April / May

Showing 17–32 of 425 results

  • The lowdown on qualified charitable distributions

    April / May 2020
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 453

    Abstract: Qualified charitable distributions (QCDs) can help people use their required minimum distributions (RMDs) to support worthwhile organizations while excluding the amounts from their taxable income. This article explains the advantages of doing so, including the ability to stay under various income-based phaseouts and thresholds that can reduce other tax benefits or trigger certain taxes. The article lists the rules for QCDs, including recent changes to the age requirements.

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  • How to make sure your family business stays in good hands

    April / May 2020
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 619

    Abstract: Determining the right successor for a family business can be more complex than it first appears. When the time comes to transition ownership and management to a chosen successor, what if that successor isn’t ready or able to meet the challenges? This article points out that obtaining the advice of a trusted advisor or business consultant might be a first step to smoothing the transition. In addition, it offers guidance to help business owners maintain goodwill, fairness and clear thinking while working out succession problems.

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  • Increase lease accounting transparency – Implementing the updated accounting rules for leases

    April / May 2020
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 648

    Abstract: In late 2019, the Financial Accounting Standards Board (FASB) postponed the implementation date for its updated rules for leases, Accounting Standards Update (ASU) No. 2016-02, Leases (Topic 842), by a year for most nonpublic and nonprofit organizations. While most of these organizations won’t have to implement the changes until 2021, it’s a good idea to begin now. This article explains the steps organizations should take to ensure compliance, such as identifying all leases to pinpoint the information they’ll need to disclose and providing expanded disclosures on the nature of the leases — including related-party lease transactions, as well as finance and operating lease costs.

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  • The best of both worlds? A new option for long-term care insurance

    April / May 2020
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 835

    Abstract: Premiums for traditional long-term care insurance often run thousands of dollars per year per person. Individuals are forced to weigh this cost against the likelihood that they may end up not tapping into their policies. This article discusses a new hybrid life and long-term care policy that might address the concerns with traditional long-term care coverage. It combines life and long-term care insurance, typically by adding a long-term care rider to a traditional life insurance policy — thus reducing the “use it or lose it” risk of traditional long-term care policies. A sidebar offers some other hybrid policy benefits and caveats.

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  • COMPLIANCE ALERT

    April / May 2020
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 85

    Abstract: This feature lists a few key tax reporting deadlines for April and May.

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  • The evolution of the target date fund selection process

    April / May 2020
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 437

    Abstract: How does a company know if it has the best target date funds (TDFs) on its plan’s investment menu? Plan sponsors should regularly review all their plan’s investment options — especially when most participant deferrals are earmarked for TDFs. This article reviews several questions all sponsors should consider if they have TDFs.

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  • Which plan documents must you surrender if you’re sued?

    April / May 2020
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 552

    Abstract: When participants believe they’ve been mistreated by a retirement plan and take their complaints to court, one must be prepared for requests for plan documents. Although under ERISA companies are obligated to produce relevant materials, they aren’t required to indulge a document fishing expedition. This article discusses a recent court case, Theriot v. Building Trades United Pension Trust Fund, that offers insights on just how far it’s necessary to go, and where to draw the line. ERISA §1024(b)(4); Theriot v. Building Trades United Pension Trust Fund, No. 18-10250 (E.D. La. Nov. 4, 2019)

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  • Stopping cybertheft of plan assets before it happens

    April / May 2020
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 588

    Abstract: Cybertheft of participant accounts always happens to some other plan sponsor — until it doesn’t. Whether or not a company is liable, it’s a disaster waiting to happen. This article reviews a recent lawsuit in its initial phase, Berman v. Estee Lauder Inc., that highlights an unenviable position (assuming the plaintiff’s allegations hold up) — and what a company can do to minimize the chances that it ever will. Berman v. Estee Lauder Inc., No. 3:19-cv-06489 (N.D. Cal. filed Oct. 9, 2019)

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  • SECURE Act 101 – New law changes plan policies, creates design options

    April / May 2020
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 880

    Abstract: Defined contribution plan sponsors have some important decisions to make and opportunities to consider in the wake of enactment of the Setting Every Community Up for Retirement Enhancement (SECURE) Act at the end of last year. The act is intended to boost retirement financial security on several fronts. This article covers several topics from the act, including safe harbors for annuities, transfers to IRAs, and annual disclosures of projected income. A short sidebar looks at how the act affects part-time employees.

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  • News for Nonprofits – Volunteerism continues to decline

    April / May 2019
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 426

    Abstract: This issue’s “News for Nonprofits” reports on separate studies showing a continued drop in volunteering and disproving the efficiency ratio used by many nonprofits. A report on philanthropy following disasters — including information on funding trends and where and how contributions are used — also is discussed.

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  • Improving your organization’s surveys

    April / May 2019
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 583

    Abstract: Some nonprofits are unimpressed by the results of surveys they’ve sent to members, donors, sponsors and other constituents. This article guides nonprofit leaders as they rethink their organizations’ survey format and practices. Focus, tone, format and online help are among the areas discussed.

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  • Master the disaster – Plan now to minimize damages

    April / May 2019
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 651

    Abstract: No organization today, nonprofit or otherwise, can afford to ignore the possibility of a natural or manmade threat that cripples operations. From hurricanes and wildfires, active shooters and cyberattacks, to things as seemingly minor as a burst pipe, any operation can be vulnerable. This article outlines how to assess, and reduce, risks and create an effective emergency response plan.

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  • Financial dashboards: The drive for success

    April / May 2019
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 873

    Abstract: Nonprofits have increasingly turned to financial “dashboards” to help their boards and other audiences visualize important metrics, or key performance indicators (KPIs), for their organizations. This article discusses how to decide which metrics to use on a nonprofit dashboard and suggests several helpful KPIs. A sidebar offers up KPIs in other vital areas of the organization, such as risk management and governance and technology.

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  • Can you sue foreign corporations for trademark infringement?

    April / May 2019
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 485

    Abstract: E-commerce has allowed foreign corporations to reach new customers far beyond their borders. Sales to U.S. customers, though, might open up a foreign company to litigation in the United States. This article summarizes a decision by the U.S. Court of Appeals for the First Circuit shedding light on how a foreign defendant can land in federal court for alleged trademark infringement. Plixer Int’l, Inc. v. Scrutinizer GmbH, No. 18-1195, Sept. 13, 2018, 1st Cir.

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  • How ranges described in prior art trigger obviousness presumption

    April / May 2019
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 537

    Abstract: Some patents specify ranges to account for variability ¬— for example, a range of temperatures in which a process occurs. These types of patents can run into obviousness issues that can invalidate them if the range overlaps with ranges detailed in so-called “prior art.” This article explains why patentees in such cases aren’t totally out of luck, though, as they have the opportunity to rebut the presumption of obviousness. E.I. DuPont de Nemours & Co. v. Synvina C.V., No. 17-1977, Sept. 17, 2018, Fed. Cir.

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  • Stairway back to court – Erroneous jury instructions trip up copyright verdict

    April / May 2019
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 708

    Abstract: The 2016 ruling by a trial court in a copyright infringement case over Led Zeppelin’s classic rock anthem “Stairway to Heaven” garnered a lot of attention. The U.S. Court of Appeals for the Ninth Circuit has now sent the case back to the trial court (which ruled in the band’s favor). This article looks at the court’s ruling, which provides some valuable light on how to prove copyright infringement of music in the process. Skidmore v. Led Zeppelin, No. 16-56057, Sept. 28, 2018, 9th Cir.

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