October / November

Showing 1–16 of 392 results

  • Painting an accurate picture – What to look for during a walk-through

    October / November 2019
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 474

    Abstract: Lenders often conduct walk-throughs of borrowers’ facilities, particularly warehouses and manufacturing operations. But business owners who are intent on deception might reveal only what they want their lenders to see. This article explains how lenders can ensure that a walk-through provides a complete picture of the business and offers some questions lenders need to ask as they tour a company’s facilities. It suggests that a methodical, inquisitive approach can help make site visits more effective at catching potential problems early.

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  • How to evaluate a start-up

    October / November 2019
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 723

    Abstract: Whether to lend to a start-up is one of the most difficult decisions a lender faces. This article contains advice on how lenders can evaluate the pros and cons and determine the potential for success — or failure. The article points out that start-ups have only limited operating histories and may have never generated positive cash flow, or even revenue. It also notes that a start-up can provide a good lending opportunity — but only if the business plan is viable and based on reality.

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  • Help your borrowers avoid bad debt write-offs

    October / November 2019
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 627

    Abstract: Lenders can help borrowers avoid bad debt write-offs and strengthen their own loan portfolios by offering tips on how to improve the effectiveness of billing processes. This article suggests several ways businesses can improve payment schedules, including making reminder calls and conducting due diligence on customers. The article notes that providing useful advice to borrowers can enhance lending relationships.

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  • 5 strategies to help resolve business partner issues

    October / November 2019
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 751

    Abstract: When owners get into a major disagreement, it can put lenders in a delicate situation. This article suggests five steps for responding to partner (or shareholder) disputes that will help protect a community bank’s interest. These steps include scheduling a meeting with the partners and engaging a neutral third party, such as a business coach, to help. A sidebar provides questions for evaluating problems between disputing owners.

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  • News for Nonprofits – Congress mandates electronic filing

    October / November 2019
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 439

    Abstract: This issue’s “News for Nonprofits” reports on a new law that requires nonprofits to file their annual tax returns and unrelated business income tax returns electronically. It also highlights how rural areas are often overlooked as potential Opportunity Zones, how the nation’s Public Service Loan Forgiveness Program doesn’t seem to be living up to its name, and how a new smartphone app is “Uber-izing” food donations.

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  • Sharpening your organization’s accounting function

    October / November 2019
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 588

    Abstract: Nonprofits may be exempt from income tax, but financial and accounting responsibilities still abound: There are budgets to project and results to monitor. There are financial statements to prepare and payroll taxes to collect. And these are only some of the responsibilities that fall under the accounting umbrella. This article questions whether these tasks, and others, are being handled efficiently at nonprofits and offers solutions to improve the accounting function.

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  • Employee or independent contractor? Consider these factors

    October / November 2019
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 634

    Abstract: For-profit companies aren’t the only organizations that struggle with whether their workers should be treated as employees or independent contractors. Nonprofits also can harbor uncertainties about whether workers are employees for whom they must withhold and pay Social Security, Medicare and unemployment taxes. This article explains key considerations regarding the independent contractor vs. employee question. And it discusses how the IRS and the courts evaluate three basic factors that establish the employer’s degree of control over a worker.

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  • Compliance counts – IRS issues guidance for excise tax on executive compensation

    October / November 2019
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 847

    Abstract: The passage of the TCJA in late 2017 brought several unwelcome developments for nonprofits, including a new excise tax on certain executive compensation. To answer the many questions about the tax, the IRS has issued interim guidance that is largely unfavorable for organizations with highly paid executives or so-called “excess parachute payments.” This article walks the readers through the guidance in Notice 2019-09 in regard to making decisions about executive compensation, severance payments and settlements. A sidebar discusses who may be considered a “covered employee” for these purposes.

