June / July
Showing 17–32 of 477 results
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Estate Planning Pitfall – You haven’t coordinated your estate plan with your spouse
June / July 2022
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 305
Abstract: Estate planning can be complicated enough when a person doesn’t have a spouse. But things can get even trickier for married couples. Even if the couple have generally agreed on most major issues in the past — such as child rearing, where to live and other lifestyle choices — they may not be on the same page when it comes to making critical estate planning decisions. This brief article details how to best coordinate one’s estate plan with a spouse.
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Net gifts – A gift-giving technique that makes sense in certain situations
June / July 2022
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 598
Abstract: Lifetime giving is a smart strategy to reduce a person’s taxable estate. However, if one’s $12.06 million federal gift and estate tax exemption has been exhausted, his or her gifts may be fully taxable at the 40% rate. In this case, consider making “net gifts.” This article explains that this technique requires the gift’s recipient to agree to pay the gift tax as a condition of receiving the gift, thus reducing the gift’s value for gift tax purposes.
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Why contingent beneficiaries matter
June / July 2022
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 721
Abstract: A will provides for the disposition of one’s worldly possessions, including a house, investments and other property. These go to the beneficiaries named in the will. In addition, this foundation is usually supported by documents for trusts, retirement plan accounts and life insurance policies. They also have designated beneficiaries. But the process may be a little more complicated than it first seems. Of course, one must list the primary beneficiaries in these documents, but it’s also imperative to include “contingent” beneficiaries for peace of mind. This article explains why naming contingent beneficiaries is critical.
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Will your will be contested?
June / July 2022
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 882
Abstract: A person’s will may be challenged based on its validity, its terms or even his or her mental capacity at the time it was drafted. Although state law generally controls these matters, there are guidelines to follow. This article examines who can contest a will and when and how one may be able to discourage discord. A brief sidebar explains certain protections available outside of the probate process.
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News for Nonprofits – How federal legislation may affect DAF distribution timelines
June / July 2022
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 434
Abstract: The latest News for Nonprofits covers how federal legislation may affect donor-advised funds and why it’s important for fundraisers to demonstrate impact and cultivate empathic responses from donors. It also reviews a study showing how COVID-19 may have accomplished what years of calls for change couldn’t: convincing foundations they should adjust some of their long-standing practices.
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Have a little faith – IRS and fraud concerns for faith-based nonprofits
June / July 2022
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 709
Abstract: Religious congregations must comply with IRS rules and federal and state laws. But because they don’t have to file income tax returns, some fail to engage independent financial experts. Without that oversight, congregation leaders may not know all the requirements to which they’re subject and internal controls could be lacking. This article looks at some financial best practices for any church, synagogue, mosque or other religious congregation to help prevent financial and other critical mistakes.
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Giving circles surge in popularity – What it means for nonprofits
June / July 2022
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 601
Abstract: According to the Dorothy A. Johnson Center for Philanthropy, giving circles have tripled in number since 2007, to about 1,600 groups with more than 46,000 members in the United States. With almost $1.3 billion in grants already made by giving circles, nonprofits should ensure they’re on the circles’ radar. This article summarizes what giving circles are and their benefits, and introduces Charity Navigator’s Global Giving Circle Directory and the impact it seeks to have on the use of giving circles.
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Ready for the new gifts-in-kind reporting requirements?
June / July 2022
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 814
Abstract: The Financial Accounting Standards Board (FASB) has new rules for how nonprofits that follow Generally Accepted Accounting Principles must report and value “nonfinancial assistance” — commonly known as gifts in kind. The changes are effective for annual periods beginning after June 15, 2021, and interim periods within annual periods beginning after June 15, 2022. For nonprofits that didn’t adopt the standards early, this article covers what they need to know. A sidebar discusses the impetus for the new requirements according to the FASB.
