August / September
Showing 353–368 of 469 results
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Back to the future – Rely on financial statements to make decisions for the future
August / September 2011
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 1079
Abstract: Financial statements provide a wealth of financial data on a nonprofit’s most recent month, quarter or year. But they also have valuable information to make business decisions and plan for the organization’s future. This article discusses the purpose and components of different financial statements, and how the information can be used to investigate budget variances, plan for the near future, and evaluate the organization’s effectiveness in meeting its mission. A sidebar explains how benchmarking against industry statistics can help identify strengths or weaknesses.
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Ask the Advisor – Q. How can we conduct due diligence without raising antitrust issues?
August / September 2011
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 401
Abstract: Buyers and sellers must exchange proprietary information about their companies during the due diligence stage of an M&A transaction. But such information-sharing can raise antitrust issues for companies that have a substantial market share. This article lists several questions that M&A participants should ask regarding information that, if shared, might lead to antitrust claims.
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The agreement zone – Finding a solution for sale price standoffs
August / September 2011
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 647
Abstract: Price stalemates can be frustrating and potentially hazardous to your deal, but they’re also common. If negotiations are handled carefully, a disagreement over price shouldn’t be insurmountable. This article looks at how seller misconceptions and changing market conditions can contribute to price stalemates and how both parties can get closer to what some experts call “the zone of possible agreement.”
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Integrating your acquisition – Now may be the time to raise product prices
August / September 2011
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 671
Abstract: For business buyers, the integration stage of an acquisition can be the most labor-intensive. But it’s important to focus on the prices of the newly merged company’s products and services, because this can help improve gross margins significantly. This article explains why it’s important to start planning early, gather good data and consider standardizing discounts.
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How to sell your startup — and avoid making rookie mistakes
August / September 2011
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 823
Abstract: It may sound counterintuitive, but startup companies can be in a strong position to sell. From a larger buyer’s perspective, they’re often inexpensive relative to the strategic advantages they offer. But buyers hoping to sell need to capture buyer interest — as well as avoid making rookie mistakes that could knock down the selling price. This article examines what buyers are looking for, along with several pitfalls for sellers to avoid. A sidebar lists factors involved in estimating an offering price for a company with little historical performance.
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You call that art? Flower display doesn’t make the cut for copyright protection
August / September 2011
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 502
Abstract: When a park district modified a garden that had been designed by an artist, the artist sued on the grounds that his “moral rights” had been violated under the Visual Artists Rights Act of 1990. The U.S. Court of Appeals for the Seventh Circuit disagreed. Kelley v. Chicago Park District, Nos. 08-3701, 08-3712, Feb. 15, 2011 (7th Cir.)
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Getting particular with false marking claims
August / September 2011
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 413
Abstract: Qui tam provisions, like the one in the False Marking Statute, empower everyday citizens to enforce laws. The provisions, however, also provide financial incentives that can encourage frivolous lawsuits. In one recent case, a patent attorney sued a manufacturer for marking some products with an expired patent number. But the U.S. Court of Appeals for the Federal Circuit determined that plaintiff needed to amend its complaint to satisfy the “particularity requirement” of the Federal Rules of Civil Procedure. In re BP Lubricants USA Inc., Misc. Docket No. 960, March 15, 2011 (Fed. Cir.)
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Blurred vision: Trademark dilution standard clarified
August / September 2011
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 551
Abstract: The owners of famous trademarks often face a constant onslaught of parties using marks similar to their famous marks. This occurred in one case in which a clothing manufacturer claimed that another was using a decorative stitching that impaired the distinctiveness of its own famous mark. The U.S. Court of Appeals for the Ninth Circuit clarified the burden of proof required since passage of the Trademark Dilution Revision Act. Levi Strauss v. Abercrombie & Fitch, No. 09-16322, Feb. 8, 2011 (9th Cir.) Thane International, Inc. v. Trek Bicycle Corp., Nos. 00-55293, 00-55599, Sept. 6, 2002 (9th Cir.)
