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Showing 17–22 of 22 results
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Intangible asset valuations: What hospitals need to know
Fall 2014
Newsletter: Healthcare Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 537
Abstract: Merger and acquisition (M&A) activity in the hospital sector shows no signs of slowing down in the near future, with some of the activity focused on obtaining a hospital’s, physician practice’s or ancillary service provider’s underlying intangible assets. Even hospitals not engaging in M&A or similar transactions may find themselves in need of valuations of intangible assets. This article offers examples of such assets, different reasons for seeking their valuation, and the methods that valuators use.
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Use a QDRO to divide qualified plan assets in divorce
June 2013
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 537
Abstract: When qualified plan assets are divided in divorce, a qualified domestic relations order (QDRO) is critical. Without a QDRO, distributions from a qualified retirement plan to an ex-spouse are fully taxable to and not deductible by the first spouse. In contrast, distributions under a QDRO are taxed to the recipient when received by that person. This article examines the details.
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Easterbrook confirms the “gold standard” of valuation
March / April 2013
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 537
Abstract: Many legal issues revolve around business valuation, including damages calculations in commercial litigation. In one recent case, Seventh Circuit Court of Appeals Chief Judge Frank Easterbrook turned to what he called the “gold standard of valuation” to help determine damages for plaintiffs who were deprived of their stakes in a business. This article explains what the judge, vacating the district court’s judgment, found wrong with that court’s opinion.
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One, singular sensation … Using indefinite articles in patent language
February / March 2013
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 537
Abstract: When one technology company sued another for patent infringement, the district court dismissed the case, concluding that, for infringement to have occurred, the location facility — which performed multiple functions — must be contained on a single computer. The plaintiff appealed, arguing that the location facility could be distributed among multiple locator server computers. This article shows that the court’s ruling came down to whether the indefinite articles “a” and “an” in a patent mean “one or more” or “one only.” Citation: 01 Communique Laboratory, Inc. v. LogMeIn, Inc., No. 2011-1403, July 31, 2012 (Fed. Cir.)
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New data sheds light on Daubert challenges
November / December 2009
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 537
Abstract: Recent PricewaterhouseCoopers data shows an increase in the number of Daubert challenges and reveals some of the factors critical to the outcomes in financial expert testimony challenges. Research found that lack of reliability was the leading cause of a financial expert opinion being excluded, but jurisdiction can also play a role.
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Trade you – Bartering provides a welcome alternative in tight times
Summer 2009
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 537
Abstract: As banks become increasingly tight-fisted, more businesses are turning to bartering to recoup losses, reduce excess inventory and even come away with additional income. You can barter directly with another company, or, with the help of an exchange company, you can turn liquid assets into trade credits by selling excess products to another market. Of course, there are still tax considerations. But bartering can be an effective option to keep your manufacturing company up when the economy is down.