637
Showing 1–16 of 22 results
-
DMCA development – Standard for removal of digital copyright info comes into focus
February / March 2023
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 637
Abstract: The U.S. Court of Appeals for the Eleventh Circuit is making it tough for digital copyright holders to allege violations of the Digital Millennium Copyright Act (DMCA) based on the removal of copyright management information (CMI). In doing so, the court agreed with other appellate courts that a plaintiff must establish “double scienter” by the defendant. This article reviews the court’s decision. Victor Elias Photography, LLC v. Ice Portal, Inc., No. 21-11892 (11th Cir. Aug. 12, 2022).
-
3 options if your term life insurance is expiring
July / August 2019
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 637
Abstract: A term life insurance policy can be a powerful, cost-effective tool for helping families meet their financial obligations following the death of a spouse or parent. But what happens when the term ends? This article talks about three options: Renew the existing policy, purchase a new term life policy and switch to permanent life insurance.
-
Lens manufacturer loses the blame game – Circumstantial evidence seals induced patent infringement liability
June / July 2019
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 637
Abstract: It may seem apparent to patentees when someone is inducing third parties to infringe their patents, but it’s not always easy to prove in a court of law. The U.S. Court of Appeals for the Federal Circuit, which hears all patent-related appeals, recently provided a welcome reminder that sometimes circumstantial evidence can go a long way. This article reviews the court’s discussion regarding evidence requirements, as well as the proper calculation of lump-sum reasonable royalty damages. Enplas Display Device Corp. v. Seoul Semiconductor Co., Ltd., No. 16-2599, Nov. 19, 2018, Fed. Cir.
-
Crime doesn’t pay — even when the perpetrator is injured
July / August 2017
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 637
Abstract: In a recent Seventh Circuit case, the court decided whether an employee was terminated in violation of the Federal Railroad Safety Act. But confusion over “cause” vs. “proximate cause” at the trial court level, and the employee’s attempt to assert certain claims on appeal that he hadn’t asserted earlier, made for a surprising conclusion. Koziara v. BNSF Railway Co., No. 16-1577, October 31, 2016 (7th Cir.)
-
Why you should (or shouldn’t) pursue an acquisition
July 2017
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 637
Abstract: M&A activity tends to wax and wane. Nonetheless, billions of dollars continue to change hands annually, and an acquisition can be a great way to grow a business. So owners should be prepared if one of these deals comes their way. This article explores some pros and cons to consider.
-
Why you should — or shouldn’t — pursue an acquisition
Summer 2017
Newsletter: Business Matters
Price: $225.00, Subscriber Price: $157.50
Word count: 637
Abstract: M&A activity tends to wax and wane. Nonetheless, billions of dollars continue to change hands annually, and an acquisition can be a great way to grow a business. So owners should be prepared if one of these deals comes their way. This article explores some pros and cons to consider.
-
Forecasts vs. projections: What’s the difference?
March / April 2017
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 637
Abstract: Valuations are often based on estimates of expected cash flow made by a company’s management. It’s important to evaluate whether expected cash flow seems reasonable and appropriate given the purpose of the valuation. This article explains how forecasts and projections differ — and why choosing the wrong type of prospective financial statement can have a big impact on value.
-
Don’t miscalculate the accounting impact of change orders
Spring 2016
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 637
Abstract: Many contractors field change orders just fine on the job site but bobble the ball once the numbers reach the front office. This article looks at the risks of miscalculating the accounting impact of change orders and offers tips on how to mitigate them.
-
Lift your profitability to new heights with smart management
March / April 2016
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 637
Abstract: Smart dealership management leads to profitability. This article explores ways to increase a dealership’s profit margin, such as winning over service customers, strategizing F&I efforts and joining a dealership “20 Group.” Revisiting sales staff compensation and reviewing the store’s DMS program are other profit-boosting steps to explore.
-
How you can avoid a huge tax trap – Beware of the generation-skipping tax
May / June 2015
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 637
Abstract: Those planning their estate shouldn’t overlook the generation-skipping transfer (GST) tax. Despite a generous, $5.43 million GST exemption, complexities surrounding its allocation create several tax traps for the unwary, such as a 40% tax on transfers to “skip persons,” including grandchildren, family members more than a generation younger, and nonfamily members more than 37½ years younger, among other things.
-
Are shareholder advances bona fide debt or equity?
July / August 2014
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 637
Abstract: Closely held business owners sometimes need to advance their companies money to bridge a temporary downturn or provide extra cash flow for other purposes. How should valuators categorize those advances — as bona fide debt, additional paid-in capital or somewhere in between? The answer depends on the facts and circumstances of each assignment. This article explains how advances affect value and how to classify them.
-
Group medical visits … still a viable option
Spring 2014
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 637
Abstract: Group medical visits have been a well-established offering of many practices for years. And there’s a reason why — both doctor and patients can gain many benefits simply from listening to each other. This article describes some of those benefits, while noting some caveats to look out for.
-
Unbudgeted expenses? Operating reserves can help
Winter 2014
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 637
Abstract: Even the best-laid plans can go awry. A major grant an organization counted on could fall through or its facilities might require emergency repairs. And, as many nonprofits have learned in recent years, even slightly lower-than-anticipated donations can make meeting obligations difficult. This article discusses how to increase and manage cash reserves to help cushion the blow of unbudgeted expenses, while also noting the dangers of having too much in reserve.
-
The ins and outs of multistate taxation
July / August 2013
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 637
Abstract: To incur taxation in another state, a business must have a substantial connection with that state — commonly known as “nexus.” Historically, that meant a physical presence in the state. But, in today’s digital age, many companies do business beyond their state’s borders. And with budgets tight and the economy uncertain, many states are renewing efforts to maximize tax revenue from out-of-state businesses. This article discusses how judges and legislators have been addressing the wide array of laws.
-
Handle with care – Consider an accountable plan for employee expenses
Summer 2013
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 637
Abstract: There are distinct tax advantages to having a plan for employee expense reimbursements and allowances that’s “accountable” in the eyes of the IRS. But it’s still a decision every practice must make for itself. This article describes the kinds of expenses that are reimbursable and how to document them.
-
Looking for trouble – When is a loan restructuring a TDR?
Fall 2012
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 637
Abstract: Classifying restructured loans as “troubled debt restructurings” (TDRs) could have a significant impact on a bank’s financial statements. A restructuring is a TDR if a bank or other creditor, for economic or legal reasons related to a borrower’s financial difficulties, grants a concession to the borrower it wouldn’t otherwise consider. But what qualifies as a “concession”? This article discusses recent guidance on this matter from the Financial Accounting Standards Board (FASB) and the Office of the Comptroller of the Currency (OCC).