August / September

Showing 49–64 of 437 results

  • 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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  • Testing truths – Experimental use preempts public use, on-sale bars to patentability

    August / September 2019
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 938

    Abstract: Common sense might seem to dictate that a new invention would require testing before an inventor moves ahead with it. But could such testing trigger the public use or on-sale bar to patentability? Not necessarily. This article reviews a U.S. Court of Appeals for the Federal Circuit case in which the court explained that the experimental use exception may negate both bars. Barry v. Medtronic, Inc., No. 17-2463, Jan. 24, 2019, Fed. Cir.

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  • Estate Planning Pitfall – You’re setting up trusts in your home state

    August / September 2019
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 264

    Abstract: Generally, the logical place to establish a trust is in one’s home state. However, for a variety of reasons, that may not be the best option. One may be better off establishing the trust in a different jurisdiction. This brief article discusses the reasons for setting up a trust out of state.

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  • Covering all the bases – Both your business and estate plan can benefit from a buy-sell agreement

    August / September 2019
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 604

    Abstract: A buy-sell agreement provides for the disposition of each owner’s business interest after a “triggering event,” such as death, disability, divorce, termination of employment or withdrawal from the business. However, to be effective, the agreement must include the appropriate provisions. It also should be part of one’s estate plan if the person has an interest in a family-owned or other closely held business. This article explains the ins and outs of a buy-sell agreement.

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  • Do you have questions about guardianship?

    August / September 2019
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 746

    Abstract: Parents of a newborn or toddler may be thinking about naming a guardian for their child. This can be a difficult decision, especially if a person has a plethora of choices or, on the other hand, has no one he or she can trust. Or perhaps a person is planning to petition a court for guardianship of a child. In either event, it’s important to adhere to the legal principles under state and local law. This article provides answers to common questions regarding guardianship.

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  • Protect your will from legal challenges

    August / September 2019
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 879

    Abstract: To avoid family disputes over a will after one’s death, it’s worth taking the time now to institute steps to protect the will from legal challenges. This article details four specific steps for bulletproofing a will. A sidebar explains the benefits and pitfalls of video recording the signing of a will.

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  • Help borrowers compete against larger competitors

    August / September 2019
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 420

    Abstract: Faced with one or more well-funded, bigger competitors, a small or midsize enterprise (SME) may feel pressure to borrow money to fend them off. Its loan application may create a compelling case for debt. This article suggests that, before submitting the package to the loan committee, lenders need to take the time to ask four critical questions about the SME’s competitive landscape, including determining what drives the SME’s customer acquisition and attrition.

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  • How can audit opinions help lenders?

    August / September 2019
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 635

    Abstract: CPAs regularly evaluate businesses as part of their financial statement audits, and their audit opinions can help lenders determine whether their borrowers will continue to operate as viable going concerns over time. This article advises lenders to seek unqualified audit opinions to obtain essential information about whether a borrower’s financial condition, position and operations are fairly presented in the company’s financial statements.

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  • The devil is in the details – Consider the upsides (and downsides) of lending to borrowers with multiple entities

    August / September 2019
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 684

    Abstract: It’s sometimes beneficial for tax or legal purposes for a business to divide related lines of business into separate legal entities. But this move can create potential legal complications — and it provides an opportunity for unscrupulous borrowers to hide fraud under the cover of their multiple business entities. This article discusses the pros and cons of lending to these types of borrowers. It notes that, if lenders don’t understand the ins and outs of businesses that split into multiple entities, those lenders may find themselves tangled in a web of legal and financial complications.

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  • Strategies for success – Lending to the million-dollar, one-person business

    August / September 2019
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 803

    Abstract: Million-dollar businesses run by just one person are increasingly common. In light of the concentration of responsibilities vested in a single “key” person, however, these types of businesses present different risks than companies with multiple owners and employees. This article explains how lenders can target, evaluate and mitigate the risk of lending to a solo entrepreneur. A sidebar offers some critical questions to ask during the loan application process.

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  • To work or not to work – How working affects Social Security and Medicare benefits

    August / September 2019
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 455

    Abstract: It’s important for workers to understand how their jobs may affect their Social Security benefits and Medicare coverage. Every situation is different, but this article looks at how employment may come into play in determining benefit amounts, depending on the situation. The article notes that an accounting professional can help assess the many considerations around working and receiving Social Security benefits or enrolling in Medicare.

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  • Tackling resistance to innovation

    August / September 2019
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 678

    Abstract: Executives and business owners often find the greatest obstacle to innovation isn’t the change itself, but employees’ resistance to it. Employees may be concerned about their ability to manage or control changes. They may worry about the ways an innovation is likely to alter (or even eliminate) their jobs. This article offers some ways to gain support from employees and notes that companies can ease a transition by acknowledging and addressing the reasons employees might resist it.

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  • Everyone wins with Qualified Opportunity Zones

    August / September 2019
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 701

    Abstract: The Qualified Opportunity Zone (QOZ) program created by the Tax Cuts and Jobs Act (TCJA) provides a tax incentive for investors who realize capital gains to make long-term investments in one of the nearly 9,000 distressed communities in the United States that have been designated QOZs. This article discusses the pros and cons of investing in QOZs. For investors to gain the maximum tax benefits, they need to invest not only capital gains, but time — seven years or more. But the article notes that, if they can hold onto the investment over that period, they’ll make a profit — both for the communities and for themselves.

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