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Real Estate Appraisal Nationwide Industry Standard Practices and Procedures Important in Banking Litigation

Provided by: Don Coker
Renowned nationwide banking, lending, and mortgage banking expert witness, former high-level banking executive, high-level banking regulator, and banking consultant to over 80 banks Don Coker explains some of the important nuances of nationwide banking industry standard policies, practices, principles and procedures of the real estate appraisal industry as they relate to mortgage and banking litigation.
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Expert Witness Advice on Bank Holding Company Structure Issues Important in Banking Litigation

Provided by: Don Coker
Renowned nationwide banking expert witness, former high-level banking executive, high-level banking regulator, and banking consultant to over 80 banks Don Coker explains some of the important nuances of nationwide banking industry standard policies, practices, principles and procedures of bank holding company structure that are important to keep in mind during litigation.

Expert Witness Advice on Defending Securities Litigation Involving SEC Rule 10b5-1 Insider Trading Issues

Provided by: Don Coker
A world renowned financial expert witness, former high-level banking and investment portfolio management executive and board member, high-level banking regulator, and nationwide consultant to 150+ banks, investment banks, investment management companies, hedge funds, 79 of the country's 400 largest law firms, and hundreds of other law firms, explains important nuances of how non-attorney investment and banking professionals view nationwide industry standard policies, practices, principles and procedures involved in defending alleged insider trading litigation claiming a violation of the SEC’s Rule 10b5-1.

Landscape and Maintenance Contractors, are you Creating a Trip and Fall Hazard (and Potential Lawsuit?)

As a landscape and certified tree arborist expert witness, I have been involved with several trip and fall construction negligence lawsuits. In many cases, the hazard was created inadvertently by a landscape or maintenance contractor. Often times, the homeowner association and property management company were unaware of the potential hazard. The article discusses landscape contracting and maintenance related trip and fall and other construction negligence cases and issues.

Violating the Code of Ethics Can Get You Sued

Provided by: Larry Lowenthal
Realtors who ignore the Code of Ethics do so at their own peril. Angry buyers & sellers who believe they suffered financial damages because of a real estate agent are quick to instigate lawsuits to recover their alleged losses. Lawsuits can be costly in time, money, and reputation, and are always emotionally stressful. But prudent Realtors who learn and then abide by our Code of Ethics can avoid the mistakes, pitfalls, and temptations that lead other licensees to litigation nightmares.

The Importance of Consistently Generating New Content for Your Law Firm’s Website

Literally hundreds of variables determine where your firm’s website will rank on a search engine directory. One of the most important of these is the existence of new content. Google, Bing, Yahoo and all the others absolutely love fresh material and reward those who consistently update and enhance their sites.

Set-Off Industry Standard Policies, Practices, Principles and Procedures Important in Banking Litigation

Provided by: Don Coker
Renowned nationwide banking expert witness consultant, former high-level banker and governmental banking regulator Don Coker explains some important issues in the often misunderstood procedure of Set-Off as it arises in banking litigation. When a bank has a loan to a borrower, the borrower will not pay, and the borrower has money in a bank account that is held at the same bank, the lender may elect to use its right of Set-Off to seize funds in the bank account and use the funds to pay the debt.

Fiduciary Liability Insurance and ERISA

The definition and responsibilities of an ERISA fiduciary compared to an ERISA settlor form the basis of a recent New York Court of Appeals ruling in Federal Insurance Co. v. IBM Corp., 2012 N.Y. LEXIS 311 (N.Y. Feb. 21, 2012). - Background on the Distinction between an ERISA Fiduciary and Settlor - The Employee Retirement Income Security Act of 1974 (ERISA) establishes legal and operational guidelines for private pension and employee benefit plans.

Unsettled Times Call for a Little Magic

What does the future look like for those of us in the Employee Benefit industry? Some wonder if there will even be a group health insurance market in a few years. Until the US Supreme Court makes their decision(s) regarding Patient Protection and Affordable Care Act (PPACA) later this year, that is a question which seems to hold credence with many when it really shouldn’t.

419 Welfare Benefit Plans

A view from a former IRS Agent, CPA, College Professor - Sam Susser - Welfare Benefit Plans (WBP), also known as Welfare Benefit Trusts and Welfare Benefit Funds are vehicles by which employers may offer their employees and retirees with certain types of insurance coverage (e.g., life insurance, health insurance, disability insurance, and long-term care), as well as other benefits such as severance payments and educational funding.

Elder Abuse - It Isn't Always about Physical Abuse

Provided by: Michael Panish
Seniors seem to be one of the prime targets for construction scams. Having recently testified as the door hardware, lock and security expert witness on a very serious elder abuse case involving the rape of a 93 year old resident of a retirement home, I am intimately aware of the potential for physical violence and neglect aimed directly at senior citizens. The following is about a completely different kind of abuse involving our senior population.

