August / September

Showing 17–32 of 417 results

  • How to handle laid off employees’ 401(k) accounts still in your plan

    August / September 2020
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 882

    Abstract: When employee head count is growing, a little turnover now and then usually doesn’t create a lot of concerns about “orphan” 401(k) accounts. However, employers forced to downsize during the economic downturn brought on by the COVID-19 pandemic might have a larger proportion of accounts left behind by former employees than they did previously. Why might that be a problem? And if it is, what should employers do about it? This article takes a closer look, while a sidebar describes two other areas worth reviewing when dealing with orphan accounts.

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  • Use it or lose it: Protecting IP during a public health crisis

    August / September 2020
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 383

    Abstract: Owners of intellectual property (IP) — whether it’s a patent, trademark, copyright or something else — need to protect and enforce their rights, even during tumultuous times like the COVID-19 pandemic. Although the crisis forced the U.S. Patent and Trademark Office (PTO), the U.S. Copyright Office and some courts to close to the public, this short article reminds IP owners that their rights must always be protected.

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  • Trademark licensee denied preliminary injunction – Court finds license isn’t “perpetual”

    August / September 2020
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 596

    Abstract: Preliminary injunctions generally are considered extraordinary remedies, as the U.S. Court of Appeals for the Tenth Circuit recently reminded a popcorn manufacturer. The manufacturer had sought a preliminary injunction against a trademark licensor that terminated its agreement. This article reviews a district court’s finding that an injunction was warranted because the manufacturer held a “perpetual license,” and why the appellate court disagreed. Mrs. Fields Franchising LLC v. MFGPC, Nos. 19-4046, -4063, Nov. 7, 2019, Fed. Cir.

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  • Patentee misses the mark on pre-lawsuit infringement damages

    August / September 2020
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 655

    Abstract: Patent owners have to do more than simply obtain their patents if they want to recover full damages for patent infringement. This article reviews one case in which a patent owner’s infringement action was dismissed because the owner had failed to give the public notice of the patent by marking products that use the patented invention, thus dramatically limiting the amount of recoverable damages. Arctic Cat Inc. v. Bombardier Recreational Products Inc., No. 2019-1080, Feb. 19, 2020, Fed. Cir.

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  • Stairway to litigation – Led Zeppelin prevails in copyright case

    August / September 2020
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 920

    Abstract: The copyright infringement case involving Led Zeppelin’s classic rock anthem “Stairway to Heaven” may finally be over. In finding in favor of the band, the U.S. Court of Appeals for the Ninth Circuit reversed some of its long-standing precedent — and this could significantly impact other copyright cases. This article reviews the appellate decision and its determination not to use the inverse ratio rule. A short sidebar covers the court’s decision that a deposit copy limited the scope of the copyright under the 1909 Copyright Act. Skidmore v. Led Zeppelin, Nos. 16-56057, -56287, March 9, 2020, 9th Cir.

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  • Double-edged sword – Don’t become a victim of credit card fraud

    August / September 2020
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 456

    Abstract: Taking a few simple steps can help cut the risk that credit cards will be used without permission and lessen the likelihood of liability for any charges unauthorized users make. This article discusses situations in which individuals might be held liable for fraudulent use of their cards and lists five ways they can lower their risk. It also points out that it’s important not to be lulled into a false sense of security by the ease and convenience of credit and debit cards, because there’s always risk of theft and fraud.

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  • CARES Act provides relief from TCJA loss limitation rules

    August / September 2020
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 677

    Abstract: The Coronavirus Aid, Relief, and Economic Security (CARES) Act undid, at least temporarily, several provisions of the 2017 Tax Cuts and Jobs Act (TCJA) that were unfavorable to taxpayers. These include changes to the rules for claiming certain business losses. This article explains that the act includes beneficial changes to the rules for deducting net operating losses (NOLs), such as easing the taxable income limitation on deducting NOLs. It also notes that the act temporarily removes the excess business loss disallowance rule for losses arising in tax years from 2018 through 2020.

