Year End
Showing 353–368 of 465 results
-
Future-oriented acquisitions – Buying with your eye on the horizon
Year End 2011
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 759
Abstract: While it may be tempting to take advantage of a relatively depressed M&A market, a bargain is only a bargain if the acquisition provides long-term value. This article discusses why buyers that are focused on the future are more likely to find their best strategic match, and suggests questions buyers should ask when evaluating a target. A sidebar points out that future-oriented M&A deals have an appeal for sellers, as well.
-
When trademark and patent injunction standards collide
Year End 2011
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 456
Abstract: This article looks at a recent trademark dispute in which preliminary injunction standards for trademark cases collided with those for patent cases. The decision by the U.S. Court of Appeals for the First Circuit holds an important lesson for those seeking injunctions.
-
Standard raised for “inequitable conduct” defense
Year End 2011
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 594
Abstract: In response to more than a decade of increasing criticism, the U.S. Court of Appeals for the Federal Circuit has raised the standard for inequitable conduct. By doing so, it’s reduced the chances that infringers will be able to successfully argue that patents should be rendered unenforceable because of purportedly wrongful conduct during patent prosecution. This article examines the court’s ruling.
-
It’s all in the genes … or is it? Patentability of “isolated” DNA molecule affirmed
Year End 2011
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 638
Abstract: This article discusses a recent federal appeals court ruling that an “isolated” DNA molecule is patentable — at least in part. In doing so, the panel shot down a controversial district court ruling that could have invalidated all patents for such molecules. Instead, the court found that two types of claims were patentable, but two others were not. Association for Molecular Pathology v. U.S. Patent and Trademark Office and Myriad Genetics Inc., No. 2010-1406, July 29, 2011 (Fed. Cir.) Bilski et al v. Kappos, No. 08-964, June 28, 2010 (Supreme Court)
-
Turning a blind eye backfires – Supreme Court addresses induced patent infringement
Year End 2011
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 970
Abstract: When a home appliance manufacturer copied a design from a competitor’s fryer that didn’t have U.S. patent markings, it was successfully sued based on the induced infringement theory, which, an appeals court said, requires a showing that the alleged infringer knew or should have known that its actions would induce actual infringement. But, finding the relevant provision ambiguous, the Supreme Court delved into the criteria necessary to satisfy the knowledge requirement. This article explains how its findings affected the case. A sidebar explains the effect that the recently passed America Invents Act is expected to have on patent law. Global-Tech Appliances, Inc. v. SEB S.A., No. 10-6, May 31, 2011 (Supreme Court)
-
Estate Planning Pitfall – You own assets jointly with others
Year End 2011
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 329
Abstract: There’s a common misconception that owning a home or another asset jointly with your spouse or child is an effective way to transfer the asset. But joint ownership can have significant tax disadvantages. As this article notes, it can waste one spouse’s estate tax exemption. Or, if the property is owned jointly with a child, he or she could have control over the property, which exposes it to claims by the child’s creditors. Income taxes can also be a concern with joint ownership.
-
Semantics matter – When using ascertainable standards, precise language is a must
Year End 2011
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 651
Abstract: If a trust includes the use of ascertainable standards (which limit distributions to amounts needed for a beneficiary’s health, education, support and maintenance), how the standards are drafted is critical to its success. As this article explains, ascertainable standards are objective, so they limit the trustee’s discretion and allow a court to determine whether distributions are appropriate or should be compelled. But precision of language is important to head off disputes.
-
Leveraging the $5 million exemption – An installment sale to a defective trust is a powerful strategy
Year End 2011
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 627
Abstract: With the currently high gift and estate tax exemptions set to go down to $1 million after 2012, now is a good time to explore strategies for making the most of the present opportunity. One strategy to consider is a combination of two effective estate planning vehicles: the installment sale and the intentionally defective grantor trust (IDGT). An installment sale to an IDGT has the potential to transfer substantial value at little or no tax cost. This article explains how it works and how to design one.
-
Home economics: A QPRT can help you save taxes
Year End 2011
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 976
Abstract: From a gift and estate tax perspective, costs are lower when an asset is transferred to beneficiaries sooner rather than later. But this creates a problem for those who want to continue living in their home indefinitely. An effective solution is a qualified personal residence trust (QPRT). When a home is transferred to a QPRT, its value for gift tax purposes is heavily discounted and any future appreciation is removed from one’s taxable estate. Plus, the transferor retains the right to stay in the home for many years. This article looks at the pros and cons of a QPRT, while a sidebar shows why it’s important to get the terms in writing.
-
Wedding bells require special tax planning
Year End 2011
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 309
Abstract: A couple that gets married in 2011 — even as late as Dec. 31 —is married the entire year for income-tax purposes. For better or for worse, this may have a major impact on their tax liability that they should consider before year end. This brief article discusses tax planning issues related to the “marriage penalty” and to filing jointly vs. separately.
-
Avoid the “second class citizen” syndrome: Embrace collaboration
Year End 2011
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 626
Abstract: At one point or another, nonfamily employees may feel like second-class citizens. To make sure everyone feels like part of the team, it may be beneficial to create a collaborative management environment. This article explains why collaboration is important and how to successfully implement it within the company.
-
Act now to protect your loved ones – Drafting these essential estate planning documents is key
Year End 2011
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 674
Abstract: Neglecting to prepare a will or other estate planning documents can cause serious problems for loved ones. This article lists six estate planning documents and how they can help ensure that the author’s wishes are carried out in regard to such matters as asset distribution and end-of-life issues.
-
How to keep business ethics front and center
Year End 2011
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 899
Abstract: Acting in a less-than-honorable fashion not only can expose a business to possible criminal charges, but also can encourage employees and business partners to also act unethically. Fostering an ethical workplace requires management to value honesty and integrity, and hire employees whose values match the company’s. This article discusses the importance of management setting the tone at the top and of instituting formal policies — including strong internal controls — to ensure ethical behavior. A sidebar notes a survey showing that smaller businesses are particularly vulnerable to fraud.
-
Moneylines: News briefs for businesses
Year End 2011
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 329
Abstract: This issue’s “Moneylines” takes a look at recent Americans with Disabilities Act (ADA) regulation changes that heighten employers’ risk; a survey showing that many CFOs aren’t confident in the work of their employees and others who provide IT support; and a survey showing a recent drop in the numbers of employees experiencing financial stress.
-
Practical Perspectives: Key financial issues for you and your family – Soon-to-be retirees ponder downsizing their home
Year End 2011
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 503
Abstract: In this issue, “Practical Perspectives” looks at the case of Gail and Allen, who visit their financial advisor to discuss the notion of buying a smaller home soon after they retire in the near future. Their advisor points out some of the factors they should consider, such as whether they have enough cash for a down payment, whether they can afford home ownership during retirement when their income is lower, and the potential difficulty of getting a mortgage for the smaller home.
-
The when and what of charitable donations
Year End 2011
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 708
Abstract: With one year ending and another beginning, many are considering donating to qualified charities. But there are tax ramifications involved. This article examines the “when” and “what” of charitable giving. It discusses the timing of gifts and the use of charitable remainder trusts, along with the kinds of gifts that might be the most tax advantageous.