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Showing all 13 results

  • Beyond words – Federal Circuit faults PTAB’s written description analysis

    February / March 2020
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 635

    Abstract: The Patent Trial and Appeal Board (PTAB) doesn’t always get it right. This was demonstrated once again in a case where the U.S. Court of Appeals for the Federal Circuit found that the board had improperly failed to consider some vital factors when evaluating whether a patent application contained the requisite written description of the invention. This article highlights the disagreement between the PTAB and the appellate court. In re: Global IP Holdings LLC, No. 18-1426, July 5, 2019, Fed. Cir.

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  • How can audit opinions help lenders?

    August / September 2019
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 635

    Abstract: CPAs regularly evaluate businesses as part of their financial statement audits, and their audit opinions can help lenders determine whether their borrowers will continue to operate as viable going concerns over time. This article advises lenders to seek unqualified audit opinions to obtain essential information about whether a borrower’s financial condition, position and operations are fairly presented in the company’s financial statements.

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  • 8 tips for protecting your money from cyberattacks

    May / June 2019
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 635

    Abstract: Cyberattacks pose a significant threat to the wealth of many Americans. This article provides eight tips to help them mitigate the risk. These include: Employ dual-factor authentication, be careful with wire transfers, avoid unsecure Wi-Fi networks and set up financial activity alerts.

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  • Asset protection – A hybrid DAPT offers the best of both worlds

    September / October 2018
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 635

    Abstract: If a person was concerned about personal liability, he or she might consider an asset protection trust to shield their hard-earned wealth against frivolous creditors’ claims and lawsuits. The benefit of a domestic asset protection trust (DAPT) is that it offers creditor protection even if the person is a beneficiary of the trust. But there are also risks involved. This article details why a “hybrid DAPT” might be a better option.

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  • Head off concentration risk at the pass

    August / September 2018
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 635

    Abstract: Concentration risk is a financial risk that comes into play when a borrower relies too heavily on one, or one set of, suppliers or customers — making the business vulnerable if those “key” suppliers or customers fail. Lenders need to identify these risks and help borrowers find ways to minimize the negative effects the risks might have on business performance. This article explains several types of risks and how to assess them. The article points out that a lender may need to adjust interest rates or take other measures to offset the risk, or even deny the loan until remedial measures are taken.

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  • Making the most of lateral hires

    Summer 2017
    Newsletter: Law Firm Management

    Price: $225.00, Subscriber Price: $157.50

    Word count: 635

    Abstract: Many law firms use lateral hiring as part of their growth strategy. These lawyers can bring new clients, management experience and niche expertise. But recruiting and assimilating lateral hires can be expensive. This article explains ways to integrate lateral hires successfully.

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  • Performing preventive maintenance is key

    January / February 2017
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 635

    Abstract: Owners need to know the condition of their residential and commercial properties. A comprehensive preventive maintenance program inventories all interior and exterior equipment “hotspots” and tracks when routine maintenance should happen. This article shows how to create a formal schedule and budget for fixed asset repair and maintenance, taking into account labor requirements and tax considerations.

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  • Taxable vs. tax-advantaged accounts – Where you hold your investments matters

    May / June 2016
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 635

    Abstract: When investing for retirement, people usually prefer tax-advantaged accounts, such as IRAs, 401(k)s or 403(b)s. But investments such as municipal bonds and passively managed index mutual funds may be better for traditional taxable accounts. This article unpacks why the more tax efficient an investment, the more benefit investors get from owning it in a taxable account, and vice versa.

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  • S corporation vs. C corporation – Is it time for you to make the switch?

    Spring 2016
    Newsletter: Manufacturer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 635

    Abstract: The PATH Act of 2015 shortened the recognition period for companies that convert from C corporation to S corporation status to five years from 10 years. This change is causing many manufacturers and distributors to re-evaluate their corporate status. This article explains how electing Subchapter S status can lower taxes and why S corporation status won’t work for every business.

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  • Disability discrimination – Why employers must document termination decisions

    March / April 2016
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 635

    Abstract: This article summarizes a case in which the U.S. Court of Appeals for the Fifth Circuit considered when legitimate reasons to terminate an employee become pretext for discrimination in violation of the Americans with Disabilities Act. In a reversal of the trial court’s decision, the appeals court found that the employers failed to articulate a legitimate nondiscriminatory reason for the adverse employment action.

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  • Cultivating a culture of patient safety

    Fall 2014
    Newsletter: Healthcare Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 635

    Abstract: Every year, medical errors at hospitals threaten the lives of countless Americans. This article describes ways that hospital leaders can ensure the health and well-being of their patients. It notes studies of the problem, conducted by several private and governmental agencies, that can assist hospitals in evaluating their own situations, implementing a patient safety program, and involving not only all staff members, but patients and families as well.

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  • How to avoid Medicare penalties in 2013

    Spring 2013
    Newsletter: Rx for Practice Management / Practice Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 635

    Abstract: 2013 is going to be a big year for physicians with regard to reporting Medicare quality measures and participating in e-prescribing and EHR incentive programs. Eventually, Medicare payments to physicians will be reduced if they don’t participate in the programs — and Medicare officials will use doctors’ performance in 2013 as a benchmark for future penalties. This article explains what physicians need to do to become compliant.

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  • A defective (but strong) trust – Transfer wealth with the power of an IDGT

    November / December 2010
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 635

    Abstract: Despite its name, the intentionally defective grantor trust (IDGT) can be a highly effective way of removing assets from one’s estate while minimizing estate taxes. This article explains the “defect” that allows trust assets to grow without being reduced by income taxes, and that allows further depletion of an estate and reduces the associated estate tax. But the IDGT is a complicated vehicle that must be carefully structured with the help of well-qualified advisors, or it may not pass IRS scrutiny.

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