April / May
Showing 81–96 of 482 results
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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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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.