April / May
Showing 289–304 of 482 results
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News for Nonprofits – ATRA gives contributors incentives and disincentives
April / May 2013
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 433
Abstract: In this issue, “News for Nonprofits” discusses how the American Taxpayer Relief Act of 2012 (ATRA) affects charitable donors. It notes that, while ATRA may offer some donors a disincentive to give, it should, on balance, be good news for charitable organizations seeking to boost donations.
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Taking on debt for all the right reasons
April / May 2013
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 771
Abstract: Avoiding debt is almost always good advice. But borrowing money can be a smart solution if it’s used for the right reasons. Sometimes it might even catapult an organization from a tough financial situation. This article discusses circumstances in which borrowing may be advisable and offers suggestions for obtaining financing.
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Unrestricted funds: The stairway to flexibility
April / May 2013
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 699
Abstract: Charitable organizations need cash to carry out their daily operations. And having an adequate and steady stream of funds without strings attached — also known as “unrestricted funds” — is the best way to keep a charity’s operations and programs strong and sustainable. But securing such funds isn’t easy in an environment of public sensitivity toward nonprofits that spend too much money on administrative costs. This article offers advice, while a sidebar describes three categories of funds.
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Assembling a bad board of directors – You need to know what to avoid before you can succeed
April / May 2013
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 574
Abstract: The conventional way to discuss what to look for when selecting board members is to focus on positive traits and desirable skills. But it’s also important to foresee what characteristics might create problems — or render the board imbalanced, improperly motivated or ineffective. This article looks at four things not to do when selecting board members.
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Ask the Advisor – Q. What is reputational risk and how might it affect my deal?
April / May 2013
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 418
Abstract: An unsuccessful M&A transaction can cause any business’s reputation to suffer. Buyers that fail to close a deal may, for example, face shareholder repercussions. Sellers could gain a “damaged goods” reputation among other prospective buyers. This column describes how to minimize the chance of a damaged reputation.
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Get your deal off to a good start with a letter of intent
April / May 2013
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 511
Abstract: Although it isn’t mandatory, a letter of intent (LOI) can help facilitate a smoother M&A transaction. These documents are drafted before the due diligence and negotiation stages and set forth the principal points of a merger, define critical terms and even resolve potentially contentious issues. This article discusses both the binding and nonbinding LOI provisions.
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Big mistake! – Don’t let one trip up your business sale
April / May 2013
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 838
Abstract: Almost no detail is too big or too small to affect the eventual outcome of an M&A deal. But there are ways to reduce the odds of making a deal-killing mistake by knowing where similar transactions have gone astray. This article examines some of those mistakes, such as overvaluing a business, selling at the wrong time, or neglecting basic housekeeping tasks. A sidebar notes a few of the “loose ends” a seller should clear up before closing a deal.
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What the new tax law means for M&A deals
April / May 2013
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 706
Abstract: Some of the changes brought about by the American Taxpayer Relief Act of 2012 (ATRA) could affect M&A deals for those on both sides of a transaction. Business owners facing a greater tax burden and more estate tax exposure may be eager to sell in the near future. And buyers may shy away from new acquisitions because they fear that future tax legislation could erode profits. This article discusses tax treatment of carried interest income and tax-related due diligence.
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Progressive encroachment vs. a tardy claim
April / May 2013
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 440
Abstract: In many areas of law, taking too much time to file a lawsuit could end up preempting a claim. When progressive encroachment is involved, however, preemption may not occur. This article looks at a recent trademark ruling by the U.S. Court of Appeals for the First Circuit, in which the court maintained that the progressive encroachment doctrine barred the defendant’s use of the “laches” defense to claim that the plaintiff had taken too long to sue. Oriental Financial Group, Inc. v. Cooperativa De Ahorro y Crédito Oriental, Nos. 11-1473, 11-1476, Oct. 18, 2012 (1st Cir.)
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Location is everything … or is it? Trademark case looks at relevance of geographic connection
April / May 2013
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 518
Abstract: Does the place name actually mean anything in a product with a geographic location in its trademark? This article discusses a recent case in which a designer of fashion accessories claimed that the Trademark Trial and Appeal Board, in denying his application for trademark registration, had erred when it found that his goods didn’t originate in Paris even though he had significant ties to the city. In re Miracle Tuesday LLC, No. 2011-1373, Oct. 4, 2012 (Fed. Cir.)
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Federal Circuit raises the bar for inequitable conduct defense
April / May 2013
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 629
Abstract: Like the proverbial child caught stealing cookies from the jar, patent infringement defendants sometimes try to squirm out of the tough situation at hand by accusing their accusers. Many charge that a court should render the patent in question unenforceable because of wrongful conduct by the patentee during prosecution. This article discusses a case in which the U.S. Court of Appeals for the Federal Circuit made it more difficult for defendants to use this tactic. Therasense, Inc. v. Becton, Dickinson and Co., Nos. 2008-1511, 2008-1512, 2008-1513, 2008-1514, 2008-1595, May 25, 2011 (Fed. Cir.) 1st Media, LLC v. Electronic Arts, Inc., No. 2010-1435, Sept. 13, 2012 (Fed. Cir.)
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Apple falls too far from tree – Irreparable harm won’t stop Samsung sales
April / May 2013
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 942
Abstract: To minimize their losses during long patent infringement lawsuits, patentees sometimes seek preliminary injunctions to stop the alleged infringement while the case is ongoing. In one recent case involving Apple vs. Samsung, however, the U.S. Court of Appeals for the Federal Circuit made it more difficult to obtain preliminary injunctions. This article looks at the case and its discussion of the relationship between “irreparable harm” and “causal nexus.” A sidebar explains why the court rejected three documents Apple submitted as evidence. Apple Inc. v. Samsung Electronics Co, No. 2012-1507, Oct. 11, 2012 (Fed. Cir.)
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Estate Planning Pitfall – You’ve named a minor as beneficiary of your life insurance policy or retirement plan
April / May 2013
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 250
Abstract: A common estate planning mistake is to designate a minor as beneficiary — or contingent beneficiary — of a life insurance policy or retirement plan. This brief article discusses why it’s better to designate one or more trusts as beneficiaries of the policy or plan.
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The key to an effective trust is education
April / May 2013
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 523
Abstract: A trust is a versatile estate planning tool. But no matter how well it’s designed and drafted, a trust won’t reach its full potential unless all of the stakeholders — grantor, trustee and beneficiaries — understand the trust’s goals and their roles in achieving them. This article explains the importance of each type of stakeholder being educated as to their responsibilities.
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Should a CRT be part of your estate plan?
April / May 2013
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 679
Abstract: A charitable remainder trust (CRT) allows a person to support a favorite charity while potentially boosting their cash flow, shrinking the size of their taxable estate, reducing or deferring income taxes, and enjoying investment planning advantages. This article looks at how a CRT works and explains the difference between a charitable remainder annuity trust and a charitable remainder unitrust.
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How to fund long-term care insurance with a tax-free exchange
April / May 2013
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 983
Abstract: Long-term care (LTC) insurance is a major expense, especially for someone who purchases it at or after retirement age. One potential source for funding LTC insurance premiums is a total or partial tax-free exchange of an existing life insurance policy or annuity contract. This article explains how a tax-free exchange provides a source of funds for LTC coverage and offers significant tax benefits. A sidebar notes the tax treatment of LTC insurance.