April / May
Showing 177–192 of 482 results
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SEC updates unbundling guidance for M&A votes
April / May 2016
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 624
Abstract: Late last year, the SEC modified its guidance on the proxy “unbundling” rule. The unbundling rule — found in SEC Rule 14a-4(a)(3) — requires that proxy statements “identify clearly and impartially each separate matter intended to be acted upon.” This article notes examples of material amendments that would require a separate vote, explains how existing guidance is expanded to require a separate vote by the target’s shareholders as well, and discusses the impact of these changes.
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News for Nonprofits – New leadership program offered online
April / May 2016
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 432
Abstract: This issue’s “News for Nonprofits” reports on a new leadership program that’s offered online, a recent study that highlights the importance of program effectiveness for donors, and tips for improving strategic planning sessions.
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What to consider about HR outsourcing
April / May 2016
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 570
Abstract: This article explores factors nonprofits should keep in mind when considering outsourcing part or all Human Resources work. The benefits, drawbacks and costs, and preparations needed for such a move are discussed. A sidebar suggests questions to ask outsourcing-firm candidates.
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The changing world of internal audit – Do you make use of its expanded role?
April / May 2016
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 844
Abstract: Today’s internal auditors, with their cross-departmental perspective, can help anticipate and mitigate a variety of risks, improve financial and operational processes — and even help evaluate the nonprofit’s strategies. This article explains the independence factor in internal auditing, the duties of internal auditors and the components of a full internal audit review. Quality assurance reviews and stumbling blocks to an effective internal audit function also are discussed.
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Continuity planning – Be realistic — prepare for a disaster
April / May 2016
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 646
Abstract: Because of the real threats of a natural or man-made disaster, every nonprofit should have an effective disaster or “business continuity” plan in place. This article explores what a complete continuity plan should entail and how to implement one. Among the topics discussed are: identifying risks and adverse postdisaster scenarios, forming a disaster planning team, communicating with the community, and staff training. A sidebar looks at Department of Homeland Security recommendations for developing IT recovery strategies.
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Ask the Advisor – Q: How might taxes affect my spinoff?
April / May 2016
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 412
Abstract: This column explains why structuring a spinoff can be challenging — especially when the tax implications are taken into account. As this article illustrates, some companies decide to return to the drawing board after the IRS intervenes.
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How to avoid 5 common seller mistakes
April / May 2016
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 595
Abstract: This article summarizes five common mistakes made by business sellers: poor financial reporting, overemphasizing the owner’s role, owning real estate outside the company, setting a high asking price and including personal business in the company. To avoid letting such mistakes trip up a deal, sellers are encouraged to work with experienced M&A professionals.
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Beyond financials: A look at key value drivers
April / May 2016
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 617
Abstract: Strong financial statements are critical to selling a company for a fair price. But other factors, commonly referred to as key value drivers, can boost a seller’s M&A market prospects. This article discusses such value drivers as a diversified customer base, experienced management, long employee tenure and proprietary information.
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Improving your risk profile – Make an M&A deal more attractive to lenders
April / May 2016
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 829
Abstract: Lenders have grown more conservative lately. As a result, otherwise qualified borrowers with second-lien loans, significant leverage, diminishing cash and other risky traits may have trouble finding M&A financing. This article suggests tips for buyers to improve their risk profile — such as refinancing second-lien debt. A sidebar explores financing alternatives to traditional lenders.
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In the News – Are your borrowers securely disposing of equipment?
April / May 2016
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 434
Abstract: Borrowers need to upgrade equipment to stay productive and competitive. But when they retire these assets, weak disposal protocol could lead to data security breaches and environmental liabilities. This article explains how lenders can help borrowers prevent yesterday’s assets from becoming tomorrow’s liabilities.
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Goodbye, one-year extenders – Businesses welcome a new era in tax planning
April / May 2016
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 673
Abstract: Taxes aren’t something that lenders usually discuss with borrowers. But this year might be an exception. This article discusses several major tax law changes that occurred at the end of 2015 under the PATH Act, including provisions that relate to the research credit, depreciation tax breaks and a reduction in the recognition period for S corporations. These changes will allow borrowers to plan with greater certainty and take advantage of numerous tax-saving opportunities.
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Help borrowers take a closer look at liquidity
April / May 2016
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 542
Abstract: Traditionally, lenders have equated higher liquidity with lower credit risk. But years of historically lower interest rates have led many companies to stockpile cash and otherwise become lax in working capital management. This article explains why it’s possible to have too much of a good thing and how you can help borrowers renew their interest in running a tight ship as interest rates gradually rise in 2016 and beyond.
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Postdeal M&A issues: Ensuring a smooth transition
April / May 2016
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 862
Abstract: Mergers and acquisitions take months (or even years) of work to conduct due diligence, negotiate the terms and obtain financing. But the hardest work comes after closing, when management is tasked with integrating two corporate cultures. This article explains how lenders can do more than watch from the sidelines: They can review interim performance, encourage swift and decisive change, and ask a lot of questions. A sidebar highlights simplified accounting alternatives that private companies may now elect after combining with another entity to minimize postdeal accounting costs.
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Court finds yoga-related copyright claim to be a stretch
April / May 2016
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 434
Abstract: This article summarizes Ninth Circuit case Bikram’s Yoga College of India, L.P. v. Evolation Yoga, LLC, in which the plaintiff sought copyright infringement damages for a sequence of yoga poses. However, the court decided against the plaintiff, finding that, while a work itself may be protected, the ideas, systems and similar content it holds are not.
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Thanks for the memory – Clarifying the patent description requirement
April / May 2016
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 539
Abstract: Section 112 of the federal Patent Act generally requires that a patent specification include a written description of the invention. However, according to the U.S. Court of Appeals for the Federal Circuit in Inphi Corp. v. Netlist, Inc., the requirement can be satisfied simply by describing alternative features not included in the invention. This article summarizes the case and its ramifications.
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Whom are you confusing? Clear labeling precludes trademark infringement claim
April / May 2016
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 835
Abstract: The eight-factor Sleekcraft test typically is used to determine whether a mark accused of trademark infringement gives rise to a likelihood of confusion. But as this article shows, the test isn’t always applicable — especially in the context of Internet search engines. It examines why the Ninth Circuit handed the defendant in Multi-Time Machine, Inc. v. Amazon.com, Inc. a victory. A sidebar explains that, unlike Multi-Time Machine Inc., most trademark infringement cases go to trial.