April / May
Showing 113–128 of 482 results
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How do you determine loan prices? Loan-pricing models are key
April / May 2018
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 655
Abstract: Competitiveness with other banks is an important issue in determining loan prices, but failing to account for such factors as desired return, cost, risk and credit profile can drastically reduce a lender’s competitive advantage. A better way to set loan prices is to conduct a thorough, objective analysis using a loan-pricing model. This article discusses the benefits of loan-pricing models and suggests that using them can help lenders attract and retain customers with the highest credit quality.
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What goes up must come down – Stay ahead of the curve
April / May 2018
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 648
Abstract: With strong real estate markets in many parts of the country, lenders might feel they’re sitting pretty. But markets are cyclical. Lenders need to prepare for the next economic slump. Weathering an economic downturn requires a plan. Yet waiting until the economy slows to develop one can lead to hasty, uninformed decisions. This article offers advice on developing criteria for evaluating loans, tracking customers’ banking activity and reviewing the exit process.
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A review of the new tax law: What lenders should know
April / May 2018
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 852
Abstract: The Tax Cuts and Jobs Act (TCJA) passed in late 2017 with significant implications for businesses. Lenders need to be aware of these changes and understand the potential ramifications for their borrowers — both positive and negative — so that they can help customers take full advantage of any new tax breaks and minimize the adverse effects of provisions that will generate additional revenue for the IRS. This article provides a review of some of the most relevant provisions. A sidebar lists several additional business-related tax changes borrowers may want to consider.
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Federal Circuit clarifies surname test for trademarks
April / May 2018
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 437
Abstract: What’s in a name? The answer to that question might determine whether a mark that includes someone’s surname is eligible for trademark registration. This article reviews a Federal Circuit Court of Appeals case that sheds some light on when a mark with a surname is — and isn’t — registrable as a trademark. Earnhardt v. Kerry Earnhardt, Inc., No. 16-1939, July 27, 2017, Fed. Cir.
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Proving infringement of system patents – Court rejects jury’s infringement finding in phone case
April / May 2018
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 662
Abstract: Some might think it would be easier to prove infringement of a patented system having multiple components. The more parts, the more opportunity to prove infringement. Not so. But this article summarizes a case in which one patentee learned the hard way that more parts means more to prove. Intellectual Ventures LLC v. Motorola Mobility LLC, No. 16-1795, Sept. 13, 2017, Fed. Cir.
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Who owns the copyright of stock photos?
April / May 2018
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 565
Abstract: Thanks in part to the proliferation of websites over the past couple of decades, the use of stock photography is more widespread than ever. And the posting of photos online — as well as in print — has created a copyright infringement bonanza. But who has the right to enforce copyright claims involving use of stock photographs? This article looks at a Ninth Circuit Court of Appeals case that recently tackled this question. DRK Photo v. McGraw-Hill Global Education Holdings, LLC, No. 15-15106, Sept. 12, 2017, 9th Cir.
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Train in vain – Patents for mass transit fare systems struck down
April / May 2018
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 840
Abstract: The Federal Circuit Court of Appeals continues to engage in abstract thinking — thinking about the patent-eligibility of abstract ideas, that is. The Federal Circuit has repeatedly reviewed whether patents are invalid because they covered patent-ineligible inventions. This article discusses a case in which the plaintiff ended up having four patents wiped out as invalid on this basis. A short sidebar discusses how improvements can preclude the abstract idea bar. Smart Systems Innovations, LLC v. Chicago Transit Authority, No. 16-1233, Oct. 18, 2017, Fed. Cir.; Alice Corp. v. CLS Bank Int’l, 573 U.S. __, 134 S.Ct. 2347 (2014).
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Estate Planning Pitfall – You haven’t transferred ownership of a life insurance policy to a trust
April / May 2018
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 278
Abstract: After recent tax legislation, including the Tax Cuts and Jobs Act, few tax shelters are left standing. One key exception is life insurance. This brief article details that, if certain requirements are met, the buildup of value in a life insurance policy is exempt from current income tax, while proceeds payable upon death can avoid estate tax.
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Preparing a parent for a nursing home
April / May 2018
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 667
Abstract: If an elderly parent or other relative who lives alone is experiencing difficulty with daily living activities, it may be time to make the difficult decision to move him or her to a nursing home. This article examines the benefits of advance planning when a family must come together to discuss a potential move. A sidebar details the costs of a nursing home.
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Are your assets protected from creditors?
April / May 2018
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 757
Abstract: One of the primary objectives of estate planning is protecting assets from unreasonable creditors’ claims, frivolous lawsuits or financial predators ― the reason being to pass as much wealth to family members as possible. This article explores several basic yet effective tools to protect hard-earned wealth.
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Estate planning for your business – Use an ESOP to properly address your closely held company
April / May 2018
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 810
Abstract: Employee stock ownership plans (ESOPs) offer closely held business owners an exit strategy and a tax-efficient technique for sharing equity with employees. An ESOP can also be a powerful estate and retirement planning tool. This article explains how ESOPs can help business owners address several planning challenges.
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7 steps for preventing elder financial abuse
April / May 2018
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 451
Abstract: Older adults can be particularly vulnerable to financial exploitation. Many have assets that make them a target for the criminally minded. They may depend on a family member or caregiver for help remaining independent, and fear retaliation if they report misdeeds. This article offers seven steps that can help reduce the likelihood that an older person will be targeted, including writing checks to a legitimate financial institution rather than to a person and being alert to phone calls from imposters.
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Advise and consent – How can an advisory board help your family business?
April / May 2018
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 659
Abstract: A family business can produce income and provide economic security for a family. But what happens when issues arise? The most successful family businesses know the importance of setting up an outside advisory board to help them navigate difficult times. This article explains how an advisory board functions and looks at some factors to consider when setting one up — such as the need to define the board’s purpose and goals. It also notes the importance of obtaining a mix of professionals from varying fields, demographics and backgrounds.
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FSAs, HRAs, HSAs: The alphabet soup of health care plans
April / May 2018
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 663
Abstract: While tax-advantaged health care plans won’t make getting sick any easier, they can ease the sting of paying for medical expenses. Among the more common plans are Flexible Spending Arrangements (FSAs), Health Reimbursement Arrangements (HRAs), and Health Savings Accounts (HSAs). This article provides a brief rundown on these plans and how they can help offset some health care costs, depending on the circumstances.
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Understanding asset depreciation and tax breaks
April / May 2018
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 887
Abstract: The cost of business assets with a useful life of more than one year generally can’t be immediately deducted; instead it must be depreciated over a period of years. But tax breaks are available that allow you to accelerate depreciation-related deductions. The Tax Cuts and Jobs Act, signed into law at the end of 2017, significantly enhances some of these breaks. This article provides an overview of these changes. A brief sidebar covers the enhanced deductions for business passenger vehicles.
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COMPLIANCE ALERT
April / May 2018
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 133
Abstract: This feature lists a few key tax reporting deadlines for April and May.