Year End

Showing 1–16 of 449 results

  • Estate Planning Pitfall – Your estate is tied too closely to specific gifts

    Year End 2022
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 350

    Abstract: A person’s will is designed to provide for the disposition of his or her possessions and tie up any loose ends in the estate. To accomplish these goals, one may include specific bequests to named beneficiaries. However, doing so may result in unintended outcomes. This brief article illustrates this point using two fictional scenarios.

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  • A spouse’s inheritance rights vary state by state

    Year End 2022
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 669

    Abstract: If a person is preparing to get remarried, estate planning likely isn’t top of mind. However, depending on the state he or she lives in, his or her spouse has property rights that apply regardless of the terms of the estate plan. This article takes a closer look at spousal rights and details strategies available to limit them.

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  • Who should you name as your children’s guardian?

    Year End 2022
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 619

    Abstract: Parents of young children likely have put a lot of thought into raising their kids, ranging from schooling to activities to religious upbringing. But what happens if a parent (or both) should unexpectedly die? This article explains why it’s so important to name a guardian in one’s estate plan.

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  • A living trust and a pour-over will – Two estate planning documents working in tandem

    Year End 2022
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 878

    Abstract: Comprehensive estate planning often goes much further than simply having a will. For instance, one can provide for transfers of assets to a living trust (also known as a revocable trust) to supplement the will. For many, the best part of this strategy is that the trust assets don’t have to pass through probate. An additional step can be taken by creating a pour-over will. This article explains how a living trust and a pour-over will work together. A sidebar explains the differences between a revocable and irrevocable trust.

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  • News for Nonprofits – Community foundations pull back on funding

    Year End 2022
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 436

    Abstract: This issue’s “News for Nonprofits” highlights a survey showing community foundations pulling back on funding, a report on the somewhat sluggish and vulnerable recovery of nonprofits post-pandemic, and the introduction of several new options when it comes to Internet domain names from Public Interest Registry, the Virginia-based nonprofit that coordinates website domains.

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  • Is a CFO the right choice for your nonprofit?

    Year End 2022
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 671

    Abstract: As nonprofits grow, some may struggle with the financial side. Let’s face it, nonprofits generally begin with a vision or passion, and not with financial know-how. For some organizations, a chief financial officer (CFO) may be a good choice. This article reviews what a CFO does, which organizations may need a CFO, where to find one and whether organizations can outsource CFO responsibilities.

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  • Inflation and rising interest rates: What to expect

    Year End 2022
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 598

    Abstract: The inflation rate hit highs in 2022 not seen since the early 1980s, and the federal funds interest rate has continued to climb steadily, after historically low rates during the height of the pandemic. Few nonprofit leaders have dealt with such economic conditions before. This article provides some insights on the landscape ahead and how nonprofit organizations might prepare to navigate it.

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  • Cybersecurity 101 – Train your staff to combat hackers

    Year End 2022
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 792

    Abstract: When it comes to cyberthreats, employees are on the front line, but many of them are unprepared. They may not be aware of the risks and red flags, and they may not know how to respond when cybercriminals strike. With the average total cost of a data breach at $4.35 million, and nonprofits far from immune, it’s time to provide staff with the training they need. This article summarizes the critical components of cybersecurity training, including passwords; social engineering; business vs. pleasure online accounts and devices; and safe browsing. A brief sidebar discusses the benefits of interactive cybersecurity training.

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  • PTO makes genericness refusals for marks more likely

    Year End 2022
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 412

    Abstract: The U.S. Patent and Trademark Office (PTO) recently issued Examination Guide 1-22, “Clarification of Examination Evidentiary Standard for Marks Refused as Generic.” In it, the PTO clarifies its previous position on the evidentiary burden when a trademark examining attorney seeks to refuse to register a mark in the Principal or Supplemental Register because the mark is generic. This article briefly explains the new standard, which diverges from longstanding practice. Examination Guide 1-22, “Clarification of Examination Evidentiary Standard for Marks Refused as Generic.”

