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Showing 1–16 of 17 results

  • The limits of artificial intelligence – PTO restricts “inventorship” to natural persons

    October / November 2020
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 564

    Abstract: Decades after “2001: A Space Odyssey” hit theaters, artificial intelligence (AI) is finally gaining ground in everyday life — but not without legal limits. The U.S. Patent and Trademark Office (PTO), for example, recently ruled that AI systems can’t be listed as an “inventor” on a patent application. This article discusses why the agency found that the application required identification of a natural person as inventor. In re Application of Application No.: 16/524,350, No. 50567-3-01-US, April 27, 2020, U.S.P.T.O.

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  • Taxable vs. tax-advantaged: Where to hold investments

    November 2018
    Newsletter: Tax & Business Alert

    Price: $225.00, Subscriber Price: $157.50

    Word count: 564

    Abstract: When investing for retirement or other long-term goals, people usually prefer tax-advantaged accounts. But traditional taxable accounts may still make more sense for certain investments. This article discusses the difference between “taxable” and “tax-advantaged” and which vehicles tend to work the best where. A sidebar looks at the categories of rules for dividends.

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  • TCJA draws a silver lining around the individual AMT

    September 2018
    Newsletter: Tax & Business Alert

    Price: $225.00, Subscriber Price: $157.50

    Word count: 564

    Abstract: The TCJA didn’t eliminate the individual AMT. But the law did draw a silver lining around it. Revised rules now lessen the likelihood that many taxpayers will owe substantial taxes under the AMT for 2018 through 2025. This article explains why. A sidebar warns higher-income taxpayers that they are now back in the AMT spotlight.

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  • Financial metrics at your fingertips – Using dashboard reports to keep your loans on track

    August / September 2017
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 564

    Abstract: When a company is floundering or in between reporting periods, it’s helpful for lenders to have access to a quick report that simplifies financial information into an easy-to-read summary. This article explains that a dashboard report provides the essentials to help lenders take the necessary steps to shore up or salvage a loan. In addition to describing what information dashboard reports typically contain, the article notes that nothing can replace yearly full and comprehensive financial statements from borrowers.

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  • IRC Section 1231 – It’s the best of both worlds

    March / April 2016
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 564

    Abstract: Section 1231 of the Internal Revenue Code (IRC) provides that gains on the sale of qualified property (property used in a business held more than one year) are eligible for capital gains treatment (vs. ordinary income). This article explains the rule’s requirements and how it can apply to property sold by owners or developers.

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  • 4 digital marketing tips

    November / December 2015
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 564

    Abstract: This article offers auto dealerships four tips to keep in mind while devising or enhancing an online and digital marketing strategy. The tips are aimed at taking full advantage of the sales and marketing opportunities offered by digital technologies in order to generate more leads and boost sales.

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  • Rounding up recent accounting developments

    October / November 2015
    Newsletter: Public Company Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 564

    Abstract: Keeping up with changing accounting standards is critical to every public company’s well-being. This article explains why it’s important to review recent developments that affect consolidation, pushdown accounting, hedge accounting, lease accounting, and debt issuance costs.

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  • Size matters – Understanding blockage discounts on publicly traded stock

    September / October 2015
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 564

    Abstract: Discounts for lack of marketability and lack of control are well known to attorneys whose practices commonly call for valuations. A lesser-known type of discount could, however, also lead to discounts that have a significant impact on estate and gift tax planning, as well as divorce cases and a variety of other types of litigation. This article explains why the specific facts and circumstances surrounding a block of stock will determine whether a blockage discount applies.

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  • Should you keep your trust a secret?

    May / June 2014
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 564

    Abstract: Worried that the prospect of a large inheritance might harm their children’s work ethic, some people establish “quiet trusts,” also known as “silent trusts.” In other words, they leave significant sums in trust for their children; they just don’t tell them about it. But this article lists several disadvantages of this approach. It argues that an “incentive trust,” which is known to the beneficiaries and which specifies conditions they must meet to be eligible for distributions, can do a better job of encouraging a sense of responsibility.

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  • Why a private annuity is a powerful estate planning tool

    March / April 2014
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 564

    Abstract: Affluent families looking for ways to reduce their gift and estate tax exposure should consider private annuities. Under the right circumstances, a private annuity can generate significant tax savings. A 2013 U.S. Tax Court decision that approved the use of a deferred private annuity for estate planning purposes has potentially made this tool even more powerful. This article explains how a private annuity works and the advantages of deferral.

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  • BIM 2013: Where this technology is headed

    Winter 2013
    Newsletter: On-Site

    Price: $225.00, Subscriber Price: $157.50

    Word count: 564

    Abstract: Building information modeling (BIM) can no longer be called “new.” But this construction technology keeps evolving, adding functionality and growing in importance. BIM enables anytime, anywhere collaboration among everyone from the owner to subcontractors. This article shows where BIM is headed and how important it could be to construction companies.

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  • Inequitable conduct dooms drug patents

    October / November 2012
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 564

    Abstract: A drug company holding two pharmaceutical patents on a chemotherapy cancer drug sued three other companies for infringement when they applied for FDA approval to market generic versions. But the district court ruled that the patents were unenforceable for inequitable conduct because the inventor intentionally withheld from the PTO two prior art references that were material to the drug’s patentability. It also held that the patents were invalid for obviousness. This article explains why this verdict survived on appeal, along with the lessons to be learned. Citation: Aventis Pharma S.A. v. Hospira, Inc., No. 2011-1018, April 9, 2012 (Fed. Cir.); Therasense, Inc. v. Becton, Dickinson Co., 2008-1511, -1512, -1513, -1514, -1595, May 25, 2011 (Fed. Cir.)

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  • How to check your conflict of interest policy for teeth

    June / July 2011
    Newsletter: Public Company Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 564

    Abstract: All public companies need a conflict of interest policy — but it’s not enough to simply have one. Companies also need to ensure their policy is effective. This article discusses the importance of creating a policy that covers all potential areas of conflict and auditing it periodically to ensure that it’s effectively mitigating the risks associated with actual or perceived conflicts.

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  • D&O insurance allows your board to do good, safely

    Winter 2011
    Newsletter: Nonprofit Observer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 564

    Abstract: In the corporate world, directors and officers (D&O) liability insurance is considered a must-have. Unfortunately, many nonprofits fail to obtain this type of coverage because they think they’re less likely to have litigation concerns. But hundreds of nonprofits are sued every year. This article helps nonprofits determine if they need D&O insurance, and if so, what coverage they should or shouldn’t obtain.

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  • Roughed up: Muscle mag ads affect patentability

    April / May 2010
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 564

    Abstract: Muscle magazines rarely enter into discussions of patentability. But a recent case involving a nutritional supplement turned on several advertisements that ran in a body-building periodical. The defendant in this infringement case argued that the plaintiff’s patent was invalid, because the invention was anticipated or rendered obvious by a number of similar supplements advertised in fitness periodicals. The court’s decision means current and prospective patent holders should probably reconsider the implications of advertisements when it comes to their inventions.

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  • Tax Tips – Accelerated depreciation for building improvements – Are you a trader or an investor? – Dipping into retirement savings comes at a high price

    March / April 2009
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 564

    Abstract: News items briefly discussed are the accelerated depreciation for building improvements, determining trader status and dipping into retirement savings withdrawals.

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