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Showing 17–27 of 27 results
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M&A fraud – Save your deal with comprehensive due diligence
March / April 2015
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 618
Abstract: Despite how great a merger and acquisition (M&A) may look on paper, some M&A transactions can be threatened by occupational fraud, which occurs when an employee deliberately misuses or misapplies an employer’s resources or assets. This article explains what business buyers and their advisors should know to help detect and prevent M&A fraud. The article notes that, while valuation experts aren’t auditors and can’t be held responsible for finding fraud, they are well suited to conducting due diligence and can help acquiring companies, outside experts and attorneys evaluate M&A transactions.
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Tax breaks for businesses extended through 2014
March 2015
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 618
Abstract: This article describes a variety of business tax breaks that were extended through 2014. They include extended cost recovery provisions, along with certain business credits, a deduction for energy-efficient commercial buildings, and more.
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Sins of omission – Inequitable conduct case turns on undisclosed information
June / July 2014
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 618
Abstract: So-called “inequitable conduct” during the patent application process can undermine the enforceability of that patent. But bad information isn’t always the problem; “sins of omission” can come back to haunt applicants as well. This article discusses an infringement case in which the defendant supported its arguments with testimony from an executive from another company. When it was later discovered that the plaintiff had withheld evidence that corroborated that testimony, the appellate court sent the case back to the district court to determine whether the plaintiff’s withholding was material, as well as whether it acted with the intent to deceive the U.S. Patent and Trademark Office. The Ohio Willow Wood Co. v. Alps South, LLC, Nos. 2012-1642, 2013-1024, Nov. 15, 2013 (Fed. Cir.)
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Hard to swallow: Starbucks’ trademark dilution claim
April / May 2014
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 618
Abstract: This past November, the U.S. Court of Appeals for the Second Circuit ruled that coffee giant Starbucks wasn’t entitled to a preliminary injunction prohibiting the use of a competitor’s product names. This article explains why the Second Circuit affirmed a district court’s finding that the marks were only minimally similar, and why the circuit court determined that a survey Starbucks used in support of its trademark dilution claim was fundamentally flawed. Starbucks Corp. v. Wolfe’s Borough Coffee Inc. d/b/a Black Bear Micro Roastery, No. 12‐364‐cv, Nov. 15, 2013 (2nd Cir.)Abstract: This past November, the U.S. Court of Appeals for the Second Circuit ruled that coffee giant Starbucks wasn’t entitled to a preliminary injunction prohibiting the use of a competitor’s product names. This article explains why the Second Circuit affirmed a district court’s finding that the marks were only minimally similar, and why the circuit court determined that a survey…
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Why levels of value matter – Defining the appropriate basis is key
July / August 2013
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 618
Abstract: A business may have more than one value, depending on the purpose of the appraisal and the characteristics of the ownership interest. Confusion over levels of value may lead to misinformed business decisions. This article lists some different levels of value, such as control, minority marketable value and minority nonmarketable value. The article points out the importance of discussing all the options and making an informed decision under the guidance of an experienced valuation professional.
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Benefits of using a family LLC
February 2013
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 618
Abstract: For those who are interested in gradually transferring partial ownership of their assets to their children, a good method might be to transfer the assets to a family limited liability company (LLC) and subsequently gift membership interests in it to the children. With that in mind, this article provides some information about using a family LLC to transfer ownership of assets.
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Mobile banking: How do we get there?
Fall 2011
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 618
Abstract: Many banks now allow customers to access their accounts, make transfers and payments, and conduct other transactions — all from their mobile devices. However, despite the many benefits of mobile banking, customers are still wary of electronic banking methods. As a result, many community banks are reluctant to fully plunge into the mobile arena. This article shows some of the procedures banks can implement to make the most of this fast-growing market.
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Compensation strategy runs into FLSA turbulence
November / December 2010
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 618
Abstract: A worker filed a lawsuit alleging that his company had failed to properly pay him overtime under the FLSA. This article looks at the appeals court’s decision that the defendant had tried to avoid paying the worker a higher “regular rate” by artificially designating a portion of his wages as “straight time” and a portion as “per diem.”
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Personal vs. enterprise goodwill – Another state recognizes the critical difference
January / February 2010
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 618
Abstract: The Kentucky Supreme Court recently joined the majority of states that distinguish between personal and enterprise goodwill when valuing a business. Such a distinction can significantly affect divorce settlements when one spouse holds an interest in a closely held business or sole proprietorship — particularly a professional practice. This article looks at how the court came to its conclusion that spouses will receive no share of their partner’s personal goodwill.
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ADA amendments expand coverage – How your business may be affected
March / April 2009
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 618
Abstract: Congress enacted far-reaching amendments to the Americans with Disabilities Act that clarify the definition of “disability” in critical ways and reject several narrow Supreme Court decisions and EEOC rules. As a result, millions of workers not previously covered will now qualify for its protection.
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Determining whether a merger is right for your firm
Spring 2008
Newsletter: Law Firm Management
Price: $225.00, Subscriber Price: $157.50
Word count: 618
Abstract: Continuing consolidation in the legal profession means there are more opportunities than ever to merge. Even now, you may be at the point where you want to explore a chance to grow your firm. But before you expend the time, energy and money to join forces with another, make sure the merger is a good fit. This article reviews factors to consider, such as synergy with the other firm, financials and clients. (Updated 1/4/12)