Year End
Showing 49–64 of 465 results
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What constitutes an “exceptional case”? Court adopts new standard for attorneys’ fees in trademark cases
Year End 2021
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 482
Abstract: The U.S. Court of Appeals for the Tenth Circuit has for the first time addressed whether the U.S. Supreme Court’s standard for awarding attorneys’ fees under the Patent Act also applies to such awards under federal trademark law’s Lanham Act. This article summarizes the court’s finding that because the fee provisions in the Patent Act and the Lanham Act are identical, the standard also applies to the Lanham Act. Derma Pen, LLC v. 4EverYoung Limited, No. 19-4114 (U.S. June 8, 2021).
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Heads up! SCOTUS upholds, but limits, assignor estoppel
Year End 2021
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 627
Abstract: It seems like a simple matter of fairness that an inventor who assigns its patent rights can’t later challenge the validity of the underlying patent. But, as the U.S. Supreme Court recently explained, assignors can do just that in certain limited circumstances. This article reviews the case and the ability of assignors to challenge a patent’s validity. Minerva Surgical, Inc. v. Hologic, Inc., No. 20-440 (U.S. June 29, 2021).
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Supreme Court shakes up the PTAB
Year End 2021
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 585
Abstract: A decade after the American Invents Act of 2011 (AIA) brought significant change to the U.S. patent system, the courts and players in the patent regime continue to grapple with some aspects of the law. This article reviews a recent U.S. Supreme Court finding that the Patent Trial and Appeal Board’s administrative patent judges’ power is incompatible with their status as inferior officers. The article also reviews guidance from the U.S. Patent and Trademark Office in the wake of the Court’s holding. U.S. v. Arthrex, Inc., No. 19-1434 (U.S. June 21, 2021).
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Establishing infringement of “thin” copyrights
Year End 2021
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 835
Abstract: The copyright troll, whose business model the U.S. Court of Appeals for the Seventh Circuit has described as an “intellectual property shakedown,” again found its claims under scrutiny by the court. This time, the court took the occasion to clarify what’s necessary for a successful claim of infringement of works with “thin” copyright protection. This article reviews two well-established copyright doctrines: scènes à faire and merger. It looks at how they restrict the ability of infringement plaintiffs to claim expansive intellectual property rights. A brief sidebar details how the copyright troll plaintiff operates. Design Basics, LLC v. Signature Construction, Inc., Nos. 19-2716 (7th Cir. April 23, 2021); Design Basics, LLC v. Lexington Homes, Inc., 858 F.3d 1093 (7th Cir. 2017).
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7 11th-hour tax strategies for individuals
Year End 2020
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 444
Abstract: There’s still time for individuals to cut their 2020 tax bills. This article offers seven last-minute tax strategies to consider at the end of this tumultuous year, including donating to charity, using capital losses to offset capital gains and adjusting income tax withholding. The article notes that more tax strategies may be available, depending on the taxpayer’s specific circumstances.
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The pros and cons of long-term care insurance
Year End 2020
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 700
Abstract: The COVID-19 pandemic has served as a reminder of how hard it can be to deal with an unexpected health crisis, and how important it is to foresee and plan for potential health care needs before they arise. One such potential eventuality is long-term care (LTC). While an insurance policy can be the best approach, this article suggests that, before committing to LTC insurance, an individual should weigh the benefits and drawbacks.
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Remote control – Preventing employee security breaches
Year End 2020
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 691
Abstract: In light of ongoing concerns about the COVID-19 pandemic, remote work appears likely to be with us in some form for the foreseeable future. So, it’s important for companies to ensure that their connections to employees working from home remain as secure as possible. This article suggests some security steps businesses can take, including having employees use business-issued devices and implementing dual-factor authentication. The article notes that a multilayered defense is likely to prevent security breaches.
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Appreciate these depreciation tax breaks
Year End 2020
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 857
Abstract: Businesses that have been ramping back up at year end may need to buy business property for the rebound. This article highlights several key potentially beneficial depreciation-related tax breaks for companies, such as a first-year “bonus depreciation” deduction and a MACRS deduction. A sidebar discusses tax rules relevant to business driving.
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Real estate as a “side gig” – Learn the ins and outs of lending to a novice real estate investor
Year End 2020
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 419
Abstract: With real estate prices approaching all-time highs in some areas, novice investors continue to enter the market. Lenders need to determine what’s driving these persons or groups to purchase real estate and what they hope to achieve. This article offers some guidance to help lenders evaluate novice real estate investors. It notes that lenders should scrutinize novice investors’ intentions, experience and education to identify those with the potential to excel in this challenging field.
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A closer look at the percentage-of-completion method
Year End 2020
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 641
Abstract: Clearly, lenders need ways to determine whether their borrowers are maintaining profitability. One way is to learn about the accounting methods they use, including how subjective their assumptions are when reporting their financial statements. Businesses that engage in long-term contracts frequently use the percentage-of-completion method to record contracts and revenues. This article looks at the ins and outs of this method, including what kinds of businesses typically use it and how it works.
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Where there’s smoke, there’s fire – Watch for the warning signs of fraud
Year End 2020
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 696
Abstract: As a result of the dramatic economic downturn caused by the COVID-19 pandemic, many businesses have been struggling to maintain profit margins, and many of their employees are under severe stress. In this confusing and difficult environment, the temptation to commit fraud may be harder to resist. This article points out that it’s imperative that lenders be aware of the potential threat to their borrowers’ bottom lines — possibly from people inside the company — and take proactive action to ensure strong financial oversight and due diligence.
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Lending to retrofit a business in response to COVID-19
Year End 2020
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 888
Abstract: To mitigate the risks associated with COVID-19, many businesses are taking steps to modify their facilities, so lenders need to understand how to evaluate loan requests for retrofitting projects. This article suggests several questions to ask prospective borrowers, such as what’s driving the need for investment and whether customers will notice the improvements, which will help lenders make more-informed lending decisions. A sidebar addresses how to evaluate a borrower’s previous construction management experience.
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News for Nonprofits – Charity Navigator launches new rating system
Year End 2020
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 440
Abstract: This issue’s “News for Nonprofits” highlights Charity Navigator’s new rating system, survey results that predict how many nonprofits may be forced to close as a result of COVID-19 and a report that shows many ultrawealthy don’t donate.
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Deciding if it’s time for a merger
Year End 2020
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 586
Abstract: As many nonprofits struggle financially as a result of the COVID-19 crisis, some are considering merging with another organization to survive. Nonprofit mergers are nothing new, of course, but they’re not always a good idea. This article discusses some of the factors an organization should weigh when evaluating merger opportunities.
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Financial management – Are you using relevant ratios in these uncertain times?
Year End 2020
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 686
Abstract: Ratios grab information from your financial statements that can be presented as easy-to-process snapshots of an organization’s financial health, an effective tool in the COVID-19–related economic crisis. This article presents some ratios that can be useful in calculating a nonprofit’s financial stability.
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IRS issues proposed regs on UBTI “silo” rules
Year End 2020
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 829
Abstract: Ever since the TCJA changed the rules about UBTI, nonprofits have had questions about just how those rules apply. Now there are proposed IRS regulations that nonprofits with more than one unrelated trade or business can rely on until final regulations are published. This article highlights the regs’ critical components, including elements that have changed from earlier drafts. A sidebar explains how the newly proposed regulations allow an organization’s various investment activities to be treated as one separate unrelated business.