August / September
Showing 97–112 of 469 results
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Traveling light – The tax ramifications of business travel expenses
August / September 2019
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 850
Abstract: For some companies, travel still is a significant part of the way they do business. Even if business travel is merely occasional — rather than a way of life — for a business and its employees, it’s important to be aware of how travel expenses are taxed to avoid adverse outcomes. This article explains the tax ramifications of business travel expenses. A sidebar discusses the concept of a “tax home” for purposes of the business-travel deduction rules.
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COMPLIANCE ALERT
August / September 2019
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 73
Abstract: This feature lists a few key tax reporting deadlines for September.
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Make your SPDs user-friendly
August / September 2019
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 327
Abstract: The text of a summary plan description (SPD) is usually the product of a tug-of-war between cautious ERISA attorneys who worry about the use of general, simple statements, and human resources professionals familiar with their average employees’ reading level. The attorneys often tug harder, and the result is a document that many employees pick up, glance at, and promptly toss. This article discusses why that’s not a good outcome.
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DB plan de-risking strategies in full swing
August / September 2019
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 536
Abstract: Private sector employers have been retreating from the defined benefit (DB) pension model for decades. This is largely motivated by a desire to “de-risk” the company from a financial obligation that’s as variable as financial market behavior. More recently, holdouts on that trend have been given new motivation to depart from the DB design: escalating Pension Benefit Guaranty Corporation (PBGC) premiums. 2015 legislation set the stage for annual increases through 2019, after which the increases will be indexed for inflation. This article examines what plan sponsors of DB plans need to know about de-risking their plans.
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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.