The Ins and Outs of Automatic Door Operation - A Basic Primer in How They Work

Provided by: Michael Panish
A Basic Primer about Automatic Door Functions - One of the most frequent calls I receive from attorneys is about injuries sustained from an automatic door malfunction. The call usually begins with a scenario much like, "My client, who is almost eighty years old, was in a hotel lobby, and as she was walking through the doorway to the parking lot, the sliding doors slammed shut on her, causing her to break her hip."

Door Defects and Related Injury Claims - A Guided Tour of Manual Doors and Hardware

Provided by: Michael Panish
Early photos and expert inspection of a door injury site can be extremely important for your case. Hiring a competent door expert and capturing critical evidence is one of the most important things that you can do for your client. While your door expert should be thoroughly versed on every aspect of doors, door hardware, and installation elements, your ability to effectively describe the site shows your professionalism and concern for your case.

Expert Witness - Plaintiff or Defense?

Provided by: Michael Panish
The first two questions that I am often asked by attorneys during deposition or trial testimony are "On what percentage of construction cases do you work for the Plaintiff?" and "On what percentage of construction cases do you work for the Defense?" It has been said that any expert that will work on either side of a case must have his own financial interest as his primary concern; the expert being considered an unreliable "Gun for Hire."

Cabinetry Expert Witness - Discussion on Wood Finishes

Provided by: Michael Panish
I have been contacted as an expert witness by homeowners, contractors, and attorneys on many occasions to give my opinion on issues arising from alleged defective cabinet, wood, and furniture finishes. With the constant changes in formulations of finishes and paint products, modern methods for application and preparation have become very challenging. Finishes that were available 15-20 years ago have been outlawed due to EPA regulations.

Automatic Doors - The Importance of Checking Your Doors Daily

Provided by: Michael Panish
Most chain stores very rarely have a periodic maintenance (P.M.) plan in place for automatic door systems. Daily safety checks are the responsibility of the store or facility management. While evaluating your next door related injury case, it is essential that you have a full understanding of the various layers of responsibility that may play a role in the path leading to the door malfunctioning.

Cabinetry and Millwork: Defective Design or Defective Workmanship? Who is Responsible?

Provided by: Michael Panish
For cabinetry defect lawsuits the usual course of action by attorneys is to sue all parties in the chain of events, from design through installation. My job as a cabinetry and mill work expert witness is to inspect and evaluate casework, cabinetry, or millwork that may have either failed or may be deficient in some way.

Manual Door Closers - Do You Have an Open and Shut Case?

Provided by: Michael Panish
I am offering this article for general information to assist attorneys in determining potential issues relating to manual door closer mechanisms. Manual door closers are ubiquitous. We take advantage of their service on a daily basis without usually noticing that they are in place or that they are doing their job correctly. It is when something is seriously wrong with these closers that they become blatantly noticeable and potentially dangerous. Why can door closers cause injuries?

Panic Hardware - Getting to Know the Basics

Provided by: Michael Panish
Injuries resulting from panic hardware are more prevalent than you might think. Injuries can be due to lack of maintenance on these devices and/or installation of spurious parts or components. As a door and hardware expert witness and forensic consultant, I have been retained on many cases where installed panic hardware has been the source and cause of severe bodily injuries.

Garage Doors - A Brief Tutorial on Garage Door Safety and Installation

Provided by: Michael Panish
A brief description of a few different types of garage doors. I have been involved in numerous garage door cases where many different reasons for an injury have occurred. Having been retained as an expert witness for both plaintiff and defense for all types of automatic doors, several common factors have been observed. As a door expert witness, I am called upon many times a year to evaluate garage door injuries.

Funeral Service Related Torts

Provided by: Shun Newbern
When dealing with a legal matter that involves embalming failure or service complications, you must look at several essentials that will result in the best results. In that regard, you need a consultant or expert that knows mortuary law and the daily functions of funeral service.

Expert Witness Assistance in Real Estate, Mortgage and Financial Fraud Scams Using a Straw-Man or Straw-Borrower

Provided by: Don Coker
Renowned nationwide banking expert witness, former high-level banking executive, high-level banking regulator, and banking consultant to over 75 banks Don Coker explains some of the important nationwide banking industry standard policies, practices and procedures encountered in fraud scams that utilize straw-man and straw-borrower parties in real estate, mortgage, sale closing, mortgage closing, title, and financial fraud schemes.

