February / March

Showing 145–160 of 486 results

  • News for Nonprofits – Is your next board chair prepared to lead?

    February / March 2017
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 427

    Abstract: This issue’s “News for Nonprofits” reports on a study about the preparedness of board chairpersons, how using professional jargon can hurt organizations, and how some nonprofits with larger audiences receive fewer contributions than their smaller counterparts. The use of clickbait to help nonprofits’ marketing efforts also is discussed.

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  • The latest on occupational fraud: Who the perps are

    February / March 2017
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 548

    Abstract: Occupational fraud is an unfortunate reality for just about every employer, nonprofit organization or otherwise. But organizations might be able to reduce the risk of costly losses if they understand some of the common traits of fraud perpetrators. This article highlights some of the findings in the 2016 Report to the Nations on Occupational Fraud and Abuse from the Association of Certified Fraud Examiners (ACFE), which provides some useful insights on these characteristics.

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  • Credit card use – Having a policy can thwart misuse

    February / March 2017
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 634

    Abstract: When it comes to fraud in any organization, credit cards are frequently a fraudster’s tool. And credit card use is so commonplace today that there’s always the risk of improper charges to an account. This article addresses the important first step in protecting a nonprofit against credit card misuse — developing a credit card use policy. Important components of a policy, documentation and credit card statement reconciliation are discussed.

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  • Ready for a raffle? Follow the rules and this fundraising tool could be a winner

    February / March 2017
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 860

    Abstract: Raffles have long been a popular fundraiser for nonprofits. They’re easy to produce, affordable for participants and reliable revenue generators. But they’re also subject to strict rules, particularly in the area of tax law. This article explains the federal income tax requirements linked to unrelated business income, reporting and withholding. A sidebar details when an organization might be required to withhold 28% of raffle prizes for federal income tax backup withholding.

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  • Ask the Advisor – Q: What role should social media play in my business sale?

    February / March 2017
    Newsletter: Merger & Acquisition Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 417

    Abstract: This column talks about the role social media might play in an M&A deal. Parties are encouraged to use social media to research buyers and sellers and to answer stakeholder questions. However, companies are also warned to implement social media usage guidelines and to restrict employee access to accounts during the deal process.

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  • Reducing risk – A collar may fit your deal to a “T”

    February / March 2017
    Newsletter: Merger & Acquisition Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 639

    Abstract: A collar sets floors and caps on the stock portion of an acquisition’s price, giving both parties to a deal some assurance that it will retain its value. This article defines the two major types of collars and explains how exchange ratios help limit M&A risk.

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  • One, two, acquisition – A potentially faster, cheaper way to execute a deal

    February / March 2017
    Newsletter: Merger & Acquisition Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 613

    Abstract: Two-step acquisitions are fairly straightforward: A buyer makes a tender offer to acquire a majority of a seller’s stock, and then the buyer completes a short-form merger to acquire the remainder of the business. This article explains the advantages and risks of such transactions and defines the type of deals that most benefit from them.

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  • Efficiency can be a persuasive selling point

    February / March 2017
    Newsletter: Merger & Acquisition Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 835

    Abstract: When selling their business, owners often neglect to highlight a significant key value driver: efficiency. This article discusses technology upgrades, outsourcing, and manufacturing cost-cutting and explains how sellers can turn such efficiencies into selling points. A sidebar defines several widely adopted programs that help companies reduce errors and defects and increase overall productivity.

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  • The naked truth – Valid assignments and agreements determine trademark rights

    February / March 2017
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 414

    Abstract: Recently, “Crazy Horse” was the subject of a complicated trademark dispute between adult entertainment venue owners. As this article details, the Ninth Circuit Court of Appeals found that, even in the world of strip clubs, trademark and contract law hold firm and valid assignments and agreements determine parties’ rights. Russell Road Food and Beverage, LLC v. Spencer, No. 14-16096, July 22, 2016 (9th Cir.)

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  • When is automation of a manual process patentable?

    February / March 2017
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 611

    Abstract: Cases involving the patent eligibility of computer-related methods have been flooding the Federal Circuit Court of Appeals. This article describes a case involving a method of animating lip synchronization sequences of 3-D animated characters. At issue was whether the invention simply automated an existing manual process or automated a new process. McRO, Inc. v. Bandai Namco Games America Inc., No. 2015-1080, Sept. 13, 2016 (Fed. Cir.)

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  • Third parties allowed to assert work-for-hire defense

    February / March 2017
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 470

    Abstract: Work-for-hire agreements generally give the hiring party, instead of the creator, ownership of any work’s copyright. But as a recent Second Circuit case proves, third parties may be able to rely on the work-for-hire doctrine to crush a copyright infringement claim by a work’s creator. This article summarizes the case. Urbont v. Sony Music Entertainment, No. 15-1778, July 29, 2016 (2nd Cir.)

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  • The Halo effect – Appeals court upholds enhanced damages for willful infringement

    February / March 2017
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 883

    Abstract: The article discusses a Federal Circuit Court “test drive” of the U.S. Supreme Court’s June 2016 Halo Electronics, Inc. v. Pulse Electronics, Inc. ruling. Halo had rejected the notion that patent infringers can escape liability for enhanced damages if they muster a reasonable defense at trial. As the appeals court’s decision made clear, infringers can’t conjure defenses at trial to evade enhanced damages. A sidebar talks about how the same court clarified the potential weight of secondary considerations of nonobviousness. Halo Electronics, Inc. v. Pulse Electronics, Inc. No. 14-1513, June 13, 2016 (U.S.) WBIP, LLC v. Kohler Co., No. 15-1038, -1044, July 19, 2016 (Fed. Cir.)

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  • Estate Planning Pitfall – You’ve videotaped your will

    February / March 2017
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 286

    Abstract: Technology enables a deceased person to express wishes to his or her assembled family from beyond the grave, but states generally require wills to be physical documents that are written, signed and properly witnessed during a person’s lifetime. By itself, a videotape isn’t a legally valid substitute for a will. This brief article explains how a videotaped will fits into an estate plan.

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  • Is a donor-advised fund right for you?

    February / March 2017
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 678

    Abstract: Those who make sizable gifts to charitable causes can realize personal rewards from their generosity and claim a deduction on their tax returns. One drawback is that, once the money or assets are contributed, they generally have no further say on how the funds are used. This article details why a donor-advised fund may be a solution.

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  • Maintaining family harmony – Balance beneficiaries’ needs with a total return unitrust

    February / March 2017
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 842

    Abstract: A traditional trust can sometimes create a conflict among the lifetime and remainder beneficiaries. This makes it more difficult for an estate plan to achieve its objectives and places the trustee in a difficult position. The article explains how a total return unitrust can act as a solution.

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  • Stretch out estate tax on business interests

    February / March 2017
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 757

    Abstract: Frequently, heirs of successful entrepreneurs are forced to sell off business interests at “fire sale” prices to help pay federal estate taxes. To alleviate the tax strain, Internal Revenue Code Section 6166 allows heirs to stretch out estate tax payments over time. This article explains the ins and outs of Sec. 6166. A sidebar explains how a life insurance policy can help ease the tax bite.

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