April / May
Showing 145–160 of 482 results
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Ask the Advisor – Q: Do sellers always accept the highest bid?
April / May 2017
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 420
Abstract: The most generous bid isn’t always the determining factor in the sale of a business — nor should it be. As this column makes clear, sellers usually take additional considerations into account, such as the opportunity for a postdeal role in the business, deal structure and the two companies’ strategic fit.
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Acquisition as reinvention – When a buyer’s objective is change
April / May 2017
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 661
Abstract: Not all business buyers are primarily motivated by the opportunity to add revenues or market share. In some cases, buyers make acquisitions to transform their organization and alter the market’s perception of it. This article provides examples of such deals and explains to both buyers and sellers how to make them work.
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Let location be your company’s X factor
April / May 2017
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 633
Abstract: The physical location of a company for sale can drive an M&A deal and even help boost its price. Companies that sit on prime real estate or are located in low-tax or low-regulation states may have an advantage with certain buyers. This article advises sellers on playing up a location.
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Going, going, gone – How targeted auctions promote successful sales
April / May 2017
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 791
Abstract: Targeted auctions give business sellers some control over which buyers are allowed to bid on their companies and can promote higher sale prices. This article outlines how such auctions work, explains when they may be appropriate and lists their potential advantages and disadvantages. A sidebar tells sellers how to prepare the information memorandum that’s distributed to bidders.
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Court shoots down trademark infringement defendant
April / May 2017
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 421
Abstract: Two firearms manufacturers came out shooting when a dispute arose over which one had the right to use the mark “SCAR” for guns and related items. As this article relates, the Eleventh Circuit considered the common trademark issue of priority of use, as well as the less-common unlawful use doctrine. FN Herstal SA v. Clyde Armory Inc., No. 15-14040, Sept. 27, 2016 (11th Cir.)
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Fair use doctrine – Comedy routine fails to get laughs from plaintiff — or court
April / May 2017
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 608
Abstract: Imitation may be the sincerest form of flattery. But imitation can also be unlawful infringement if use of copyrighted material isn’t deemed “fair.” This article explains what happened when the fair use doctrine was applied to a theater company’s use of a famous Abbott and Costello comedy routine. Much to the surprise of the parties, the Second Circuit provided a twist ending. TCA Television Corp v. McCollum, No. 16-134, Oct. 11, 2016 (2d Cir.)
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How the disavowal exception trashed a patent infringement claim
April / May 2017
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 508
Abstract: Courts in infringement cases construe terms in patent claims by their plain and ordinary meaning — usually. This article explains why the Federal Circuit doesn’t take that approach when the disavowal of claim scope applies. It also highlights the importance of careful patent drafting. Poly-America, L.P. v. API Industries, Inc., No. 16-1200, Oct. 14, 2016 (Fed Cir.)
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Can’t you hear me? Court turns deaf ear to wireless radio patent-holder
April / May 2017
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 935
Abstract: When the Federal Circuit hears cases regarding the patent eligibility of abstract ideas, it subjects them to a two-part test established by the U.S. Supreme Court. Recently, the court found that two patented inventions failed both parts of the test. This article summarizes the facts of the case and the court’s opinion. A sidebar reviews a similar patent infringement claim that fell flat. Affinity Labs of Texas, LLC v. DIRECTV LLC, No. 2015-1845, -1846, -1847, -1848, Sept. 23, 2016 (Fed. Cir.) Mayo Collaborative Services v. Prometheus Laboratories, Inc., No. 10-1150, March 20, 2012 (U.S.) Alice Corp Pty. Ltd. v. CLS Bank Int’l, No. 13-298, June 19, 2014 (U.S.) Affinity Labs of Texas, LLC v. Amazon.com Inc., No. 2015-2080, Sept. 23, 2016 (Fed. Cir.)
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Estate Planning Pitfall – You reside in a state with high estate tax
April / May 2017
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 288
Abstract: Even though reforms being debated by Congress could repeal the federal estate tax with certain modifications, state estate taxes might still siphon off hundreds of thousands of dollars regardless of what happens under federal law. This brief article provides options if a person lives in a state with high estate taxes.
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The flexibility of stretch IRAs – Learn how your IRA can benefit your spouse and other beneficiaries
April / May 2017
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 655
Abstract: IRAs are meant to be used for retirement saving. However, if a person doesn’t need to tap into an IRA for income during retirement, he or she can preserve the assets as part of his or her estate, above and beyond what was already set aside for his or her spouse and children. This “stretch IRA” strategy can be beneficial for both spousal and nonspousal beneficiaries. This article explains the rules for required minimum distributions and details how a stretch IRA works.
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What’s the best option for a pension plan payout?
April / May 2017
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 879
Abstract: Typically, estate planning and retirement planning go hand in hand. Why? The more wealth a person is able to set aside for retirement — and the better job he or she does managing retirement funds — the more that will be left to provide for his or her beneficiaries after death. This article explains why a key decision to make is choosing the best option for receiving payouts from a pension plan.
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Protect multiple generations with a dynasty trust
April / May 2017
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 708
Abstract: Dynasty trusts have nothing to do with the popular soap opera from the 1980s, but everything to do with leaving a lasting legacy. Although this type of trust is often created to reduce estate taxes, it can also provide other benefits and protections for affluent families. Most important: A dynasty trust may last for multiple generations. This article details the tax and nontax benefits of a dynasty trust, with a sidebar answering three questions about these trusts.
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The ins and outs of W-2 phishing scams
April / May 2017
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 414
Abstract: In a traditional phishing scam, a criminal tricks someone into providing confidential information, and then uses it to steal money or the victim’s identity. The W-2 phishing scam is just one variation. This brief article describes how a W-2 phishing scam works and explains how businesses can take steps to reduce their risk. The article points out that education is key, so it’s important to inform all employees — particularly those in areas that handle sensitive data — of the scams.
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What are the tax implications of hiring household help?
April / May 2017
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 684
Abstract: When hiring household help, it’s important to stay on top of the relevant tax and reporting obligations to ensure things continue to run without a hitch. This article explains some of the basic tax-related responsibilities associated with household workers, such as the need to record employees’ names, addresses, Social Security numbers, and cash and noncash wages paid to them and the obligation to retain this information for at least four years after the due date of the tax return.
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Be prepared for long-term care
April / May 2017
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 774
Abstract: Although the need for long-term care (LTC) may be far in the future for many of us, it’s never too soon to plan for it. This article describes the benefits of LTC insurance and defines some common terminology, such as the “benefit trigger” and the “elimination period.” The article notes that the decision of whether to buy LTC insurance depends on a variety of factors, including net worth and estate planning goals.
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7 tactics for boosting your bottom line
April / May 2017
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 868
Abstract: Sales growth and expense control requires continual creative and critical thinking. Both management and employees need to question how things are done, look for ways to improve, and implement the changes likely to improve operations. Management needs to have a handle on the current sales breakdown between product lines and customer segments and the expenses making up the bulk of costs. This article provides seven strategies to help increase sales and decrease costs, including partnering with other sellers and leveraging social media. A sidebar notes that expanding the company’s product or service lines can bring in more revenue.