April / May

Showing 33–48 of 425 results

  • Print still matters – Trade show catalog bars patent

    April / May 2019
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 825

    Abstract: The U.S. Patent and Trademark Office won’t consider an invention novel enough to qualify for a patent if a publicly available printed publication “anticipated” it. With a recent ruling, the U.S. Court of Appeals for the Federal Circuit (which hears all appeals concerning patents) provided some guidance on how it determines whether a publication was publicly available on the relevant date. This article reviews the case and the court’s opinion and includes a short sidebar highlighting the effect of the U.S. Supreme Court’s decision in SAS Institute, Inc. v. Iancu, mandating that the Patent Trial and Appeal Board must institute inter partes review either on all of the claims a petitioner has challenged or none of them. Nobel Biocare Svcs. AG v. Instradent USA, Inc., No. 17-2256, Sept. 13, 2018, Fed. Cir. SAS Institute, Inc. v. Iancu, No. 16–969, April 24, 2018, S.Ct.

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  • Estate Planning Pitfall – The 60-day IRA rollover deadline has passed

    April / May 2019
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 286

    Abstract: Obviously, qualified retirement plans such as 401(k) plans and IRAs are meant to provide retirement savings. However, those who don’t have to draw heavily, if at all, on plan and IRA assets can preserve a tidy nest egg for heirs. If handled correctly, distributions can be stretched over the lifetimes of several generations. This brief article will explain the danger of missing the 60-day IRA rollover deadline.

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  • A second walk down the aisle can complicate estate planning

    April / May 2019
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 646

    Abstract: An estate planning rule of thumb is to review (and, if necessary, revise) one’s estate plan in light of major life events. Such events include a marriage, birth of a child and a divorce. A second marriage also calls for an estate plan review. This article details areas of an estate plan that should be scrutinized in the event of a second marriage.

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  • A Crummey trust may sound pretty good

    April / May 2019
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 690

    Abstract: The Tax Cuts and Jobs Act (TCJA) has reduced estate tax concerns for many families, but estate tax liability remains a concern for some. Notably, one may implement strategies in the wake of the TCJA that are designed to reduce future exposure to federal and state estate taxes. One such option is a Crummey trust. This article explains how a Crummey trust may benefit an estate plan.

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  • Expiration date – IRS provides estate tax protection against sunsetting TCJA provisions

    April / May 2019
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 888

    Abstract: Beginning in 2018, the Tax Cuts and Jobs Act (TCJA) effectively removed gift and estate tax liability concerns for many families. However, the favorable estate tax changes in the TCJA are currently scheduled to sunset after 2025, unless Congress takes further action. Notably, the TCJA provision that doubled the gift and estate tax exemption from $5 million to $10 million (adjusted annually for inflation) will revert to pre-2018 levels after 2025. This article explains tax relief available to families who could be adversely affected by large lifetime gifts during this timeframe. A sidebar reminds readers to take advantage of making annual exclusion gifts.

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  • Save more with retirement savings accounts

    April / May 2019
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 441

    Abstract: To help people save more for retirement, limits on the amounts they can contribute to many types of retirement plans have increased. This article looks at some common retirement plans and specifies how the limits have changed for each one. The article suggests that boosting contributions this year could both reduce this year’s tax bill and increase retirement savings.

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  • Does the TCJA affect the “price” of your donations?

    April / May 2019
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 731

    Abstract: For years, charitable givers have benefited from tax breaks that provided them with extra incentive to donate substantial amounts to charities of their choice. With the passage of the Tax Cuts and Jobs Act (TCJA), however, that incentive has been reduced for many taxpayers. This article discusses the potential tax impact in light of the new rules. By understanding the impact of the new tax rules on giving, individuals can set up a giving plan that benefits everyone involved.

