August / September
Showing 289–304 of 469 results
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Federal Circuit marks the spot – Multistep patents prove hard to defend
August / September 2013
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 956
Abstract: Winning a patent infringement claim can be tricky — especially when the patent in question covers a multistep method or process. A U.S. appeals court recently made this abundantly clear in a case in which a patentee argued that another company’s mapping software systems directly performed all of the steps in the patented method. This article examines the court’s conclusion that the patentee failed to prove that each and every step of the method was performed, and therefore no direct infringement had occurred. But a sidebar notes that the court found that the lower court should have conducted an indirect infringement analysis, and sent the case back to the district court. Move, Inc. v. Real Estate Alliance Ltd., No. 2012-1342, March 4, 2013 (Fed. Cir.) Akamai Technologies Inc. v. Limelight Networks, Inc., No. 2010-1291, Aug. 31, 2012 (Fed. Cir.)
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Can silence stifle an infringement claim?
August / September 2013
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 538
Abstract: They say silence is golden. But in one recent case, a patentee’s silence after sending a demand letter had a marked impact on the resulting decision handed down by the U.S. Court of Appeals for the Federal Circuit. The court agreed with the lower court’s finding that equitable estoppel barred the patentee’s infringement claims. This article shows that patentees that discover infringement must do more than simply send a demand letter. If they fail to take further action, they could end up forfeiting their claims down the road. Radio Systems Corp. v. Lalor, No. 2012-1233, March 6, 2013 (Fed. Cir.)
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Book it – Supreme Court has final word on first-sale doctrine
August / September 2013
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 603
Abstract: Two years ago, a U.S. appeals court held that buyers of copyrighted foreign-made works were not free to resell the works without restriction. In a surprising decision that could have restricted the resale of a wide range of products produced abroad, the court ruled that the first-sale doctrine didn’t apply to such works. Now, the U.S. Supreme Court has reversed this decision. This article discusses the case’s background and the Court’s reasoning. Kirtsaeng v. John Wiley & Sons, No. 11-697, March 19, 2013 (U.S. Supreme Court)
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Estate Planning Pitfall – You haven’t reviewed your trusts this year
August / September 2013
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 311
Abstract: If an estate plan includes one or more trusts, it’s a good idea to review them in light of recent tax law changes. Higher income taxes — on individuals as well as trusts — may make it advisable to rethink the way the trusts are structured. This article discusses recent tax hikes for “high earners” and why it might be beneficial to convert a grantor trust to a nongrantor trust.
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Making gifts still matters, even after ATRA
August / September 2013
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 577
Abstract: The American Taxpayer Relief Act of 2012 (ATRA) eliminated much of the uncertainty that plagued estate planning for years by making two key provisions “permanent”: the $5 million gift and estate tax exemption (adjusted annually for inflation) and exemption portability between spouses. But, while ATRA relieves some of the pressure on people to transfer wealth during their lives, lifetime gifting still provides some significant advantages. This article explains how gifting assets now can “freeze” their value and remove future appreciation from one’s estate. It also shows why, all things being equal, paying gift tax is “cheaper” than paying estate tax.
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A good reason to revisit your estate plan – Accounting for digital assets
August / September 2013
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 657
Abstract: If a person dies without addressing digital assets in his or her estate plan, loved ones or other representatives may not be able to access them without going to court — or, worse yet, may not even know they exist. These assets may include online bank and brokerage accounts, digital music, book collections, and photo galleries. In a business, the company’s website, domain name, client and other databases, and electronic invoices are considered digital assets. This article discusses the importance of taking an inventory of digital assets and ensuring loved ones can access them, while maintaining security in the meantime.
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Is your estate plan bulletproof? Techniques for avoiding litigation over your estate
August / September 2013
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 889
Abstract: An inherent problem with wills and other estate planning documents such as trusts is that, when the time comes to put them into action, they can be objects of dispute. Fortunately, there are strategies a person can implement during life to minimize the risk of a fight over his or her estate after death. This article takes a look at some of them, while a sidebar explains how to successfully implement a no-contest clause, which disinherits an heir or beneficiary who unsuccessfully challenges a will or trust.
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Work with an expert when it’s time to value your company
August / September 2013
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 690
Abstract: Oftentimes, business owners require a valuation of their company. Some might believe that they know the value of their business down to the last penny. But they’d likely be wrong. Placing a correct value on a business is only achieved via a complicated process, which is best left to a professional appraiser. This article explains the appraisal methods and indicators of value that appraisers use, according to the reasons for the valuation, the availability of data, and the specific characteristics of the company.
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Health care act may make HSAs more attractive
August / September 2013
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 449
Abstract: Health Savings Accounts (HSAs) allow a tax-advantaged way to fund health care costs. And the 2010 health care act may make HSAs even more attractive. Why? Because the act sets a higher threshold for deducting medical expenses. This article discusses the threshold, and explains how an HSA can allow a person to save taxes on medical expenses without meeting any threshold and regardless of his or her income level. A chart lists monetary limits for both an HSA and the associated high-deductible health plan (HDHP).
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6 ways to survive an IRS audit
August / September 2013
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 674
Abstract: Only about 1% of individual tax returns are audited each year. Of those, about three-quarters are correspondence audits that are handled by exchanging information via snail mail. The remainder, which are selected for field audits, are conducted by IRS officers. Still, it’s helpful to know what might happen if one’s return is picked. This article offers six tips regarding how to be prepared for an audit.
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Don’t be caught off guard – Employing cybersecurity for small businesses
August / September 2013
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 878
Abstract: Large cases of cybersecurity breaches tend to dominate the headlines. But smaller businesses also are at risk. In fact, one recent report states that businesses with up to 100 employees made up nearly one-third of the organizations that had been victims of a breach in the preceding year. This article offers eight tips to help keep perpetrators from penetrating an organization’s IT network and discusses what to do to be prepared in case a breach does occur.
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COMPLIANCE ALERT
August / September 2013
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 55
Abstract: Some key tax reporting deadlines for September.
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What to tell employees about traditional IRAs vs. Roth IRAs
August / September 2013
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 339
Abstract: For many employees, participating in a qualified group retirement plan is the extent of their retirement planning and savings. For others who are able to save more, an IRA can allow them to invest even more for their retirement. This short article reviews the key differences between a traditional IRA and a Roth IRA that should help guide investors when planning for retirement savings.
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Using the exception – Attorney-client privilege and ERISA fiduciaries
August / September 2013
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 477
Abstract: The attorney-client privilege allows an attorney and his or her client to communicate, in writing or electronically, knowing that those confidential communications won’t be released to opposing parties in the event of litigation. But what about when the communications are between an attorney and a qualified retirement plan fiduciary involving the day-to-day administration of an Employee Retirement Income Security Act (ERISA) plan? In this case, there’s an exception to the attorney-client privilege. This article explains the privilege and the exception.
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Get ready to make RMDs by year end
August / September 2013
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 809
Abstract: In today’s economy, many individuals who are nearing retirement age have already decided how they’re going to spend their retirement benefits. It’s important that qualified plan participants understand the mandatory distribution rules, otherwise known as required minimum distributions (RMDs). This article summarizes RMD rules and what participants must do to avoid steep excise taxes.
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Play or pay is delayed, but other provisions aren’t – What every plan sponsor needs to know about upcoming PPACA requirements
August / September 2013
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 931
Abstract: The Patient Protection and Affordable Care Act (PPACA) was signed into law in 2010. Certain provisions were effective immediately, others 90 days or six months after enactment, and still other provisions phase in through 2020. A number of provisions become effective starting Jan. 1, 2015. This article highlights the requirements and steps sponsors should take now to prepare.