April / May
Showing 401–416 of 482 results
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Combine and conquer – The big advantages of roll-ups
April / May 2010
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 499
Abstract: Even the best-run middle-market companies eventually face size-related obstacles — including difficulty raising cash for strategic initiatives and an inability to negotiate better prices and terms with suppliers. A roll-up, where several smaller companies in the same or similar industries combine to form a larger company, can provide a solution. Roll-ups can result in an immediate increase in value. However, inattention to consolidation issues can lead to disaster, so companies should approach this strategy with caution.
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The name game: A critical acquisition decision you shouldn’t neglect
April / May 2010
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 637
Abstract: Among the many decisions buyers must make after acquiring a company is the fate of that company’s name. The potential fallout from a name change — or, conversely, from keeping the name — means that careful thought and a sound strategy should go into the choice. A variety of options are available, but the best one rests largely on the purpose of the merger itself.
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Exercise caution when wading back into the M&A market
April / May 2010
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 885
Abstract: Several key economic indicators suggest that the U.S. economy finally is turning a corner — which likely bodes well for the M&A market. However, the recession weakened many companies’ financial profiles, and business buyers will almost certainly be more risk-averse. Sellers need to walk a fine line between pouncing on what may appear to be a good offer and hanging back to mull over the options. A sidebar to this article explores whether it’s a good idea to seek seller protections in this buyer’s market.
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What makes derivative works copyrightable?
April / May 2010
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 573
Abstract: Derivative works: Their very name suggests they’re somehow inferior. When it comes to copyrights, however, some derivative works are entitled to much of the same protection as original works. After a photographer’s relationship with a toy company ended but the company continued to use his photos of toys, he registered the photos for copyright protection, and sued for infringement. An appeals court explained why he had a good case.
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University learns harsh lesson about assignment agreements
April / May 2010
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 411
Abstract: A university that has assignment agreements with its faculty likely expects to own the patents on inventions they produce. Yet, depending on the language in the agreement, that institution of higher learning could be in for a harsh lesson. Does the phrase “agree to assign” in a copyright and patent agreement reflect an immediate transfer of expectant interests — or a promise to assign rights in the future? The U.S. Court of Appeals for the Federal Circuit weighed in.
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Reality check – Court defines distinctiveness standard for marks
April / May 2010
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 984
Abstract: After a self-proclaimed “Internet Entrepreneur” registered a variety of domain names with “veri,” he claimed he was considering entering the transaction verification business — but he never did. When he refused an offer by Vericheck, a provider of electronic transaction processing services, to buy one of his domain names, they filed a complaint. The subsequent ruling outlined the legal standard for distinctiveness and made an important ruling regarding the registration of “highly similar marks” by third parties. A sidebar to this article discusses the finding that the defendant had acted with “a bad faith intent to profit” from the use of the Vericheck mark.
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Roughed up: Muscle mag ads affect patentability
April / May 2010
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 564
Abstract: Muscle magazines rarely enter into discussions of patentability. But a recent case involving a nutritional supplement turned on several advertisements that ran in a body-building periodical. The defendant in this infringement case argued that the plaintiff’s patent was invalid, because the invention was anticipated or rendered obvious by a number of similar supplements advertised in fitness periodicals. The court’s decision means current and prospective patent holders should probably reconsider the implications of advertisements when it comes to their inventions.
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Estate Planning Pitfall – You haven’t provided for the removal of a trustee
April / May 2010
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 259
Abstract: When estate planning, most people put a great deal of thought into selecting the right trustees to carry out their wishes and protect their beneficiaries. But it’s also important to establish procedures for removing a trustee in the event that circumstances change. Failing to do so doesn’t mean beneficiaries will be stuck with an inadequate trustee. But they’ll have to petition a court to remove the trustee for cause, which can be an expensive, time-consuming and uncertain process. To avoid this, the trust agreement should include procedures for removing a trustee and include a list of successor trustees.
