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Showing 1–16 of 19 results
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Patent damages – Federal Circuit clarifies apportionment of lost profits
January / February 2018
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 599
Abstract: In Mentor Graphics Corporation v. EVE-USA, Inc., et. al, the U.S. Court of Appeals for the Federal Circuit provided welcome guidance on apportionment of lost profits in patent infringement cases. This article explains the Panduit test and how the court used it to decide this case. Mentor Graphics Corporation v. EVE-USA, Inc., et al., Nos. 2015-1470, 2015-1554, 2015-1556, U.S. Court of Appeals, Fed. Cir., Mar. 16, 2017 Panduit Corp. v. Stahlin Bros., 575 F.2d 1152 (6th Cir. 1978)
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Should you name a trust as IRA beneficiary?
November / December 2017
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 599
Abstract: An IRA is a popular vehicle to save for retirement, and it can also be a powerful estate planning tool. Some people designate a trust as beneficiary of their IRAs, but is that a good idea? This article explores the benefits and pitfalls of naming a trust as an IRA beneficiary.
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Reap the tax benefits of a qualified small business retirement plan
Fall 2017
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 599
Abstract: An employer-sponsored retirement plan is an attractive way for executives and employees to save for their retirement — and for the company to enjoy the tax advantages of setting one up. This article explores the features of three types of plans: SEPs, SIMPLE IRAs and Safe Harbor 401(k)s.
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Exercise caution with joint venture financing
September / October 2017
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 599
Abstract: With the real estate market on the rise in many parts of the country, developers may have more opportunities to obtain financing through joint ventures. Such arrangements can certainly pay off, but developers must take care before jumping in. This article takes a look at several issues the prospective partners should address early on.
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Don’t overlook the domestic production activities deduction
January / February 2017
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 599
Abstract: The domestic production activities deduction provides a generous tax break for certain “domestic production activities.” Unfortunately, many businesses overlook this valuable tax break because they believe it’s only for manufacturers. This article explains that in fact the deduction is available to a wide range of businesses. It also explains how temporary and proposed regulations may affect a company’s eligibility for the tax credit.
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New rules on customer due diligence – FinCEN answers frequently asked questions about beneficial ownership
Winter 2017
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 599
Abstract: As a result of an action in May 2016 by the Financial Crimes Enforcement Network (FinCEN), financial institutions will be required to verify the identities of the beneficial owners of their legal-entity customers when the owners open new accounts. This article answers some questions regarding the new due diligence rules, such as which institutions are covered and who a beneficial owner is. The article also notes that banks should have a plan to ensure that the policies and procedures are in place to collect information about the beneficial owners of legal-entity customers.
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Enhance your operations with benchmarking
Spring 2016
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 599
Abstract: Benchmarking is the process of comparing one’s business processes and performance metrics with your own historical data or those of other, similar companies. In doing so, contractors can learn how to enhance their operations. This article explores the distinction between internal and external benchmarking, and it explains how to pick the right data points and gather the most useful information.
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Key performance indicators – Which ones should you measure and monitor?
Winter 2016
Newsletter: Auto Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 599
Abstract: Key performance indicators (KPIs) are quantifiable measurements of a dealership’s financial performance that can be used to gauge progress toward goals. This article discusses the variety of KPIs and how dealer-owners can choose the right set to measure performance at their stores.
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Get smart with “smart buildings”
November / December 2015
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 599
Abstract: Smart buildings are bringing dramatic changes to the real estate industry. As owners and investors begin exploring how these technologies can help them and their bottom lines, they’ll likely continue to jump on the proverbial bandwagon sooner rather than later. This article explains that, while smart buildings typically provide some green benefits (that is, benefits related to energy and sustainability), they also go beyond energy efficiency to address operational issues — such as building and equipment performance and maintenance — that, in turn, allow better capital planning.
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Iceberg ahead! Don’t let undercapitalization sink your firm
Summer 2015
Newsletter: Law Firm Management
Price: $225.00, Subscriber Price: $157.50
Word count: 599
Abstract: When a law firm experiences several negative financial events, it could become seriously undercapitalized. This article describes two types of capital — working and long-term — and how firms can estimate how much of each they need. It also suggests solutions for firms that are short of their ideal capital reserves.
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Considering a co-worker’s power to prompt a termination
November / December 2014
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 599
Abstract: All employees presumably know that their supervisors have the power to terminate them. But employers need to be on guard when one co-worker is trying to get another terminated. This article discusses the case of Velazquez-Perez v. Developers Diversified Realty Corp., recently heard by the U.S. Court of Appeals for the First Circuit, which provides an instructive example. Velazquez-Perez v. Developers Diversified Realty Corp., No. 12-2226, May 23, 2014 (1st Cir.)
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Price erosion theory supports patent infringement award
March / April 2014
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 599
Abstract: Calculating patent infringement damages for lost profits or reasonable royalties is almost always complicated, especially when it involves the theory of price erosion. Although price erosion can be difficult to establish, it can lead to significant damages awards — as the defendants learned the hard way in a case involving high-efficiency power converter systems. This article explains why the appeals court concluded that there was sufficient evidence for the jury to have accepted the plaintiff’s pricing estimate.
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Decant a trust to add trustee flexibility
May / June 2013
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 599
Abstract: This article discusses “John,” who is the trustee of his deceased brother’s irrevocable trust. In light of the recently enacted estate tax laws, as well as changing circumstances surrounding his brother’s family, John would like additional flexibility in adapting the trust to the new laws and evolving family situation. One of his options is to decant the trust. Decanting would allow him to use his distribution powers to “pour” funds from the trust into another trust with different terms. Even though this strategy is permitted in many states, decanting laws can vary dramatically among them. The article discusses some common differences.
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Crossing the (state) line – If expansion plans call for doing business in other states, factor in tax liability
Spring 2013
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 599
Abstract: Expanding companies need to do their homework before expanding into other states, even if it involves no physical presence. Such presence is still required today to trigger sales and use tax collection obligations, but many states require only a minimal presence to establish nexus for income and franchise tax purposes. This article shows how nexus is established and how a company can turn taxation by multiple states to its own advantage.
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Why financial experts should explain themselves
November / December 2012
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 599
Abstract: In a recent personal injury case, a federal district court excluded a financial expert’s testimony regarding the plaintiff’s loss of future earning capacity, finding the expert’s methodology unduly speculative. But the Sixth U.S. Circuit Court of Appeals reversed and ordered a new trial on damages. Why? Because it found that the lower court had confused the concepts of lost earning capacity and lost earnings. This article explains why it’s critical for financial experts to provide the reasoning behind their damages calculations when they testify. Citation: Andler v. Clear Channel Broadcasting, Inc., 670 F.3d 717 (6th Cir. 2012)
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Going public – Understand prevailing wage laws before you bid on public works projects
Summer 2012
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 599
Abstract: As the economy continues to struggle, many contractors are adding public works projects to their repertoires just to stay profitable. Public projects can be a lucrative source of new work, but they’re also subject to complex federal and state requirements fraught with traps for the uninitiated. Prevailing wage laws are among the most treacherous. This article discusses how “prevailing wages” are determined, the record-keeping that’s necessary, and the penalties for noncompliance.