consequently, right now. All you need to do is select the right pi network provider.
Who is a pi merchant?
An individual who buys coins from miners on the pi network and resells them to investors hoping to hang onto them until the mainnet is launched is known as a pi merchant.
debuts.
I'll provide you the Telegram username
@Pi_vendor_247
Turin Startup Ecosystem 2024 - Ricerca sulle Startup e il Sistema dell'Innov...Quotidiano Piemontese
Turin Startup Ecosystem 2024
Una ricerca de il Club degli Investitori, in collaborazione con ToTeM Torino Tech Map e con il supporto della ESCP Business School e di Growth Capital
2. Elemental Economics - Mineral demand.pdfNeal Brewster
After this second you should be able to: Explain the main determinants of demand for any mineral product, and their relative importance; recognise and explain how demand for any product is likely to change with economic activity; recognise and explain the roles of technology and relative prices in influencing demand; be able to explain the differences between the rates of growth of demand for different products.
1. Elemental Economics - Introduction to mining.pdfNeal Brewster
After this first you should: Understand the nature of mining; have an awareness of the industry’s boundaries, corporate structure and size; appreciation the complex motivations and objectives of the industries’ various participants; know how mineral reserves are defined and estimated, and how they evolve over time.
What price will pi network be listed on exchangesDOT TECH
The rate at which pi will be listed is practically unknown. But due to speculations surrounding it the predicted rate is tends to be from 30$ — 50$.
So if you are interested in selling your pi network coins at a high rate tho. Or you can't wait till the mainnet launch in 2026. You can easily trade your pi coins with a merchant.
A merchant is someone who buys pi coins from miners and resell them to Investors looking forward to hold massive quantities till mainnet launch.
I will leave the telegram contact of my personal pi vendor to trade with.
@Pi_vendor_247
Transkredit Finance Company Products Presentation (1).pptx
DODD FRANK AND CAPTIVES
1. DODD FRANK AND CAPTIVES
Delaware Captive Insurance Association
2013 DCIA Spring Forum
Hotel du Pont
Wilmington, DE
May 14, 2013
Charles J. (“Chaz”) Lavelle
Bingham Greenebaum Doll LLP
101 S. Fifth Street, Suite 3500
Louisville, KY 40202
502/587.3557
Fax 502/540.2155
clavelle@bgdlegal.com
Stuart H. Anolik
CBIZ MHM, LLC | Managing Director
3 Bethesda Metro Center, Suite 600
Bethesda, MD 20814
301.951.3636
Fax 301.951.0425
sanolik@cbiz.com
2. 2
Dodd Frank and the Wizard of Oz
• Dodd Frank is like the Wizard of Oz
– When the movie Wizard of Oz is mentioned, all think of the wizard
– Wizard drew all the attention during the movie
– The wizard was all the fury and commotion
– The wizard had nothing to do with the outcome – he was on
screen for 10 minutes and didn’t get Dorothy home
– Dodd Frank has little to do with the obligation to pay tax – it does
not impose a new tax, it only tells where the tax is paid (maybe)
– Dodd Frank did, however, focus attention on self procurement tax
• The self procurement taxes are the ruby slippers – they are
the main event
3. 3
Types of Taxes Based on Premium
• Premium Tax – imposed on insurance companies
licensed in state
• Surplus Lines Tax – imposed on broker licensed in state
with respect to insurance from insurance company not
licensed in state for hard to place coverage
• Self Procurement Tax – imposed on insured that
purchases insurance from an insurance company that is
not licensed in state
4. 4
Rates of Taxes Measured By Premium
• The commercial insurance premium tax is generally
in the range of 2% to 3%
• The captive insurance premium tax rate is often .4%
or .38% of premium (sometimes on the first $x of
premiums, then lower); some states impose a fee
(say $5,000) rather than, or a cap on, premium tax
• The surplus lines tax is typically greater than the
commercial insurance premium tax, often 2% to 5%
• The self procurement tax rate is usually comparable
to the surplus lines tax rate
5. 5
Nexus
• The premium tax is imposed on an insurance company
licensed in the state
• Normally, an insurance company must have some
“nexus” to the state in order for the state to have the
authority to tax that company
• “Nexus” generally means that the company has
sufficient contacts with the state (physical presence
property or employees in the state vs economic nexus)
6. 6
Nexus (cont’d)
• Allgeyer v Louisiana, 165 U.S. 578 (1897) – misdemeanor
and $1,000 fine prohibited where the risk was in Louisiana,
but it was insured in New York, although there was a letter
sent by the insured, from Louisiana
• St. Louis Cotton Compress Co. v Arkansas, 260 U.S. 346
(1922)
– Arkansas could not collect premium tax where the risk was
located in Arkansas, but the insurance company was in Missouri
– The insurance company did not have any office in Arkansas
– The insurance company did not have any agents in Arkansas
7. 7
Nexus (cont’d)
• Connecticut General Life Insurance v. Johnson,
303 U.S. 77
– California could not tax two insurance companies
authorized to do business in California, where
one reinsured life insurance on California
residents to the other in Connecticut
8. 8
Surplus Lines
Surplus Lines Broker
•Have to demonstrate inability to obtain coverage
•Must have made robust search
•Although the insurance company may be outside the
reach of the state to tax, the broker is subject to tax
•There is nexus because the broker does business in the
state
9. 9
Rates of Taxes Measured by Premium
(cont’d)
• The self procurement tax is imposed by about 40
states; Delaware does not appear to have a statute; see
Atlas Mutual Insurance Co. v Fisheries Co., 22 Del. 256
(1907)
• The self procurement tax is also referred to as direct
placement
• A state cannot impose a premium tax on a company not
licensed or doing business in that state and a self
procured policy is not subject to a surplus lines tax on
the broker (there is no broker on the transaction and no
company listed on the surplus lines list
10. 10
Self Procurement Tax
• The question is whether a state can levy a
tax on the self-procurement of insurance on
one of its citizens, when the acquisition of
the insurance takes place wholly outside
the state?