401k Retirement Plan IRS Audits

401k IRS audits be careful - The Flooring Contractor Summer - Has Your 401k or Other Retirement Plan Been Reviewed? By Lance Wallach. Government officials now expect 401(k) plan sponsors to conduct periodic due diligence reviews. With respect to their 401k or other retirement plans, the problem is that most sponsors (owners) do not have the in house resources to do so.

Section 79, Captive Insurance, IRS Audits and Lawsuits on 419 and 412i Plans

IRS Attacks Business Owners in 419, 412, Section 79 and Captive Insurance Plans Under Section 6707A - By Lance Wallach - Taxpayers who previously adopted 419, 412i, captive insurance or Section 79 plans are in big trouble. In recent years, the IRS has identified many of these arrangements as abusive devices to funnel tax deductible dollars to shareholders and classified these arrangements as listed transactions."

Life Agents and Accountants Fined $100,000 for Selling 419 and Other Insurance Plans

Accountants and others fined $100,000 for signing tax returns and selling 419, 412i and other abusive life insurance plans. - Accounting Today - ‘Don’t Become A Material Advisor’ - Accountants, insurance professionals and others need to be careful that they don’t become what the IRS calls material advisers.

419 Plans Attacked by IRS

Insurance agents and costs attacked. - Enrolled Agents Journal March*April - For years promoters of life insurance companies and agents have tried to find ways of claiming that the premiums paid by business owners were tax deductible. This allowed them to sell policies at a “discount”.

FBAR International Tax Problems Transfer Pricing and the IRS

IRS is looking at transfer pricing, FBAR and international tax. FBAR International Tax Problems Transfer Pricing and the IRS - By Lance Wallach - The IRS dedicates enormous resources toward dealing with taxpayers who are involved with any form of transfer pricing.

Older People Hurt by Insurance Salespeople

Insurance agents are taking advantage of older people. Avoiding Circular 230 Malpractice Traps and Common Abusive Small Business Hot Spots, by Sid Kess; Author/Moderator: Lance Wallach, CLU, CHFC - Excerpts have been taken from this book about: Senior abuses.

Offshore Money, FBAR International Tax and the IRS

FBAR, International Tax, IRS audits be careful. IRS Offshore Voluntary Disclosure Program Reopens Do YOU have money overseas? By Lance Wallach, CLU, CHFC - Recently the Internal Revenue Service reopened the offshore voluntary disclosure program to help people hiding offshore accounts get current with their taxes.

Captive Insurance Buyer Beware

Is a captive insurance cell the way to go? - Accounting Today - Captive Insurance: Achieve large tax and cost reductions by renting a “CAPTIVE”. Most accountants and small business owners are unfamiliar with a great way to reduce taxes and expenses. By either creating or sharing “a captive insurance company”, substantial tax and cost savings will benefit the small business owner.

Section 79, Captive Insurance, IRS Audits and Lawsuits

Section 79 and captive insurance plans with life insurance in them are being looked at by the IRS. We have received calls from people that are being audited. - The dangers of being "listed" - A warning for 419, 412i, Sec.79 and captive insurance. Accounting Today: October 25, 2010, By: Lance Wallach

Corporate Officer Financial Responsibility and Authority in Bank Account and Related Financial Matters Litigation

Provided by: Don Coker
Renowned nationwide banking expert witness, former high-level banking executive, high-level banking regulator, and banking consultant to over 75 banks Don Coker explains nationwide banking industry standard policies, practices and procedures that are important factors in litigation involving corporate officer financial responsibilities and authority in bank account and related financial matters.

Asset-Based Lending Nationwide Industry Standard Practices and Procedures Important in Business Litigation

Provided by: Don Coker
Renowned expert witness, experienced asset-based lender and former high-level banker and banking regulator Don Coker explains nationwide industry standard policies, practices and procedures for asset-based lending at institutional and private lending entities.

Upcoming Change in Experience Modification Factors

Changes in the NCCI experience rating formula will impact policyholders across the US. Starting in 2013 the National Council on Compensation Insurance (NCCI) has announced it will be changing the formula used to compute experience modification factors for employers.

412i Plans Attacked by IRS, Lawsuits

IRS has been attacking abusive 412i plans for years. Business men have been suing the insurance agents who sold the plans. The IRS has attacked 412i, 419 plans for years. As a result promoters are now promoting section 79 and captive insurance plans. They are just starting to be attacked by the IRS.

Captive Insurance but Be Careful

Most business owners want to: build wealth and maximize the value of what is left behind for heirs; protect their wealth to insure that what they have spent a lifetime building isn’t eaten away by taxes, inflation and/or the cost of medical care; distribute their wealth so that their loved ones may be taken care of, and see to it that their assets and possessions go where they want them to go in the time frame they want this to happen. This is the essence of estate planning.

