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Showing 1–16 of 22 results
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Court rejects overly broad reissue patent application
Year End 2023
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 620
Abstract: Regrets — we’ve all had a few. A patentee, for example, might regret not obtaining broader patent protection. A reissue patent could come to the rescue, but only if certain requirements are met. One patentee recently learned this lesson the hard way. This article summarizes the patentee’s attempt to broaden its patent through a patent reissue application. Source: In re: Float’N’Grill LLC, No. 22-1438 (Fed. Cir. July 12, 2023).
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Form over substance – Documenting charitable donations is critical
November / December 2023
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 620
Abstract: Taxpayers who itemize deductions are entitled to deduct charitable donations, subject to certain requirements and limitations. One of the requirements is the need to substantiate charitable gifts with documentation that satisfies the tax code and IRS regulations. This is an area where the IRS takes a “form over substance” approach. This article details how to properly substantiate cash and noncash donations.
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Don’t let patent licensing missteps cost you
February / March 2021
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 620
Abstract: The owner of three software-related patents can attest to the highs and lows of patent litigation after the U.S. Court of Appeals for the Federal Circuit ruled in its case. Unlike other patents challenged as patent-ineligible under the so-called Alice test, its patents were upheld — but the patentee lost out on millions in pre-suit damages due to a licensing misstep. This article examines the case and reminds readers not to make the same mistake. Packet Intelligence LLC v. Netscout Systems, Inc., No. 19-2041 (Fed. Cir. July 14, 2020).
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Are you liable for “nanny taxes”?
January / February 2021
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 620
Abstract: During the COVID-19 pandemic, day care centers have closed and many schools have switched to a remote learning model. As a result, working parents have had to scramble to make alternative child care arrangements, which may include hiring nannies or babysitters. This article explains the tax obligations of employing household workers.
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IRS liberalizes availability of self-correction program for plan “failures”
October / November 2019
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 620
Abstract: A recent IRS Revenue Procedure allows plan sponsors to jump through fewer hoops to fix several so-called “plan failures” relating to plan loans. Specifically, plan sponsors can now fix more categories of loan glitches using the streamlined Self-Correction Program (SCP) under the IRS’s umbrella Employee Plans Compliance Resolution System, instead of the more burdensome Voluntary Correction Program (VCP). This article highlights what plan sponsors need to know about the changes.
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Loaning money between a business and its shareholders
Spring 2018
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 620
Abstract: Private business owners often loan money to and from their businesses. The IRS looks closely at such transactions to determine whether they are truly loans, or actually compensation, dividends or contributions to equity. This article explains how informal shareholder loans may lead to adverse tax consequences and how the U.S. Tax Court determines that a shareholder loan is bona fide debt.
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Lower turnover via better hiring strategies
March / April 2018
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 620
Abstract: Hiring and retaining high-quality employees is a crucial success factor for any business, including auto dealerships. Unfortunately, dealerships generally have a less than model track record when it comes to holding onto their employees. This article discusses ways to improve turnover via better hiring practices, including searching for qualified candidates in the right places and interviewing candidates wisely. The article also offers tips for building a separate dealership career website or microsite.
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Steps to take to improve claim acceptance
Winter 2018
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 620
Abstract: A medical practice’s financial health and stability greatly depends on having claims accepted. Claim denials are avoidable errors that disrupt the billing process. This article discusses how to ensure that claims are accepted on first submission, noting that this requires taking specific steps early in the revenue cycle. In addition to offering suggestions on how to respond to any claim denials that arise, the article points out that the best tactic is to make any necessary systemic changes to the billing process to prevent denials from happening in the first place.
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A road map for patent obviousness
Year End 2017
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 620
Abstract: It probably comes as no surprise that inventions that are obvious aren’t eligible for patents. Yet arguments over obviousness land in the courts all the time. This article reviews a recent ruling that illustrates several arguments that can arise when the obviousness of an invention — and therefore the validity of its patent — is at issue. Millennium Pharmaceuticals, Inc. v. Sandoz Inc., No. 2015-2066, July 17, 2017 (Fed. Cir.)
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Access denied – Court shuts down copyright infringement claims
August / September 2017
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 620
Abstract: Vocabulary matters in the courts, as one company found out recently. According to the Ninth Circuit Court of Appeals, the term “volitional conduct” has nothing to do with voluntary actions when it comes to direct copyright infringement. This article explains the meaning of volition in a case where the court also denied a copyright holder’s secondary liability claims for infringement. Perfect 10, Inc. v. Giganews, Inc., No. 15-55500, -55523, -56026, Jan. 23, 2017 (9th Cir.)
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How disability insurance protects your finances from the unexpected
July / August 2017
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 620
Abstract: Even when an employer provides long-term disability insurance, the amount of that coverage may not meet employees’ living costs. This article stresses the importance of having adequate coverage, which may necessitate buying an individual policy. It covers the associated costs and potential benefits.
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5 ways to plug revenue leakage
Winter 2017
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 620
Abstract: Physicians often lose track of what’s actually going on in their medical practices’ business operations — and when that happens problems can occur. To help plug any potential revenue leaks, this article offers some tips for staying on top of business processes and suggests five steps to take, including educating patients on estimated expenses, auditing computer systems and offering more services.
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IRS makes major change to tangible property regulations
September / October 2016
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 620
Abstract: The IRS’s 2013 release of its tangible property regulations explained how to distinguish between immediately deductible business expenses and capital expenditures that must be recovered over time through depreciation. The rules included a “de minimis” safe harbor that allows taxpayers to avoid capitalization of certain expenditures, thereby reducing their current-year taxable income. But the safe harbor imposed some restrictions that limited its value. This article summarizes IRS rule amendments that should allow more small businesses to immediately deduct more costs.
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Moving on to your nonprofit’s 2nd leader
August / September 2016
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 620
Abstract: Many organizations run into a dilemma in which the original person instrumental in getting the nonprofit off the ground resists delegating key responsibilities to other staff members — or helping the organization transition to a new leader. This article discusses so-called “Founder’s Syndrome” and offers tips for diagnosing the ailment and treating the syndrome with steps that include forming a succession plan and encouraging the founder to be active in the transition process.
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Copyright law defeats right-of-publicity claims
August / September 2016
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 620
Abstract: The right to copyright protection is bestowed by federal law, while the right of publicity from the use of one’s name or likeness is bestowed by state law. So which prevails when these rights come into conflict? This article describes how the Eighth Circuit answered this question in Dryer v. The National Football League and illustrates the limits on individuals to wield their right of publicity to undermine copyright holders’ rights. Dryer v. The National Football League, No. 14-3428, Feb. 26, 2016 (8th Cir.)
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Compilations, reviews and audits – Not all financial statement preparation is the same
Summer 2015
Newsletter: Auto Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 620
Abstract: When preparing financial statements for auto dealerships, CPAs engage in financial compilations, reviews and audits. Each endeavor has its own level of requirements, depth and outcomes. This article explains the differences.