August / September

Showing 49–64 of 417 results

  • Time for class – Widening the scope of training for retirement plan committee members

    August / September 2019
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 767

    Abstract: Learning the ropes of overseeing a retirement plan isn’t a “one and done” exercise. Periodic training updates for retirement plan committee members acting in a fiduciary capacity is a prudent approach to ensuring that they maintain the current knowledge essential to carry out their duties. This article reviews why it’s important to ensure that new committee members get a strong grounding in plan operations and their responsibilities promptly on being appointed to a plan committee, if not before. A sidebar discusses whether following the “prudent man rule” is sufficient for retirement plan fiduciaries to perform their duties effectively.

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  • Is it time to give a fresh look at “alts” in retirement plans?

    August / September 2019
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 861

    Abstract: Are many plan participants gaining the benefit of a truly broad diversification of retirement portfolio assets? The answer might depend on whether they’re covered by a defined benefit (DB) plan or a defined contribution (DC) plan. This article takes a look at why DB plans offering “alternative” investments, also known as alts, may make a big difference.

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  • News for Nonprofits – How are organizations using technology?

    August / September 2018
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 409

    Abstract: This issue’s “News for Nonprofits” spotlights a study that documents how organizations are using social media; a new Netflix model for donations; and a report’s findings on the financial health of U.S. nonprofits.

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  • A match game – What to look for before becoming a fiscal sponsor

    August / September 2018
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 614

    Abstract: More and more these days, smaller nonprofit organizations, or groups of individuals who aren’t tax-exempt, are asking larger, more senior nonprofits to sponsor a project. This article explains the concept and suggests what an organization should consider before agreeing to become a fiscal sponsor.

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  • Get ready for the new revenue recognition rules

    August / September 2018
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 795

    Abstract: The new accounting rules for recognizing revenue will take effect for most not-for-profits (except for those with public bond issues) at the beginning of their next fiscal year. While the total revenue recognized over time won’t change, nonprofits should understand how the timing and information they must share will — and how to prepare for the change. This article reviews the basic requirements of ASU 2014-09, Revenue from Contracts with Customers (Topic 606). A sidebar highlights anticipated guidance about the proper accounting for contributions.

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  • Financial trouble spots that should trigger alarms for your board

    August / September 2018
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 683

    Abstract: When not-for-profits are losing funding sources, defaulting on loans or leaving employees unpaid, board members can clearly see that they’re in financial crisis. Often, though, the board could have averted such disasters if it had recognized some of the subtler signs of distress. This article discusses how to keep an eye out for financial problems.

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  • Giving trade dress infringement claim a shot

    August / September 2018
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 435

    Abstract: The hurdle for proving trade dress infringement is high because a plaintiff must produce evidence of nonfunctionality — and product design often serves purposes beyond mere identification of the product’s source. This article reviews a case from the Sixth Circuit Court of Appeals where the court determined the plaintiff had succeeded. Leapers, Inc. v. SMTS, LLC, No. 17-1007, Jan. 10, 2018, 6th Cir.

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  • How the on-sale bar can threaten a patent

    August / September 2018
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 572

    Abstract: It’s easy to understand an inventor’s urge to get a new product to market. But that urge can backfire if a patent application hasn’t yet been filed. Under the on-sale bar, the inventor could lose patent protection altogether. This article examines a case in which a pharmaceutical company learned this the hard way. The Medicines Co. v. Hospira, Inc., No. 14-1469, Feb. 6, 2018, Fed. Cir.

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  • Breaking news – Selling access to clips of copyrighted programming isn’t fair use

    August / September 2018
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 679

    Abstract: In an era that features hundreds of television channels and interactive, interconnected media, video clips have become a hot item. Not surprisingly, though, the sale of such clips by third parties raises copyright infringement concerns, as demonstrated by a recent case heard by the Second Circuit Court of Appeals and summarized in this article. Fox News Network, LLC v. TVEyes, Inc., No. 15-3885, Feb. 27, 2018, 2d Cir.

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  • Can licenses limit competitors’ use? Copyright ruling hits third-party software support providers

    August / September 2018
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 834

    Abstract: Purchasers of software know that it’s not just the license that can take a bite out of their wallets — it’s also the costly maintenance contracts. Third-party providers have begun offering licensees cheaper maintenance and support alternatives. But as this article shows, one software company has struck back, and the favorable ruling it obtained in its copyright infringement lawsuit against a third-party provider may make it harder for such businesses to compete. A short sidebar looks at the defense of copyright misuse and why it failed in this case. Oracle USA, Inc. v. Rimini Street, Inc., No. 16-16832, -16905, Jan. 8, 2018, 9th Cir.

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  • Estate Planning Pitfall – You’re not paying enough attention to state estate tax laws

    August / September 2018
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 266

    Abstract: The Tax Cuts and Jobs Act provides greater flexibility in estate planning for many taxpayers. So, no more estate tax worries for most people, right? Not so fast. For residents of some states, state estate or inheritance taxes can still present a significant problem. This brief article examines state estate taxes.

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  • Should a tax apportionment clause be in your estate plan?

    August / September 2018
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 558

    Abstract: Even though the Tax Cuts and Jobs Act doubled the gift and estate tax exemption to $10 million beginning this year, there are many families that still have to contend with significant federal estate tax liability. Plus, there may be state estate taxes that must be taken into account. If individuals find themselves in this situation, it’s important that they consider a tax apportionment clause in their wills or revocable trusts. This article details how a tax apportionment clause works.

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  • Understanding the contents of a will

    August / September 2018
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 929

    Abstract: No estate plan is complete without a will. But what provisions should be included in it? This article explores the basic provisions of a will and how it should address estate taxes and specific bequests. A sidebar discusses the importance of including a “common disaster” clause in a will.

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  • Charitable giving in a post-TCJA world – What you need to know in the wake of the new tax law

    August / September 2018
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 824

    Abstract: The Tax Cuts and Jobs Act (TCJA) will have a significant impact on estate planning and related aspects, such as charitable giving. Even though the TCJA reduces tax incentives for making charitable donations for some people, it encourages contributions for others. This article explains how the TCJA affects charitable giving.

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  • How to prepare your business for a natural disaster

    August / September 2018
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 414

    Abstract: Natural disasters can strike any business. Companies with a plan for surviving one are more likely to make it through relatively unscathed. This article suggests some steps businesses can take to develop a disaster plan designed to safeguard employees and others, and to minimize property loss and the disruption to operations.

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  • What happens to taxes in the gig economy?

    August / September 2018
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 609

    Abstract: Gig workers accounted for 15.8% of workers in 2015, up from 10.1% in 2005, according to researchers at the National Bureau of Economic Research. And the percentage is only increasing. This article looks at the way gig workers pay taxes, which differs from the way they would as employees. Because an employer typically isn’t withholding money from paychecks to cover gig workers’ tax obligations, they’re responsible for making federal income tax payments and possibly for paying state income tax. This article looks at the ins and outs of gig workers’ tax responsibilities and emphasizes the importance of keeping accurate, timely records of revenue and expenses.

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