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Showing 1–16 of 21 results
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Are college scholarships and grants taxable?
Fall 2023
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 617
Abstract: With students headed back to campus, college finances are on the minds of many parents. This includes parents of students who have received scholarships and grants. Obviously, these funds help relieve some of the burden of paying for college. But many parents might be wondering whether they’re taxable. This article highlights a number of different factors that may determine the answer to that question, including whether the scholarship or grant funds are being used to pay for qualified education expenses or for optional expenses.
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Are college scholarships and grants taxable?
October / November 2023
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 617
Abstract: With students headed back to campus, college finances are on the minds of many parents. This includes parents of students who have received scholarships and grants. Obviously, these funds help relieve some of the burden of paying for college. But many parents might be wondering whether they’re taxable. This article highlights a number of different factors that may determine the answer to that question, including whether the scholarship or grant funds are being used to pay for qualified education expenses or for optional expenses.
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PTO director issues critical IPR clarification
August / September 2023
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 617
Abstract: The director of the U.S. Patent and Trademark Office recently addressed confusion over how the Patent Trial and Appeal Board (PTAB) should determine whether to institute an inter partes review (IPR) of a patent when parallel litigation is already proceeding in federal district court. This article reviews the opinion, which makes clear that, while it’s possible to obtain an IPR in such circumstances, it won’t be easy. CommScope Techs. LLC v. Dali Wireless, Inc., IPR No. 2022-01242 (PTO Feb. 27, 2023).
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Court rejects “apples-to-oranges” valuation analysis as unreliable
November / December 2021
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 617
Abstract: The claim that a business valuation expert is making flawed comparisons can be devastating to the expert’s credibility and the client’s case. This article summarizes a recent Delaware Chancery Court decision to reject a damage calculation in its entirety, because the expert made an “apples-to-oranges” comparison. Dieckman v. Regency GP LP, C.A. No. 11130-CB (Del. Ch. 2021).
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Court rejects “apples-to-oranges” valuation analysis as unreliable
November / December 2021
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 617
Abstract: The claim that a business valuation expert is making flawed comparisons can be devastating to the expert’s credibility and the client’s case. This article summarizes a recent Delaware Chancery Court decision to reject a damage calculation in its entirety, because the expert made an “apples-to-oranges” comparison. Dieckman v. Regency GP LP, C.A. No. 11130-CB (Del. Ch. 2021).
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Parental priorities – How to choose a guardian for your child
May / June 2019
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 617
Abstract: For parents, naming a guardian for their minor children isn’t optional. This article helps parents choose the best candidate based on shared values and practical issues, such as physical proximity. It also makes the case for naming separate guardians for children in blended families.
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Volunteer retention – Keep old friends
Year End 2018
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 617
Abstract: Training a new volunteer is time-consuming and costly. And that’s only one reason why not-for-profit organizations want to hold on to their volunteers once they’ve come aboard. This article briefly details the real value of volunteers, and discusses training them and rewarding their accomplishments. It also spotlights some of the best ways to retain volunteers, such as by acknowledging their interests and using their talents.
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Early retirement – How to make this dream a reality
Summer 2018
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 617
Abstract: Many people dream of retiring early so they can pursue activities other than work. But making this dream a reality requires careful planning and diligent saving during the years leading up to the anticipated retirement date. This article offers suggestions to meet that goal, including building up retirement savings accounts by contributing the maximum amount allowed by law each year and making other proactive financial moves.
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Educating customers about cybersecurity
Fall 2017
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 617
Abstract: Cybersecurity is one of the biggest issues banks face today and is a top priority for federal banking regulators. This article suggests some ways lenders can educate their customers about their role in protecting funds and sensitive personal information. The article explains that customers need to know the importance of good passwords and multifactor authentication in protecting data, and notes the importance of keeping customers informed of their part in the battle against digital hackers.
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Preparing for a new year – Take time now for a quick estate plan review
Year End 2016
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 617
Abstract: Year end is the time to make certain estate planning provisions to protect the interests of heirs and minimize potential estate tax liability. It’s also a good time to conduct a quick review of your estate plan. This article explains what the review should cover.
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Don’t get carved up – Dealing with nonrecourse loan carveouts
September / October 2016
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 617
Abstract: Nonrecourse loans draw many borrowers because the arrangements can shield them from personal liability. But that’s not always the case. If borrowers violate “carveouts” in the loan document, they may be left with full liability. This article explains how to use negotiations to handle nonrecourse loan carveouts and to minimize personal liability.
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Beyond financials: A look at key value drivers
April / May 2016
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 617
Abstract: Strong financial statements are critical to selling a company for a fair price. But other factors, commonly referred to as key value drivers, can boost a seller’s M&A market prospects. This article discusses such value drivers as a diversified customer base, experienced management, long employee tenure and proprietary information.
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Final IRS rules crack down on aggressive billing and collection practices
Winter 2016
Newsletter: Healthcare Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 617
Abstract: The IRS has released its final consumer-protection rules for charitable hospitals. In doing so, it’s cracking down on aggressive debt collection practices by, for example, placing a limitation on charges and mandating financial assistance plans. According to the IRS, tax-exempt hospitals should be held to a higher standard — which is why the Affordable Care Act (ACA) included additional billing and collection requirements for such institutions. This article discusses these finalized requirements, changes from proposed rules, and potential consequences of noncompliance.
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The cost of going — and being — public
Year End 2015
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 617
Abstract: An initial public offering is a complex, time-consuming and costly undertaking. Unfortunately, many companies that seek the benefits of “going public” underestimate the significant costs involved, as well as the ongoing costs of being a public company. This article discusses the JOBS Act, which contains several provisions designed to improve access to capital markets, including crowdfunding and expanded private placement exemptions.
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Look up and down the supply chain for concentration risks
June / July 2015
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 617
Abstract: Concentration risks happen when a borrower relies on a customer or supplier for 10% or more of its revenue or materials. If a “key” customer or supplier experiences turmoil, the repercussions travel up or down the supply chain and could quickly impact the borrower’s business. These risks also arise when a borrower relies on several customers or suppliers located in the same geographic region. This article explains why it’s important to evaluate a borrower’s product and geographic concentration risks and provides strategies for lowering these risks to more acceptable levels.
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Family meetings help ensure estate planning success
September / October 2014
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 617
Abstract: Unless an estate plan — and the principles behind it — is communicated to one’s family and to executors, trustees, guardians and agents, the plan is at risk. Holding family meetings can help ensure that representatives understand and accept their responsibilities and that loved ones understand the reasons that the donor is distributing the wealth in his or her chosen manner. This article describes whom to invite to such a meeting and what to discuss.