538

Showing 1–16 of 18 results

  • The big picture – Fight money laundering with visual analytics

    Summer 2019
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 538

    Abstract: Rapidly advancing technology enables criminals to invent new forms of money laundering. But that same technological progress, in the form of data visualization software, can give a community bank an edge in detecting and preventing money laundering and ensuring the institution’s compliance with the Bank Secrecy Act and Anti-Money Laundering. This article suggests that visual analytics can be a powerful tool to help banks identify suspicious patterns, relationships, trends or anomalies that are difficult to spot using traditional tools alone.

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  • Multistate resident? Watch out for double taxation

    February 2019
    Newsletter: Tax & Business Alert

    Price: $225.00, Subscriber Price: $157.50

    Word count: 538

    Abstract: Contrary to popular belief, no federal law prohibits multiple states from collecting tax on the same income. This article raises some important points to keep in mind for those who maintain residences in more than one state (or may soon do so). A sidebar looks at some ways an individual can establish domicile in a new state.

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  • New revenue guidance provides direction to nonprofits

    Fall 2018
    Newsletter: Nonprofit Observer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 538

    Abstract: This article summarizes ASU 2018-08, which the Financial Accounting Standards Board recently issued to resolve for nonprofits’ revenue recognition issues. It covers the 2014 standard that gave rise to questions, explaining when grants should be characterized as reciprocal exchanges vs. contributions and defining conditional contributions.

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  • Should you invest in infrastructure?

    September / October 2018
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 538

    Abstract: According to the National Oceanic and Atmospheric Administration, 2017 was the costliest year on record for natural disasters in the United States. And 2018 has already seen severe weather, including numerous floods, tornadoes and wildfires and the ongoing volcanic eruption on the island of Hawaii. This article looks at why these events, along with other recent disasters and an ever-growing backlog of deferred maintenance, underline the need for infrastructure upgrades in the United States, which may provide opportunities for real estate investors.

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  • Are you in compliance with the new partnership audit rules?

    May / June 2018
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 538

    Abstract: Many real estate–related businesses are formed as partnerships, making them subject to the regulations for partnership audits under the Bipartisan Budget Act of 2015 (BBA). The proposed regulations — which significantly change the previous rules regarding partnership audits and liability for any resulting adjustments — take effect for taxable years beginning after December 31, 2017. This article reviews the far reaching implications of the new rules.

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  • Law of nature: Some genetic diagnostic methods are patent-ineligible

    October / November 2016
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 538

    Abstract: Another patent covering genetic diagnostic methods has failed the U.S. Supreme Court’s two-step test for determining whether a patent related to a law of nature is patent-eligible. This article discusses Genetic Technologies Ltd. v. Merial L.L.C. The Federal Circuit Court weighed whether the claim at issue related to a patent-ineligible concept and whether the patent included an “inventive concept.” Genetic Technologies Ltd. v. Merial L.L.C., Nos. 2015-1202, 2015-1203, April 8, 2016 (Fed. Cir.) Ariosa v. Sequenom, Nos. 2014-1139, 2014-1144, June 12, 2015 (Fed. Cir.) Mayo Collaborative Services v. Prometheus Laboratories, Inc., No. 10–1150, March 20, 2012 (U.S.)

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  • Deferred compensation – Are you in compliance with Sec. 409A?

    March / April 2015
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 538

    Abstract: Now is a good time for businesses to review their deferred compensation plan documents and practices. The IRS announced last year a limited audit initiative to evaluate compliance with Section 409A, which prohibits deferred compensation arrangements that give participants (including employees, directors and independent contractors) undue control over the timing of benefits. The law and regulations in this area are complex, but this article offers a quick summary of the main requirements.

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  • Planning for a smooth leadership transition

    Spring 2015
    Newsletter: Business Matters

    Price: $225.00, Subscriber Price: $157.50

    Word count: 538

    Abstract: Whether retirement is years away or just around the corner, business owners need to protect the value of their business by ensuring that any leadership transfer will be smooth. This article covers succession issues such as training a successor, gaining board and employee support and communicating with stakeholders.

