428

Showing 1–16 of 28 results

  • Congress resurrects energy-efficient tax breaks

    May / June 2020
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 428

    Abstract: The massive federal spending bill enacted in late 2019 renews a potentially valuable energy-efficiency tax credit and a deduction that had expired at the end of 2017. The renewal is retroactive to 2018, so, for real estate professionals who qualified for the credit or deduction for that year, this article looks at whether it’s worthwhile to file an amended tax return.

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  • Don’t let your tax obligations for statutory employees fall through the cracks

    Year End 2019
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 428

    Abstract: Many businesses work with outside contractors. Statutory employees are in a category that falls somewhere between employee and independent contractor. Whether workers are considered statutory employees can have a significant impact on certain tax obligations. This article explains the criteria the IRS uses to classify employees as statutory and discusses the potential tax impact for employers.

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  • Why a kit bag doesn’t qualify for trade dress protection

    August / September 2017
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 428

    Abstract: Some product features are ornamental and others are functional. One manufacturer recently learned that the hard way. This short article reviews a decision from the Seventh Circuit Court of Appeals finding that a bag’s design and shape were functional — and therefore not protected as trade dress. Arlington Specialties, Inc. v. Urban Aid, Inc., No. 14-3416, Jan. 27, 2017 (7th Cir.)

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  • How private foundations can avoid accusations of self-dealing

    Summer 2017
    Newsletter: Nonprofit Observer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 428

    Abstract: Conflict-of-interest policies are critical for all nonprofits. But private foundations are subject to stricter rules and must go further to avoid anything that might be perceived as self-dealing. This article describes prohibited activities and whom the IRS considers “disqualified” persons.

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  • Get smart: Relationship intelligence for law firms

    Summer 2017
    Newsletter: Law Firm Management

    Price: $225.00, Subscriber Price: $157.50

    Word count: 428

    Abstract: New business is the lifeblood of every law firm, but few attorneys enjoy cold-calling. Firms with effective relationship intelligence systems, however, have a leg up on the competition. This article describes some ways law firms can use relationship intelligence to create profitable relationships among colleagues and clients.

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  • News for Nonprofits – Female execs still earn less than males

    April / May 2017
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 428

    Abstract: This issue’s “News for Nonprofits” reports on study findings that female executives at nonprofits still earn less than their male counterparts and that smartphones are playing a revved-up role in working with refugees. The feature also highlights a report comparing “human services” organizations’ fundraising with other charities’ and how technology-related nonprofits are getting priced out of a key market.

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  • Beware of the “kiddie tax” trap

    February / March 2017
    Newsletter: Trendlines

    Price: $225.00, Subscriber Price: $157.50

    Word count: 428

    Abstract: Making gifts to children and grandchildren is a strategy sometimes used to reduce taxes. Doing so may shift a person’s income into a lower tax bracket and remove assets from his or her taxable estate. But those who employ this strategy should beware of a hidden tax sometimes called the “kiddie tax.” This article explains the tax and offers strategies to stay clear of it.

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  • Beware of the “kiddie tax” trap

    Winter 2017
    Newsletter: Management & Tax Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 428

    Abstract: Making gifts to children and grandchildren is a strategy sometimes used to reduce taxes. Doing so may shift a person’s income into a lower tax bracket and remove assets from his or her taxable estate. But those who employ this strategy should beware of a hidden tax sometimes called the “kiddie tax.” This article explains the tax and offers strategies to stay clear of it.

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  • How to estimate reasonable owners’ compensation

    November / December 2016
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 428

    Abstract: The issue of reasonable compensation often comes up in federal tax inquiries. But it may also be an issue in shareholder disputes and divorce cases. This article identifies factors to consider and reliable sources of comparable compensation data that valuation professionals consider when estimating reasonable owners’ compensation.

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  • Stock appreciation: Is it a marital asset?

    Summer 2016
    Newsletter: Expert / Valuation & Litigation Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 428

    Abstract: Recently, a Florida court considered whether the appreciation of stock in a company where a husband worked was a marital asset. The outcome hinged on whether the husband had exerted the active effort that’s required to move appreciation to the marital category. As this article explains, the court decided that he didn’t have the necessary authority to do so.

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  • Why you need to formalize your retirement plan policy

    Winter 2016
    Newsletter: Auto Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 428

    Abstract: When a dealership offers a retirement plan to employees, it has certain fiduciary responsibilities as the plan’s sponsor. This article explains the benefits of having an investment policy statement in place. It also discusses the advantages of having an additional educational policy statement for the dealership’s retirement plan.

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  • Blocked! Court finds doggy jerseys obvious

    October / November 2014
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 428

    Abstract: After a souring of the business relationship between the holder of a patent on a design for a football jersey for dogs and a retailer of licensed pet jerseys, the retailer hired another supplier. The patent holder sued for infringement. The district court dismissed the case before trial, finding that the design patent was invalid as obvious. This article explains how courts analyze the obviousness of a design patent and why the appeals court sided with the retailer. MRC Innovations, Inc. v. Hunter Mfg., No. 2013-1433, April 2, 2014 (Fed Cir.)

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  • ITT Corp. v. Xylem Group, LLC – When are hypothetical royalty damages reasonable?

    July / August 2014
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 428

    Abstract: This brief case study focuses on a recent decision in ITT Corp. v. Xylem Group, LLC, where the court concluded that reasonable royalty damages are available to plaintiffs in trademark infringement cases. It rejected the argument that these damages are available only to plaintiffs that can show an established royalty rate based on an actual license agreement. ITT Corp. v. Xylem Group, LLC, No. 1:11-cv-03669-WSD (N.D. Ga. 08/05/2013)

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  • Tax Tips – IRA rollovers: Handle with care

    July / August 2014
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 428

    Abstract: In this issue, “Tax Tips” looks at a recent Tax Court determination that the “one-rollover-per-year” limit for IRAs applies on an aggregate basis, as opposed to the “one-per-IRA-per-year” interpretation that the IRS has been following. Also discussed is a case in which the U.S. Supreme Court ruled that severance payments to involuntarily terminated employees were taxable wages for FICA purposes. Finally, it’s noted that the IRS has recently clarified the tax treatment of virtual currency.

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  • Ask the Advisor – How should I assume the seller’s loan?

    July / August 2014
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 428

    Abstract: The real estate market appears to be on the rebound, but sometimes it seems as if creditors haven’t caught on to that. With the credit market still somewhat stingy, potential buyers may want to consider assuming their sellers’ loans. Not surprisingly, this approach comes with pros and cons. This article describes how it works.

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  • The missing link? Tenth Circuit weighs in on keyword advertising

    February / March 2014
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 428

    Abstract: The battle over the trademark implications of Google’s AdWords advertising program has been playing out in the courts for years. But a recent appeals court ruling may have dealt a death blow to the hopes of mark owners fighting to prevent competitors from using their marks as keywords to trigger-sponsored ads. This article explains why the court agreed with the district court that no likelihood of confusion existed in this case. 1-800 Contacts, Inc. v. Lens.com, No. 11-4114, 11-4204, 12-4022, July 16, 2013 (10th Cir.)

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