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Showing 33–48 of 10245 results
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Maintaining your tax-exempt status
Year End 2023
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 594
Abstract: Tax-exempt status isn’t necessarily forever. It may not happen frequently, but the IRS does revoke the status when nonprofits engage in substantial disqualifying or nonexempt activities. The agency recently updated the audit guidance for its examiners regarding such tax-exempt status violations. For organizations venturing into business activities these days, this article summarizes what the IRS is looking for.
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Avoiding excess benefit transactions – The pitfalls of dealing with disqualified persons
Year End 2023
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 843
Abstract: The IRS has released new guidance on excess benefit transactions (EBTs). So-called disqualified persons and organization managers who engage in such transactions with nonprofits face stiff excise taxes — also known as intermediate sanctions — under the Internal Revenue Code. But not every transaction between disqualified persons and nonprofits is prohibited. This article reviews what nonprofit organizations need to know.
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Estate Planning Pitfall – You didn’t retitle assets to be included in a trust
Year End 2023
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 312
Abstract: There are numerous benefits of using a trust in an estate plan. However, if it’s not properly funded, it may not achieve a person’s ultimate estate planning goals. This brief article explains why it’s critical that all of the assets are titled to the trust.
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A strong marriage is a necessity when it comes to using a SLAT
Year End 2023
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 724
Abstract: When creating an estate plan, there’s a certain amount of prognosticating involved. What will one’s financial picture look like in years to come? How will estate tax laws change? No doubt one of the biggest challenges involved with estate planning is all the uncertainty. This article explains how a spousal lifetime access trust can provide flexibility to an estate plan.
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No time like the present – Address top estate planning priorities today
Year End 2023
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 670
Abstract: When it comes to estate planning, consider taking a page out of the Boy Scouts Handbook: Be prepared. The last thing one would want for his or her family is to be scrambling to pick up the pieces after death. Drafting a will is a good starting point, but there are several other “top priority” items to be accomplished. This article details several priorities that should be taken care of sooner rather than later.
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Is a charitable remainder trust right for your estate plan?
Year End 2023
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 773
Abstract: For those who’d like to give to their favorite charity and leave a significant amount of their estates to loved ones, a charitable remainder trust (CRT) might be an option for their estate plans. This article details how a CRT works and explores two different CRTs: a CRAT and a CRUT. A sidebar explores the option of using qualified charitable distributions.
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Follow IRS Rules to Nail Down a Charitable Tax Deduction
November 2023
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 254
Abstract: For charitable donations of cash and property to be deductible, they must meet certain IRS criteria. This short article discusses some of the basic rules and explains how to determine if the charity is a qualified charitable organization.
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One-time thing: IRA to HSA transfers
November 2023
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 381
Abstract: Taxpayers who have IRAs and Health Savings Accounts (HSAs) can transfer funds directly from their IRAs to their HSAs, under certain conditions. This is a once-in-a-lifetime transfer, without penalties or taxes, intended to help taxpayers who are hit with high medical bills that exceed the balance in their HSAs.
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How to secure a business bad debt deduction
November 2023
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 503
Abstract: This brief article highlights how businesses may be able to secure bad debt deductions. This tax treatment isn’t automatic. A business must be able to show that the debt in question is worthless. The article explains the ins and outs of claiming a business bad debt for 2023.
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Is disability income taxable?
November 2023
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 548
Abstract: Many Americans receive disability income, and the question is often asked: Is it taxable? The short answer is: That depends on who paid for it. This article details how and when taxes may apply. A sidebar discusses how much disability coverage an individual may need.
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Does commercial success affect an invention’s obviousness?
Year End 2023
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 458
Abstract: Federal patent law prohibits the patenting of inventions that are obvious. While prior art such as earlier patents are often cited as evidence of obviousness, so-called “secondary-consideration” evidence can sometimes support a finding of nonobviousness even in the face of prior art — but not always. This article reviews a recent ruling by the U.S. Court of Appeals for the Federal Circuit that illustrates the role of secondary considerations. Source: Yita LLC v. MacNeil IP LLC, No. 22-1373 (Fed. Cir. June 6, 2023).
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Paying damages under both copyright and trademark laws
Year End 2023
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 574
Abstract: Two furniture makers landed in court after one copied the other’s designs. To the chagrin of the infringer, the copying provided the basis, not only for copyright infringement damages, but also for trade dress infringement damages that were six times as much. This article covers the reasons the court found to assess infringement damages based on both trademark and copyright laws. Source: Jason Scott Collection, Inc. v. Trendily Furniture, LLC, No. 21-16978 (9th Cir. May 30, 2023).
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Court rejects overly broad reissue patent application
Year End 2023
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 620
Abstract: Regrets — we’ve all had a few. A patentee, for example, might regret not obtaining broader patent protection. A reissue patent could come to the rescue, but only if certain requirements are met. One patentee recently learned this lesson the hard way. This article summarizes the patentee’s attempt to broaden its patent through a patent reissue application. Source: In re: Float’N’Grill LLC, No. 22-1438 (Fed. Cir. July 12, 2023).
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Court schools trademark holder – Nearly identical trademark doesn’t infringe
Year End 2023
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 843
Abstract: Judicial findings regarding trademark infringement tend to turn largely on the similarity — or dissimilarity — of the two marks at issue. But significant similarity is no guarantee that a trademark holder will prevail in court. This article looks at a decision from the U.S. Court of Appeals for the Tenth Circuit that upheld a lower court’s noninfringement judgment in a dispute involving two almost identical education-related marks. A short sidebar covers why the court rejected a proposed presumption of confusion. Source: M Welles & Assocs., Inc. v. Edwell, Inc., No. 22-1248 (10th Cir. May 31, 2023).
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How to increase flexibility when using Flexible Spending Accounts
Year End 2023
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 492
Abstract: A Flexible Spending Account (FSA) can be used to pay health care or dependent care expenses. Typically, those who have an FSA account have to empty it before the end of the year or forfeit any remaining funds. But as this article highlights, employers may provide one of two ways, either a “grace period” or a “carryover of funds,” to avoid this “use-it-or-lose-it” rule.
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Prevent disaster with homeowners insurance
Year End 2023
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 579
Abstract: While risks of hurricanes, wildfires, robberies and floods vary somewhat according to location, it’s important to have a homeowners insurance policy that will cover any eventuality. There are many different types of homeowners insurance to fit various situations. Many policies also offer some coverage for the costs incurred to pay for living somewhere else while a home is being repaired after being damaged. This article takes a look at some of the ins and outs.