416
Showing 1–16 of 21 results
-
How to apply Panduit factors in patent infringement cases
January / February 2023
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 416
Abstract: The U.S. District Court for the Eastern District of Tennessee recently denied a defendant’s attempt to exclude the opposing expert’s testimony. This article summarizes this ruling, which highlights how the Panduit factors are used to determine lost profit damages in patent infringement cases. Xodus Medical, Inc. v. Prime Medical, LLC, No. 18-cv-00414 (E.D. Tenn. Dec. 16, 2021). Panduit Corp. v. Stahlin Bros. Fibre Works, Inc., 575 F.2d 1152, 197 USPQ 726 (6th Cir.1978).
-
Is it a repair or an improvement? How to nail down current deductions
October / November 2022
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 416
Abstract: For business owners, determining whether they’re making repairs or improvements can be tricky — but it’s important for owners to be aware that the distinction can have real tax consequences. This article discusses IRS regulations that provide further clarity and guidance on these distinctions. It also offers a brief summary of the tax implications of each.
-
Handle mutual funds carefully at year end
December 2020
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 416
Abstract: As the end of 2020 draws near, investors should take the time to review any mutual fund holdings in their taxable accounts and take steps to avoid potential tax traps. This article offers helpful tips such as avoiding capital gains surprises and being careful about buying and selling.
-
Bank Wire
Spring 2020
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 416
Abstract: This brief summary of recent developments in community banking points out that the OCC and FDIC recently issued an interagency statement on heightened cybersecurity risks that reminds banks to implement and maintain effective preventive controls. It also discusses a recent OCC report warning that compliance risk related to Bank Secrecy Act/anti-money laundering activities remained high last year. Finally, the article notes that a recent case illustrates the importance of carefully following the Fair Debt Collection Practices Act (FDCPA).
-
Do you understand the “project influence” rule in property valuation?
May / June 2019
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 416
Abstract: Eminent domain allows the government to seize private land for public use. The U.S. Constitution requires the government to pay “just compensation” — generally the property’s fair market value — when it exercises this power. That’s where the project influence rule comes into play. This brief article summarizes the project influence rule, its valuation implications and its limited scope.
-
SRI has evolved but may still be a tough sell
January / February 2019
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 416
Abstract: Historically, socially responsible investing (SRI) failed to gain traction because it was viewed as requiring investors to sacrifice financial performance to “do good.” This is beginning to change as SRI strategies evolve and management fees come down. But, as this article asks, is SRI really ready for prime time?
-
Study reveals hallmarks at top-performing firms
Winter 2019
Newsletter: Law Firm Management
Price: $225.00, Subscriber Price: $157.50
Word count: 416
Abstract: The Legal Executive Institute (LEI) recently released its 2018 Dynamic Law Firms Study, providing some valuable lessons on how law firms can achieve better financial performance. The study looks at some of the most successful firms from year-end 2015 through year-end 2017 to determine strategies that have the best potential return on investment. The article summarizes the findings, including why productivity — not billing rates — is critical.
-
How to navigate the online pricing tightrope
November / December 2018
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 416
Abstract: Car buyers who go online reportedly spend about 60% of their overall shopping time doing research there. This makes it critical for dealerships to have an effective online pricing strategy. This article gives tips on how to make difficult pricing decisions.
-
Do you need to file a gift tax return?
Winter 2018
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 416
Abstract: Individuals who made gifts during 2017 might have to file Form 709 — a gift tax return — when filing their federal income tax returns. This article explains in which situations Form 709 must be filed. It also discusses the handling of hard-to-value assets.
-
Cyber threats loom large – How COSO’s new framework helps mitigate risk
February / March 2016
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 416
Abstract: Data breaches and other cyber threats are among the biggest risks companies face today. To help companies address these risks, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) released a research report in 2015 that provides guidance on how to evaluate and manage cyber risks. For example, COSO offers five internal control components such as controlling the environment, using risk assessments and developing control activities.
-
Listen to your patients — you may learn something!
Winter 2016
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 416
Abstract: In a patient-centric health care world, it’s critical to know what patients are thinking — whether it’s about their medical care, individual physicians and staff, or the practice as a whole. This article offers a number of mechanisms for gathering feedback from patients that can be put to practical use, such as encouraging online ratings and reviews or facilitating feedback from home.
-
Ask the Advisor – Q: What’s the “walk-away” price and how do I determine it?
August / September 2015
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 416
Abstract: This article advises both business buyers and sellers to set a “walk-away price” before beginning deal negotiations. For sellers, anything below the walk-away price grossly undervalues the company’s assets and earnings. A buyer’s walk-away price indicates that the acquisition no longer makes financial sense to the buyer given expected costs and synergies.
-
Watch out! There are new rules regarding excepted benefits
February / March 2015
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 416
Abstract: Companies that offer dental, vision, long-term care or employee assistance plans need to pay attention to new regulations jointly issued by the IRS, the Department of Labor, and the Department of Health and Human Services. The new rules should make these plans more attractive to both employers and employees. The regs address limited excepted benefits, which are separate from employers’ group health plans. This article explains the significance.
-
BANK Wire – FDIC gives insight into exam trends
Winter 2015
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 416
Abstract: In this issue, “BANK Wire” discusses a recent article in an FDIC publication that describes some of the categories deemed to be “matters requiring board attention.” It also looks at recent actions taken by the CFPB against two banks that respectively violated the new mortgage servicing rules and deceptively advertised free checking accounts. The feature concludes with a recent survey that addresses banks’ adoption of cloud computing.
-
Retirement plan spousal beneficiary designations – IRS ends automatic revocations on legal separation
February / March 2014
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 416
Abstract: Plan sponsors have to deal with change of beneficiary forms many times. In some cases, those changes are made because the participant is either legally separated or divorced. And for plans that have automatic revocation provisions, the IRS has clarified that these provisions can’t be triggered by legal separation. This article explains the IRS’s position.
-
BANK Wire – Tighter cybersecurity rules in place for 2012
Fall 2011
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 416
Abstract: This issue’s “BANK Wire” notes that, to comply with updated federal banking rules that take effect Jan. 1, banks must add control measures to make Internet banking safer for customers. It also shows how FASB has amended its guidance on determining if a debt restructuring is a troubled debt restructuring (TDR). For most community banks, the guidance will apply to all restructurings after 2011.