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Showing all 12 results

  • Nasdaq tightens reins on golden leash arrangements

    February / March 2017
    Newsletter: Public Company Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 509

    Abstract: The SEC approved a new Nasdaq rule requiring listed companies to publicly disclose “golden leash” arrangements that took effect on July 31, 2016. This article examines which public companies must comply with this rule.

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  • Time for your bank to adopt the updated COSO framework?

    Spring 2015
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 509

    Abstract: Many banks have not yet transitioned to COSO’s updated Internal Control — Integrated Framework, even though COSO now considers the old 1992 framework to be superseded. This article discusses which banks are required to conduct a management assessment of internal control effectiveness and the internal control principles that have been added to the COSO framework.

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  • ACA’s NIIT and Medicare taxes pose planning challenges

    Summer 2014
    Newsletter: Management & Tax Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 509

    Abstract: Key provisions of the Affordable Care Act (ACA) have changed several times since late last year. But one important component of the law that hasn’t changed will affect many high-income earners. Two new taxes — the net investment income tax (NIIT) and the additional Medicare tax — apply to certain types of income for those whose income exceeds specified thresholds. This article describes the types of income subject to these taxes and the earnings thresholds that trigger them. It also lists several strategies that could help minimize the impact of these taxes.

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  • Learning a tough lesson on how to write patent descriptions

    February / March 2014
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 509

    Abstract: In one recent case, the holder of a patent on some modified enzymes learned a tough lesson on how to write a patent description. The U.S. Court of Appeals for the Federal Circuit determined that the plaintiff’s 2000 application didn’t adequately demonstrate that, by the filing date, it had invented and possessed the particular variant enzymes that it claimed almost a decade later. The case shows that it’s not enough to list the various claims one hopes an invention will end up with; it’s necessary to show current possession of such an invention. Novozymes A/S v. DuPont Nutrition Biosciences APS, No. 2012-1433, July 22, 2013 (Fed. Cir.)

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  • 5 questions contractors should ask before buying new technology

    November / December 2012
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 509

    Abstract: Contractors are constantly bombarded with offers of new and better technology. But it’s often hard for them to tell whether they really need the latest and greatest tech tool or are just trying to keep up with the Joneses. This article offers five questions that contractors need to ask before investing in anything — such as “What can this solution do for us?” and “Do we have the resources (and patience) to implement this technology effectively?”

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  • Ushering technophobic attorneys into the 21st century

    Fall 2012
    Newsletter: Law Firm Management

    Price: $225.00, Subscriber Price: $157.50

    Word count: 509

    Abstract: Lawyers have traditionally been slower to adopt new systems, networks, software and devices than have other members of the business community. But there are ways to convert technophobes into technophiles — or at least ease reluctant attorneys into the 21st century. This article offers a number of methods for doing so.

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  • Gift tax planning — Divide and cope with a split-dollar arrangement

    Summer 2012
    Newsletter: Management & Tax Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 509

    Abstract: Looking into ways to cope with future gift tax liability is a good idea — especially this year: The present $5.12 million gift tax exemption is scheduled to drop down to just $1 million in 2013. One strategy to consider: a split-dollar insurance arrangement. This article examines how establishing an irrevocable life insurance trust (ILIT) to buy and hold a life insurance policy can set the table for a split-dollar arrangement that helps transfer wealth effectively.

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  • Tech matters – Are your attorneys safe on the road?

    Spring 2011
    Newsletter: Law Firm Management

    Price: $225.00, Subscriber Price: $157.50

    Word count: 509

    Abstract: Technological advances in the past decade or so have changed the way many lawyers do their jobs. But, unless firms adhere to some basic security protocols, their lawyers may be putting confidential (including privileged) information at risk every time they hit the road with their smartphones. This article looks at some of the specific security risks and offers suggestions to reduce them.

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  • Practice notes – Incentive payments for “meaningful use” of EHR

    Summer 2010
    Newsletter: Rx for Practice Management / Practice Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 509

    Abstract: CMS is eager for physician practices to deploy electronic health record (EHR) technology as soon as possible. It has proposed two incentive-driven programs — one through Medicare and the other through Medicaid — to encourage “meaningful use” of EHR systems. Physicians are required to participate in one of the programs, and most are expected to choose the Medicare program. This article looks at the “meaningful use” provisions, and the stages in which they’re to be carried out.

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  • 1, 2, 3 – Cycle counting to improve your bottom line

    Winter 2009
    Newsletter: Manufacturer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 509

    Abstract: An inventory count is an annual rite for many manufacturers, but others have replaced that ritual with an ongoing cycle count — and improved operations at the same time. Cycle counting is the process of counting some stock items or warehouse locations every day. This article explores the benefits of cycle counting.

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  • Tax Tips

    September / October 2008
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 509

    Abstract: This article briefly reviews tenancy-in-common interest, year end tax tips for the self-employed, and how the IRS classifies hobbies and second businesses.

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  • Arbitration case turns on two magic words: “Change order”

    March / April 2008
    Newsletter: Construction Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 509

    Abstract: Many contractors and subcontractors fail to carefully review arbitration provisions before preparing project estimates. This article looks at a recent case involving the famed West Point military academy that shows just how important arbitration provisions can be. U.S. ex. rel. Mathusek Inc. v. J. Kokolakis Contracting, Inc., 2007 WL 1771561 (S.D.N.Y. 2007).

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