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Post-AIA patents aren’t immune to interference proceedings
June / July 2022
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 446
Abstract: When the America Invents Act changed the U.S. patent system from a “first to invent” to “first inventor to file for a patent” system, it created some confusion. For example, questions arose about the applicability of interference proceedings to patent applications filed after the “first to file” provision took effect on March 16, 2013. This article discusses SNIPR Tech. Ltd. v. The Rockefeller University, in which the Patent Trial and Appeal Board has attempted to provide some clarity. SNIPR Tech. Ltd. v. The Rockefeller University, Pat. Interf. No. 106,123 (PTAB Nov. 19, 2021).
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USPTO announces new trademark sanctions process
June / July 2022
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 693
Abstract: The U.S. Patent and Trademark Office (USPTO) has taken another step in its ongoing campaign to protect the integrity of the trademark register. It recently announced a new administrative process it will wield to investigate improper submissions filed with the USPTO in trademark matters. This article summarizes the newest USPTO sanctions process.
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Off the leash – Design copyright case gets another life
June / July 2022
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 565
Abstract: A common phrase such as “I love you” written in a lower-case cursive, italicized font on garments can’t possibly be copyrightable, right? Probably not, but as this article shows in a ruling from the U.S. Court of Appeals for the Fifth Circuit in Cat and Dogma, LLC v. Target Corp. a design using such a phrase may gain copyright protection. Cat and Dogma, LLC v. Target Corp., No. 20-50674 (5th Cir. Oct. 8, 2021).
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A notable shift – Software survives patent-eligibility test
June / July 2022
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 816
Abstract: Patents covering software can face an uphill battle when challengers contend the software is actually a patent-ineligible abstract idea. In Mentone Solutions LLC v. Digi Int’l Inc., the U.S. Court of Appeals for the Federal Circuit recently upheld one such patent. This article sheds some light on how these patents can withstand judicial scrutiny. Mentone Solutions LLC v. Digi Int’l Inc., No. 21-1202 (Fed Cir. Nov. 15, 2021); Two-Way Media Ltd. v. Comcast Cable Communications, 874 F.3d 1329, 124 U.S.P.Q.2d 1521 (Fed. Cir. 2017); CosmoKey Solutions GmbH & Co. KG v. Duo Security LLC, No. 20-2043 (Fed Cir. Oct. 4, 2021).
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Tax Cuts and Jobs Act – How to hit the jackpot with the QBI deduction
June / July 2022
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 406
Abstract: The qualified business income (QBI) deduction, authorized by the Tax Cuts and Jobs Act (TCJA), is available to owners of pass-through entities — such as S corporations, partnerships and limited liability companies (LLCs) — as well as self-employed individuals. This article highlights how the QBI deduction works and points out that it’s only available for a limited time and will expire after 2025, absent further legislative action.
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Avoiding unexpected medical bills with the federal No Surprises Act
June / July 2022
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 607
Abstract: Nearly one-fifth of emergency visits and 16% of in-network hospital stays result in at least one charge from a provider that’s outside the patient’s health insurance network, according to a recent report by the Peterson Center on Healthcare and the Kaiser Family Foundation. This article notes that the federal No Surprises Act (NSA) attempts to address this situation and explains how the NSA works and when it applies.
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What steps should you take to expand your business?
June / July 2022
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 663
Abstract: It may seem counterintuitive to consider business growth during a volatile and relatively unpredictable economy, but to ensure financial health and profitability over the long term, businesses need to use all the tools at their disposal. This article notes that for some businesses, strategic expansion can be the best way to shore up operations, preparing them to meet current challenges and take advantage of new opportunities.
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Nail down installment sale tax breaks
June / July 2022
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 874
Abstract: An owner of investment or commercial real estate who is planning to sell this year could owe a hefty tax on the transaction. This article explains that one possible strategy is to arrange an installment sale, thereby spreading out the tax over time and giving a buyer more time to come up with the cash needed to seal the deal. A sidebar discusses when it might be a good idea to “elect out” of installment sale treatment on a tax return.