631
Showing 1–16 of 21 results
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Back to the future – Federal Circuit rejects narrow approach to relation back doctrine
April / May 2020
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 631
Abstract: The U.S. Court of Appeals for the Federal Circuit, the appellate court that hears all patent-related appeals, recently revived an infringement lawsuit based on the relation back doctrine. This article examines why the court found the trial court’s application of the doctrine, which resulted in the case being dismissed because of the statute of limitations, “overly restrictive.” Anza Technology, Inc. v. Mushkin, Inc., No. 19-1045, Aug. 16, 2019, Fed. Cir.
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M&A due diligence – Is this bargain-priced property a diamond in the rough?
July / August 2019
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 631
Abstract: With real estate values holding fairly steady over the past several years, investors are quick to jump on a perceived bargain. While getting rock bottom pricing isn’t a bad idea, investors need to be careful about doing their homework before closing. A bargain can quickly turn into a problem if you fail to consider more than just the price. This article presents five other factors to consider.
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Running your personal finances like a business
Spring 2019
Newsletter: Business Matters
Price: $225.00, Subscriber Price: $157.50
Word count: 631
Abstract: Most individuals don’t regard themselves as businesses, trying to turn a profit and beat the competition. But, occasionally, it may help to look at one’s financial situation this way to determine where to cut expenses and boost cash flow. This article provides some tips, including creating a personal net worth statement and practicing risk management.
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Running your personal finances like a business
April 2019
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 631
Abstract: Most individuals don’t regard themselves as businesses, trying to turn a profit and beat the competition. But, occasionally, it may help to look at one’s financial situation this way to determine where to cut expenses and boost cash flow. This article provides some tips, including creating a personal net worth statement and practicing risk management.
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Are you ready for VCP electronic filing?
February / March 2019
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 631
Abstract: As of April 1, the IRS’s Voluntary Correction Program (VCP) will no longer accept paper forms and paper checks to pay fees. Instead, forms and fees must be submitted electronically via Pay.gov. This article discusses the changes made in the IRS’s Revenue Procedure 2018-52; it’s the most recent change to the Employee Plans Compliance Resolution System.
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How to transition into a comfortable retirement
September / October 2018
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 631
Abstract: This article advises those close to retirement that there are several steps they should take to ensure that the transition is smooth and that their money will last as long as they do. Tips include building an emergency cash cushion, paying down debt, reviewing health insurance options and developing a retirement income timeline.
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Don’t let the “commerciality doctrine” trip you up
April / May 2018
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 631
Abstract: Realizing the danger of becoming overly dependent on donations to sustain operations, some not-for-profits have decided to look for other revenue sources, including opening their own businesses. But even business activities related to an organization’s exempt purpose can fall prey to the commerciality doctrine, resulting in the potential loss of one’s exempt status. This article explains the “commerciality doctrine” and discusses risks from unrelated business income.
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A uniform standard for copyright for industrial designs
October / November 2017
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 631
Abstract: Fashion and apparel have long existed in a cloud of copyright confusion. Clothing often incorporates design elements, which may be protectable, and functional elements, which aren’t. This article examines a recent U.S. Supreme Court case that established a two-part test intended to resolve “widespread disagreement” regarding copyright protection for such “industrial designs.” Star Athletica, LLC v. Varsity Brands, Inc., No. 15-866, March 22, 2017 (U.S.)
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Making sure your bylaws are on point
Year End 2015
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 631
Abstract: A nonprofit’s board of directors, which changes regularly, and staff need to be familiar with exactly what the bylaws of their nonprofit contain — and what they don’t. If the bylaws are incomplete or they don’t reflect the organization’s current mission, revising them is critical. This article discusses the importance of the bylaws’ purpose, its agreement with the organization’s articles of incorporation and how bylaws generally are changed.
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Infringed copyright holders — big and small — can get relief
Spring 2015
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 631
Abstract: Although the Copyright Act and the Digital Millennium Copyright Act provide for statutory damages for copyright infringement, many copyright holders elect to pursue actual damages — commonly measured by lost profits. As this article explains, courts have applied several different approaches to compute such losses. For example, a plaintiff may allege that, if not for the infringement, its sales of the protected work would have grown in an amount equal to the infringer’s sales.
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Cash balance plans a bright spot in dreary defined benefit landscape
June / July 2014
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 631
Abstract: Cash balance plans — a hybrid defined benefit pension design — had been on a plateau until just a few years ago. In 2008, cash balance plans represented only 10% of the overall defined benefit universe, according to Retirement Research, Inc. Today, their market share has doubled, to around 20%. This article discusses why there’s been this increase in growth and provides a refresher on cash balance plans.
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How new regs help promote tax-efficient acquisitions
Year End 2013
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 631
Abstract: In May 2013, the IRS issued final regulations that may provide greater flexibility to structure acquisitions in a tax-efficient manner. This article describes how these regulations enable corporations to sell a subsidiary’s stock to noncorporate buyers — such as private equity funds or groups of funds — on a tax-advantaged basis.
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The investment manager – Finding the right fish in the sea
Summer 2013
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 631
Abstract: It’s a challenge for a nonprofit to find the best person to make prudent investments while meeting investment goals. This article offers guidance regarding where to look for qualified candidates, what questions to ask them, and how they should be compensated.
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Can financial statement disclosures influence IP damages?
March / April 2013
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 631
Abstract: In litigation involving patents, copyrights, trademarks or other intellectual property (IP), financial statement disclosures regarding the fair value of these assets can have a significant impact on damages awards. This article emphasizes that companies that acquire IP assets should value them carefully, with an eye toward potential future litigation. And defendants in infringement actions should request fair value documentation in the discovery process.
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Trademark: Canceled
February / March 2013
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 631
Abstract: Under trademark law, a mark’s nonuse in commerce for three consecutive years constitutes evidence of abandonment. This article discusses a case in which one company attempted to cancel another’s registration, claiming that the latter hadn’t actually used the mark as registered because it didn’t offer software to consumers as a good in trade. The court’s ruling demonstrates that trademarking in a digital marketplace may not be as straightforward as it was in the past. Citation: Lens.com, Inc. v. 1-800 Contacts, Inc., 2011-1258, Aug. 3, 2012 (7th Cir.)
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On the line – Telecom case turns on subsequent sale data
Spring 2011
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 631
Abstract: The validity of any business appraisal report depends largely on its use of relevant data before and after the valuation date. The case of Ringgold Telephone Co. v. Commissioner hung on one particular subset of relevant data: a subsequent sale of business assets. This article examines the Tax Court’s decision, which holds some important lessons. Ringgold Telephone Co. v. Commissioner, T.C. Memo 2010-103, May 10, 2010.