October / November

Showing 1–16 of 453 results

  • How “generic skepticism” affects the motivation to combine

    October / November 2022
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 448

    Abstract: The U.S. Court of Appeals for the Federal Circuit gave new life to a challenge of a robotic surgery patent after rejecting the relevance of surgeons’ skepticism for robotic surgery. This article examines a decision holding that the U.S. Patent Trial and Appeal Board (PTAB) improperly found such generic skepticism about a field — as opposed to skepticism about a specific invention — rendered the patented invention nonobvious. Auris Health, Inc. v. Intuitive Surgical Operations, Inc., No. 21-1732 (Fed. Cir. April 29, 2022).

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  • Court revives patent case – Descriptive terms weren’t “indefinite” after all

    October / November 2022
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 571

    Abstract: Coming up with a new and useful invention is only part of the battle when it comes to obtaining a patent. Patent applicants also need to choose their words carefully when drafting the application. This article looks at a recent ruling from the U.S. Court of Appeals for the Federal Circuit that highlights one of the most important considerations: what a patent’s words communicate to skilled artisans in the relevant field. Niazi Licensing Corp. v. St. Jude Medical S.C., Inc., No. 21-1864 (Fed. Cir. April 11, 2022).

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  • Copyright infringement ruling strikes a chord

    October / November 2022
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 621

    Abstract: The music world is sitting up and taking note of another significant court ruling on the availability of copyright protection for elements of songs. The court’s decision emphasizes that common “building blocks” of music aren’t copyrightable. This article covers the court’s application of a two-part test with “extrinsic” and “intrinsic” components and its conclusion that no individual component of the plaintiff’s ostinato (a repeating instrumental figure) was copyrightable. Gray v. Hudson, No. 20-55401 (9th Cir. March 10, 2022).

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  • Better late than never – When tardiness bars trademark infringement claims

    October / November 2022
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 887

    Abstract: A lack of haste can make waste when it comes to filing a lawsuit. But some delays are excusable. This article reviews a dispute over the use of a trademark by two players in the insurance industry. It provides useful insight into when a trademark holder’s delay will — or won’t — bar its claims. A short sidebar highlights the appellate court’s rejection of the trial court’s reliance on a cease-and-desist letter to show how long the plaintiff was aware of the risk of consumer confusion between the trademarks at issue. A.I.G. Agency, Inc. v. American Int’l Group, Inc., No. 21-1948 (8th Cir. May 13, 2022).

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  • Estate Planning Pitfall – You sell real estate for $1

    October / November 2022
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 276

    Abstract: If a family member offers to sell a piece of property to another member of the family for $1, it may not end up being the great deal it initially seems. This brief article uses an example to explain the potential tax consequences that can result from selling property for $1.

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  • Is a split annuity strategy right for you?

    October / November 2022
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 665

    Abstract: The average length of retirement is 18 years, according to the U.S. Census Bureau. And with today’s medical technology, it could last significantly longer. Thus, a major challenge is balancing the need to maintain one’s standard of living while preserving as much wealth as possible for the family to enjoy after death. This article details how a split annuity may be one strategy to consider. It creates a current income stream while preserving wealth for the future.

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  • Qualified charitable distributions – Use QCDs to transfer IRA funds to charity

    October / November 2022
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 688

    Abstract: An individual after retiring, or if retiring soon, may be more inclined to make donations to charity. However, he or she may receive little or no tax benefit from the contribution, depending on whether the person itemizes deductions. This article explains how transferring qualified charitable distributions directly from an IRA to a qualified charitable organization can help achieve charitable goals.

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  • Now’s the time to review your estate plan

    October / November 2022
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 847

    Abstract: That estate plan an individual created years ago should be dusted off and carefully reviewed. One may find it to be out of date or in need of minor tweaking. In any event, it’s likely that some changes are required. The end of the year is an optimal time to act. Get a fresh start on the upcoming year by taking time now to review and revise the estate plan as needed. This article provides several questions to consider when reviewing an estate plan. A sidebar details the benefits of creating a trust.

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  • News for Nonprofits – Fundraisers seek protection with “bill of rights”

    October / November 2022
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 443

    Abstract: This issue’s News for Nonprofits highlights a task force created by the Association of Fundraising Professionals that aims to address issues such as bullying and harassment, racial and gender equity, accessibility and “donor dominance;” reviews a survey revealing how foundations, charitable trusts and corporate giving programs make funding decisions; and summarizes a study’s findings regarding the importance of diversity, equality and inclusion issues to nonprofit organizations.

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  • Do you understand the public support test?

    October / November 2022
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 605

    Abstract: Nonprofits that aren’t careful can stray over the line that distinguishes between public charities and private foundations. This can expose nonprofits to lower tax-deductible donation limits as well as potential excise taxes and penalties. Certain organizations, including universities and churches, automatically qualify as public charities, but others must pass a public support test. This article reviews the role of public support organizations and the IRS tests that qualify such organizations.

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  • Ways to improve your organization’s accounting function

    October / November 2022
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 592

    Abstract: Although nonprofits may be exempt from income tax, they still have financial and accounting requirements. This includes projecting budgets and monitoring the results, preparing financial statements and collecting payroll taxes. Accounting processes can become inefficient over time if they’re not monitored. This article presents some suggestions of areas nonprofit organizations should review regularly.

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  • Lease accounting rules are (finally) here – Implementing the FASB’s Accounting Standards Update

    October / November 2022
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 816

    Abstract: The updated accounting standard for leases, released back in 2016, is finally taking effect this year for all organizations, including nonprofits, that haven’t already adopted it. Nonprofit organizations might be surprised at how many “leases” they have under the Financial Accounting Standards Board’s (FASB) Accounting Standards Update (ASU) 2016-02, Leases (Topic 842) — whether for real estate, vehicles, machinery or equipment. This article examines how the changes are likely to complicate accounting and financial reporting.

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  • Is it a repair or an improvement? How to nail down current deductions

    October / November 2022
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 416

    Abstract: For business owners, determining whether they’re making repairs or improvements can be tricky — but it’s important for owners to be aware that the distinction can have real tax consequences. This article discusses IRS regulations that provide further clarity and guidance on these distinctions. It also offers a brief summary of the tax implications of each.

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  • The financial ins and outs of remodeling your home

    October / November 2022
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 649

    Abstract: Whether homeowners are hoping to boost the value of their home to sell it at top dollar or are seeking to improve their living space because they’re spending more time in it, home renovation projects are happening at a fast pace. But not all home improvements are equal when it comes to generating good returns on investment. This article explains that homeowners considering several possible projects should have a sense of which ones are more likely to recoup the money spent and increase resale value.

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  • Consider PO financing to help your business grow

    October / November 2022
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 691

    Abstract: An increase in purchase orders is a positive development for most businesses — proof that customers are interested in, and buying, their products. At the same time, rising sales can prompt a cash crunch. This article notes that some companies, especially smaller, growing firms, may lack enough cash to pay their suppliers and fill new orders — often because they’re waiting to be paid for previous sales. It suggests that this is where purchase order financing, often referred to as “PO financing,” can help.

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  • Skipping the generation-skipping transfer tax

    October / November 2022
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 858

    Abstract: Under the generation-skipping transfer (GST) tax, an additional tax (on top of estate tax) may be imposed on gifts and bequests that skip a generation. So, it’s not possible for individuals to automatically avoid adverse tax consequences simply by bypassing their children. This article suggests, however, that with proper planning, individuals may be able to sidestep the GST tax — or at least minimize it. A sidebar offers three strategies to minimize GST tax.

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