11. 11
Todd Shipyards, 370 U.S. 451 (1962)
• In State Board of Insurance v. Todd Shipyards Corp., the U.S.
Supreme Court held that Texas could not tax the purchase of
insurance by a New York company from a New York insurance
company, even though the risk insured (ship yard) was in Texas
– The policy was issued outside Texas
– All the negotiations for the policy took place outside Texas
– The payment of the premium was outside Texas
– The claims adjustment and payment would be outside
Texas
– The insurers are not licensed in Texas, nor have agents, an
office or place of business, nor solicit business or
investigate risks or claims in Texas
12. 12
Todd Shipyards (cont’d)
• Todd Shipyards reaffirmed the earlier cases such as
– Allgeyer v. Louisiana
– St. Louis Cotton Compress Co. v. Arkansas
– Connecticut General Life Insurance v. Johnson
• Todd Shipyards said that nothing in the McCarran
Ferguson Act changed the earlier cases
– McCarran Ferguson Act generally gives states the right
to tax and regulate insurance
13. 13
Dow Chemical Co. v. Rylander
• The Texas state court found that Texas could not
impose the self procurement tax in Dow Chemical Co. v.
Rylander, 38 S.W. 3d 741 (Texas 2001)
• The court followed Todd Shipyards because in Dow the
insurance company was outside Texas, the property
was owned by a non-Texas company, the policies were
negotiated, executed, delivered and paid for outside of
Texas, claims would be investigated outside Texas,
there would be no communications inside Texas, etc.
14. 14
Further Texas Action
• In January 2007, the Texas State Comptroller
stated that it will impose the self procurement tax,
when one of a number of activities take place in
Texas, in addition to the risk being located in
Texas: payment, policies issued or delivered,
underwriting or loss adjustment, investigation or
payment
15. 15
Other State Procurement Tax
Cases
• Despite Todd Shipyards and Dow Chemical, other state
courts have often imposed a self procurement or other
tax on purchase of insurance by an insured directly from
a non-licensed insurance company. For instance:
– Associated Electric & Gas Insurance Services, Ltd v.
Clark, 676 A. 2d 1357 (R.I. 1996), AEGIS is a leading
case
16. 16
AEGIS (R.I. 1996)
• Associated Electric & Gas Insurance Services, Ltd v.
