February / March

Showing 1–16 of 470 results

  • Estate Planning Pitfall – You’re using the wrong type of living trust

    February / March 2022
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 268

    Abstract: Using a living trust makes sense for those looking to preserve assets for other family members without dire tax consequences or to avoid probate. But which trust type to choose? A “revocable” or “irrevocable” living trust? The answer can make a big difference. This brief article explains why the wrong type of trust can defeat a person’s main intentions.

    Read More

  • Create an eldercare plan for an elderly loved one

    February / March 2022
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 662

    Abstract: For families caring for an elderly family member, it’s critical to have an eldercare plan in place. If a parent or an in-law is experiencing difficulties caring for themselves, it’s time to call a family meeting to create an eldercare plan that addresses key issues and includes contingencies. This article explores topics to cover during the family meeting.

    Read More

  • COVID-19 and estate planning – Estate planning is possible in a socially distanced environment

    February / March 2022
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 726

    Abstract: In light of the ongoing COVID-19 pandemic, some people may be leery about visiting their advisor’s office to attend to estate planning documents. The good news is that for those who need to plan their estates or execute critical documents but don’t want to meet face-to-face, there are ways to do so in a socially distanced environment. This article explains options for meeting remotely and signing documents.

    Read More

  • Don’t count out the bypass trust

    February / March 2022
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 847

    Abstract: To paraphrase Mark Twain, the reported demise of the bypass trust may be greatly exaggerated. In fact, this estate planning technique is still a viable option for many individuals and may actually stage a “revival” in future years. This article details the estate tax law changes that slightly reduced the necessity of using a bypass trust and explains why future tax law changes may make it once again attractive. A sidebar provides a brief history of the gift and estate tax exemption.

    Read More

  • News for Nonprofits – Organizations struggle with staff retention

    February / March 2022
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 438

    Abstract: The latest “News for Nonprofits” highlights a study looking at the turnover rates at nonprofits in 2021, how a new PayPal app is expanding fundraising options, and why underwater annuities can pose serious financial, regulatory and reputational risks to nonprofit organizations if not managed proactively and effectively.

    Read More

  • Key performance indicators – Using financial and nonfinancial metrics to flourish

    February / March 2022
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 678

    Abstract: As the country nears the two-year mark of the first COVID-19 lockdowns and stay-at-home orders, some nonprofits still are struggling with financial sustainability. This can mean that an organization’s board of directors is taking a greater interest in the organization’s financial performance. This article covers how key performance indicators (KPIs) can help focus a board’s attention on important metrics and includes both financial and nonfinancial metrics for board members to consider.

    Read More

  • Is it time to review your spending policy?

    February / March 2022
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 590

    Abstract: Well-managed investments play a critical role in the sustainability of many organizations, including nonprofits. A key element is a nonprofit’s spending policy, essentially the formula used to determine how much of the value of investments will be tapped each year for such expenses as operating costs and capital projects. This article points out that with the past two years of unprecedented events, both operationally and financially, it might be time for organizations to reconsider their spending approaches.

    Read More

  • Excess benefit transactions – Tax Court clarifies definition of “disqualified persons”

    February / March 2022
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 824

    Abstract: Excess benefit transactions, where economic benefits provided to so-called “disqualified persons” are greater than the value of what was received by the nonprofit organization, can lead to hefty excise taxes for those individuals, as well as reputational damage to organizations themselves. Who are disqualified persons? This article summarizes a recent U.S. Tax Court ruling that rejected the notion that only people with a formal affiliation with an organization can be disqualified persons. A short sidebar reviews another Tax Court case illustrating the danger of not promptly addressing excess benefit transactions when the IRS flags them. Fumo v. Comm’r, T.C. Memo. 2021-61 (May 17, 2021); Ononuju v. Comm’r, T.C. Memo. 2021-94 (July 26, 2021).

    Read More

  • TTAB still constitutional post-Arthrex

    February / March 2022
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 422

    Abstract: Last year, the U.S. Supreme Court found that the Patent Trial and Appeal Board’s administrative patent judges could constitutionally perform their duties only if they were appointed by the president and confirmed by the Senate. This case summarizes the U.S. Court of Appeals for the Federal Circuit’s finding on whether this reasoning applies to the Trademark Trial and Appeal Board’s administrative trademark judges. Piano Factory Group, Inc. v. Schiedmayer Celesta GMBH, No. 20-1196 (Fed. Cir. Sept. 1, 2021).

    Read More

  • Words matter – NDA language doesn’t protect trade secrets indefinitely

    February / March 2022
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 683

    Abstract: Most owners of a trade secret would want to keep it, well, secret. But the wording in a nondisclosure agreement (NDA) can inadvertently undermine that goal. This article discusses a case in which the court reviewed this potentially very costly lesson. BladeRoom Group Ltd. v. Emerson Electric Co., No. 19-16583 (9th Cir. Aug. 30, 2021).

    Read More

  • Failure to mark reduces patentee’s infringement recovery

    February / March 2022
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 534

    Abstract: Patent holders may think that their patents mean they can recover reasonable royalty damages on all infringers’ sales of their infringing products. But this isn’t necessarily the case. This article reviews a case in which the court notes that a patent holder who hasn’t complied with the marking requirement of the federal Patent Act may be awarded limited damages — even if the defendant admits it was aware of the patent. Lubby Holdings LLC v. Chung, No. 19-2286 (Fed. Cir. Sept. 1, 2021).

    Read More

  • Is limited online access to copyrighted work a “public display”?

    February / March 2022
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 852

    Abstract: If no one sees an unauthorized online copy of a photo, has it truly been “publicly displayed” as required for a copyright infringement lawsuit? The U.S. Court of Appeals for the Ninth Circuit recently answered that question in the affirmative in a case brought by a plaintiff who one judge characterized as a “copyright troll.” Bell v. Wilmott Storage Svcs., LLC, No. 19-5582, -56181 (9th Cir. Sept. 9, 2021).

    Read More

  • Love, honor — and pay taxes – A closer look at the marriage penalty

    February / March 2022
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 443

    Abstract: The marriage penalty isn’t a specific provision in the Internal Revenue Code. But in certain circumstances, a married couple can end up paying more tax collectively than they would owe if they were each taxed as single filers. This article takes a look at how it works and how recent tax legislation has helped alleviate the penalty.

    Read More

  • Does it make sense to outsource your payroll?

    February / March 2022
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 638

    Abstract: Ensuring employees are paid on time and for the right amounts, while also complying with the myriad regulations that govern wages and employment taxes, is critical to any business. It’s also often time-consuming and complicated. Along with the many regulations that govern paying employees, you need to safeguard all employees’ confidential information. This article suggests that to make sure all the bases are covered, businesses might consider hiring a payroll service provider to capably take on these responsibilities.

    Read More

  • Staying on top of collections

    February / March 2022
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 699

    Abstract: It’s important for business owners to be aware of any red flags that prospective customers could be payment risks. And, if payment issues do arise, owners must act quickly to head off trouble. This article lists some warning signs of possible future collections problems to help business owners reduce risk when taking on new customers.

    Read More

  • It’s all in the family – Tax breaks that may benefit parents and children

    February / March 2022
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 868

    Abstract: Federal tax law already included many family-friendly provisions before some 2020 and 2021 legislation enhanced several tax breaks that benefit parents and children. With that in mind, this article offers some tax-saving opportunities taxpayers may be able to take advantage of on their 2021 income tax returns. A sidebar discusses the tax implications of adopting a child in 2021.

    Read More