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Showing all 12 results

  • Bank Wire – Crypto-assets: Handle with care

    Spring 2023
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 401

    Abstract: In this brief summary of current trends in banking, we look at a statement just published by the federal banking agencies on crypto-asset risks to banking organizations and highlight a recent rule that requires banks to be prepared to report computer security incidents to federal regulators quickly.

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  • Evaluate your borrowers in the aftermath of a cyberattack

    August / September 2020
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 401

    Abstract: When lending to a business that has just suffered a cyberattack, a lender needs to evaluate the extent of the attack, how the borrower responded and the implications for the business’s long-term health. This article lists some ways a lender can get a sense of the scope and severity of an attack. It also points out that lenders need to ensure they are lending to businesses with the appropriate security in place to prevent and detect subsequent attacks.

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  • LLC and LLP owners should befriend the PAL rules

    August 2018
    Newsletter: Tax & Business Alert

    Price: $225.00, Subscriber Price: $157.50

    Word count: 401

    Abstract: The IRS has treated owners of LLCs and LLPs as limited partners for purposes of the passive activity loss rules. This could be a tax negative. As this article explains, however, LLC and LLP owners can now be treated as general partners, which means they can meet any one of seven “material participation” tests to avoid passive treatment.

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  • 3 best practices for more effective budgeting

    Winter 2017
    Newsletter: Law Firm Management

    Price: $225.00, Subscriber Price: $157.50

    Word count: 401

    Abstract: The budgeting process may seem tedious and time-consuming, but it’s important. A law firm’s budget is more than a financial document ¬— it’s a roadmap that demonstrates goals, sets expectations and benchmarks, and guides decision making on critical issues related to partner distributions, resource allocation, financing and more. This article explains three key budgeting best practices.

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  • Facing the tax challenges of self-employment

    February 2017
    Newsletter: Tax & Business Alert

    Price: $225.00, Subscriber Price: $157.50

    Word count: 401

    Abstract: Today’s technology makes self-employment easier than ever. But the self-employed face some distinctive challenges when it comes to their taxes. This article suggests some important steps to take, including learning about liability and claiming the home office deduction.

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  • How prospective patients shop for hospitals

    Summer 2016
    Newsletter: Healthcare Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 401

    Abstract: With patients’ shares of their medical costs climbing steadily upward, it’s no surprise they’re becoming more discriminating shoppers. Several free online resources let consumers compare prices for common health care tests and procedures. This brief article describes several such resources that hospitals should keep an eye on.

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  • Forewarned is forearmed? Doctrine of equivalents tested

    August / September 2014
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 401

    Abstract: The doctrine of equivalents prevents would-be infringers from avoiding liability by making only minor changes to a patented invention. But what if a so-called equivalent was foreseeable at the time of the patent application, and the patentee still didn’t include it in the patent? The district court held that foreseeability didn’t preclude the application of the doctrine of equivalents, but nonetheless granted judgment of noninfringement. This article discusses the appeals court’s decision that the lower court was correct on the first point, but not the second. Ring & Pinion Service Inc. v. ARB Corporation, No. 2013-1238, Feb. 19, 2014 (Fed. Cir.)

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  • When is a marriage terminated for tax purposes?

    March 2014
    Newsletter: Tax & Business Alert

    Price: $225.00, Subscriber Price: $157.50

    Word count: 401

    Abstract: This article explains the situations in which a marriage is considered terminated for tax purposes. In some divorce situations, where the “abandoned spouse” rule does not apply, a spouse may be reluctant to file a joint return due to the joint and several tax liability resulting from joint returns. In some instances, completing the divorce and terminating the marriage may in fact save income taxes.

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  • Asset protection characteristics of LLCs

    September 2012
    Newsletter: Tax & Business Alert

    Price: $225.00, Subscriber Price: $157.50

    Word count: 401

    Abstract: Limited liability companies (LLCs) offer the personal financial protection equivalent to that provided by corporations. This means that members of an LLC generally are not liable for its debts or liabilities. But if the LLC fails to file articles of organization, state law may provide that the conduct of business activity causes the persons acting through the LLC (the LLC members) to lose their liability protection. This article examines the liability and asset protection characteristics of LLCs.

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  • Ask the Advisor – Q. How can we conduct due diligence without raising antitrust issues?

    August / September 2011
    Newsletter: Merger & Acquisition Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 401

    Abstract: Buyers and sellers must exchange proprietary information about their companies during the due diligence stage of an M&A transaction. But such information-sharing can raise antitrust issues for companies that have a substantial market share. This article lists several questions that M&A participants should ask regarding information that, if shared, might lead to antitrust claims.

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  • BANK Wire – Bank reform — the good, the bad and the assorted

    Fall 2010
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 401

    Abstract: The Dodd-Frank Wall Street Reform and Consumer Protection Act made sweeping changes to U.S. banking law. Many of these changes affect the nation’s largest banks, but this article looks at which changes help community banks and which may hurt.

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  • Liability insurance doesn’t cover everything — but it did cover this

    March / April 2008
    Newsletter: Construction Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 401

    Abstract: Generally, a contractor’s liability insurance protects neither contractor nor owner from losses arising from shoddy work. This brief article describes a case that provides a notable exception to this rule of thumb. Travelers Indemnity v. Miller Building, 2007 WL 685230 North Carolina 4th Circuit (2007).

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