April / May

Showing 273–288 of 482 results

  • Requirements for criminal copyright violations clarified

    April / May 2014
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 438

    Abstract: Not surprisingly, the level of guilt necessary to prove a criminal copyright violation is higher than that needed to establish civil liability for copyright infringement. But to precisely what lengths must the government go to secure a conviction? Some clarification was provided last fall in a case in which a plaintiff, having been sentenced for counterfeiting CDs and DVDs, argued to an appeals court that the district court had improperly instructed the jury on the meaning of the terms “willfulness” and “knowledge” under the relevant statutes. This article describes why the appellate court agreed, concluding that the instructions weren’t harmless errors. U.S. v. Liu, No. 10-10613, Oct. 1, 2013 (9th Cir.)

    Read More

  • Hard to swallow: Starbucks’ trademark dilution claim

    April / May 2014
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 618

    Abstract: This past November, the U.S. Court of Appeals for the Second Circuit ruled that coffee giant Starbucks wasn’t entitled to a preliminary injunction prohibiting the use of a competitor’s product names. This article explains why the Second Circuit affirmed a district court’s finding that the marks were only minimally similar, and why the circuit court determined that a survey Starbucks used in support of its trademark dilution claim was fundamentally flawed. Starbucks Corp. v. Wolfe’s Borough Coffee Inc. d/b/a Black Bear Micro Roastery, No. 12‐364‐cv, Nov. 15, 2013 (2nd Cir.)Abstract: This past November, the U.S. Court of Appeals for the Second Circuit ruled that coffee giant Starbucks wasn’t entitled to a preliminary injunction prohibiting the use of a competitor’s product names. This article explains why the Second Circuit affirmed a district court’s finding that the marks were only minimally similar, and why the circuit court determined that a survey…

    Read More

  • Does patent exhaustion require a sale?

    April / May 2014
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 519

    Abstract: It’s well-settled law that the authorized sale of a patented item will exhaust the patentee’s rights in that particular item. Until recently, however, it’s been unclear whether the patent exhaustion doctrine applies to items distributed for free. This article looks at one case in which a divided U.S. Court of Appeals for the Federal Circuit tackled the matter head on. At issue was whether the rights in a device were exhausted when it was given away in hopes that doing so would spur sales of a complementary item. LifeScan Scotland, Ltd. v. Shasta Technologies, LLC, No. 2013-1271, Nov. 4, 2013 (Fed. Cir.)

    Read More

  • Egregious misconduct – Examining the behavior behind an unenforceable patent

    April / May 2014
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 926

    Abstract: In 2011, the U.S. Court of Appeals for the Federal Circuit ruled that certain acts of “egregious misconduct” by a patent applicant can eventually render a subsequently issued patent unenforceable. This article examines one recent case that provided a clear example of this. When a telecommunications company sued another for patent infringement, the court held that the patents were unenforceable because the inventor had submitted to the U.S. Patent and Trademark Office a declaration with false statements. A sidebar looks at a different case with a different result. Intellect Wireless, Inc. v. HTC Corp., No. 2012-1658, Oct. 9, 2013 (Fed. Cir.) Therasense, Inc. v. Becton, Dickinson & Co., Nos. 2008-1511, -1512, -1513, -1514, -1595, May 25, 2011 (Fed. Cir.) Network Signatures, Inc. v. State Farm Mutual Automobile Insurance, 2012-1492, Sept. 24, 2013 (Fed. Cir.)

    Read More

  • Are you covered? Red Flags Rule tackles identity theft

    April / May 2014
    Newsletter: Public Company Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 323

    Abstract: Several years ago, the Federal Trade Commission issued its “Red Flags Rule,” which requires financial institutions and other organizations to implement a written identity theft prevention program. The rule is designed to detect the warning signs of identity theft in their day-to-day operations. Last year, the SEC and the Commodity Futures Trading Commission jointly adopted their own Red Flags Rule for entities under their jurisdiction. This article discusses what types of entities might be subject to the Red Flags Rules.

    Read More

  • Get ready for international tax reform

    April / May 2014
    Newsletter: Public Company Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 762

    Abstract: The various international tax reform proposals being put forth by lawmakers provide valuable insights into the direction that tax reform is likely to take, and they give companies an opportunity to participate in the legislative process and prepare for the changes to come. This article explains current law and examines proposed changes. While it’s not yet clear what changes Congress will make, it will likely become more difficult to use controlled foreign corporations to defer U.S. taxes.

    Read More

  • Goodwill impairment testing – Is a qualitative assessment right for your company?