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  • PTAB rejects inherently obvious finding

    October / November 2019
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 378

    Abstract: What’s obvious to one person isn’t always obvious to another, and the same is true when it comes to patents. The U.S. Court of Appeals for the Federal Circuit demonstrated this principle in rejecting the Patent Trial and Appeal Board’s (PTAB’s) determination that a patent was inherently obvious. This article reviews the court’s decision shedding light on what factors establish when a claimed feature of a patented invention was “inherent” in an earlier invention. PersonalWeb Technologies, LLC v. Apple, Inc., No. 18-1599, March 8, 2019, Fed. Cir.

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  • Supreme Court ruling leaves a mark – Trademark right survives licensor’s bankruptcy

    October / November 2019
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 642

    Abstract: It’s never good news for a business when a company that the business has contracted with files for bankruptcy. But, according to a new U.S. Supreme Court ruling, there’s some good news for trademark licensees. This article summarizes a decision that resolves a split among federal courts of appeal, in which the Court held that in some circumstances a licensee can continue to use the licensed marks despite the licensor’s rejection of their agreement during the bankruptcy process. Mission Product Holdings, Inc. v. Tempnology, LLC, No. 17-1657, May 20, 2019, U.S.

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  • Vehicle charging station patents short-circuit under Alice analysis

    October / November 2019
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 575

    Abstract: The U.S. Federal Circuit Court of Appeals continues to wield the so-called Alice test to knock down patents for abstract ideas. This article reviews one such decision, in which the court explained that abstract ideas aren’t patent-eligible in the absence of an inventive concept that makes a claim “significantly more” than just the abstract idea — and the underlying abstract idea can’t provide that inventive concept. ChargePoint, Inc. v. SemaConnect, Inc., No. 18-1739, March 28, 2019, Fed. Cir.

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  • Active or passive? What makes website operators directly liable for copyright infringement

    October / November 2019
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 854

    Abstract: As many copyright holders have learned the hard way, the Internet opened a whole new frontier in the world of infringement, particularly when it comes to pinning liability on the appropriate parties. This article discusses a recent case involving the unauthorized use of thousands of copyrighted photographs, where the U.S. Court of Appeals for the Ninth Circuit laid out the types of behaviors that will — and won’t — make a website operator directly liable for copyright infringement on their sites. A short sidebar discusses the application of the fair use defense. VHT, Inc. v. Zillow Group, Inc., No. 17-35587, March 15, 2019, Ninth Cir.

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  • Estate Planning Pitfall – You’ve waited too long to transfer ownership of your life insurance policy

    October / November 2019
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 315

    Abstract: Generally, the proceeds of one’s life insurance policy are included in their taxable estate. A person can remove them by transferring ownership of the policy, but there’s a catch: Wait too long, and one’s intentions may be defeated. Essentially, if ownership of the policy is transferred within three years of a person’s death, the proceeds revert to their taxable estate. This brief article explains why an irrevocable life insurance trust should own the proceeds.

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  • What’s new with the kiddie tax?

    October / November 2019
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 618

    Abstract: One of the outcomes of the Tax Cuts and Jobs Act is that children with unearned income may find themselves in a higher tax bracket than their parents. Under the “kiddie tax,” as it’s sometimes referred to, a child’s unearned income is taxed according to the tax brackets for trusts and estates, under which the highest tax rates kick in at far lower income levels. This article explains the origins of the kiddie tax and details kiddie-tax-saving strategies.

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  • Put pen to paper – How a letter of instruction can benefit family harmony

    October / November 2019
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 603

    Abstract: A person’s will is the centerpiece of his or her estate plan. Typically, it’s the most important document used in estate planning and is created before any other. A document that complements a will is a letter of instruction. This article details the elements of the letter.

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  • Estate planning with a foreign twist

    October / November 2019
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 973

    Abstract: If a married couple includes a non-U.S. citizen spouse, there are special estate planning rules to take into account, such as a significantly smaller estate tax exemption. This article explains the differences in estate tax law for couples when both spouses are U.S. citizens vs. when one spouse is a non-U.S. citizen. A sidebar details the benefits of using a qualified domestic trust.

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