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  • In re Marriage of Cheng – Recent case addresses double-dipping debate

    July / August 2017
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 457

    Abstract: Depending on state law, the issue of “double dipping” may arise when one spouse owns a business and the court awards half of its value to the other spouse plus spousal maintenance based on future business income. This article discusses a case that makes a critical distinction between a business that’s a going concern and one that’s a “diminishing asset.” In re Marriage of Cheng, Wash. App. No. 47937-1-II, November 22, 2016

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  • How to fix a SIMPLE mistake

    April / May 2014
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 457

    Abstract: Savings Incentive Match Plans for Employees (SIMPLE) IRAs offer small employers and their employees a simplified way to save for retirement. Generally, these plans allow employers and employees to contribute to traditional IRAs set up for employees. However, most plan sponsors will tell you that operating SIMPLE IRAs isn’t always simple. With the ever-changing retirement plan laws, mistakes can occur. This article describes the common mistakes and the steps plans can take to correct them.

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  • Infringement standard for photographs comes into focus

    June / July 2013
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 457

    Abstract: A news photographer who captures a historic image generally holds the copyright to that photo. But, as one photographer learned the hard way, that doesn’t necessarily mean others can’t use the image for profit. This article describes the U.S. Court of Appeals for the First Circuit’s explanation that parts of his photo were indeed protected — but that the alleged infringer hadn’t re-created those parts. Harney v. Sony Pictures Television, Inc., No. 11-1760, Jan. 7, 2013 (1st Cir.)

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  • Newsbits

    Fall 2012
    Newsletter: Profitable Solutions for Nonprofits

    Price: $225.00, Subscriber Price: $157.50

    Word count: 457

    Abstract: In this issue, “Newsbits” takes a quick look at the costs vs. the benefits for a nonprofit in having social media fans; Financial Accounting Standards Board (FASB) projects regarding nonprofits’ financial statements and financial communications; and a study showing that dual-channel donors (those who give both online and offline) have the highest annual donor value.

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  • Back to Basics — What if …?

    April / May 2012
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 457

    Abstract: Financial statements show how a company has performed in the past. But historic data doesn’t necessarily predict future performance, especially in an uncertain, volatile market. Projections and forecasts better gauge default risk, but this article shows how lenders can take the process one step further through scenario and sensitivity analyses.

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  • A quick look at recent IRS releases

    Winter 2012
    Newsletter: Nonprofit Observer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 457

    Abstract: Nonprofits must pay careful attention to all IRS releases regarding tax-exempt entities. This article discusses two recent IRS actions that merit their attention: finalization of Form 990 rules and guidance to help organizations be reinstated after losing their tax-exempt status.

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  • Ask the Advisor – Q. How should I handle compensation-related disparities in my merger?

    April / May 2010
    Newsletter: Merger & Acquisition Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 457

    Abstract: As this column explains, compensation may seem like a minor detail when buying or selling a company, but it can cause major headaches — particularly when the two companies’ compensation practices differ. The worst decision a buyer can make is to leave current compensation structures alone. But compensation decisions can be tricky because they usually require some tradeoff between cost savings and the pursuit of growth objectives.

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  • User-created data: Handle with care

    September / October 2009
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 457

    Abstract: Production of electronically stored information (ESI) has become a routine part of discovery. But the primary target of an ESI request often is user-created data — a type of information that’s constantly evolving and can prove elusive. A qualified expert can help extract all the user-created data needed.

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  • Financial statement footnotes – Why you should read between the lines

    September / October 2008
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 457

    Abstract: Financial statement numbers provide lenders with limited information. But footnote disclosures can offer valuable details about account balances, accounting practices and future events that may affect performance. They can also provide fraud red flags if a company’s management is cooking the books.

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