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  • Why the Federal Circuit voted against a ballot verification patent

    October / November 2018
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 454

    Abstract: The U.S. Court of Appeals for the Federal Circuit, the court that hears all appeals of patent cases, continues to invalidate patents directed to abstract ideas. It applies the test established in 2014 by the U.S. Supreme Court. In a recent case, it ruled that a patent covering voting methods and systems providing for “auto-verification” of ballots was invalid as attempting to patent an abstract idea. This article examines whether the patent was abstract and in turn decided its patentability. Voter Verified, Inc. v. Election Systems & Software LLC, No. 2017-1930, April 20, 2018, Fed. Cir.

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  • Boost retirement benefits with a cash balance plan

    Fall 2016
    Newsletter: Construction Industry Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 454

    Abstract: Construction business owners may not be able to set aside as much as they’d like in tax-advantaged retirement plans. Typically, they’re older and more highly compensated than their employees, but restrictions on contributions to 401(k) and profit-sharing plans can hamper retirement-planning efforts. This article describes how cash balance plans may help out.

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  • Prevent heirs from bending your will and violating your trust

    July / August 2016
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 454

    Abstract: Even when an estate plan clearly communicates its owner’s wishes, there’s a chance that a family member will challenge it. One strategy for protecting an estate plan is to include a “no-contest” clause in the will or revocable trust. This article explains how such clauses work and suggests other ideas, including working with experienced advisors, that can minimize challenges from heirs.

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  • Practice Notes – Physician reimbursement after the SGR repeal

    Fall 2015
    Newsletter: Rx for Practice Management / Practice Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 454

    Abstract: For years, physicians grumbled about the sustainable growth rate (SGR) formula used to calculate reimbursements. In April 2015, the SGR was replaced by the Medicare Access and CHIP Reauthorization Act (MACRA) of 2015, averting a projected 21.2% physician pay cut. This article covers the new physician payment rates, four new measurement categories, alternative payment models and more.

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  • Automatic enrollment – The quickest way to boost retirement plan participation

    Year End 2011
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 454

    Abstract: Statistics show that automatic enrollment dramatically improves participation. Why? Because even though employees can opt out if they choose, they rarely do. This article discusses the two types of automatic enrollment plans and how to set one up.

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  • Joint appraisal: The power of one

    May / June 2009
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 454

    Abstract: This brief article points out that a joint appraisal can be useful in some situations, including divorce, by facilitating information sharing to streamline the valuation process and minimize divergent opinions. In fact, some jurisdictions mandate the use of a joint appraiser when the marital estate includes a privately held business interest. The article notes the potential pitfalls, but suggests that using a joint appraiser can often save both money and time.

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  • Taking a WACC at the cost of capital

    March / April 2008
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 454

    Abstract: The “cost of capital” can be an important component of an income-based valuation. And like many valuation terms, its precise meaning depends on the context. This brief article explains how appraisers use the weighted average cost of capital to derive a discount rate. It also discusses how appraisers determine a company’s appropriate capital structure — or relative percentages of debt and equity.

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