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Showing all 13 results

  • Prescription for copyright protection: Register stat!

    June / July 2020
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 601

    Abstract: Copyright protection generally takes effect as soon as an original work is created, but it might not be as extensive as some think. To get the full protection, including the ability to sue for infringement, the work must be registered with the U.S. Copyright Office — ASAP. This article covers a recent case in which the copyright holder learned the risks of delaying registration the hard way. Southern Credentialing Support Svcs., LLC v. Hammond Surgical Hosp., LLC, No. 18-31169, Jan. 9, 2020, 5th Cir.

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  • Beware of forensic accounting issues when calculating lost profits

    November / December 2019
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 601

    Abstract: Estimating lost profits isn’t always cut and dried. It’s important to look behind the numbers for signs that they might have been manipulated or falsified. This article describes how financial experts calculate lost profits and how professional skepticism helps ensure those calculations are reasonable.

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  • Beware of forensic accounting issues when calculating lost profits

    November / December 2019
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 601

    Abstract: Estimating lost profits isn’t always cut and dried. It’s important to look behind the numbers for signs that they might have been manipulated or falsified. This article describes how financial experts calculate lost profits and how professional skepticism helps ensure those calculations are reasonable.

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  • Pluses and minuses of paying your board

    April / May 2018
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 601

    Abstract: Some nonprofits today are considering compensating board members for their services, thinking they might be able to attract better qualified leaders. This article outlines the pros and cons of board payments, including factors to consider in making the decision and developing a compensation policy.

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  • Appraisal or evaluation? A look at the rules

    Winter 2018
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 601

    Abstract: When valuing real estate in connection with lending transactions, banks often hesitate to rely on evaluations in lieu of appraisals — even though they can be quicker and more cost-effective. That’s usually because they fear criticism from examiners. This article looks at the federal banking agencies’ regulations and notes the circumstances under which the rules permit using evaluations as part of an appropriate real estate valuation program.

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  • Using audit techniques can help you shape your future

    Spring 2017
    Newsletter: Profitable Solutions for Nonprofits

    Price: $225.00, Subscriber Price: $157.50

    Word count: 601

    Abstract: Whether or not a nonprofit uses an independent auditor once a year, it can employ moves from an auditor’s playbook to get a better view of the organization’s revenue picture. This article discusses techniques such as pinpointing year-to-year trends and benchmarking to other nonprofits, which can be useful in planning a nonprofit’s short- and long-term future.

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  • Stop, thief! Court lowers bar for injunctions against infringers

    June / July 2016
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 601

    Abstract: Recently, the Federal Circuit ruled in a patent infringement case that, to establish irreparable harm, an infringing feature doesn’t have to be the exclusive driver of demand for the infringing product. This article summarizes the case and explains why showing infringement can be difficult — if not impossible — when dealing with technological devices with thousands of features. Apple Inc. v. Samsung Electronics Co., Ltd., Dec. 16, 2015, Nos. 2015-1171, 2015-1195, 2015-1994 (Fed. Cir.)

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  • It’s a new generation – The topsy-turvy ride of PPMCs

    Fall 2014
    Newsletter: Rx for Practice Management / Practice Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 601

    Abstract: Physician practice management companies (PPMCs) rose and fell during the 1990s. After acquiring dozens of medium-to-large multispecialty and single-specialty physician practices, most of these organizations failed and declared bankruptcy. The consensus is that the PPMC concept didn’t work because it was both premature and poorly executed. But now, a new generation of PPMCs has emerged with a stronger value proposition. This article explains how PPMCs can fill several gaps in the abilities of physician practices to thrive in a highly dynamic health care environment.

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  • How to protect your LLC investments

    March / April 2014
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 601

    Abstract: Real estate owners and developers often form limited liability companies (LLCs) to hold title to property. One key reason for making the switch is that LLCs limit personal liability. While these entities do offer protection from personal liability for the debts and liabilities of the entity itself, some exceptions exist that could drain an owner’s or developer’s personal finances. This article discusses some of the ways that personal liability can exist and how it can be minimized.

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  • Excess earnings method – Higher valuation of law practice prevails in divorce case

    November / December 2013
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 601

    Abstract: In divorce, the value of a spouse’s interest in a professional practice can play a significant role in the final financial outcome. However, such appraisals can result in a range of values. In one recent case, Wright v. Wright, the spouse’s expert used a methodology to arrive at a value three times higher than that of the husband’s expert. This article explains why the court disputed the husband’s contention that this “bottom-up” method didn’t apply.

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  • Give away your company (to save estate taxes)

    February / March 2009
    Newsletter: Trendlines

    Price: $225.00, Subscriber Price: $157.50

    Word count: 601

    Abstract: Many business owners count their companies among their most valuable assets. From this perspective, it might seem unfathomable to consider giving away business interests. But, to reduce the estate tax cost at death and enhance the business succession plan, business owners may want to do just that. This article explains why.

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  • Don’t “wage” war with the IRS – Review S corporation compensation to help ensure it will pass muster

    September / October 2008
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 601

    Abstract: The payment of reasonable compensation to S corporation shareholders is high on the IRS’s list of audit concerns. That’s because S corporations that make distributions of profits in lieu of salaries to employee shareholders enjoy significant savings on employment taxes. In recent years, auditors have been scrutinizing S corporation salaries and recharacterizing distributions of profits as wages when they feel that shareholder compensation is unreasonably low. The result: Affected businesses receive an unpleasant surprise in the form of a bill for unpaid employment taxes, plus penalties and interest. This article offers advice on how to determine reasonable compensation.

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  • How normalized earnings paint a true-to-life financial picture

    Summer 2008
    Newsletter: Expert / Valuation & Litigation Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 601

    Abstract: To reach an accurate business value, a company needs to work with a professional valuator to determine its normalized earnings. This article explains why normalized earnings provide a more complete view of a company’s financial position and facilitate easier comparison with other companies. Among the types of adjustments discussed are revenue, depreciation, compensation, related-party transactions and inventory.

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