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The Internal Revenue Service has provided guidance Notice 2005-86 on the interaction of the 2.5-month grace period for a health flexible spending arrangement (health FSA) (established earlier this year by Notice 2005-42 and an individual's eligibility to contribute to Health Savings Accounts (HSAs).
A franchisor's ability to enforce system standards and sustain the positive image of the brand is critical to the long-term success of a franchising system. To some degree, a franchisor's threat of termination or non-renewal contributes to that enforcement effect. But what can a franchisor do when a contract has a long duration and/or a franchisee has a strong legal presumption of renewal?
Corporate structures have long been likened to military organizations, though this is the less popular style today. In attempts to increase productivity, morale and loyalty, corporate managers and analysts of corporate management have looked to sports models for fresh ideas which go deeper than the cliched sports metaphors. <br>Several models of the organization's operations and culture have been identified: Football as epitomizing managerial control and centralization; baseball as a model of individual autonomy and situational teamwork; basketball and soccer as focusing on voluntary cooperation and shared decision-making. Which characterizes your firm ' or the culture you desire?
Looking into the New Year: What should the legal profession, specifically those who lead their practices to success through professional development, think about?
Highlights of the latest franchising news from around the country.
It doesn't take great foresight or a crystal ball to recognize that law firms will face some serious challenges in 2006. Coming events have already cast their shadows. Some of the challenges have existed for several years. Others are new. What they add up to are two basic questions most law firms must answer: "Do we recognize the challenges facing us?" and "How are we going to address them?" This article discusses several of these challenges and, where possible, suggests some alternatives for meeting them.
In many countries around the world, concepts that are common in the United States are considered exotic to the local populace. Furthermore, as more and more Americans travel abroad, they welcome the sight of a familiar brand from "back home." As a result of these two factors, when U.S.-based franchisors seek to expand abroad, they often find a ready audience. In fact, many franchisors get their first taste of international franchising when they are approached by a potential franchisee, asking for the opportunity to obtain franchise rights to a particular country or region of a country. It is only later that the franchisor actually begins to focus on active development of franchises outside the United States.