Clark (R.I. 1996) -- AEGIS is a foreign (Bermuda)
insurance company that insured four electric utilities in
New Hampshire
• Neither AEGIS or its affiliate, AEGIS Services, and
MGA, entered the state of Rhode Island
• This case is really a premium tax case, because Rhode
Island did not have a self-procurement tax
• AEGIS said that it did not conduct business in Rhode
Island and Todd Shipyards forbade the imposition of tax
17. 17
AEGIS (cont’d)
• The Rhode Island court looked to a U.S. Supreme
Court case that occurred after Todd Shipyards, but had
nothing to do with insurance
• Quill Corp. v. North Dakota, 504 U.S. 298 (1992)
involved a company that saturated North Dakota with
mail order catalogues, although Quill did not have any
property or employees in North Dakota
• North Dakota imposed a sales tax on the mail orders
made by North Dakota residents
18. 18
AEGIS (cont’d)
• In Quill, the U.S. Supreme Court noted that, even
though Quill did not have a “physical presence” in North
Dakota, Quill “availed itself of an economic market” in
North Dakota
• The Rhode Island court concluded that (1) Quill
represented the current view of the U.S. Supreme Court
(and, essentially, Todd Shipyards had been passed by)
and that (2) the U.S. Supreme Court would impose a
tax under its current view
• Thus, the Rhode Island court imposed the tax
19. 19
Dodd Frank / NRRA
• Dodd-Frank Wall Street Reform and Consumer
Protection Act – PL 111-203 (July 21, 2010), effective
July 21, 2011
• The Nonadmitted and Reinsurance Reform Act of 2010
(NRRA)
– Tax on premiums of non-admitted insurance companies will
be paid to the home state, not to the various states in which
there is insured property
– Clearly applies to surplus lines, but many argue that it does
not apply to captive insurance companies
20. 20
Dodd Frank/NRRA – Cure to Perceived
Problem
• Prior to Dodd Frank, the perceived problem was that a
surplus lines broker who procured surplus lines for a
business with an office or other property in every state had to
divide the premiums among 40 states and process the
paperwork
• The surplus lines brokers wanted to streamline the process
and pay only to one state (and only file in one state)
• Those involved in the legislation say that captives were never
mentioned in the negotiations, and, if asked, those involved
would have said that Dodd Frank does not apply to captives
21. 21
Dodd Frank/NRRA - Framework
• Only the insured’s home state can impose a tax for
“non-admitted insurance” (section 521)
• Section 527(9) defines non-admitted insurance as
p&c insurance that is permitted to be placed directly
or through surplus lines broker with an eligible “non-
admitted insurer”
• A non-admitted insurer is one that is not licensed to
engage in insurance in a state
– Includes surplus lines company
– Does it literally include a captive?
22. 22
Home State for NRRA
• “There’s no place like home”
– Glenda, the Good Witch
– Dorothy
– Dodd Frank
23. 23
Home State for NRRA (cont’d)
• Home state is:
– State where the insured has principal place of business
– If 100% of the risk is outside the state with principal place
of business, then the home state is the one with the
greatest percentage of premium
– If affiliates are named insureds, then the home state is
the home state of the affiliate with the largest percentage
premium
• It is generally viewed that the home state is determined on a
policy be policy basis
24. 24
Compacts Among the States
• The NRRA authorizes (and “everyone” assumed that)
the states would enter into compacts (section 521(b)(1))
– The home state would collect 100% of the tax
– The home state could require that the surplus lines brokers
and insureds to file reports each year in which the
premiums would be allocated among the states in which the
risk resided
– The home state would then divvy up the tax among the
states in which the risk resided
25. 25
Compacts Among the States (cont’d)
• Two different compacts have arisen, but neither is in force
– NIMA (Non-Admitted Insurance Multi-State Agreement)
• This has the support of the NAIC
• 12 states have adopted, but 6 have pulled out
– SLIMPACT (Surplus Lines Insurance Multi-State Compact)
• Supported by the NCOIL – National Council of Insurance
Legislators
• 9 states have adopted
– Many larger states have determined to keep the 100% that they
collect, and forego the ability to share in other states’ receipts
26. 26
NRRA – Approaches?
• Some approaches?
– Domicile captive in the headquarters state of the operating
company
• Either use the domicile captive as the only captive or as a front
which reinsures to the historic captive
• Will this result in jurisdictions with substantial captive expertise,
but few headquarters, to lose captive to states with many
headquarters ?
– Issue policy to one or more, but not all, insureds in an
affiliated group; perhaps have more than one captive
27. 27
Coalition for Captive Insurance Clarity
• McIntyre & Lemon PLLC “white paper” concludes that
there was no intent for the NRRA to apply to captives --
10/6/11
• Coalition for Captive Insurance Clarity -- November
2012
– http://www.vermontcaptive.com/DoddFrank
• VCIA organized the coalition
• CICA wrote a supportive letter
28. 28
Coalition for Captive Insurance
Clarity (cont’d)
• Rep Judy Biggert 12/16/12 statement that Dodd Frank
was never intended to apply to captives
– Rep. Biggert was Chair, Subcommittee on Insurance,
Housing and Community Opportunity, Committee on
Financial Services
• Rep Scott Garrett (R-NJ) 2/6/13 statement that Dodd
Frank was never intended to apply to captives
– Co-author of NRRA
• Anderson Kill & Olick paper 2/27/13
29. 29
What if the Coalition is Successful?
• If the Coalition is successful, it will make it clear that the
home state cannot collect 100% of the tax
• The insureds will still be subject to self-procurement tax
to the extent that they were previously subject
• States may be more sensitized to the ability to impose
self procurement tax
• Presumably Todd Shipyards will apply to the extent that
it applied before Dodd Frank