559

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  • Individual taxpayers, remember the rescue!

    June 2021
    Newsletter: Tax & Business Alert

    Price: $225.00, Subscriber Price: $157.50

    Word count: 559

    Abstract: Many individual taxpayers fondly recall the stimulus payments issued this spring under the American Rescue Plan Act. However, the law contains plenty of other provisions also worth remembering. This article reviews four highlights. A sidebar looks at the income exclusion for unemployment benefits.

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  • “Method of preparation” involving natural phenomenon is patent-eligible

    February / March 2021
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 559

    Abstract: The U.S. Court of Appeals for the Federal Circuit has taken the unusual step of modifying and clarifying an earlier opinion considering whether an invention related to a natural phenomenon was patent-eligible. Although the case deals with a “method of preparation,” this article looks at why it may also provide some valuable clues on how best to structure diagnostic claims to increase the odds of patent eligibility. Illumina, Inc. v. Ariosa Diagnostics, Inc., No. 19-1419 (Fed. Cir. Aug. 3, 2020); Association for Molecular Pathology v. Myriad Genetics, Inc., 569 U.S. 576 (2013).

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  • The TCJA effect: Qualified residence interest

    February 2020
    Newsletter: Tax & Business Alert

    Price: $225.00, Subscriber Price: $157.50

    Word count: 559

    Abstract: The Tax Cuts and Jobs Act (TCJA) made a significant impact on the deductibility of various types of interest expense for individuals. One area affected is qualified residence interest. This article reviews the TCJA’s effect on this type of interest. A sidebar looks at the law’s impact on investment interest.

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  • SEC rule provides guidelines on Form 10-K summaries

    October / November 2016
    Newsletter: Public Company Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 559

    Abstract: In June 2016, the SEC approved an interim final rule expressly permitting public companies to include summaries in their Form 10-K annual reports. While the new rule doesn’t expand the information that may be included in Form 10-K — companies were already allowed to provide summaries — it does impose new requirements and restrictions on such summaries. This article reviews the new rule.

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  • Attorney at law … or not so much?

    January / February 2016
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 559

    Abstract: One might think that an attorney performing contract work for a law firm is indisputably engaged in the “practice of law.” But, as this article explains, a recent decision by an appellate court addressed this very matter. At stake was whether the plaintiff’s employer had violated the overtime provisions of the Fair Labor Standards Act.

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  • Building and maintaining a quality board of directors

    Summer 2015
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 559

    Abstract: All community banks should review the composition of their board of directors and develop strategies for recruiting and retaining quality directors and evaluating their effectiveness. This article discusses regulatory expectations, recruiting goals, and attracting and maintaining these top-notch leaders.

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  • Are you covered? — Internal controls fight technology-related fraud

    Fall 2012
    Newsletter: Profitable Solutions for Nonprofits

    Price: $225.00, Subscriber Price: $157.50

    Word count: 559

    Abstract: The ability to accept and make online payments and maintain databases with detailed profiles of constituents offers obvious benefits to nonprofits under constant time and money pressures. But it may also be subject to fraud attempts that can dodge traditional internal controls. This article discusses measures that are available to combat these risks. In particular, it shows how to prevent fraud when making or accepting online payments and explains how to protect cardholders’ privacy.

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  • Bankers need to evaluate receivables with caution

    October / November 2012
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 559

    Abstract: Some borrowers exaggerate their receivables to get a loan. Savvy bankers, however, know what to look for on the receivables end so that they don’t get duped. This article explains how to look out for fictitious sales, identify borrowers at risk, and look beyond the figures on financial statements.

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  • Reaping the benefits of an employee retirement plan

    Fall 2011
    Newsletter: Manufacturer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 559

    Abstract: For manufacturers, establishing a retirement plan makes their company more attractive to potential hires and translates into tax benefits. And the IRS has provided several recent initiatives to encourage participation among employers and employees. This article discusses the features of defined-benefit plans and defined-contribution plans and how to maintain a plan once it’s in place.

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  • Distressed assets – Online auctions ease sales

    Fall 2010
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 559

    Abstract: Banks looking to sell troubled loans should consider online auctions as a part of their strategy. These auctions can streamline the sales process and expose the bank’s distressed assets to a large pool of potential bidders. But they require careful due diligence. This article lists several auction sites, explains how an auction house works, and offers ways to minimize risks.

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  • Helping hands: An outside advisory board can be just what your closely held business needs

    Spring 2009
    Newsletter: Management & Tax Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 559

    Abstract: Whether you have plans to launch a new business, your existing business is facing new challenges, or you just want a team of professionals on hand to offer objective advice, creating an outside advisory board can help. This article explains why you might want to create an advisory board and how to build it from the ground up.

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  • Spendthrift trusts aren’t just for spendthrifts

    March / April 2009
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 559

    Abstract: No matter what happens to the estate tax in the future, estate planning will continue to be essential for most families. That’s because tax planning is only a small component of estate planning — and usually not even the most important one at that. An equally important strategy is asset protection. And a spendthrift trust can be an invaluable tool for preserving wealth for heirs. This article explains how to use a spendthrift trust.

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