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  • Getting up to speed – Now may be the time to purchase business vehicles

    April / May 2019
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 684

    Abstract: The Tax Cuts and Jobs Act (TCJA) more than tripled depreciation allowances for “luxury autos.” It also temporarily enhanced “bonus” depreciation for some business assets, boosting first-year depreciation deductions for passenger autos and allowing businesses to immediately deduct the full cost of heavier vehicles. This article suggests that, to reduce the costs of purchasing one or more vehicles for business purposes significantly, business owners may be able to take advantage of these enhanced tax breaks.

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  • How to prepare for the new lease accounting standard

    April / May 2019
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 886

    Abstract: The goal of the Accounting Standards Update Leases (Topic 842) — often referred to as ASC 842 — is “to increase transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet and disclosing key information about leasing arrangements,” according to the FASB. This article offers some steps companies can take to prepare to comply with the new standard. It notes that, while the work required to comply is significant, it will lead to a better understanding of the lease terms in effect — thus helping companies leverage economies of scale and more effectively negotiate future leases.

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  • COMPLIANCE ALERT

    April / May 2019
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 74

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

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  • Take a close look at your plan expense categories

    April / May 2019
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 381

    Abstract: Keeping a sharp eye on your 401(k) plan’s expenses — a fundamental duty of fiduciaries — can require the use of a magnifying glass, at least metaphorically speaking. Take the case of what’s paid out of retirement plan investment funds, as opposed to paid directly by the plan or the company as the plan sponsor. Individual pieces can be measured in basis points (hundredths of one percent), but they add up. This article briefly explains some common contributors to a plan’s gross expense ratio and how even small distinctions can substantially affect participant investment returns over time.

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  • Have you outgrown the need for matching 401(k) contributions?

    April / May 2019
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 592

    Abstract: Administrating a retirement plan is an evolving process. For example, many plan sponsors provide matching contributions on participant 401(k) plan deferrals without realizing there’s an alternative: making substantial nonelective contributions instead of matching contributions. It’s not a strategy that will work for all employers, but this article explains that there is nothing to lose — and perhaps much to gain — by at least considering it.

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  • Fiduciary liability – First Circuit shifts burden of defending a fiduciary breach claim

    April / May 2019
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 701

    Abstract: A recent ruling could set the stage for a definitive U.S. Supreme Court opinion regarding retirement plan fiduciaries’ liability on the subject of monitoring plan expenses. The U.S. Court of Appeals for the First Circuit’s ruling in Brotherston v. Putnam Investments shifts a key aspect of the burden of proof of a fiduciary breach from the plaintiff employees to the plan sponsor defendant. This article reviews the case and the court’s decision. Brotherston v. Putnam Investments, No. 17-1711, October 15, 2018 (First Cir.)

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  • Proposed IRS regs liberalize rules for hardship withdrawals

    April / May 2019
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 949

    Abstract: How hard should a hardship be to justify a hardship withdrawal from a 401(k) plan? Proposed IRS regulations could, according to the agency itself, enable eligible plan participants “to access their money more quickly with a minimum of red tape.” This article provides a short summary of several key provisions of the detailed proposed regulations. A sidebar looks at different ways employers might respond to the changes.

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  • Under stress – How to stress test a borrower’s financials

    April / May 2019
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 393

    Abstract: Conducting a so-called “stress test” of a prospective borrower’s financial position and its ability to withstand a crisis can provide a window into its inner workings and leadership. This article suggests three steps for stress testing a borrower’s financial health. The article points out that stress tests can help a lender assess a potential borrower’s level of preparedness. Stress testing also can help the borrower identify and reinforce any vulnerable areas.

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  • Risk vs. reward: How should you assess new customers?

    April / May 2019
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 548

    Abstract: Lenders who branch out and pursue new lending opportunities need to “dial up” their due diligence procedures to ensure a prospective borrower is creditworthy. This article points out that these procedures include reviewing historical financial statements, conducting interviews, and benchmarking performance over time and against industry averages. It notes that lenders who do this analytical legwork may unearth hidden risks and liabilities.

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