April / May
Showing 1–16 of 482 results
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Estate Planning Pitfall – You haven’t coordinated beneficiary designations with your will
April / May 2023
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 284
Abstract: Often an individual will draft a will that references retirement plan accounts and life insurance policies. But what happens when the designated beneficiaries listed in the will don’t match those listed in the paperwork on file with the applicable financial institutions? This brief article explains that the beneficiary designations in the financial documents supersede those listed in the will.
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Does your estate plan account for generation-skipping transfer tax?
April / May 2023
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 618
Abstract: If an estate plan calls for making gifts to grandchildren or other loved ones more than one generation below, it must address not only gift and estate tax, but also generation-skipping transfer (GST) tax. This article explains how the GST tax exemption works and lists three scenarios that can trigger GST tax liability.
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Glossary of estate planning terms
April / May 2023
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 697
Abstract: Estate planning has a language of its own. While some may be familiar with common terms such as a will, a trust or an executor, they may not be as certain about others. This article provides a glossary of terms a person is likely to come across in his or her estate planning documents.
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SECURE 2.0 may affect your retirement and estate plans
April / May 2023
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 938
Abstract: SECURE 2.0 includes sweeping changes for retirement plans, including changes for qualified plans and IRAs. These changes can have significant estate planning implications. This article highlights many of the law’s provisions and discusses how they may affect one’s estate plan.
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News for Nonprofits – How operating reserves have fallen
April / May 2023
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 446
Abstract: In this News for Nonprofits, we look at how operating reserves have fallen in the past year, discuss why MacKenzie Scott’s gifts haven’t seemed to dissuade donors, and review a study finding that while CEO compensation has climbed, the gender pay gap persists.
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Envisioning the future – How to assemble a succession plan
April / May 2023
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 673
Abstract: Succession planning is an important activity for every nonprofit organization. It’s not a matter of if, but when an organization will need a plan. Prior planning can help determine whether the transition will be seamless and successful or risk the organization’s future. This article looks at some things to consider when creating a succession plan.
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How automation can help fill your staffing gaps
April / May 2023
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 572
Abstract: Like many other employers suffering through the so-called Great Resignation, some nonprofits are struggling to fill — and keep filled — all of their positions. Automating processes with software could provide relief for organizations of every size. This article highlights the case for automation and summarizes target automation areas.
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4 steps to better grant management
April / May 2023
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 816
Abstract: Grants have long been the lifeblood of many nonprofits, and more organizations are wading into grant waters amidst continuing economic uncertainty. Establishing or revamping the grant management process doesn’t happen overnight, but the long-term payoffs (and potential payouts) make the investment well worth it. This article presents four steps for improving grant management. A brief sidebar covers the importance of understanding how to recognize grants under the Financial Accounting Standards Board’s rules.
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Federal Circuit finds genus didn’t anticipate species
April / May 2023
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 445
Abstract: Does the disclosure of a chemical genus render all of the species within it “inherently obvious” and therefore unpatentable? Not always, as the challenger in Mylan Pharmaceuticals Inc. v. Merck Sharp & Dohme Corp. learned. This article discusses the court’s finding that the class at issue didn’t meet the “at once envisage” standard for an invention to be inherently anticipated. Mylan Pharmaceuticals Inc. v. Merck Sharp & Dohme Corp., No. 21-2121 (Fed. Cir. Sept. 29, 2022).
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Challenger, beware – PTO director sanctions abuse of IPR process
April / May 2023
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 578
Abstract: Well-known technology giant Intel has been at war with a patent holding company for years. Recently, a new company inserted itself into the proceedings, apparently hoping to cash in. In an unusual move, the director of the U.S. Patent and Trademark Office (PTO) got involved in the case, OpenSky Industries, LLC v. VLSI Technology LLC. This article highlights how things went downhill for the newcomer from there. OpenSky Industries, LLC v. VLSI Technology LLC, IPR No. 2021-01064 (PTO Dir. Oct. 4, 2022).
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TKO: Standing argument in copyright case falls
April / May 2023
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 656
Abstract: A copyright owner can’t give someone an exclusive enforceable right in a live event after the event has already occurred, right? That’s what the defendants in Joe Hand Promotions, Inc. v. Griffith recently contended. But their argument fell short in light of some special circumstances. This article reviews the court’s finding that copyright law allows an owner to sue for infringement of an unregistered copyright as long as it registers the copyright within three months of the broadcast. Joe Hand Promotions, Inc. v. Griffith, No. 21-6088 (6th Cir. Sept. 21, 2022).
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When similar trademarks don’t create likelihood of confusion
April / May 2023
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 833
Abstract: The Trademark Trial and Appeal Board (TTAB) recently snuffed out opposition to a trademark registration for the mark “SMOKES.” To the surprise of some, it determined that consumers were unlikely to confuse it with the existing mark “SMOK.” This article reviews how the board distinguished between the two seemingly similar marks in Shenzhen IVPS Technology Co. Ltd. v. Fancy Pants Products, LLC. A brief sidebar highlights the TTAB’s finding that Shenzhen didn’t establish a family of marks. Shenzhen IVPS Technology Co. Ltd. v. Fancy Pants Products, LLC, Opp. No. 91263919 (TTAB Oct. 31, 2022).
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To amend a return or not to amend? That may be the question for filers
April / May 2023
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 502
Abstract: The question of whether to have an amended return filed for 2022 has to be decided individually on its own merits. This article points out that there’s a general consensus that an individual should file an amended return immediately if he or she owes more tax as a result of an omission or misstatement. It notes that this can be a tougher call if the tax was overpaid by a small amount.
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Use crowdfunding to jump-start your business
April / May 2023
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 668
Abstract: For a business that could use additional funding — perhaps to launch itself or to introduce a new product — “crowdfunding” might be a solution. This article explains that crowdfunding refers to raising money using online platforms. It lists the various types of crowdfunding available, such as rewards-based and equity-based, and notes some laws and regulations relevant to the crowdfunding model.
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A fair shake – How to implement a pay raise program that pays off
April / May 2023
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 692
Abstract: At a time when many businesses are competing for what appears to be a shortage of excellent employees, payment is one of the most important issues. This article explains that a business needs to have a pay scale in place commensurate with other businesses in the same industry. The article suggests some factors to consider as business owners evaluate their pay raise systems to ensure that they meet business goals and those of employees going forward.
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6 ways to beat the tax clock
April / May 2023
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 957
Abstract: Tax Day 2023 — the deadline for filing individual 2022 tax returns — is right around the corner. But as this article points out, there’s still time left for individuals to lower their 2022 tax bills if they act fast. The article offers six last-minute strategies to consider, including catching up on IRA contributions and carrying over capital losses. It notes that individuals need to think both short- and long-term to gain the most from these strategies. A sidebar discusses the benefits for small business owners of putting money in a Simplified Employee Pension (SEP) for retirement purposes.