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Showing 1–16 of 24 results
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Preparing for new cryptocurrency reporting rules
July / August 2022
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 415
Abstract: Individuals who’ve invested in cryptocurrency (for example, Bitcoin or Ether), nonfungible tokens (NFTs), or certain other digital assets, should familiarize themselves with new tax reporting requirements that take effect in 2023. This short article summarizes the rules.
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Weighing the risks of “buy now, pay later”
May / June 2022
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 415
Abstract: Already many big retailers offer buy now, pay later (BNPL) as a payment option. It’s also popular with consumers. BNPL offers several advantages — instant approval and no interest or finance charges as long as the consumer pays installments on time. Delinquent payers, however, may face late fees and BNPL purchases may not come with consumer protections.
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Court affirms PTAB’s common sense obviousness analysis
Year End 2020
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 415
Abstract: Common sense can go a long way. And patent litigants shouldn’t be surprised at just how far it can go when a court determines whether a patent is invalid for being obvious. This article discusses a case in which the court found that, while common sense shouldn’t be used as a wholesale substitute for reasoned analysis and evidentiary support, the Patent Trial and Appeal Board’s use of common sense was accompanied by the necessary analysis and support. B/E Aerospace, Inc. v. C&D Zodiac, Inc., No. 19-1935, June 26, 2020, Fed. Cir.; KSR Int’l Co. v. Teleflex Inc., No. 04–1350, Supreme Court (2007).
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A picture’s worth a thousand words – Why valuation experts use visual aids
January / February 2019
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 415
Abstract: Valuation experts often use visual aids, such as graphs and charts, to capture the attention of a judge or jury and drive home key points. This article highlights the benefits of using visual aids during trial and deposition, and provides examples of situations in which visual aids might be used to reinforce an expert’s conclusions.
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A picture’s worth a thousand words – Why valuation experts use visual aids
January / February 2019
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 415
Abstract: Valuation experts often use visual aids, such as graphs and charts, to capture the attention of a judge or jury and drive home key points. This article highlights the benefits of using visual aids during trial and deposition, and provides examples of situations in which visual aids might be used to reinforce an expert’s conclusions.
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Helping women-owned businesses thrive
April / May 2018
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 415
Abstract: Unfortunately, some women-owned businesses still struggle to secure access to investment capital — or to secure it at loan terms as favorable as men-owned businesses are receiving. This article offers some advice for lenders on how they can add more female entrepreneurs to their loan portfolios. It suggests that understanding the unique financing challenges women-owned businesses may face is key — and can help lenders create profitable, long-term lending relationships that benefit both their banks and women-owned businesses.
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Failure to prove obviousness revives patent application
February / March 2018
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 415
Abstract: A patent applicant’s first round of appeals is to the Patent Trial and Appeal Board (PTAB). But if a patent applicant receives a negative ruling from the PTAB, it isn’t necessarily the end of the road. This brief article reviews a Federal Circuit Court of Appeals case that made this clear when it faulted the Board for failing to adequately lay out just why an invention was obvious and therefore unpatentable. In re Stepan Co., No. 16-1811, Aug. 25, 2017, Fed. Cir.
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Do you know the tax impact of your collectibles?
February 2018
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 415
Abstract: They say one person’s trash is another person’s treasure. This may hold true when it comes to collectibles — those various objets d’art for which many people will pay good money. This article touches on some of the important points regarding how the sale or donation of collectibles could affect one’s 2017 tax return.
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Ask the Advisor – Q: How might international volatility affect my foreign acquisition?
Year End 2017
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 415
Abstract: This column discusses the possible effects of international events on a foreign acquisition. Specifically, it covers the potential implications of Brexit, recent European Union antitrust activity and increasing Chinese regulatory restrictions.
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Can a staggered board hurt financial reporting?
Year End 2016
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 415
Abstract: According to recent research, a staggered board structure tends to decrease shareholder influence over a company’s audit committee, which has a negative impact on the committee’s accountability and responsiveness. The results of the study reinforce the positive impact of nonstaggered boards on a company’s financial reporting. This article reviews the study.
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News for Nonprofits
October / November 2016
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 415
Abstract: This issue’s “News for Nonprofits” reports on new IRS rules that allow private foundations to have more program-related investments; the results of a “Nonprofit Employment Practices Survey” that shows increased hiring over 2015; and study findings on nonprofits using digital strategies.
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Ask the Advisor – Q. What is our role during due diligence?
August / September 2016
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 415
Abstract: This column outlines the responsibilities of buyers and sellers during the due diligence process. Buyers are encouraged to ask questions and review documents thoroughly. Sellers are instructed to begin preparing for buyer scrutiny as early as possible.
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Should you undo a Roth IRA conversion?
May / June 2016
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 415
Abstract: This article explains how to undo a Roth IRA conversion, using a “recharacterization.” It covers reasons why someone might want to reverse a Roth conversion — for example, when the conversion, combined with other income, pushes someone into a higher tax bracket. It also provides an example of the process.
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Revisit your SEO strategy and boost your website’s visibility
Winter 2016
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 415
Abstract: Many nonprofits optimize their websites for search engines when they first launch and never again revisit their search engine optimization (SEO) strategy. This article explains why it’s important to keep up with trends affecting keywords, mobile devices, social media, links and content.
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Dealer Digest – F&I certification — a proactive step
November / December 2014
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 415
Abstract: This issue’s “Dealer Digest” discusses finance and insurance (F&I) certification as a proactive step to take in regard to F&I personnel. It also reports on Carlisle & Company’s 2013 Annual Automotive Technician Survey, which concludes that service department advisors give unrealistically short waiting and repair times to about one-third of all service customers. And it provides some information on what dealerships will be responsible for in 2015 under recently issued final Affordable Care Act regulations.
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Ask the Advisor – Q. Do I need a fairness opinion for my M&A deal?
October / November 2014
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 415
Abstract: This issue’s “Ask the Advisor” column looks at fairness opinions. In the right circumstances, they can enhance a deal’s appeal by reassuring stakeholders that the transaction’s terms appear to be fair from the perspective of a “neutral” third party. But there are also situations in which obtaining a fairness opinion isn’t necessary.