April / May
Showing 369–384 of 482 results
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A view to a trademark – Gun manufacturer turns to 007 for help
April / May 2011
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 626
Abstract: When a gun manufacturer filed an application for a trademark on the product configuration design of certain firearms, the trademark examiner rejected the registration on the grounds that the design wasn’t inherently distinctive — and the examiner wasn’t persuaded by the manufacturer’s argument that the handgun design had acquired distinctiveness. The manufacturer appealed to the Trademark Trial and Appeal Board (TTAB), citing evidence of distinctiveness in the public’s mind, including widespread recognition of the product’s use in the popular James Bond movies. This article looks at the TTAB’s decision. In re Carl Walther GmbH, No. 77096523, Oct. 26, 2010 (T.T.A.B.)
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Do online music providers need a license? The Second Circuit logs on and weighs in
April / May 2011
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 905
Abstract: Are music downloads also public performances of the musical work, for which the copyright owners must separately and additionally be compensated? That was the issue facing a U.S. Circuit Court after a district court held that they weren’t, and that public performance licenses for download services were not needed. This article shows how, in rendering its decision, the circuit court made a distinction between downloading and streaming — and a sidebar shows how the court determined what it felt to be a proper royalty rate for streaming music. U.S. v. ASCAP, 09-0539-cv (L), Sept. 28, 2010 (2nd Cir.)
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Estate Planning Pitfall – You haven’t properly funded your living trust
April / May 2011
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 337
Abstract: Probate can be costly and time consuming, and its public nature raises privacy concerns. An effective tool for avoiding probate is a revocable, or “living,” trust. It can also be used to manage assets if one becomes incapacitated. For it to work, one must transfer assets to it that would otherwise go through probate. Once the estate plan is complete, however, it’s easy to overlook the need to transfer later-acquired assets to the trust. This article explains the procedures for transferring assets, and which assets shouldn’t be transferred to a trust.
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TICs offer simple alternative to FLP, FLLC
April / May 2011
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 739
Abstract: For affluent families, family limited partnerships (FLPs) and family limited liability companies (FLLCs) can be effective vehicles for reducing gift and estate taxes and protecting assets from creditors. But they also have some downsides. As this article explains, transferring tenancy in common (TIC) interests can be an attractive alternative for certain tangible assets — particularly real estate. But there are both pros and cons to this approach.
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Before walking down the aisle … Consider the benefits of a prenup
April / May 2011
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 588
Abstract: Prenuptial agreements are commonly associated with divorce. And while such an agreement provides a couple control over assets in the event of a split, it can also preserve one’s estate by protecting assets from creditors and help ensure the estate is distributed according to the decedent’s wishes. This article explains how both prenuptial and postnuptial agreements may figure into estate planning.
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Digital assets – Does your estate plan account for today’s technology?
April / May 2011
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 851
Abstract: Many people today conduct a good part of their business and personal lives electronically. These activities generate valuable “digital assets.” Without addressing these assets in an estate plan, one’s family or other representatives may not be able to access them without going to court and, in some cases, may not even know that they exist. This article explains why it’s so important to not overlook digital documents and the steps necessary to be sure they’ll be accessible by the appropriate people when the time comes. A sidebar lists several companies that offer online services for passing on digital assets to loved ones.
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Learning the ropes before taking the reins – A smooth transition requires the successor in a family business to know all areas
April / May 2011
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 675
Abstract: Grooming a successor in any business setting can be difficult, but it can be especially tricky in a family business. To help make the transition as seamless as possible, a successor needs to know the family business from the bottom up. To achieve this, the transition plan should include a multidisciplined approach showing the responsibilities and pressures each employee handles. This involves such areas as sales, customer service, finance, human resources and marketing.
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Are Roth IRAs worth a second look?
April / May 2011
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 806
Abstract: When it comes to IRAs, the traditional version is by far the most popular. But it may be time to take a second look at the Roth IRA, because it can be an important component of a retirement savings strategy. This article points out the circumstances in which a Roth may be advantageous, and discusses contribution limits. A sidebar takes a brief look at Roth 401(k), 403(b) and 457 plans.
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Married couples get more estate planning flexibility — temporarily
April / May 2011
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 316
Abstract: Under the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, if one spouse dies in 2011 or 2012 and part (or all) of his or her estate tax exemption is unused at his or her death, the estate can elect to permit the surviving spouse to use the deceased spouse’s remaining estate tax exemption, so that the exemption essentially is “portable.” Making this election is simpler than transferring assets during life and/or setting up a credit shelter trust. But, as this article explains, current law allows this option for only two years, so any planning will need to take that into account.
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Why 2011 may be a great year to invest in your business
April / May 2011
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 770
Abstract: A company considering investing in assets, research or people may find that 2011 is the year to do so. Why? Because the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 provides some enhanced tax breaks that may not be available (or that may be more limited) next year. This article discusses the status of bonus depreciation, the research credit, and the Work Opportunity credit. A sidebar shows how much bonus depreciation is available when.
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Practical Perspectives: Key financial issues for you and your family – Newlyweds get up to speed on life insurance
April / May 2011
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 515
Abstract: “Practical Perspectives” in this issue takes a look at Brent and Angela, a newlywed couple who wisely decide to plan for the future. They’ve heard the words “term” and “whole life” (or “permanent”) used in relation to life insurance. But the particulars escaped them. Their financial advisor explains the differences in policies and what the couple should consider in making their choice.
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Moneylines: News Briefs for Businesses
April / May 2011
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 331
Abstract: This issue’s “Moneylines” discusses 2011 IRS mileage rates for the business use of a vehicle; Inc. Magazine’s predicted top-performing industries for 2011, and what business owners can learn from them; and one survey’s indication of increased hiring this year.
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Always an issue – IRS still watchful for misclassified employees
April / May 2011
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 717
Abstract: The conflict between the IRS and businesses regarding who is an independent contractor and who is an actual employee is nothing new and will probably always be an issue. This article shows how to keep up to speed on the IRS rules regarding the use and classification of independent contractors. It discusses the different characteristics of employees and contractors and IRS penalties for failing to observe the distinction.
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The Tax Relief act of 2010 – Mapping out strategies for individuals
April / May 2011
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 1231
Abstract: The many provisions of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, passed in December, map out the tax planning terrain for the near future. This article shows the new law’s effect on income and Social Security taxes and the AMT; long-term capital gains and qualified dividends; tax breaks for parents; and the ability to take an itemized deduction for state and local sales taxes in lieu of state and local income taxes. A sidebar discusses how the law affects gift, estate and generation-skipping transfer (GST) rates and exemptions.
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COMPLIANCE ALERT – Upcoming compliance deadlines:
April / May 2011
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 76
Abstract: A brief list of key tax reporting deadlines up to May 15.
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Claiming the health insurance contribution tax credit
April / May 2011
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 272
Abstract: Although there was much ado about the health care legislation passed last year, a potential tax credit available to eligible small employers that provide health insurance coverage to their employees has received relatively little attention. This credit is available starting with tax years beginning in 2010. This brief article highlights which employers can claim the credit and how to claim it.