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  • Avoid these common holding-company reporting errors

    Summer 2014
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 538

    Abstract: Small bank holding companies are required to file semiannual FR Y-9SP reports with the Federal Reserve Board (FRB). The FRB uses information in these reports to monitor and analyze a holding company’s financial condition, spot potential financial trends or problems and review merger and acquisition applications. However, in a recent paper, FRB staff outlined common errors made on holding companies’ FR Y-9SP reports. This article looks at some of the errors involving call reports and structure reports, along with other errors.

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  • Buy-sell agreements prevent business-damaging disputes

    Spring 2014
    Newsletter: Business Matters

    Price: $225.00, Subscriber Price: $157.50

    Word count: 538

    Abstract: When a business owner dies or leaves a company unexpectedly, disagreements among the remaining owners and outside parties pose a threat to its financial health and continued existence. A buy-sell agreement can help mitigate such risk by limiting ownership and control of the business to a select group. This article discusses valuation and funding issues, while a sidebar notes that a buy-sell agreement can provide liquidity to heirs.

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  • The U.S. Supreme Court DOMA ruling – How it affects estate planning for same-sex spouses

    November / December 2013
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 538

    Abstract: In June, the U.S. Supreme Court, in striking down part of the Defense of Marriage Act (DOMA), enabled many legally married same-sex couples eligible for a wide variety of federal tax breaks and other benefits previously available only to heterosexual couples. In August, the IRS clarified that same-sex couples married in jurisdictions that recognize same-sex marriage will be treated as married for federal tax purposes — regardless of where they reside. These rulings have particular significance for estate planning. This article discusses some of the breaks now available to same-sex married couples.

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  • 4 types of construction apps for mobile devices

    September / October 2013
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 538

    Abstract: Once merely the means of passing the time with an amusing game or keeping up with your messages, tablet and smart phone apps can now legitimately serve construction companies in many ways. This article describes four types of mobile apps to consider for areas such as project management, bidding and estimating, accounting and bookkeeping, and equipment management.

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  • Can silence stifle an infringement claim?

    August / September 2013
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 538

    Abstract: They say silence is golden. But in one recent case, a patentee’s silence after sending a demand letter had a marked impact on the resulting decision handed down by the U.S. Court of Appeals for the Federal Circuit. The court agreed with the lower court’s finding that equitable estoppel barred the patentee’s infringement claims. This article shows that patentees that discover infringement must do more than simply send a demand letter. If they fail to take further action, they could end up forfeiting their claims down the road. Radio Systems Corp. v. Lalor, No. 2012-1233, March 6, 2013 (Fed. Cir.)

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  • The Y factor: Working effectively with your youngest attorneys

    Fall 2011
    Newsletter: Law Firm Management

    Price: $225.00, Subscriber Price: $157.50

    Word count: 538

    Abstract: Generation Y, or “Millennials,” are now entering the workforce in full strength. But, while new associates of every generation share certain characteristics, Millennials tend to have different attitudes regarding work ethic, firm loyalty and authority. This article offers tips for making the most of their strengths.

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  • Reducing hospital readmissions is a CMS priority

    Summer 2011
    Newsletter: Healthcare Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 538

    Abstract: It’s estimated that a large percentage of hospital readmissions of elderly patients are “potentially preventable.” As a result, CMS has launched initiatives to reduce readmission rates and the associated costs. This article discusses increased CMS authority to cut payments to hospitals that have high readmission rates for a variety of conditions. It describes two broad approaches for reducing the rates and lists strategies that have helped several hospitals.

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  • Lean companies are healthy borrowers – Characteristics of efficient supply chain management

    July / August 2009
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 538

    Abstract: In a downturned economy, operating inefficiencies can push shaky companies over the edge. But healthy supply chain management can help avoid inefficiencies. Characteristics of a strong system include centralized purchasing, shared information, preferred vendors, tight shipping policies and lean inventory practices.

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