545
Showing all 13 results
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Forced buyout: Court opts for modified liquidation value
January / February 2023
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 545
Abstract: The Michigan Court of Appeals has issued a ruling in a 15-year legal battle over a forced buyout that’s bounced back and forth between the trial and appellate courts. This article discusses the reasons the appellate court affirmed the “modified liquidation value” that the lower court assigned to the family-owned holding company — even though the valuation didn’t account for certain assets and included liquidation expenses. Pitsch v. Pitsch Holding Co., No. 356184 (Mich. App. May 12, 2022).
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Is blockchain the future of banking?
Fall 2022
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 545
Abstract: Blockchain, the technology behind Bitcoin and other cryptocurrencies, has been in the news a great deal in recent months. The uses of blockchain go well beyond cryptocurrency. This article points out that its potential benefits for banks have led many to believe that blockchain is poised to transform the industry. It explains how blockchain works and how it can be useful for a variety of banking functions.
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Vetting subcontractors is more important than ever
Spring 2021
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 545
Abstract: General contractors must work hard to recover from project shutdowns/slowdowns caused by the pandemic and capitalize on what could be a stronger economy ahead. In this environment, vetting subcontractors for quality work and financial stability is more important than ever. This article reviews some basic tenets of prequalification.
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Economic damages: Total business loss evidence allowed in recent case
July / August 2018
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 545
Abstract: The Eighth Circuit Court of Appeals recently issued a surprising decision: It allowed a qualified damages expert to present a conclusion for the loss of a company’s entire value in a case where the plaintiff continued to operate after the defendants’ alleged wrongdoing. This article summarizes this case. West Plains L.L.P., dba CT Freight Co. v. Retzlaff Grain Co. Inc., dba RFG Logistics, et al, 870 F.3d 774, No. 16-2650, 8th Cir., August 30, 2017
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Will innocent, immaterial inaccuracies defeat copyright registration?
June / July 2018
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 545
Abstract: Mistakes happen — but, thanks to a new ruling by the Eleventh Circuit Court of Appeals, mistakes in a copyright registration application don’t necessarily doom the resulting registration. This article summarizes a case finding that the registration will be upheld unless it contains material inaccuracies and the registrant intended to conceal relevant information from the Copyright Office. Roberts, II v. Gordy, No. 16-12284, Dec. 15, 2017, 11th Cir.
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Data visualization helps banks combat money laundering
Fall 2016
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 545
Abstract: As federal banking regulators intensify their scrutiny of Bank Secrecy Act and Anti-Money Laundering compliance, community banks need to become more proactive in combating money laundering. One potential tool worth considering is data visualization software. This article examines recent compliance requirements and how to effectively incorporate data visualization software into a bank’s antifraud lines of defense.
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Franchise fever – Take these steps before changing your brand lineup
January / February 2016
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 545
Abstract: An auto dealer might dream about adding an automobile brand to its dealership’s offerings or swapping a lackluster brand for a franchise with greater promise. But this article explains how smart dealers will take a hard look at their options, and what they entail, before forging ahead.
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The OMB rule on indirect costs: What you need to know
Fall 2015
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 545
Abstract: Nonprofits need to get up to speed on their rights and responsibilities under the Office of Management and Budget’s new rule requiring agencies and other entities allocating federal dollars to reimburse organizations for indirect costs (also known as administrative or overhead costs). If they don’t learn the ins and outs of the new rule, they risk forfeiting reimbursement dollars. This article explains how reimbursement is determined and what nonprofits should be doing now to prepare for the change.
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Can you defer taxes on advance payments?
September / October 2014
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 545
Abstract: Many businesses receive payment in advance for goods and services. Generally, these payments are included in taxable income in the year they’re received, even if a portion of the income is deferred for financial reporting purposes. But there are exceptions. This article lists some of the items that qualify for limited deferral of income related to advance payments; explains how to defer income if there’s no applicable financial statement; and discusses IRS clarifications for gift cards.
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New patent office procedures take effect
Spring 2014
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 545
Abstract: Since 2013, American inventors have faced new rules for filing and challenging patents on their products and systems. These new rules are part of the Leahy-Smith America Invents Act of 2011 (AIA), a sweeping overhaul of the nation’s patent system that took years to finalize. Many of these rules are of particular interest to manufacturers, a sector that frequently finds itself on either side of, or as a third party to, disputes over inventions. This article explains how the AIA’s new procedures can allow disputes to be settled more quickly and less expensively than in the past.
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Provide for your spouse, then your kids, with a QTIP trust
January / February 2014
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 545
Abstract: Some people may want to provide for their spouse after their death but ensure that their children ultimately receive the inheritance they want to provide for them. Or they may have concerns about transferring assets to their spouse outright. Or they might also want to minimize gift and estate taxes. A great option to consider is a qualified terminable interest property, or “QTIP,” trust. This article explains how a QTIP can achieve estate planning goals while offering tax advantages.
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Integrating doctors with hospitals: A prerequisite for reform
Spring 2012
Newsletter: Healthcare Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 545
Abstract: Market forces, reform legislation and survival-based financial strategies are pushing hospitals toward close integration with their physicians. This entails a true intermingling of their decisions, activities, values and desires — not simply joint ventures, working relationships or shared risk. But doing so will take careful planning and execution. This article looks at the basic phases in any hospital’s integration program.
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Making sense of multistate taxation
May / June 2010
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 545
Abstract: To trigger a state’s income or sales and use taxes, a business must have a substantial connection — or nexus — with that state. Historically, that meant a physical presence in the state. But, in today’s digital age, most companies — even small ones — do business beyond their state’s borders, and cash-starved states are eyeing out-of-state businesses as potential revenue sources. Ever-changing rules regarding what constitutes nexus increase the risk that multiple states will attempt to tax the same income. Congress might act to establish uniform standards, but, in the meantime, it’s important that businesses review their activities in each state for potential tax liability.