April / May

Showing 33–48 of 450 results

  • The pros and cons of lending to a dying business sector

    April / May 2020
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 825

    Abstract: A business in a dying industry sector doesn’t fail overnight — it might take years to reach the point where it can no longer operate as a going concern. In the meantime, it likely will need access to debt capital. This article discusses when it might make sense to lend to a business in a dying sector, and how lenders can maximize loan profitability while mitigating the risk. A sidebar lists some of the signs that a mature business sector faces a questionable future.

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  • Timing matters in inter partes review

    April / May 2020
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 469

    Abstract: Inter partes review (IPR) offers parties an expedited opportunity to challenge the validity of a patent outside of court. But, as one challenger recently learned the hard way, it’s critical that arguments against patentability be raised at the proper time. This article reviews the court’s finding that an IPR petitioner may not raise in reply an entirely new rationale for why a claim would have been obvious. Henny Penny Corp. v. Frymaster LLC, No. 18-1596, Sept. 12, 2019, Fed. Cir.

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  • No harm, no foul – Fair use defense wins trademark infringement case

    April / May 2020
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 625

    Abstract: Athletes are known for “leaving it all on the field,” or going all out in competition. A nutritional consultant firm for athletes recently took the same mindset to a trademark battle — but it didn’t emerge victorious, because a court found its opponent’s use of its mark was fair. This article examines the fair use defense and how the defendant used it to overcome a claim of trademark infringement. SportFuel, Inc., v. PepsiCo, Inc., No. 18-3010, Aug. 2, 2019, 7th Cir.

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  • Back to the future – Federal Circuit rejects narrow approach to relation back doctrine

    April / May 2020
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 631

    Abstract: The U.S. Court of Appeals for the Federal Circuit, the appellate court that hears all patent-related appeals, recently revived an infringement lawsuit based on the relation back doctrine. This article examines why the court found the trial court’s application of the doctrine, which resulted in the case being dismissed because of the statute of limitations, “overly restrictive.” Anza Technology, Inc. v. Mushkin, Inc., No. 19-1045, Aug. 16, 2019, Fed. Cir.

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  • Food for thought: Court rules banana costume is copyrightable

    April / May 2020
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 846

    Abstract: In 2017, the U.S. Supreme Court in Star Athletica, L.L.C. v. Varsity Brands, Inc., established a two-part test for analyzing which elements of a piece of clothing are design elements protectable by copyright and which are nonprotectable functional elements. This article reviews a recent case from the U.S. Court of Appeals for the Third Circuit that has applied the fruit of the high court’s labors in that case for the first time in its jurisdiction. A brief sidebar covers the application of the merger and “scènes à faire” doctrines to the case. Silvertop Associates Inc. v. Kangaroo Mfg. Inc., No. 18-2266, Aug. 1, 2019, 3d Cir., Star Athletica, L.L.C. v. Varsity Brands, Inc., 137 S. Ct. 1002 (2017).

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  • Estate Planning Pitfall – You fail to mention a close relative in your will

    April / May 2020
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 251

    Abstract: Typically, a person arranges to leave most of his or her assets to various family members, including a spouse and children. These dispositions are spelled out in a will. But what happens when one fails to mention a close relative in a will or wants to disinherit a loved one? This brief article explores potential outcomes of not clearly communicating your wishes in your will.

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  • Letter of instructions – Make your thoughts crystal clear to your family

    April / May 2020
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 656

    Abstract: Generally, every estate plan requires a will, but this main attraction may be complemented by other documents, like a letter of instructions. The letter, unlike a valid will, isn’t legally binding, but can be valuable to surviving family members. This article details what a letter of instruction should cover.

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  • To file or not to file? A gift tax return doesn’t always have to be filed

    April / May 2020
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 807

    Abstract: Now that fewer people are subject to federal gift taxes, because of a generous $11.58 million lifetime gift tax exemption for 2020, a question many are asking is: “Do I need to file a gift tax return?” The short answer is “no” if one’s wealth is well within the exemption amount. This article examines the scenarios where it’s necessary (and possibly advantageous) to file Form 709 — “United States Gift (and Generation-Skipping Transfer) Tax Return.”

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  • Beware of the generation-skipping transfer tax

    April / May 2020
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 806

    Abstract: Thanks to recent tax law changes, most families can avoid liability for federal estate and gift taxes. However, there’s a lesser-known tax whammy that can hit wealthy individuals without warning: the generation-skipping transfer (GST) tax. As its name implies, the GST tax generally applies to transfers that “skip” a generation. This article details the GST tax. A sidebar explains GST tax strategies.

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  • 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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