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Showing all 16 results
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Decisions, decisions – Naming a successor fiduciary is important to an estate plan
July / August 2023
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 602
Abstract: Having a backup plan is never a bad idea. Indeed, the same line of thinking applies to a person’s estate plan. Specifically, it’s important to name a successor fiduciary. This person can step in and take over if the executor or a trustee is no longer able to perform their duties. This article details a fiduciary’s duties and describes the attributes of a good fiduciary.
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Should community banks think about ESG initiatives?
Winter 2023
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 602
Abstract: An increasing number of organizations — including many banks — are embracing environmental, social and governance (ESG) initiatives. Although being a good corporate citizen may be its own reward, there’s evidence that responsible ESG practices may produce ample financial benefits. This article points out that banks might benefit from evaluating the ESG impact of their activities and considering ways to incorporate ESG practices and initiatives into their operations.
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Understanding private equity investments in defined-contribution plans
October / November 2020
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 602
Abstract: A recent “information letter” from the Department of Labor (DOL) is likely to open the doors to private equity investments by 401(k) plan participants. The DOL was responding to an inquiry from a law firm on behalf of a pair of private equity management companies exploring potential new sources of investment dollars. This article examines the letter and its implications.
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How to help borrowers build long-term value
June / July 2020
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 602
Abstract: Bringing fresh ideas and concepts to the market is how entrepreneurs succeed. But sustaining that success over time requires a different mindset. This article offers some ways to help borrowers transition to long-term sustainability and growth, such as creating business plans and developing marketing and branding strategies.
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Keeping a lid on unemployment taxes
Summer 2019
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 602
Abstract: Salaries, bonuses and payroll taxes are major expenses for manufacturers; so, unemployment insurance can represent a significant cost of doing business. This article explains the unemployment insurance system and factors that affect a company’s state unemployment tax rate, as well as highlighting proactive measures that management can take to help lower this cost.
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What makes a patent invalid due to “indefiniteness”? The role of functional language in patent applications
June / July 2018
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 602
Abstract: Although in 2014 the U.S. Supreme Court announced a standard for assessing whether patent language is fatally indefinite, the limits of the Court’s decision are still being determined. This article reviews a decision from the U.S. Federal Circuit Court of Appeals that provided additional guidance — and it seems to favor patentees. BASF Corp. v. Johnson Matthey Inc., No. 16-1770, Nov. 20, 2017, Fed. Cir. Nautilus, Inc. v. Biosig Instruments, Inc., No. 13-369, June 2, 2014, S.Ct.
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How high can you go? Participants willing to accept higher default deferral rates
Year End 2017
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 602
Abstract: It’s generally accepted that a 3% deferral rate won’t get many employees where they need to be financially as they approach retirement. Most employees will need a figure closer to 10%, yet 3% has traditionally been the most common default deferral rate used by plans that auto-enroll participants. This article highlights why this is changing.
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Is it time to revisit the research credit?
November / December 2016
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 602
Abstract: Last year’s PATH Act made the research credit permanent and expanded its benefits to certain start-ups and other small businesses that were unable to take advantage of it in past years. This article highlights the research credit and its expansion under the PATH Act.
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Employers: Exhaust all options before taking adverse action
November / December 2016
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 602
Abstract: Employers must do more than pay lip service to the Americans with Disabilities Act (ADA): They must exhaust administrative remedies before taking adverse action. This article looks at a Fourth Circuit case involving an employer that required all job applicants to submit to a drug test — and the applicant who claimed his test results were handled unfairly. Lisotto v. New Prime, Inc., No. 15-1273, May 3, 2016 (4th Cir.)
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Nothing ventured, nothing gained – Reap the rewards of signing on new customers, but beware of the risks
Year End 2016
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 602
Abstract: Working with existing borrowers to help grow their businesses can be rewarding. But sometimes you need to branch out and pursue new lending opportunities. When you do, it’s critical to “dial up” your due diligence procedures. This article discusses the importance of site visits, Internet and social media searches, and industry research before committing to a new borrower.
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How to keep your spouse in the loop, financially
April / May 2015
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 602
Abstract: It’s critical to ensure that a spouse remains in solid financial shape should he or she outlive the other. To make this happen, there are a variety of important areas to consider, such as Social Security, pensions, beneficiary designations and dual participation. This article offers information on all those options.
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Appellate court rules on lease obligations
September / October 2013
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 602
Abstract: After a lessor conveyed its interest in a property to a new lessor, a tenant completed construction work the original lessor had been obligated to perform, and then sued the new lessor for the costs. This lessor defended itself by arguing that a side agreement it had entered into with the original lessor absolved it of any and all construction-related lease obligations owed to the tenant. This article explains why that argument didn’t pass muster with an appeals court. Bright Horizons Children’s Centers, Inc. v. Sturtevant, Inc. (Mass. App. 2012).
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Playing the Internet domain name game
October / November 2011
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 602
Abstract: When an online women’s wear company tried unsuccessfully to obtain similar domain names from another company, its complaint was dismissed because there was a “total absence of competition between the businesses.” But when the other company also became a site devoted primarily to women’s fashion, the Fourth Circuit took a different view. Newport News Holdings Corp. v. Virtual City Vision, No. 09-1947, April 18, 2011 (4th Cir.)
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Do you need a hired gun? When professional association management makes sense
October / November 2010
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 602
Abstract: If a nonprofit needs help getting off the ground, or can’t afford to hire more staff to support its growth, an association management company (AMC) and its turnkey infrastructure might be the answer. This article shows how not-for-profits can rely on the AMC for recruitment, employee benefits packages, training and the other time-consuming tasks that normal growth entails. It discusses how to assess one’s needs and to evaluate AMC candidates. A sidebar lists some of the specific types of services that an AMC can provide.
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6 ways to close the technology gap
Spring 2009
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 602
Abstract: Most community banks underuse their technology systems; anywhere from 40% to 85% of the typical community bank’s technology capabilities go unused. To buck the trend, all banks should review their systems and look for ways to close this technology gap.
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The pros and cons of lease financing
Spring 2008
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 602
Abstract: When acquiring new equipment for your business, you can pay cash, finance with a loan or, in many cases, lease. Although leasing is often the easiest route to take, it may not always be the right move. This article discusses the pros and cons of leasing and explains when it’s best to use an operating lease vs. a capital lease.