409
Showing 1–16 of 18 results
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Supreme Court: Sovereign immunity sinks copyright claims
October / November 2020
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 409
Abstract: When copyrights are infringed by a state, copyright owners are likely out of luck. That’s the result of a unanimous decision from the U.S. Supreme Court striking down a federal law that allowed copyright owners to sue states in federal court for infringement. This brief article reviews the case and its implications. Allen v. Cooper, No. 18-877, March 23, 2020, U.S.
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What can you do about physician burnout?
Summer 2020
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 409
Abstract: A 2018 survey found that 78% of physicians suffer from burnout. That was before the COVID-19 pandemic entered the picture, so chances are that the percentage has increased since then. Medical practices need to recognize, prevent and manage physician burnout to ensure doctors are better able to balance the quality of their lives with the demands of work. This will help the practice maintain profitability and improve patient health outcomes going forward.
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Did you repair your business property or improve it?
March 2019
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 409
Abstract: Business owners may think that, if they repair a piece of tangible property, they’ll qualify for an immediate tax deduction. But the IRS may define that “repair” as an “improvement,” and require the costs to be depreciated over a much longer period. This article explores the difference.
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Phonetic alphabet fails patent-eligibility test
Year End 2018
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 409
Abstract: Despite what movies and television shows might suggest, not every great idea is worthy of — or, more importantly, eligible for — a patent. The inventor of a new phonetic alphabet learned this lesson the hard way. This article discusses a case in which the court found that the phonetic alphabet was a patent-ineligible abstract idea. In re Wang, No. 17-1827, June 20, 2018, Fed. Cir.
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News for Nonprofits – How are organizations using technology?
August / September 2018
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 409
Abstract: This issue’s “News for Nonprofits” spotlights a study that documents how organizations are using social media; a new Netflix model for donations; and a report’s findings on the financial health of U.S. nonprofits.
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5 common mistakes when applying for financial aid
December 2017
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 409
Abstract: Given the astronomical cost of college, even well-off parents should consider applying for financial aid. A single misstep, however, can harm a child’s eligibility. This article looks at five common mistakes.
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Tax Tips – Home sale exclusion: Unexpected birth is “unforeseen circumstance”
September / October 2017
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 409
Abstract: These brief tips discuss the fact that the IRS now views the unexpected birth of a child an “unforeseen circumstance” when it applies to the home sale exclusion, detail the new parameters the IRS has established for making a late election for estate planning portability and explain how children can take advantage of a tax-free Roth IRA.
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Renting out your vacation home? Anticipate the tax impact
June 2017
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 409
Abstract: When buying a vacation home, the primary objective is usually to provide a place for many years of happy memories. But some might also view the property as an income-producing investment and choose to rent it out when not using it. This article examines how the IRS treats income and expenses associated with a vacation home.
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What’s an IC-DISC and why would you want one?
August / September 2016
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 409
Abstract: The interest-charge domestic international sales corporation (IC-DISC) is one of the last remaining opportunities that can provide tax incentives for exporters. Historically, IC-DISCs have been used primarily by private companies, but public companies shouldn’t overlook this potentially significant tax break available through the creation of such a corporation. This article explains how an IC-DISC works and its tax benefits.
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Why you might want to not claim your child as a dependent
March 2016
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 409
Abstract: Understandably, many parents get in the habit of claiming their children as dependents on their federal tax returns. But there is a valid reason to break the habit. This article explores the concept of not claiming a child as a dependent so he or she can qualify for a valuable tax credit related to higher education.
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Ask the Advisor Q: What’s a disclosure schedule and when should my company prepare one?
Year End 2015
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 409
Abstract: This column discusses disclosure schedules, which are included in typical acquisition agreements to supplement facts stated in the agreement’s representations and warranties. Sellers are encouraged to be thorough in their disclosures and reveal any legal, operational or financial liability that a buyer might consider important.
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BANK Wire – When ending a troubled debt restructuring is OK
Spring 2015
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 409
Abstract: This issue’s “BANK Wire” discusses when ending a troubled debt restructuring is permitted by regulators, the FFIEC’s update of its BSA/AML examination manual, and the CFPB’s warning to lenders about imposing illegal burdens on mortgage applicants who receive Social Security disability income.
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Dealer Digest – Plan now to take advantage of ATRA on your 2013 return
May / June 2013
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 409
Abstract: The American Taxpayer Relief Act of 2012 (ATRA) brings good news for businesses in many areas. This issue’s “Dealer Digest” shows why 2013 may be a good time to purchase property or make leasehold improvements. Dealers also have incentives to hire new people, expand into low-income areas, and “go green.”
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Contractor’s Toolbox – How CRM can help you become more profitable
Winter 2013
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 409
Abstract: In today’s highly competitive construction industry, customer relationship management (CRM) systems can provide contractors with a competitive edge. A CRM system is much more than a sophisticated electronic address book. This article shows how it can help contractors improve customer service, direct limited resources where they’ll be most effective and win new business.
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News for Nonprofits – Have you “tweeted” lately?
August / September 2011
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 409
Abstract: This issue’s “News for Nonprofits” explains how reluctant not-for-profits can break into social networking and looks at payroll reporting for deferred compensation payouts.
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Court rejects shortcut in favor of detailed analysis
July / August 2011
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 409
Abstract: A common rule of thumb for calculating reasonable royalties in patent infringement cases has been to presume the inventor and manufacturer split pretax profits 25/75. In Uniloc USA Inc. v. Microsoft Corporation, the U.S. Court of Appeals for the Federal Circuit called this methodology “fundamentally flawed.” This brief article summarizes this case, noting that the decision underscores the importance of hiring a credentialed financial expert and establishing a solid connection between an expert’s analytical tools and case facts. Citations: Uniloc USA Inc. v. Microsoft Corporation, Case Nos. 2010-1035 and 2010-1055, Fed. Cir., Jan. 4, 2011. Daubert v. Merrell Dow Pharmaceuticals, 509 U.S. 589, 1983.