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Teach your children well – Education is the key to an estate plan that leaves your desired legacy
April / May 2010
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 797
Abstract: When it comes to teaching children about money management, even a well-designed estate plan is no substitute for education and experience. An incentive trust can be an effective estate planning tool, but a beneficiary’s good personal behavior doesn’t automatically translate to “money smarts.” A plan that suddenly releases an entire estate to a child who can’t handle money can result in the estate being rapidly dissipated. Conversely, a trust that’s too restrictive may incite rebellion or invite lawsuits. But there are a number of practical steps parents can take to teach their children about money management principles.
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The installment sale: A viable option for transferring appreciating assets
April / May 2010
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 577
Abstract: For those considering transferring real estate, a family business or other assets they expect to appreciate dramatically in the future, an installment sale may be a viable option. Its benefits include the ability to freeze asset values for estate tax purposes and remove future appreciation from one’s taxable estate. But there are disadvantages, as well. And, due to the possibility of tax law changes in 2010, it will be especially important to consult a professional tax advisor.
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Do you know the impact of the 2010 estate tax repeal on your estate plan?
April / May 2010
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 947
Abstract: On Jan. 1, 2010, a one-year repeal of the federal estate tax went into effect, throwing many estate plans into disarray. The repeal also applies to the generation-skipping transfer (GST) tax, while the gift tax lives on with a top rate of 35% (10 percentage points lower than in 2009) and a $1 million lifetime exemption (the same amount as in 2009). This means that many estate plans might not meet their objectives; income tax bills could increase and transfers to trusts could be affected. So, while the future of the estate tax remains uncertain, it’s critical to review one’s estate plan to assess the impact of the current tax laws and to prepare for what the future might bring.
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Don’t lose out on loss deductions
April / May 2010
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 315
Abstract: When a business is losing money, the tax code’s net operating loss (NOL) provisions can help ease the pain. But these days, many businesses have been operating at a loss for some time and have had insufficient income in recent years to take advantage of NOL carrybacks. To make the break more useful, the Worker, Homeownership and Business Assistance Act of 2009 (WHBAA) temporarily extended the maximum carryback period to five years for most businesses. WHBAA provides several options for businesses with NOLs.
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When family business succession planning goes awry, fix it — fast
April / May 2010
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 754
Abstract: What if children or other family members are interested in taking over but they aren’t ready to run the business? A sound succession plan is a must in this situation, but even the best-laid plans can go awry. The good news is that there are steps one can take to right the succession ship. It’s important to involve all levels of the organization, and to take steps to maintain interim leadership if the preferred new leader isn’t yet ready. Professional advisors may also have the experience and skills necessary to shed an objective light on the situation.
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Making a difficult decision – Naming a guardian for your young child isn’t easy, but necessary
April / May 2010
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 725
Abstract: It may be an unpleasant decision — but anyone who has minor children needs to decide, as soon as possible, who their child’s guardian should be if they and their spouse die unexpectedly. The process starts with creating a list of appropriate candidates. Who has the same values, and will be able to live up to the responsibilities of guardianship? As a sidebar to this article explains, it may be best to choose separate guardians in some instances, such as when there are several children in a blended family — or if one guardian is better at child care, and another at handling finances.
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Moving day – Your new home state can change your tax circumstances
April / May 2010
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 806
Abstract: Someone who is moving out of state can find it beneficial to take a closer look at how the new home state may affect their tax liability. What are the state’s income, property, sales or estate taxes? Are there tax breaks for pension payments, retirement plan distributions and Social Security payments? What about state and local income taxes, which aren’t deductible for AMT purposes? And how do property taxes compare in the city or suburbs vs. a rural area? And, for those who own homes in multiple states, it’s important to take steps to establish domicile in one, or else possibly face unnecessary negative tax consequences.
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Practical Perspectives: Key financial issues for you and your family – Rising exec reconsiders disability income insurance
April / May 2010
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 521
Abstract: After a difficult period of unemployment, Sylvia scored a great job as an executive of a nonprofit. Her benefits package was decent except for one thing: Her group plan disability insurance fell short of her needs. As someone who had once been disabled following an auto accident, Sylvia couldn’t live without a good disability income insurance policy — especially in a slow-recovering economy. She visited her financial advisor to talk about what she should look for in a policy. The advisor offered several tips.