International Tax, Transfer Pricing, FBAR Problems

The IRS dedicates enormous resources toward dealing with taxpayers who are involved with any form of transfer pricing. The transfer pricing provisions of IRC 482 address four general types of transactions between commonly owned or controlled parties.

412i, 419, Lawsuits, IRS Audits

419, 412i, plans are being audited by the IRS. Lawsuits are the result. Small businesses facing audits and potentially huge tax penalties over certain types of retirement plans are filing lawsuits against those who marketed, designed and sold the plans.

You Can Beat the IRS

Beware of someone whose fee is based on a percentage of how much you save in taxes. Or who promises to get you a significantly higher refund than anyone else can. People like these are likely to prepare outrageous returns that will land you deep in trouble with the IRS.

412i IRS Audits, Listed Transactions - IRS Auditing 412i Plans

Excerpts have been taken from this book about: Bruce Hink, who has given me permission to utilize his name and circumstances, is a perfect example of what the IRS is doing to unsuspecting business owners. What follows is a story about Bruce Hink and how the IRS fined him $200,000 a year for being in what they called a “listed transaction”.

IRS Audits and Lawsuits

419 and 412i plans being audits, insurance agents sued. The IRS is cracking down on what it considers to be abusive tax shelters. Many of them are being marketed to small business owners by insurance professionals, financial planners and even accountants and attorneys. I speak at numerous conventions, for both business owners and accountants.

Automobile Retail Installment Sales Contract Details Important in Car Financing Litigation

Provided by: Don Coker
Renowned nationwide banking expert witness, former high-level banking executive, high-level banking regulator, Ford Motor Credit officer and banking consultant to over 75 banks Don Coker explains some of the important nuances of banking and lending litigation involving nationwide industry standard policies, practices and procedures for the handling of automobile retail installment sales contracts.

Five Public Pension Mistakes that Increase Municipal Bankruptcy Risk

Cities and counties across the country are running headlong into the inevitable fact that previously promised pension and retiree health care benefits are insufficiently funded. The Pew Center on the States estimates that the gap between cumulative benefit levels and the funds set aside to pay for them is more than $1 trillion and growing.

How Projects Go Awry

Provided by: Chason Energy, LLC
HVAC Engineering - Over the years, we have observed many cases of building humidity gone wild, with the attendant formation of mold or other moisture damage. Condensation can be the result of actions by the various players in the construction process.

Construction …Risk, Liability and Respondeat Superior

Construction projects involve many parties, who often have competing needs and interests (e.g.: oneself vs. other stakeholders, money, time, features, spec’s, regulatory, and ethics).

Credit Card Processing, Merchant Account and Merchant Agreement Details Important in Credit Card Litigation

Provided by: Don Coker
Former high-level banking executive, high-level banking regulator, banking consultant to over 75 banks, and renowned nationwide banking expert witness Don Coker explains some of the important nuances of banking litigation involving nationwide industry standard policies, practices and procedures for credit card and debit card processing and merchant accounts.

Bond Insurer Litigation v Residential Mortgage-Backed Securities (RMBS) Issuers over Alleged Misrepresentation

Provided by: Don Coker
Former high-level mortgage banking executive, high-level banking regulator, banking consultant to over 75 banks, and renowned nationwide banking expert witness Don Coker explains some of the important nuances of mortgage banking and securitization litigation involving representations and warranties, repurchase demands, and due diligence nationwide industry standard policies, practices and procedures important in bond insurer litigation.

Understanding the Problem Loan Process in Banking

Provided by: Michael F. Richards
Successful discovery and depositions require an understanding of the problem loan process in banking. Once a bank has designated a loan as a problem, it takes on a new set of regulatory and policy requirements. Problem loans are sometimes also designated as “Workout Loans.” Virtually all problem loans have an adverse classification per regulatory guidelines.

Expert Witness Assistance in Bankruptcy Preference Defense Cases Due to Ordinary Course of Business Payments

Provided by: Don Coker
Renowned expert witness Don Coker discusses nationwide industry standard practices and procedures in bankruptcy preference defense cases due to payments made in the ordinary course of business from the viewpoint of an expert witness who is a former banker experienced at corporate finance for all types of businesses.

Do You Need a Security Check-up?

Do You Need a Security Checkup? Properties Magazine, October 2008 - In the days and weeks following September 11, 2001, the attention paid to the security of our buildings was intense, enormous, and even frenzied at times. It seemed there was just not enough time in the day to get every building as secure as possible. Resources, both time and money, flowed into projects designed to get every owned or managed building ready to respond to an emergency or crisis or threat.


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