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Showing all 14 results
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Lost your job? Here are the tax aspects of an employee termination
July 2023
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 583
Abstract: Despite the robust job market, some people are still losing their jobs. For those who are laid off or terminated from employment, taxes are probably the last thing they’re concerned about. However, they may face tax implications when personal and professional circumstances change, and there may be some decisions to make.
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There’s no “I” in team – Court adds co-inventors to patents
Year End 2020
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 583
Abstract: Some types of inventions are the result of extensive collaboration, but not every collaborator qualifies as an inventor for patent purposes. The exclusion or inclusion of individuals as inventors can have significant implications, financially and otherwise. This article highlights a recent case involving a cancer treatment reviewing the concept of joint inventorship. Dana-Farber Cancer Institute v. Ono Pharm. Co., Ltd., No. 19-2050, July 14, 2020, Fed. Cir.
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Budgeting for baby
October / November 2020
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 583
Abstract: According to the U.S. Department of Agriculture, the cost of raising a baby to age 18 can top $230,000, after factoring in generally higher housing costs, health care and other expenses — but before including college costs. In light of these facts, this article suggests several steps that will help bolster a family’s financial stability, including obtaining the right kinds of insurance and reviewing tax breaks for dependent care.
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Attorneys’ fees awards in trademark cases – Appellate court lowers the bar
June / July 2020
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 583
Abstract: When most people think about what it takes to qualify as “exceptional,” they probably imagine a fairly high bar. That’s not how the U.S. Court of Appeals for the Seventh Circuit sees it, though — at least when it comes to the standard for awarding attorneys’ fees to prevailing defendants in trademark litigation. This article discusses a recent trademark law case, in which the court joined most federal courts of appeal in applying a looser test in the wake of a 2014 U.S. Supreme Court ruling, which had arisen in a patent case. LHO Chicago River, LLC v. Perillo, No. 19-1848, Nov. 8, 2019, 7th Cir.
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Tackling staffing shortages in a seller’s market
Spring 2020
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 583
Abstract: Nonprofits, which frequently offer lower salaries than for-profits, are at a particular disadvantage in an economy near full employment. Employers need to take a fresh look at their recruiting practices, and this article offers tips for attracting the best job candidates. Suggestions also are made for retaining those candidates after they become part of your organization.
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Improving your organization’s surveys
April / May 2019
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 583
Abstract: Some nonprofits are unimpressed by the results of surveys they’ve sent to members, donors, sponsors and other constituents. This article guides nonprofit leaders as they rethink their organizations’ survey format and practices. Focus, tone, format and online help are among the areas discussed.
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Business interruption insurance can help mitigate disaster
Fall 2018
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 583
Abstract: A natural disaster could stop any construction company in its tracks or even put it out of business. For this reason, it’s a good idea for contractors to at least consider business interruption insurance. This article discusses how the coverage works and suggests some good questions to ask when shopping for a policy.
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Know the difference between a hostile and merely unhappy work environment
January / February 2018
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 583
Abstract: A supervisor made rude remarks related to an employee’s hearing difficulties. Was it enough for the employee to establish a hostile work environment under the Americans with Disabilities Act? As this article relates, the Third Circuit considered the frequency and severity of the harassment as well as whether it was physically threatening or interfered with the employee’s work. Cassandra Ballard-Carter v. The Vanguard Group, No. 16-3382, August 9, 2017 (3rd Cir.)
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Lack of profit objective dooms deductions for real estate activities
July / August 2017
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 583
Abstract: Some people are drawn into the real estate game largely for the potential tax benefits — such as leveraging any real estate losses into deductions for business expenses. There’s a catch, though: If the IRS finds a lack of profit motive, the IRS will limit and perhaps disallow the deductions altogether. This article summarizes the case of one taxpayer who recently learned this the hard way. Long v. Comm’r, T.C. Summ. Opin. 2016-88, Dec. 20, 2016 (Tax Ct.)
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A look at the “fraud triangle” and beyond
Summer 2015
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 583
Abstract: Fraud experts have long suggested that the presence of three conditions, known as the “fraud triangle,” greatly increases the likelihood that an organization will be defrauded by its employees. This article discusses the three factors — pressure, rationalization and opportunity. It also introduces new fraud configurations, the “fraud diamond” and the MICE (Money, Ideology, Coercion and Ego) model.
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Capital gains may be trapped inside your trusts
January / February 2015
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 583
Abstract: Many families today are attempting to reduce their tax bills by distributing trust income to beneficiaries in lower tax brackets. But it’s not always possible to distribute capital gains. If long-term gains remain “trapped” inside a trust, they’ll be taxed at rates as high as 23.8%. But this article discusses steps that might be taken to liberate capital gains from a trust and shift the income to beneficiaries.
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Loans between businesses and their owners – Why you need to dot the “i’s” and cross all the “t’s”
January / February 2015
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 583
Abstract: It’s quite normal for closely held businesses to transfer money into and out of the company. But it’s critical that they make those transfers correctly. If not, they might run up against the IRS — the service looks closely at how such transactions are characterized: Are they truly loans or an advance? This article explains the tax advantages of loans and what’s necessary for them to pass muster with the IRS.
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Easements on mortgaged properties – Appeals court paves way for charitable deduction
March / April 2013
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 583
Abstract: Savvy property owners are always looking for ways to reduce their income taxes. Now, thanks to a ruling by the U.S. Court of Appeals for the First Circuit, owners may be able to claim a deduction for donating conservation easements on their properties even if those easements are subject to a mortgage. This article discusses the “extinguishment provision” that was at the heart of the dispute in this case. Kaufman v. Commissioner (1st Cir. 2012).
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529 plans – A college savings strategy that makes the grade
March / April 2008
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 583
Abstract: As the cost of a college education continues to soar, it’s more important than ever to design an investment strategy that prepares your family for this major expense. The 529 plan has now emerged as perhaps the most powerful tool for financing higher education costs. This article focuses on the tax advantages of 529 plans.