412
Showing 1–16 of 21 results
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PTO makes genericness refusals for marks more likely
Year End 2022
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 412
Abstract: The U.S. Patent and Trademark Office (PTO) recently issued Examination Guide 1-22, “Clarification of Examination Evidentiary Standard for Marks Refused as Generic.” In it, the PTO clarifies its previous position on the evidentiary burden when a trademark examining attorney seeks to refuse to register a mark in the Principal or Supplemental Register because the mark is generic. This article briefly explains the new standard, which diverges from longstanding practice. Examination Guide 1-22, “Clarification of Examination Evidentiary Standard for Marks Refused as Generic.”
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COVID-19 checkup – 4 questions to ask a recovering business
February / March 2021
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 412
Abstract: Small and medium-sized businesses around the country have borne the brunt of the COVID-19 pandemic’s economic impact. As the downturn continues, they must find ways to right-size their operations. For some, this requires rethinking every aspect of the business. Lenders need to determine whether their borrowers are on track to adjust to the new operating environment — and thrive. This article suggests four questions to ask a borrower in this situation, such as whether the borrower’s future business model is realistic and whether the plan for implementing it makes sense.
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Linde v. Linde – Court rejects asset valuation approach in appraisal case
January / February 2021
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 412
Abstract: The asset-based (or cost) approach is one of three techniques that are commonly used to value private businesses. It’s based on the adjusted book value of the company’s assets less any outstanding liabilities. This article summarizes a recent Pennsylvania Court of Appeals case, which affirmed that this approach wasn’t appropriate under the circumstances — and a valuation that relied on it wasn’t credible. Linde v. Linde, No. 754 MDA 2018 (Pa. Super. Ct. Oct. 11, 2019)
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Tapping retirement savings — but only as a last resort
November / December 2020
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 412
Abstract: One of the CARES Act provisions allows eligible individuals to withdraw up to $100,000 from IRAs and 401(k)s without triggering the 10% early withdrawal penalty. This short article provides details and warns about potential pitfalls.
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Accelerating your property tax deduction to reduce your tax bill
December 2018
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 412
Abstract: Smart timing of deductible expenses can reduce tax liability, and poor timing can unnecessarily increase it. One deductible expense that taxpayers may be able to control is their property tax payments. This article examines the prospect of prepaying property taxes that relate to this year so they’re deductible on one’s 2018 taxes.
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SEC rules charitable contribution violated FCPA
August / September 2017
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 412
Abstract: The Securities and Exchange Commission (SEC) and Department of Justice have warned companies about potential Foreign Corrupt Practices Act (FCPA) liability associated with charitable giving. This brief article reviews the FCPA and summarizes the SEC’s first-ever FCPA enforcement action based solely on a one-time charitable donation.
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Ask the Advisor – Q: How will Brexit affect my cross-border deal?
Year End 2016
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 412
Abstract: This column talks about how the United Kingdom’s recent decision to leave the European Union (Brexit) might affect cross-border M&A deals. Although much remains up in the air, mergers between U.K. and U.S. companies could take more time and trouble than the parties originally anticipated.
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Ask the Advisor – Q. How can my family business avoid a succession struggle?
June / July 2016
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 412
Abstract: This column explains how family businesses can avoid succession struggles. It stresses the importance of a good succession plan and encourages owners to consider leaving their business only to those heirs who want to be actively involved in running it.
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Computerized lending method found patent-ineligible, again
June / July 2016
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 412
Abstract: Patentees hoping to establish that inventions involving an abstract idea are patent-eligible generally must have an inventive concept. That’s the lesson the plaintiff learned in a recent case before the U.S. Court of Appeals for the Federal Circuit involving computer-implemented business methods. This article summarizes the case and discusses Section 101 of the Patent Act. Mortgage Grader, Inc. v. First Choice Loan Services, Inc., Nov. 4, 2015, No. 15-1415 (Fed. Cir.)
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Drones on the job site
Spring 2016
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 412
Abstract: Unmanned aerial vehicles, commonly referred to as “drones,” hold great promise for the construction industry. But contractors must familiarize themselves with the various regulatory issues involved. This article discusses the potential benefits of drones and warns of increased FAA scrutiny into their commercial use.
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Ask the Advisor – Q: How might taxes affect my spinoff?
April / May 2016
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 412
Abstract: This column explains why structuring a spinoff can be challenging — especially when the tax implications are taken into account. As this article illustrates, some companies decide to return to the drawing board after the IRS intervenes.
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Ask the Advisor – Q: How should I handle an unsolicited offer for my company?
October / November 2015
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 412
Abstract: Some business buyers are taking a direct route these days by cold-calling businesses that match their acquisition criteria. As this column explains, before they consider this type of offer business owners need to assess their company’s value and research recent sales of similar companies.
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BANK Wire – Fed eases capital requirements for community banks
Summer 2015
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 412
Abstract: This issue’s “BANK Wire” reports on the new Federal Reserve Board rule expanding the availability of “small bank holding company” status. It also discusses results of a survey that examined smaller banks’ risk practices. And it discusses a new rule finalized by the Consumer Financial Protection Bureau that allows banks to publish privacy notices on their websites rather than mail customers paper copies.
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Divorce court rejects DLOM on husband’s dental practice
Fall 2014
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 412
Abstract: A discount for lack of marketability (DLOM) can dramatically reduce a business’s value, in turn reducing the amount a spouse receives in a divorce case. But the likelihood of a business’s sale may determine whether such discounts are appropriate. This article looks at a recent divorce action, in which the court of appeals found that a DLOM on the husband’s dental practice was improper because he had no need or desire to sell his interest. Barnes v. Barnes (Tenn. App. 2014)
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The virtual office: An idea whose time has come
Spring 2014
Newsletter: Law Firm Management
Price: $225.00, Subscriber Price: $157.50
Word count: 412
Abstract: Solo practitioners already have widely adopted a virtual model for its cost and logistical advantages. Now larger practices are following suit. As this article explains, in addition to reducing expenses and increasing convenience, a virtual or hybrid office may enable a law firm to expand into new geographic markets and simplify service offerings.
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Practice Notes – How to benchmark NPPs in your practice
Winter 2014
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 412
Abstract: Using nonphysician providers (NPPs) can be an effective way for practices to prepare for the expected influx of 30 million new patients receiving health care coverage through the Affordable Care Act’s new Health Insurance Marketplaces and expanded Medicaid programs. But, for the use of NPPs to work, it’s important for physicians to benchmark NPP performance by identifying performance metrics that reflect their practice’s critical success factors and then using these metrics to set goals and measure progress toward them. This article looks at five categories into which NPP performance metrics typically fall.