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  • Reviewing business meal expenses under today’s tax rules

    Spring 2020
    Newsletter: Business Matters

    Price: $225.00, Subscriber Price: $157.50

    Word count: 487

    Abstract: Many businesses spend time and money “wining and dining” current or potential customers, vendors and employees. What can they deduct on their tax returns for these expenses? The answer has changed under the Tax Cuts and Jobs Act. This article reviews the rules.

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  • Bank Wire

    Winter 2020
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 487

    Abstract: This summary of recent developments in banking looks at the implications for banks of a statement issued in July 2019 by the federal banking agencies: Joint Statement on Risk-Focused Bank Secrecy Act / Anti-Money Laundering Supervision. It also points out that the Federal Deposit Insurance Corporation (FDIC) recently finalized its community bank leverage ratio framework and discusses the framework’s requirements for community banks. In addition, the article explains the importance of avoiding potential director liability in connection with individual loan approvals and notes some recent FASB-approved CECL and lease accounting delays.

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  • Year-end tax and financial to-do list for individuals

    December 2019
    Newsletter: Tax & Business Alert

    Price: $225.00, Subscriber Price: $157.50

    Word count: 487

    Abstract: With the dawn of 2020 on the near horizon, savvy taxpayers need to check off a few boxes to help ensure a more optimal situation heading toward filing season in the spring. This article provides a handy list of tax and financial to-dos to address before 2019 ends.

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  • What to do if you inherit an IRA

    May / June 2017
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 487

    Abstract: Individuals who inherit an IRA have several options for handling the funds, depending on their relationship with the original accountholder. This article summarizes options for spouses and nonspouses.

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  • Expert testimony needed on patent indefiniteness claims

    August / September 2014
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 487

    Abstract: When a district court finds that expert evidence is unnecessary to supporting a patent invalidity argument, most plaintiffs would probably think they’re off the hook. But this article examines a case in which an appeals court found that expert testimony was indeed necessary for determining infringement liability. The court’s ruling is a strong reminder that attorney argument won’t suffice when evidence is necessary. As the court noted, it can’t be assumed that, without evidence, a general purpose judge can ascertain the view of experts in the field. Elcommerce.com v. SAP AG, 2011-1369, Feb. 24, 2014 (Fed. Cir.)

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  • Practical Perspectives: Key financial issues for you and your family — Careful caregiver learns about Medicaid planning

    Year End 2012
    Newsletter: Trendlines

    Price: $225.00, Subscriber Price: $157.50

    Word count: 487

    Abstract: In this issue, “Practical Perspectives” discusses the case of Rita, who worried about possibly having to place her mother in a nursing home. With long-term care insurance not being an option, she visited her financial advisor, who discussed Medicaid planning — including the option of creating an irrevocable trust.

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  • The latest word on fraud detection

    Fall 2012
    Newsletter: Expert / Valuation & Litigation Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 487

    Abstract: The Association of Certified Fraud Examiners (ACFE) has released its 2012 Report to the Nations on Occupational Fraud and Abuse. In it, the ACFE estimates that occupational fraud costs the typical organization 5% of its revenue every year. This article discusses the report’s findings, including the most costly types of fraud, and offers suggestions for preventing it.

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  • The DOL issues opinions on "open" multiple employer plans

    October / November 2012
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 487

    Abstract: Earlier this year, the Department of Labor (DOL) issued two advisory opinions that address the legitimacy of "open" multiple employer plans (MEPs). An open MEP acts as plan sponsor and plan administrator under ERISA of a single plan under which unrelated employers participate. This article discusses the DOL’s conclusion that an "open" MEP isn’t a single retirement plan under ERISA. Citation: DOL advisory opinions 2012-03A and 2012-04A

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  • Now is a good time to consider a Roth IRA conversion

    Spring 2012
    Newsletter: Management & Tax Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 487

    Abstract: With tax rates scheduled to go up in 2013, now is a good time to consider converting a traditional IRA to a Roth IRA. This article explains why by pointing out the differences between the two types of IRAs and showing the tax and estate planning advantages of the Roth version.

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  • Back to Basics – Demystifying deferred taxes

    August / September 2011
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 487

    Abstract: Deferred tax assets and liabilities can confuse just about everyone. A lender reviewing a borrower’s financial statements may wonder what they are and how the company quantifies them. This article explains deferred taxes and points out the difference between deferred tax assets and deferred tax liabilities. This understanding can help lenders judge when assets are being overvalued or liabilities understated to achieve a rosier outlook.

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  • Putting a price on technology

    March / April 2010
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 487

    Abstract: Valuing technology-related intellectual property (IP) can be an enormous challenge for lawyers and valuation experts. It considers the degree of legal protection associated with technology IP as well as the economic benefits a company is expected to derive from that protection. Typically, valuation experts analyze the various economic benefits associated with a technology IP asset separately, and will use different approaches depending on whether  a patent is associated with developed technology, in-process research and development, or future technology. There are a variety of contexts in which the need to value technology IP can arise.

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  • Dealerships are down, but not out

    September / October 2008
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 487

    Abstract: The National Automobile Dealers Association (NADA) 2008 NADA Data report reveals that dealerships sold 16.1 million new cars and light trucks in 2007, down 2.5% from the previous year. NADA expects new vehicle unit sales to decline about 3% in 2008. The good news is that more lucrative profit centers — such as used vehicles, parts and services — are making up the difference.

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  • Don’t just file that insurance policy — follow it!

    May / June 2008
    Newsletter: Construction Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 487

    Abstract: Many contractors make the mistake of buying insurance and immediately filing away their policy papers in the back of a drawer somewhere. Yet failing to pay attention to the ongoing requirements written into a liability insurance policy can mean coverage isn’t there when it’s needed. This article looks at one recent case that saw a builder learn this lesson the hard way.

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