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Showing 17–24 of 24 results
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Gifting: It’s no hobby
Summer 2013
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 541
Abstract: Everyone who’s built up some wealth needs a well-thought-out gifting strategy — both for estate planning purposes and for minimizing the taxes they and their loved ones could face in the here and now. This article discusses the impact of the American Taxpayer Relief Act of 2012 on gift, estate and generation-skipping transfer tax rates and exemptions. It also discusses gift tax exclusions, family limited partnerships and annuity trusts as part of a gifting strategy.
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Copyright infringement damages: Doing the math
July / August 2012
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 541
Abstract: Technological leaps and bounds made in the past decade have opened up a virtual playground for copyright infringers. But they may find themselves liable for significant damages down the road. This article talks about the potential liability under the Copyright Act and the Digital Millennium Copyright Act and the different approaches courts have used to compute losses resulting from infringement.
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Using survey results in false advertising claims
February / March 2012
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 541
Abstract: False advertising lawsuits often rely on consumer survey evidence to show that advertising claims are misleading. So it wasn’t surprising that one liquor company used a consumer survey to claim that a competitor’s “Havana ClubTM” rum misled consumers into believing that the rum was made in Cuba, even though the label specifically identified Puerto Rico as the source. But this article shows that, in this case, a survey wasn’t enough. Citation: Pernod Ricard USA, LLC v. Bacardi U.S.A., Inc., No. 10-2354, Aug. 4, 2011 (3rd Cir.)
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Construction Success Story — Contractor eases into the benefits of e-filing
January / February 2012
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 541
Abstract: This issue’s “Construction Success Story” focuses on a contractor who met with his advisor to discuss a recently passed state law that required taxpayers to file forms, as well as pay taxes and fees, electronically. He was a little worried about the transition to a paperless method. But the advisor explained that, by investing in an e-filing application that the contractor could integrate into his existing construction-specific accounting and payroll software, he could direct the e-filing program to pull information already in his records and fill out many portions of the forms automatically, thereby saving time and money and increasing accuracy.
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Think before you move – When relocating your operations, seek financial advice
Summer 2010
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 541
Abstract: Manufacturers are increasingly involving senior financial executives and outside financial advisors in their site-selection and relocation plans. The reason? Executives realize that facility relocation and expansion must be as heavily scrutinized as other capital expenditures. Factors such as the price and availability of labor, taxes and financial incentives associated with the new location can either benefit a bottom line — or wreak havoc on it.
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I’ll take a pass – Use a qualified disclaimer to forgo an interest in property
February / March 2010
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 541
Abstract: Estate planning isn’t static — after a plan is created, life continues and circumstances likely will change. Estate tax laws also might change, warranting different strategies. A qualified disclaimer is one estate planning tool that provides some flexibility. A disclaimer is an irrevocable and unqualified refusal to accept an interest in property; if the disclaimer is “qualified,” the property will be redirected without negative gift or estate tax consequences. A person who is in line to inherit a significant amount of assets, but has a particular set of tax circumstances that make it unwise to accept further wealth, should consider using a disclaimer to pass the wealth on to another beneficiary.
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Worth its weight in gold – Building long-term relationships with your employees
Fall 2008
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 541
Abstract: Low turnover is important to the success of most companies. Employees who’ve been with you for years are likely to be very proficient at their jobs. Plus, they’ve probably developed long-term relationships with your customers, suppliers and other stakeholders and understand how to keep them happy. Because high turnover increases recruitment costs and results in decreased productivity, creating an environment that fosters worker retention is a challenge worth taking on. This article offers some tips on how to do just that.
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When do subsequent events count?
September / October 2008
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 541
Abstract: Events that occur after the valuation date — such as key person losses, natural disasters or post-valuation transactions — complicate business appraisals. Fortunately, experienced business valuators understand how to navigate the treacherous waters of subsequent events. This brief article explains some considerations that may cause a valuator to factor a subsequent event into the analysis. Even though valuators generally disregard events that occur after the valuation date, numerous exceptions to this rule exist.