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Better get used to it – Court addresses patent infringement of an information system
August / September 2011
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 970
Abstract: When someone uses another party’s patented invention without authorization, it’s clearly infringement. But what qualifies as “use” when the invention is an information system? This article looks at a recent case in which a plaintiff alleged that another company’s billing system infringed its patent. The U.S. Court of Appeals for the Federal Circuit helped clarify exactly what’s required to “use” a patented information system. A sidebar looks at another question addressed in the same case: What is the difference between making and using an invention? Centillion Data Systems, LLC v. Qwest Communications Int’l, Inc., Nos. 2010-1110, 2010-1131, Jan. 20, 2011 (Fed. Cir.) Akamai Technologies, Inc. v. Limelight Networks, Inc., Nos. 2009-1372, 2009-1380, 2009-1416, 2009-1417, April 20, 2011 (Fed. Cir.)
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Estate Planning Pitfall – You’re cashing in a life insurance policy
August / September 2011
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 263
Abstract: There are a variety of reasons why a life insurance policy may no longer be needed. When cashing in a life insurance policy, a variety of options are available. But each has different financial and tax implications, so it’s important to know the outcomes before taking action. This brief article explores, among other options, surrendering the policy for its cash value, or donating the policy to charity in exchange for a charitable gift annuity and its lifetime income stream.
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Who covers the estate tax bill? Spell it out in an apportionment clause
August / September 2011
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 543
Abstract: To ensure one’s estate tax bill doesn’t fall to the wrong beneficiaries, it’s important that a will or living trust include a carefully crafted tax apportionment clause. A poorly drafted clause may result in the collection of estate taxes from unintended beneficiaries or ambiguity over the payment of taxes, resulting in disputes or litigation. If one fails to plan for estate tax apportionment, the government has a plan. This article examines federal and state law in this regard.
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Don’t overlook generation-skipping transfer tax
August / September 2011
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 1143
Abstract: In 2010, Congress raised the generation-skipping transfer (GST) tax exemption to $5 million through 2012. This provides a significant planning opportunity for those wishing to share their wealth with their grandchildren or other future generations. This article explains what a GST is and gives a brief history of the GST tax. It shows how to leverage the exemption and allocate it where it will do the most good. A sidebar offers an example of the GST tax exemption at work.
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FLPs and FLLCs: To save taxes, you need a nontax purpose
August / September 2011
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 595
Abstract: For a family limited partnership (FLP) or family limited liability company (FLLC) to reduce gift and estate taxes, there must be a legitimate nontax reason for forming one. The IRS will disallow the tax benefits for an FLP set up strictly as an estate planning tool. This article shows how FLPs save taxes and how a person can establish a legitimate nontax purpose for an FLP.
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Financing college tuition with a 529 plan
August / September 2011
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 312
Abstract: An attractive college-savings option that has weathered the recession relatively well is the 529 plan. As this article explains, there are two kinds of 529 plans to choose from. A prepaid tuition plan allows one to prepay all or part of children’s tuition costs at today’s rates. And a college savings plan can provide for more than tuition.
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Under new management (style) – Transform a micromanager into a productive manager
August / September 2011
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 666
Abstract: Taking on extra tasks, being involved in all aspects of the department’s work and providing detailed instructions are qualities of a good manager — but also of a micromanager who can slow productivity and lower employee morale. So how does one distinguish between these two vastly different types of staff members? This article examines that question and shows how to reverse negative behavior.
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An audit survival guide – Timeliness and preparedness can make a difference
August / September 2011
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 693
Abstract: One word that can make taxpayers cringe is “audit.” Although the IRS audited just over 1% of returns in 2010, there are certain triggers that can boost the likelihood of a return being among those targeted. This article describes those factors, the different kinds of audits, how to respond to an audit notice, and how to prepare for an audit.