February / March
Showing 81–96 of 486 results
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Now is the time for MEPs – DOL regulations liberalize commonality requirement
February / March 2020
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 782
Abstract: What are multiple employer plans (MEPs) and “open” MEPs? For sponsors of small defined contribution plans, now is the time to ask these questions, thanks to a liberalization of the Department of Labor (DOL) regulations governing MEPs that took effect last October. This article examines what MEPs are (open or otherwise), and what’s in it for plan sponsors. 29 C.F.R. 2510.3-55(c)(2)
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IRS clarifies meaning of plan “contribution” for tax deduction purposes
February / March 2020
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 748
Abstract: When is an employer contribution to a retirement plan truly a contribution eligible for a tax deduction under ERISA Section 404(a)? Although this might seem like a rhetorical question, it was deemed worthy enough to warrant a ruling by the U.S. Supreme Court. The IRS also addressed the matter in a chief counsel memorandum (CCM). This article discusses how the issue can arise when a plan sponsor does something more complicated than simply transfer corporate funds from its own bank account to that of the retirement plan trust in a straightforward manner. A short sidebar covers several examples from the CCM. Don E. Williams Co. v. Commissioner, 429 U.S. 569 (1977); IRS CCM 201935011
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News for Nonprofits – Push continues for universal charitable deduction
February / March 2019
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 408
Abstract: This issue’s “News for Nonprofits” spotlights ongoing legislative proposals that, if enacted, would mitigate the potentially negative repercussions of the federal income tax overhaul on charitable deductions. The feature also highlights funders who’ve turned to competitions to decide how to direct their dollars. Also covered: a study that explores the link between a lack of trust in government and the use of nonprofit services.
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Enterprise risk management helps nonprofits contain threats
February / March 2019
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 557
Abstract: Like their for-profit counterparts, nonprofits face an ever-expanding range of risks. The numerous, sometimes overlapping, types of risk demand a holistic approach, which is where enterprise risk management comes in. Even organizations with limited resources can — and should — find a way to make ERM combat the risks that come with operating in the 21st century. This article explains this comprehensive management strategy and how to use it effectively.
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Do you understand how taxes will affect your donors?
February / March 2019
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 774
Abstract: Helping donors understand the requirements and benefits of their gifts to a not-for-profit will help the organization strengthen those relationships. This article discusses the varying deductibility of different types of gifts — including cash, property and vehicles — and when fair market value can be applied.
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IRS eases rules for nonprofit restructurings
February / March 2019
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 756
Abstract: Many nonprofit organizations across the country are mulling restructuring. And the timing is good, because the IRS has made the process easier for some. This article explains how the new rules differ from the old rules, and describes the new requirements for filing an application to reorganize. A sidebar highlights less stringent requirements for donor reporting.
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Court blocks trademark for sports shop
February / March 2019
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 471
Abstract: Registration of a trademark hinges, in part, on whether there is a likelihood of confusion with an earlier application or registration. This article examines a recent case in which a sports specialty shop learned that the trademark it sought for registration was considered likely to be confused with that of a private social club. In re Detroit Athletic Co., No. 17-2361, Sept. 20, 2018, Fed. Cir.
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What’s fair in copyright and trademark… Alleged infringement of technical standards raises questions
February / March 2019
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 646
Abstract: Thousands of private organizations produce technical standards, some of which are incorporated into laws by federal, state and local governments. A federal court of appeals recently considered whether these organizations can invoke copyright and trademark laws to prevent the unauthorized copying and distribution of such works. This article reviews the case in which the court failed to provide a conclusive answer, focusing instead on fair use matters. American Society for Testing and Materials v. Public.Resource.Org, Inc., No. 17-7035, July 17, 2018, D.C. Cir.
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Factual compilation qualifies for “thin” copyright
February / March 2019
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 573
Abstract: More and more personal information is collected every day, but some of the most valuable consumer data continues to be pairings of names and addresses. Companies build massive databases that compile this information — but are these compilations protected by copyright? This article discusses when these compilations may have copyright protection and whether that protection may be considered “thin.” Experian Information Solutions, Inc. v. Nationwide Marketing Services, Inc., No. 16-16987, June 27, 2018, 9th Cir.
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Read all about it! Printed publication bars patents on drug tracking system
February / March 2019
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 844
Abstract: How often do people browse the Federal Register? For most people, the answer probably is never. But if they want to patent an invention that falls within the regulations of a federal agency like the U.S. Food and Drug Administration (FDA), the Federal Register might trip them up. This article looks at how it did just that for one patent applicant. A sidebar notes that indexing or searchability is unnecessary for a reference to be a printed publication for prior art purposes. Jazz Pharmaceuticals, Inc. v. Amneal Pharmaceuticals, LLC, No. 17-1671, July 13, 2018, Fed. Cir.
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Estate Planning Red Flag – You’re using an online form to draft your will
February / March 2019
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 259
Abstract: Today, one can do practically anything online that used to require face-to-face contact — and that includes downloading a form to write his or her will. This brief article discusses the downsides of a “do-it-yourself” will.
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Estate tax laws continue to change; so should your plan
February / March 2019
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 622
Abstract: The Tax Cuts and Jobs Act doubled the federal gift and estate tax exemption amount from $5 million to $10 million, adjusted annually for inflation. Combined with the unlimited marital deduction and other estate tax provisions, including portability of the exemption, a married couple can easily shelter more than $20 million from federal estate tax. As a result, the need to incorporate estate tax planning strategies into an overall estate plan has been eliminated for everyone other than Hollywood celebrities, professional athletes and Fortune 500 CEOs ― right? Wrong. This article details why an estate plan should address estate tax concerns for both today and the future.
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Basis consistency rules come into play when inheriting property
February / March 2019
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 659
Abstract: If a person is in line to inherit property from a parent or other loved one, it’s critical to understand the basis consistency rules. Tax law provides that the income tax basis of property received from a deceased person cannot exceed the property’s fair market value (FMV) as finally determined for estate tax purposes. This article explains the basis consistency rules.
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Time passages – Estate planning through the years
February / March 2019
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 905
Abstract: Virtually everyone needs an estate plan, but this isn’t a one-size-fits-all proposition. Even though each person’s situation is unique, general guidelines can be drawn depending on one’s current stage of life. This article explains steps to take during one’s lifetime. A sidebar explores estate planning strategies when a business is part of an estate.
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Paying off your mortgage before you retire
February / March 2019
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 440
Abstract: A Fannie Mae study found that less than 50% of homeowners age 65 to 69 were mortgage-free in 2015, down 10 percentage points from 2000. This brief article notes that homeowners will probably come out ahead by eliminating their mortgages before they stop working — but not always. The article discusses the pros and cons of paying off mortgages before retirement.
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Family matters – Will tax reform affect your 2018 return?
February / March 2019
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 734
Abstract: Taxpayers filing their 2018 tax returns on the new Form 1040 should expect to see some big differences — not just in the form itself, but also in their bottom lines. This year’s return will reflect changes made by the Tax Cuts and Jobs Act (TCJA), and for many families the act will live up to its name. But not everyone will enjoy a tax cut — some households may see their tax bills go up. This article discusses some of the ramifications of the TCJA for families.