April / May
Showing 193–208 of 482 results
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Defendant damaged: A patent infringement case
April / May 2016
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 623
Abstract: Design patent damages can far exceed the reasonable royalties often associated with utility patent infringement because design patentees can recover the infringer’s total profits from the infringing product. That’s what happened in recent Federal Circuit court case Nordock, Inc. v. Systems Inc. This article discusses the facts and opinions of the case, including why the court found the defense expert’s methods of calculating damages “improper.”
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Estate Planning Pitfall – Your college-age child doesn’t have an estate plan
April / May 2016
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 246
Abstract: In addition to essentials such as clothing, toiletries, bedding and a laptop, students heading off to college in the fall also should “pack” all the necessary financial and medical documents. This brief article details important estate planning documents every student should have.
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Donate art and secure a tax break
April / May 2016
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 675
Abstract: Valuable works of art may be ideal candidates for charitable donation. Generally, it’s advantageous to donate appreciated property to avoid capital gains taxes. Because the top capital gains rate for art and other “collectibles” is 28%, donating art is particularly effective. This article answers key questions to keep in mind when donating art, including getting an appraisal, being cognizant of the related-use rule, and considering a fractional donation.
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Keying into your digital assets – Revise your estate plan to account for online documents
April / May 2016
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 726
Abstract: In the not-so-distant past, one likely kept copies of vital estate planning documents locked in a fire-resistant vault or file cabinet, with copies at an attorney’s office. However, in this digital age, it’s more likely that legal documents and financial statements are being stored in online ledgers, including email transmissions from banks and other financial institutions. This article explores questions regarding the digital storage of documents and offers practical steps to help make it easier for family members to access digital files and accounts.
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Have you addressed elderly parents in your estate plan?
April / May 2016
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 868
Abstract: Typically, an estate plan includes accommodations for one’s spouse, children, grandchildren and even future generations. But some members of the family can be overlooked, such as parents or in-laws. This article offers a five-step plan for adult children to incorporate their parents’ needs into their own estate plans. A sidebar notes the peril of making gifts without considering the impact they might have on any government benefits due to the recipient.
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Is it time to choose housing options for Mom and Dad?
April / May 2016
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 438
Abstract: There are numerous choices available when it comes to senior housing. But, making a decision on how to make that choice can be very hard on all the family members. This article can help a family understand the options available.
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Teach kids the ABCs of the almighty dollar
April / May 2016
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 663
Abstract: Although it might seem like jumping the gun, 3- and 4-year-olds can begin grasping concepts such as needs and wants, as well as the idea that most people can’t buy everything they want. So it’s important to start teaching a child money sense. This article delves into the issues of when to start giving a child an allowance and explaining needs vs. wants. It also addresses how to talk to teenagers about money. For example, it discusses how high schoolers can be expected to take on even greater responsibility for their own expenses.
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Watch out! Tax return changes are just around the corner
April / May 2016
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 618
Abstract: Most taxpayers have likely already filed their tax returns and are looking forward to thinking about anything other than taxes. While that’s understandable, it’s critical that taxpayers remember certain tax deadlines and be aware that there are several important deadline changes for some types of tax returns. This article discusses deadlines for S and C corporations, partnerships, FBAR filers and mortgage lenders.
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Making the most of your company’s financial statements
April / May 2016
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 900
Abstract: A company’s financial statements are the bellwether of its cash flow. Each report offers information regarding the financial position and performance of the business. Moreover, they can help one uncover potential money-management problems and fraudulent activity. This article looks at some of the intricacies of the balance sheet, income statement, and statement of cash flows. A sidebar notes the difference between the LIFO and FIFO inventory reporting methods.
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COMPLIANCE ALERT – Upcoming compliance deadlines:
April / May 2016
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 96
Abstract: This feature lists a few key tax reporting deadlines for April and May.
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DOL stresses plan auditor experience
April / May 2016
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 350
Abstract: Generally, plans with at least 100 participants must provide an audit report when filing IRS Form 5500. A recent analysis of private audits of Forms 5500 conducted by the U.S. Department of Labor (DOL) suggests the importance of ensuring that a plan’s audit is conducted by a well-qualified auditing firm. This brief article highlights the DOL’s findings.
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Assessing the legal risks of brokerage windows
April / May 2016
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 496
Abstract: Why limit plan participants’ investments to a handful of managed funds when they can have an unlimited selection using a “brokerage window”? The answer might depend on one’s appetite for legal risk. This article reviews when it may make sense to offer a brokerage window in a 401(k) plan.
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Why a nonqualified deferred comp plan may be right for you
April / May 2016
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 790
Abstract: What if a nonqualified deferred compensation plan (NQDCP) enabled senior managers to replace a higher proportion of their current income when they retire? While NQDCPs often are perceived as only for top executives, they may also be right for upper-level staff. This article discusses what plan sponsors need to know about NQDCPs.
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Plan fee benchmarking – Key fiduciary considerations when reviewing plan fees
April / May 2016
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 815
Abstract: Are the services a plan receives reasonably priced? Knowing the answer is a vital fiduciary duty. ERISA expects more from plan fiduciaries than simply shopping around for plan providers offering rock bottom rates. This article summarizes some key areas all fiduciaries must consider when benchmarking costs of their qualified retirement plan. A sidebar discusses a report that suggests ways employers can help current plan participants ease into retirement.
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Estate Planning Pitfall – You haven’t named backup beneficiaries
April / May 2015
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 317
Abstract: To ensure that a person’s wealth is distributed according to his or her wishes, it’s important to designate both primary and secondary (or “contingent”) beneficiaries for a will, trusts, retirement plans and life insurance policies. This article illustrates, through a court case, what can happen when a person fails to name a backup beneficiary. Herring v. Campbell, No. 11-40953 (5th Cir. 2012)
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Avoid state income taxes with an incomplete nongrantor trust
April / May 2015
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 585
Abstract: Now that the federal gift and estate tax exemption has reached an inflation-adjusted $5.43 million, many people are shifting their estate planning focus to income tax reduction. One potentially attractive strategy for high-income taxpayers, particularly those who live in high-income-tax states, is an incomplete nongrantor trust. This article details the pros and cons of an incomplete nongrantor trust.