    April / May 2014
    Newsletter: Public Company Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 532

    Abstract: According to a recent survey, most businesses aren’t using the optional qualitative assessment to evaluate goodwill for impairment. The Financial Accounting Standards Board introduced this option in 2011 to ease the often complex and costly burden of quantitative testing. But qualitative testing often requires substantial effort and extensive documentation, and many company leaders have opted to stick with the quantitative approach. However, a recent AICPA guide offers a framework for performing the optional qualitative assessment.

    Read More

  • Fair disclosure: How to protect your company against Reg FD liability

    April / May 2014
    Newsletter: Public Company Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 986

    Abstract: In 2000, the SEC adopted Regulation FD (fair disclosure — “Reg FD”), which prohibits public companies from selectively disclosing material nonpublic information to analysts, investors and others. To ensure compliance with Reg FD and to protect themselves against significant monetary penalties, companies need to develop a comprehensive disclosure policy. This article explains when Reg FD does and doesn’t apply, acceptable methods of making information public, and developing a written policy. A sidebar offers a list of information and events that are likely to be considered material and that companies should review carefully.

    Read More

  • Practical Perspectives: Key financial issues for you and your family – Busy couple looks to rent out vacation home

    April / May 2013
    Newsletter: Trendlines

    Price: $225.00, Subscriber Price: $157.50

    Word count: 446

    Abstract: In this issue, “Practical Perspectives” looks at the case of a couple who was unsure of the tax implications of renting out their vacation home. Their advisor explored three possible scenarios, depending on how long they decided to rent it out.

    Read More

  • Moneylines: News briefs for businesses

    April / May 2013
    Newsletter: Trendlines

    Price: $225.00, Subscriber Price: $157.50

    Word count: 271

    Abstract: This issue’s “Moneylines” discusses the new IRS mileage rate in effect for calculating the deductible costs of operating a vehicle; how the national debt is affecting hiring practices; and how massive delays in state judicial decisions have adversely affected the economic production of many businesses.

    Read More

  • Catching up with the classic IRA

    April / May 2013
    Newsletter: Trendlines

    Price: $225.00, Subscriber Price: $157.50

    Word count: 683

    Abstract: There are many ways to fund retirement. Among the most long-standing is the IRA, which can still prove useful — even for those having a 401(k) or other employer-provided plan. This article shows the similarities and differences between traditional and Roth IRAs, especially as they apply to taxes.

    Read More

  • Worker classification update – IRS revamps VCSP program

    April / May 2013
    Newsletter: Trendlines

    Price: $225.00, Subscriber Price: $157.50

    Word count: 1067

    Abstract: More and more businesses are using independent contractors to benefit from staffing flexibility and to achieve tax savings. But this latter item has increasingly attracted the attention of the IRS, which is wary of businesses misclassifying full-time employees as contractors, and is ready to serve up stiff penalties for doing so. But a voluntary self-reporting program can mitigate this. This article explains how the Voluntary Classification Settlement Program can benefit those businesses eligible to participate, while a sidebar discusses how to maintain the distinction between employees and contractors.

    Read More

  • Should your company provide earnings guidance?

    April / May 2013
    Newsletter: Public Company Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 311

    Abstract: Public companies aren’t required by the SEC to provide earnings forecasts or guidance. But securities analysts and shareholders often expect these quarterly estimates of projected earnings. So companies need to weigh the pros and cons of making earnings guidance announcements for themselves. This article explains what companies should do if they decide to discontinue providing earnings guidance.

    Read More

  • Unlocking the mysteries of PCAOB inspections

    April / May 2013
    Newsletter: Public Company Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 648

    Abstract: Corporate audit committees are keen to know the results of audit firm inspections by the Public Company Accounting Oversight Board (PCAOB, or the “Board”), but such information can be hard to come by. This article discusses a recent PCAOB release that describes the Board’s inspection process and suggests strategies for initiating discussions with external auditors about their inspection results.

    Read More

  • Conflict minerals disclosure – Why you need to vet your company’s supply chains

    April / May 2013
    Newsletter: Public Company Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 643

    Abstract: Last year, the SEC adopted its final rule requiring public companies to disclose their use of “conflict minerals.” The rule is designed to avoid trading or otherwise exploiting certain minerals that finance armed conflict in Africa. Complying with the new rule may require significant preparation; this article explains the three-step compliance process.

    Read More

  • CGOs make corporate governance a top priority

    April / May 2013
    Newsletter: Public Company Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 837

    Abstract: Despite reforms over the past decade, fraud, accounting irregularities, conflicts of interest and other corporate malfeasance continue to make headlines. To ensure that corporate governance matters get the attention they deserve, many companies are appointing chief governance officers (CGOs). This article discusses the roles and responsibilities of a CGO and how to go about picking the right person. A sidebar notes that good governance can enhance the value of a company’s stock.

    Read More