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  • Computer Fraud and Abuse Act – “Scraping” public data probably doesn’t violate CFAA

    Year End 2022
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 626

    Abstract: The U.S. Court of Appeals for the Ninth Circuit has again determined that the automated “scraping” of an online networking platform’s publicly available data probably doesn’t violate the Computer Fraud and Abuse Act (CFAA). The U.S. Supreme Court had directed the appellate court to reconsider its earlier determination based on a subsequent high court ruling on the CFAA. But, in the end, the Ninth Circuit found that it was right all along. This article reviews the court’s determination that when a computer network generally permits public access to its data, a user’s accessing of that data likely won’t qualify as unauthorized access under the CFAA. hiQ Labs, Inc. v. LinkedIn Corp., No. 17-16783, -2038 (9th Cir. April 18, 2022).

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  • Silence isn’t always golden – Patent specification doesn’t adequately describe negative limitation

    Year End 2022
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 557

    Abstract: If at first you don’t succeed, try again. The old bromide proved surprisingly meaningful for a pharmaceutical company challenging a competitor’s patent on a treatment method. The claim that the patent lacked an adequate written description of the method’s “negative limitation” was initially rejected by a three-judge panel of the U.S. Court of Appeals for the Federal Circuit. This article looks at how the tables turned when the company requested a rehearing before the panel after one judge retired and was replaced. Novartis Pharmaceuticals Corp. v. Accord Healthcare, Inc., No. 21-1070 (Fed. Cir. June 21, 2022).

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  • Typo spells the end of patent challenge

    Year End 2022
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 862

    Abstract: What happens when a patent is challenged as being obvious based on a previous patent, but the earlier patent contains a typographical error? It depends on how obvious the error is. The U.S. Court of Appeals for the Federal Circuit recently found such a patent error obvious — even though the error wasn’t discovered until an expert conducted extensive analysis 20 years after the error was first published. The result: The earlier patent didn’t disclose the subsequent invention, and the later patent wasn’t invalidated in view of the prior, errant disclosure. This article discusses the law governing typographical errors in patents. A brief sidebar highlights the dissenting judge’s opinion that, while agreeing that the majority applied the proper standard, the error at issue was not only typographical. LG Electronics Inc. v. ImmerVision, No. 21-2037, -2038 (Fed. Cir. July 11, 2022).

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  • Fast write-offs for start-up costs

    Year End 2022
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 453

    Abstract: It can be expensive to launch a business today, but new business owners may be able to deduct some start-up costs in the first year of operation. The trick is to get the business up and running before the end of the year. This article discusses a special tax law break that may be helpful to start-up businesses if they qualify.

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  • How should you manage overtime?

    Year End 2022
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 613

    Abstract: Payroll is one of the largest expenses for many businesses. So, while employers need to comply with the regulations that govern salaries and wages, they also need to work within their budgets. This article points out that effectively managing overtime is key to reaching these goals, and offers some useful strategies, including cross-training workers and leveraging technology to automate some tasks.

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  • How to make a family vacation home work for you

    Year End 2022
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 574

    Abstract: Individuals considering buying a vacation home need to choose an ownership structure, whether it’s a corporation, a trust, tenants in common (TIC) or a limited liability company (LLC), that will best serve them going forward. This article suggests that though each structure has its pros and cons, an LLC might offer the most benefits. It lists a number of those benefits, such as that an LLC structure will limit family members’ exposure to personal liability lawsuits associated with the property and allow avoidance of probate at the owner’s death.

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  • Timing is everything – Avoid the wash sale rule to keep taxes in check

    Year End 2022
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 944

    Abstract: As the end of the year approaches, individuals may be in a position to recognize capital losses from sales of securities to offset gains or even some high-taxed ordinary income. However, as this article points out, there’s an obstacle standing in the way of some investors: the wash sale rule. If investors aren’t careful, this rule can result in losses being disallowed. The article offers several strategies that can help, with the caveat that any strategies should reflect an investor’s investment goals, risk tolerance and more. A sidebar offers an example of how the wash sale rule works.

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