October / November

Showing 1–16 of 417 results

  • Budgeting for baby

    October / November 2020
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 583

    Abstract: According to the U.S. Department of Agriculture, the cost of raising a baby to age 18 can top $230,000, after factoring in generally higher housing costs, health care and other expenses — but before including college costs. In light of these facts, this article suggests several steps that will help bolster a family’s financial stability, including obtaining the right kinds of insurance and reviewing tax breaks for dependent care.

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  • Timing is everything – Take advantage of temporary rule changes in your year-end tax planning

    October / November 2020
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 450

    Abstract: It’s the time of year when businesses often consider income-tax-minimizing strategies such as deferring revenue and accelerating expenses. But the COVID-19 pandemic, the resulting economic downturn and the upcoming election put a different spin on this year’s tax planning. This article offers some tactics worth considering now, such as writing off bad debt. In addition, the article notes that the CARES Act extends additional tax relief that could reduce liability.

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  • What are the pros and cons of the new QIP depreciation breaks?

    October / November 2020
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 760

    Abstract: One tax benefit of the CARES Act is that it allows real property owners to depreciate real estate qualified improvement property (QIP) faster than before. This article points out that the rule change was made in response to an earlier drafting error in the 2017 TCJA. Under the CARES Act, QIP is now included in the Internal Revenue Code’s definition of 15-year property, so it can be depreciated over 15 years for federal income tax purposes. The article explains the possible benefits and drawbacks of the new QIP depreciation tax breaks.

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  • Year-end tax planning tips for individuals – 2020 presents challenges and opportunities

    October / November 2020
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 908

    Abstract: COVID-19’s impact is being felt across the financial spectrum, from lower interest rates, slashed dividends and reduced incomes to unpredictable stock market swings. At this volatile time, it’s important for individuals to be aware of some potential strategies for reducing their income tax liability before the end of the year. These include charitable giving and converting pretax traditional IRAs to after-tax Roth IRAs. A sidebar discusses strategies related to gift and estate taxes.

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  • COMPLIANCE ALERT

    October / November 2020
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 146

    Abstract: This feature lists a few key tax reporting deadlines for October and November.

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  • IRS issues additional CARES Act guidance

    October / November 2020
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 434

    Abstract: The Coronavirus Aid, Relief, and Economic Security (CARES) Act eliminates penalties and provides opportunities for tax minimization for participants who take preretirement distributions and plan loans to alleviate financial hardships caused by the COVID-19 pandemic. This brief article reviews some of the guidance issued by the IRS to help plan sponsors properly handle these plan distributions and loans. Source: IRS Notice 2020-50

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  • Understanding private equity investments in defined-contribution plans

    October / November 2020
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 602

    Abstract: A recent “information letter” from the Department of Labor (DOL) is likely to open the doors to private equity investments by 401(k) plan participants. The DOL was responding to an inquiry from a law firm on behalf of a pair of private equity management companies exploring potential new sources of investment dollars. This article examines the letter and its implications.

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  • New electronic plan document disclosure rules in effect

    October / November 2020
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 651

    Abstract: Long-awaited updated Department of Labor (DOL) regulations governing electronic delivery of plan documents took effect on July 27, 2020. They supplement safe harbor e-disclosure regulations issued in 2002, and expand plan sponsors’ options for streamlining the dissemination of required documents to plan participants. This article looks at how the rules should help participants stay up to date on their qualified retirement plans.

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  • Should you establish a retirement plan governance committee?

    October / November 2020
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 954

    Abstract: Retirement plan governance is the system through which key decisions are made about strategy and operations — including plan design, administration and investment choices. Typically, at the core of plan governance is an official plan committee. Although the Department of Labor (DOL) and IRS don’t require a plan governance committee, it’s widely considered a best practice. This article reviews what plan sponsors should know about setting up and maintaining a plan committee, while a short sidebar highlights ERISA’s “procedural prudence” standard.

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  • News for Nonprofits – Majority of charities worldwide report donation decline

    October / November 2020
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 421

    Abstract: This issue’s “News for Nonprofits” highlights the worldwide decline of charitable donations due to COVID-19, the increased incentive for nonprofit employees to unionize, and proposed legislation that would expand the charitable-giving deduction.

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  • Should you buy or lease your headquarters?

    October / November 2020
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 630

    Abstract: Current economic challenges are leading many nonprofits to take a close look at their expenses. Their facilities costs may be overlooked during a cost-cutting process because they seem unavoidable. But the choice between renting and buying property to house the organization can have substantial cost implications. This article evaluates the pros and cons of each option.

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  • Board of directors – Teach them well: Financial literacy is key

    October / November 2020
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 611

    Abstract: Not every board member arrives at a nonprofit organization with a financial background. This article offers some suggestions for relaying vital financial information that board members need to know to make sound decisions. It discusses the balance sheet and income statements and tells a story through ratios.

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  • COVID-19 forces a focus on operating costs

    October / November 2020
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 812

    Abstract: The COVID-19 pandemic and resulting recession have put many nonprofits in an unprecedented predicament. Revenues have dropped sharply as organizations struggle to continue their missions in a dramatically different environment. And they face mounting unexpected costs as they try to protect the health and safety of their employees, clients and volunteers while doing so. It’s almost inevitable that most nonprofits must cut their operating costs — but where to begin? This article focuses on four key targets: staffing, capital projects, vendor arrangements and marketing. A sidebar spotlights the consequences of staff reductions on employers that pay unemployment benefits on a case-by-case basis.

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  • Supreme Court: Sovereign immunity sinks copyright claims

    October / November 2020
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 409

    Abstract: When copyrights are infringed by a state, copyright owners are likely out of luck. That’s the result of a unanimous decision from the U.S. Supreme Court striking down a federal law that allowed copyright owners to sue states in federal court for infringement. This brief article reviews the case and its implications. Allen v. Cooper, No. 18-877, March 23, 2020, U.S.

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  • Will they or won’t they? SCOTUS makes it easier to recover trademark infringer’s profits

    October / November 2020
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 630

    Abstract: In yet another eventful season of important U.S. Supreme Court rulings, one decision brings welcome news to trademark owners. The unanimous landmark decision resolved a split among the federal appellate courts. This article reviews the Supreme Court’s decision finding that, while willfulness isn’t a prerequisite to the issue of a profits remedy, the inquiry into willfulness isn’t irrelevant. Romag Fasteners, Inc. v. Fossil Group, Inc., No. 18-1233, April 23, 2020, U.S.

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  • The limits of artificial intelligence – PTO restricts “inventorship” to natural persons

    October / November 2020
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 564

    Abstract: Decades after “2001: A Space Odyssey” hit theaters, artificial intelligence (AI) is finally gaining ground in everyday life — but not without legal limits. The U.S. Patent and Trademark Office (PTO), for example, recently ruled that AI systems can’t be listed as an “inventor” on a patent application. This article discusses why the agency found that the application required identification of a natural person as inventor. In re Application of Application No.: 16/524,350, No. 50567-3-01-US, April 27, 2020, U.S.P.T.O.

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