June / July

Showing 1–16 of 420 results

  • Estate Planning Pitfall – Your charitable gifts are unrestricted

    June / July 2020
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 258

    Abstract: Charitably inclined individuals generally know that there are no absolute guarantees that the funds they donate will be used to further a charity’s mission. Fortunately, however, there are steps to take to preserve their charitable legacies. This brief article explains the benefits of placing restrictions on gifts at the time of the donation.

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  • HSAs – Understanding the health savings and estate planning benefits

    June / July 2020
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 696

    Abstract: In addition to serving as a viable option to reduce health care costs, a Health Savings Account (HSA) can positively affect an estate plan because its funds grow on a tax-deferred basis. This article details how an HSA works and explains its cost savings and estate planning benefits.

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  • Take the proper steps to insulate your estate from creditors

    June / July 2020
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 736

    Abstract: For years, many individuals may have viewed estate taxes as the main threat to their family fortunes, especially if they own a successful business or valuable real estate. But with the federal gift and tax exemption set at $11.58 million for 2020, estate taxes are perhaps no longer a concern. Today individuals may be more focused on protecting their estates from creditors and lawsuits. This article details several ways to accomplish this objective in accordance with prevailing state laws.

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  • How does the SECURE Act affect estate planning?

    June / July 2020
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 849

    Abstract: The Setting Every Community Up for Retirement Enhancement (SECURE) Act is the biggest retirement planning law in decades. However, when all is said and done, the new law may have just as significant an impact on estate planning. This article explains the SECURE Act’s key provisions and explores estate planning strategies to implement. A sidebar explains that the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) waives required minimum distribution rules through the end of the year.

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  • News for Nonprofits – FASB tackles reporting gifts-in-kind

    June / July 2020
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 420

    Abstract: This issue’s “News for Nonprofits” spotlights the FASB’s proposed ASU on the reporting of contributed nonfinancial assets, or gifts-in-kind; a survey of nonprofit CEOs that reveals what they see as the plusses and minuses of donor-advised funds; and an effort to determine whether a group of foundations were doing enough to help their grantees cover indirect costs.

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  • Secure a corporate sponsor – These best practices could bolster your chances

    June / July 2020
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 683

    Abstract: Corporate giving has experienced solid growth in the last few years. Even with the economic uncertainty associated with COVID-19, many corporations will be digging into their pockets for charities this year and beyond. This article offers some strategies for landing corporate backing.

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  • When it comes to embezzlement, your response matters

    June / July 2020
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 611

    Abstract: Regardless of the size of an embezzlement, the way a victimized organization responds can make or break its reputation, fundraising results and, in turn, ability to pursue its mission. This article highlights nonprofits’ vulnerability to this crime, best practices for publicly responding to it and reporting obligations.

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  • The CARES Act: What’s in it for nonprofits?

    June / July 2020
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 888

    Abstract: The CARES Act, enacted in late March, contains some assistance that could prove critical to nonprofits as they struggle to deal with the financial impact of the COVID-19 pandemic. The article describes several provisions that might provide much needed support. A sidebar focuses on a part of the act that temporarily expands the availability of charitable contribution deductions for individuals and businesses.

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  • Supreme Court slaps down PTO pursuit of attorneys’ fees

    June / July 2020
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 462

    Abstract: The U.S. Supreme Court has weighed in on a new U.S. Patent and Trademark Office (PTO) practice when patent applicants appeal adverse decisions in district court. This article reviews why the Court’s conclusion is welcome news for applicants who want to go this route to contest the denial of their applications. Peter v. NantKwest, Inc., No. 18-801, Dec. 11, 2019, U.S.

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  • Attorneys’ fees awards in trademark cases – Appellate court lowers the bar

    June / July 2020
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 583

    Abstract: When most people think about what it takes to qualify as “exceptional,” they probably imagine a fairly high bar. That’s not how the U.S. Court of Appeals for the Seventh Circuit sees it, though — at least when it comes to the standard for awarding attorneys’ fees to prevailing defendants in trademark litigation. This article discusses a recent trademark law case, in which the court joined most federal courts of appeal in applying a looser test in the wake of a 2014 U.S. Supreme Court ruling, which had arisen in a patent case. LHO Chicago River, LLC v. Perillo, No. 19-1848, Nov. 8, 2019, 7th Cir.

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  • Prescription for copyright protection: Register stat!

    June / July 2020
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 601

    Abstract: Copyright protection generally takes effect as soon as an original work is created, but it might not be as extensive as some think. To get the full protection, including the ability to sue for infringement, the work must be registered with the U.S. Copyright Office — ASAP. This article covers a recent case in which the copyright holder learned the risks of delaying registration the hard way. Southern Credentialing Support Svcs., LLC v. Hammond Surgical Hosp., LLC, No. 18-31169, Jan. 9, 2020, 5th Cir.

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  • Look before you leap – Foreign publication leads to patent invalidation

    June / July 2020
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 852

    Abstract: Even after a patent is granted, an owner can find the patent’s validity challenged if it hasn’t thoroughly searched for “prior art.” That’s what happened to one telecommunications company: in an inter partes review (IPR) proceeding, the competitor alleged that prior art anticipated the invention, invalidating the patent. This article highlights a case that illustrates the low standard for the admission of late evidence in IPR proceedings and provides guidance on when a printed publication qualifies as potentially invalidating prior art. A short sidebar discusses the plaintiff’s claim that, even if the prior art was publicly available at the relevant time, it actually “taught away” from the patented invention. Telefonaktiebolaget LM Ericsson v. TCL Corp., No. 18-801, Nov. 7, 2019, Fed. Cir.

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  • Changes to Form W-4: What employers need to know

    June / July 2020
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 433

    Abstract: The 2020 version of Form W-4 (the Employee Withholding Certificate) is designed both to be more accurate and reflect changes from the 2017 Tax Cuts and Jobs Act (TCJA). For instance, the new form eliminated the line where employees enter the number of allowances because it was tied to personal exemptions, which the TCJA suspended. This article explains what employers should know about these changes to help smooth the way for their employees.

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  • CARES Act relief provisions benefitting individuals

    June / July 2020
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 647

    Abstract: Many Americans are familiar with the “Economic Impact Payments” for individuals provided by the Coronavirus Aid, Relief, and Economic Security (CARES) Act. But they may be less familiar with other provisions of the CARES Act intended to provide much-needed financial relief. This article highlights several provisions of the act that are potentially useful to individuals.

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  • Saving for retirement gets a boost from the SECURE Act

    June / July 2020
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 888

    Abstract: The 2019 SECURE — short for Setting Every Community Up for Retirement Enhancement — Act makes it easier for many people to save for retirement. This article provides an overview of some of the provisions that could affect individuals’ retirement planning in beneficial ways, such as pushing back the age at which individuals must begin taking required minimum distributions (RMDs) from their retirement plans and mandating employers to allow part-time employees to enroll in their 401(k) plans, with certain restrictions. A sidebar explains provisions of the act that focus on educational savings accounts and student loans.

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  • What can the CARES Act’s tax provisions do for your business?

    June / July 2020
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 700

    Abstract: Tax breaks, including many provisions of the Coronavirus Aid, Relief, and Economic Security (CARES) Act, are one set of tools that can help businesses rebuild their financial health after the economic downturn resulting from the coronavirus (COVID-19) pandemic. This article looks at several provisions designed to aid businesses, including a new refundable credit against payroll tax and increased business interest deductions.

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