April / May
Showing 1–16 of 450 results
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How to benefit from the Work Opportunity Tax Credit
April / May 2021
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 441
Abstract: One strategy that may benefit both a business and its workers is to hire employees from specific “target” disadvantaged groups, thus enabling the business to qualify for the Work Opportunity Tax Credit (WOTC). Scheduled to expire after 2020, the WOTC was recently extended for five years, through 2025, by the Consolidated Appropriations Act. This article discusses the different target groups for whom the WOTC is available.
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Protect family assets with a trust
April / May 2021
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 648
Abstract: Trusts can be a great way to protect family financial security, but each type of trust has its own benefits and drawbacks. This article looks at several types of trusts, including spendthrift trusts and offshore trusts. The article points out that it’s essential to examine the different types of trusts in detail with a financial advisor to ensure that the type of trust established will best protect assets going forward.
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Should you adjust pay rates for remote employees living in lower-cost locations?
April / May 2021
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 695
Abstract: If a business’s compensation rates are relatively high because of the cost of living in the surrounding area, reducing pay for remote employees who move to lower-cost areas may seem to make business sense. But there are many factors to consider. This article takes a look at the advantages and disadvantages of various approaches and notes the importance of relying on solid compensation data to support the most appropriate compensation approach, given the business’s circumstances.
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Chances of qualifying for medical deduction are looking better
April / May 2021
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 849
Abstract: The Consolidated Appropriations Act extends the lower deduction floor for medical expenses past its scheduled expiration date. Even better, the new law change is permanent, meaning it has no expiration date. This article explains that taxpayers can benefit from this provision until Congress changes the threshold again — so, they might have a better chance of qualifying for a deduction this year, next year or beyond than in the recent past.
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Should you lend to an entrepreneur whose former business failed?
April / May 2021
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 437
Abstract: The economic downturn resulting from the impact of the COVID-19 pandemic has caused many formerly profitable businesses to fail. Despite this, their owners may feel they want to get back into business again. This article offers four questions to ask a prospective borrower reentering the business world after a COVID-19-related business failure to help lenders evaluate whether the loan will be viable.
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Accounting estimates: Be aware of management blind spots
April / May 2021
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 533
Abstract: A company’s management may make every effort to remain impartial and objective when making estimates for its financial statements. But errors of judgment are still possible. This article explains that it’s important for lenders to stay vigilant and ensure that the financial statements they receive from their borrowers are accurate and well founded. It notes that sorting through the layers of objective data and subjective assumptions until the full picture is clear will help lenders make well-informed decisions about their borrowers going forward.
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How to help your borrowers roll out a roll-up
April / May 2021
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 565
Abstract: In these uncertain times, small businesses are seeking options that might give them a competitive advantage or keep them afloat. For some businesses, a roll-up is a viable solution. In a roll-up, a business acquires or merges with other similar businesses to increase efficiency and market share. This article points out that though roll-ups can sometimes be advantageous, lenders should help borrowers understand the ins and outs before they take such a momentous step.
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The debt generation – Lending to professionals on the path to partnership
April / May 2021
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 902
Abstract: Many professionals are burdened with considerable student debt. Outstanding school loans can limit an individual’s ability to borrow additional funds for decades, and some professionals might find their paths to partnership blocked due to their inability to borrow their initial capital contribution (or “buy-in”). This article looks at how lenders should assess requests for such loans and suggests several steps they can take to ensure the loans are based on sound information.
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News for Nonprofits – COVID-19 relief benefits donors
April / May 2021
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 433
Abstract: This issue’s “News for Nonprofits” highlights provisions of the December 2020 COVID-19 relief legislation that could be a boost to donors and the nonprofits they support. The feature also spotlights how the pandemic has changed planned giving trends and hurt volunteerism.
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IRS clarifies royalty exception to UBIT
April / May 2021
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 577
Abstract: Provisions in the TCJA have brought renewed attention to nonprofits’ potential liability for unrelated business income tax (UBIT). Organizations generally are subject to a 21% tax on unrelated income, but exceptions apply — including one for royalties. This article discusses a recent IRS Technical Advice Memorandum that sheds light on factors the tax agency weighs when evaluating whether income constitutes excluded licensing royalties.
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IRS rules – Restructuring in today’s regulatory climate
April / May 2021
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 648
Abstract: Some nonprofits have been forced to restructure their organizations due to the economic challenges of the COVID-19 pandemic. Fortunately, IRS rule changes from a couple of years ago make the restructuring process far easier than it once was. This article zeroes in on what nonprofits considering such a change need to know.
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Working remotely: Don’t neglect internal controls
April / May 2021
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 812
Abstract: The pandemic has forced many nonprofits to change to work-at-home mode for extended periods, and some may remain there even as COVID-19 recedes. This shift in operations offers potential advantages, but it’s critical that organizations institute new, or adapt existing, internal controls to protect their finances and accounting-related data. This article discusses some of the most important areas to survey. A sidebar highlights adapting cybersecurity to homes.
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Objectively reasonable belief doesn’t preclude induced infringement liability
April / May 2021
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 434
Abstract: An alleged patent infringer’s conduct may be objectively reasonable — but that doesn’t mean the conduct can’t support liability for induced infringement. This short article highlights this lesson from a recent decision by the U.S. Court of Appeals for the Federal Circuit, where the defendant relied on a favorable court ruling and a stipulation by the parties that the plaintiff couldn’t show induced infringement. TecSec, Inc. v. Adobe Inc. Nos. 19-2192, 2258 (Fed. Cir. Oct. 23, 2020)
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USPTO responds to Booking.com ruling with revised guidelines
April / May 2021
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 622
Abstract: In the wake of the U.S. Supreme Court ruling in the Booking.com case last year, the U.S. Patent and Trademark Office (USPTO) has updated its guidance for evaluating so-called “generic.com” marks for trademark registration. Although the Court’s ruling opened the door to registration for such marks, applicants nonetheless may find it an uphill battle. This article reviews the USPTO guidance.
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Any way you slice it – Copyright Act requires domestic infringement
April / May 2021
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 616
Abstract: In an opinion hot out of the oven, the U.S. Court of Appeals for the D.C. Circuit recently weighed in on a case that tested the extraterritorial limits of the federal Copyright Act. Unfortunately for the U.S.-based copyright owner, the court determined that its allegations of infringement fell short of what was necessary to sustain a case against foreign defendants. This article reviews that case and the international reach of the U.S. Copyright Act. IMAPizza, LLC v. At Pizza Ltd., No. 18-7168 (D.C. Cir. July 17, 2020)
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Confusion reigns – Ninth Circuit addresses counterfeiting claims
April / May 2021
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 824
Abstract: Counterfeiting is a form of trademark infringement, so you might naturally expect that it requires at least the same amount of evidence as an infringement claim to reach trial. One trademark holder, however, recently argued that counterfeiting claims don’t require a showing of a likelihood of consumer confusion. This article examines a recent case from the U.S. Court of Appeals for the Ninth Circuit that set the trademark holder straight. Arcona, Inc. v. Farmacy Beauty, LLC, No. 19-55586 (9th Cir. Oct. 1, 2020)