August / September
Showing 65–80 of 469 results
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COMPLIANCE ALERT
August / September 2020
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 55
Abstract: This feature lists a few key tax reporting deadlines for September.
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Don’t let employee tip income trip you up
August / September 2020
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 408
Abstract: While 2020 hasn’t been kind to tipped employees during the COVID-19 pandemic, employees with substantial tip income can pose an accounting challenge for retirement plan sponsors if those employees take retirement saving seriously. This brief article discusses how tips figure into retirement plan requirements.
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CARES Act balancing act – Helping employees recoup retirement savings
August / September 2020
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 709
Abstract: The Coronavirus Aid, Relief, and Economic Security (CARES) Act’s retirement plan provisions are designed to throw a financial lifeline to people suffering adverse economic consequences from the COVID-19 pandemic. However, they leave plan sponsors largely in the driver’s seat. For plan sponsors who amended their plan to allow employees to take advantage of the CARES Act, this article reviews what they can do now to help participants avoid the penalties of not meeting the repayment schedule and possibly recoup their retirement savings.
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Should you suspend matching or nondiscretionary contributions?
August / September 2020
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 660
Abstract: Employer contributions to participant 401(k) plan accounts are typically high on the list of expense-cutting options when times are tough. Plan sponsors facing dire straits may have little choice but to suspend contributions. In the wake of the economic uncertainty due to the COVID-19 pandemic, plan sponsors need to weigh the pros and cons before making a decision, in the context of other cost-cutting alternatives they might have. This article presents some considerations to take into account.
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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.