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  • A buy-sell agreement can help reduce risk for your business

    August / September 2020
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 731

    Abstract: In these uncertain economic times, business owners may want to consider implementing any available strategies that will help reduce risk going forward. One such strategy is a buy-sell agreement, which can protect businesses and maintain stability in the event that ownership interests need to be transferred. This article explains how having a buy-sell agreement in place can stabilize a business during any potential transitions of ownership.

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  • Take advantage of CARES Act changes to retirement accounts

    August / September 2020
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 835

    Abstract: In this time of financial uncertainty brought about by the COVID-19 pandemic, individuals may be more concerned than ever about protecting their retirement accounts — or they might need to tap these funds now even though they haven’t yet reached retirement. This article explains several provisions of the Coronavirus Aid, Relief, and Economic Security (CARES) Act that may provide some assistance. It also suggests that it’s important for individuals to get professional advice to help determine the best course of action for their particular situations, and factor in the tax consequences. A sidebar discusses tax-advantaged distributions under the CARES Act.

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  • News for Nonprofits – Netflix changes the landscape for donor retention

    August / September 2019
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 425

    Abstract: This issue’s “News for Nonprofits” highlights donor retention lessons that can be learned from Netflix’s customer retention success and how higher-education fundraisers are fearing U.S. congressional and donor ramifications from the highly publicized college admissions scandal. It also spotlights how the New Markets Tax Credit program is becoming popular among some nonprofits trying to secure funding for projects in economically distressed areas.

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  • Are you holding a raffle? This ticket to revenue carries compliance concerns

    August / September 2019
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 608

    Abstract: Raffles are tried-and-true fundraising vehicles. But organizations need to put on their “compliance hats” when holding this activity. This article describes the tax concerns about the unrelated business income that can be produced by a raffle.

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  • Strategic planning: A better “real-time” approach

    August / September 2019
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 701

    Abstract: Some organizations have adopted a more fluid and ongoing approach to traditional strategic planning. “Real-Time Strategic Planning” (RTSP) can help not-for-profits quickly and efficiently identify, understand and act on challenges and opportunities to advance their missions. This article explains RTSP and lays out the building blocks of strategy formation using the process.

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  • Financial statements – How to report programmatic investing

    August / September 2019
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 831

    Abstract: Rather than making cash grants, some nonprofits are increasingly using financial instruments known as programmatic investments to pursue their missions. An organization, for example, might extend loans to low-income constituents to help them acquire an education or home. This article discusses how the nonprofit should report these investments. A sidebar explains the IRS rules on programmatic investments for private foundations.

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  • Court of Appeals revives denied trademark application

    August / September 2019
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 423

    Abstract: Two companies with similar marks operated in the same region for more than 40 years without any actual confusion arising for consumers. Nonetheless, the Trademark Trial and Appeal Board (TTAB) found a disqualifying likelihood of confusion when one company tried to register its mark. This article looks at why it can prove worthwhile to not just accept the board’s rulings. In re: Guild Mortgage Co., No. 17-2620, Jan. 14, 2019, Fed. Cir.

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  • Obviousness doesn’t require motivation to combine prior art

    August / September 2019
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 690

    Abstract: When a party challenging a patent’s validity alleges that multiple prior references made the invention obvious, it may need to show that someone would have been motivated to combine those references into the invention. This article highlights a recent case from the U.S. Court of Appeals for the Federal Circuit finding that no motivation to combine is required where a secondary reference is used only to explain the primary reference. Realtime Data, LLC v. Iancu, No. 18-1154, Jan. 10, 2019, Fed. Cir.

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  • Extra! Extra! – SCOTUS clarifies copyright infringement lawsuit prerequisite

    August / September 2019
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 548

    Abstract: Authors of work obtain exclusive rights — copyrights — in their works immediately on creation of the work. But they generally can’t file a civil lawsuit for infringement of those rights until they register the work with the U.S. Copyright Office. The federal courts of appeal have split, however, as to when a copyright infringement suit could be filed — on filing the application for copyright registration with the Copyright Office or on grant of the copyright registration by that office. This article reviews a unanimous decision by the U.S. Supreme Court resolving the issue once and for all. Fourth Estate Public Benefit Corp. v. Wall-Street.com, LLC, No. 17-571, Jan. 8, 2019, U.S.S.C.

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