446

Showing 1–16 of 23 results

  • New study highlights use of crypto in fraud

    September / October 2022
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 446

    Abstract: Every two years the Association of Certified Fraud Examiners (ACFE) publishes its Report to the Nations, which highlights key fraud trends. New to the study in 2022 were statistics on the role cryptocurrency plays in fraud. This article discusses these findings along with potential risks of using crypto for day-to-day business transactions.

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  • IRS hot button: Deductible management fees vs. disguised distributions

    July / August 2022
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 446

    Abstract: The U.S. Tax Court recently ruled that management fees a corporation paid to shareholders over a three-year period weren’t deductible; instead, they represented disguised distributions. This article summarizes the key points of this decision and explains why it could be relevant outside of a federal tax context. Aspro, Inc. v. Commissioner, TC Memo 2021-8.

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  • IRS hot button: Deductible management fees vs. disguised distributions

    July / August 2022
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 446

    Abstract: The U.S. Tax Court recently ruled that management fees a corporation paid to shareholders over a three-year period weren’t deductible; instead, they represented disguised distributions. This article summarizes the key points of this decision and explains why it could be relevant outside of a federal tax context. Aspro, Inc. v. Commissioner, TC Memo 2021-8.

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  • Post-AIA patents aren’t immune to interference proceedings

    June / July 2022
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 446

    Abstract: When the America Invents Act changed the U.S. patent system from a “first to invent” to “first inventor to file for a patent” system, it created some confusion. For example, questions arose about the applicability of interference proceedings to patent applications filed after the “first to file” provision took effect on March 16, 2013. This article discusses SNIPR Tech. Ltd. v. The Rockefeller University, in which the Patent Trial and Appeal Board has attempted to provide some clarity. SNIPR Tech. Ltd. v. The Rockefeller University, Pat. Interf. No. 106,123 (PTAB Nov. 19, 2021).

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  • 4 considerations when assessing your accounting system

    May / June 2021
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 446

    Abstract: It’s more important than ever for construction companies to leverage their accounting software to stay solvent, compliant and competitive. This article offers four points to consider when determining whether an accounting system needs an upgrade: project needs, remote access, integration and vendor support.

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  • Beyond book value – Court allows discovery of value-related materials

    July / August 2020
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 446

    Abstract: A divorce case in Florida has produced an important discovery ruling about a spouse’s right to information from a non-party business that could indicate the value of a marital asset. This article explains why this ruling could be welcome news for other divorce litigants seeking equitable distributions. Hall v. Hall, No. 5D18-1608 (Fla. App. June 14, 2019)

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  • The best-laid plans – Helping borrowers prepare for the worst-case scenario

    Year End 2019
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 446

    Abstract: When the owner of a small business dies or becomes disabled, the business’s lending institution may decide to foreclose, which may be the most appropriate choice — especially if the owner was the only employee. But for a small business with more than one employee, there may be other options. This article lists some questions that can help a borrower prepare for this eventuality and ensure the best outcome for both the business and the lender.

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  • Developer’s yacht deductions run aground

    September / October 2019
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 446

    Abstract: Many businesses have stretched the definition of “marketing” to claim some questionable federal income tax deductions. This article reviews a recent case involving a real estate developer that illustrates how the IRS — and the U.S. Tax Court — generally see through these tactics. Becnel v. Commissioner, T.C. Memo. 2018-120, Aug. 2, 2018

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  • Construction Success Story – Contractor looks out for everyone with a SEP-IRA

    July / August 2019
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 446

    Abstract: This issue’s “Construction Success Story” features a contractor who owns a small subcontracting company. He recently found himself facing the dual challenge of trying to retain skilled workers while saving for his own retirement. The contractor’s CPA suggested exploring the advantages of a Simplified Employee Pension plan paired with an IRA (SEP-IRA).

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  • Valuing divestitures and spinoffs

    May / June 2018
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 446

    Abstract: When a business sells or “spins off” one of its business units, adjustments may be needed to reflect changes in the newly independent company’s relationship with its former parent. This article highlights three control-related issues that may require valuation adjustments: management, intellectual property and transfer pricing.

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  • The Contractor’s Corner – Which types of apps are worth a download?

    Summer 2017
    Newsletter: On-Site

    Price: $225.00, Subscriber Price: $157.50

    Word count: 446

    Abstract: This issue’s “Contractor’s Corner” answers a query about which of today’s construction apps are worth downloading. One could squander many hours playing with the many mobile solutions now on the market. That’s why, as the article explains, it’s generally better for contractors to begin with an assessment of their technology needs and then narrow their download choices from there.

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  • Revised guidelines give auditors more power to collect claims data

    Fall 2016
    Newsletter: Healthcare Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 446

    Abstract: The CMS has issued revised guidelines allowing Recovery Audit Contractors (RACs) to review a greater number of hospital claims in specific circumstances. The guidelines lay out a new method for calculating additional documentation request limits for hospitals. This brief article discusses the new limit and the RAC allowances and responsibilities when performing their audits.

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  • In the News – Studying the effects of mandatory audit firm rotation

    February / March 2016
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 446

    Abstract: A recent academic study challenges the idea that a long-term relationship between a company and its auditors compromises professional skepticism and quality. The findings are relevant to lenders who rely on audited financial statements. This article discusses the ongoing debate over audit firm rotation and the psychology behind auditor skepticism.

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  • In the News – What’s keeping your borrowers up at night?

    Year End 2015
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 446

    Abstract: A borrower’s woes typically become its lender’s woes. This article identifies the Top 10 CFO concerns and global trouble spots, according to the 2015 Duke University / CFO Magazine Global Business Outlook survey. Despite these issues, most domestic CFOs are optimistic about the year ahead.

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  • Abiding by the “original patent” rule when reissuing

    June / July 2015
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 446

    Abstract: Reissue patents allow a patentee to correct an existing patent by broadening or narrowing the originally issued claims. But, among other requirements, the reissue patent can claim only inventions that were described in the original patent specification as being intended to be a separate invention. This article covers a recent infringement case involving dueling pharmaceutical companies in which this “original patent” rule played a key role. Antares Pharma, Inc. v. Medac Pharma Inc., No. 2014-1648, Nov. 17, 2014 (Fed. Cir.)

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  • 5 strategies for recruiting new board members

    Spring 2014
    Newsletter: Nonprofit Observer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 446

    Abstract: A board is a nonprofit’s backbone, responsible for the strategic decisions and fiscal oversight that keep the organization running and its reputation with the public intact. Unfortunately, many nonprofits are always short a few board members and finding new ones is a never-ending quest. This article offers five steps to better board member recruiting.

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