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Showing 1–16 of 17 results

  • Patentee misses the mark on pre-lawsuit infringement damages

    August / September 2020
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 655

    Abstract: Patent owners have to do more than simply obtain their patents if they want to recover full damages for patent infringement. This article reviews one case in which a patent owner’s infringement action was dismissed because the owner had failed to give the public notice of the patent by marking products that use the patented invention, thus dramatically limiting the amount of recoverable damages. Arctic Cat Inc. v. Bombardier Recreational Products Inc., No. 2019-1080, Feb. 19, 2020, Fed. Cir.

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  • Consumer Review Fairness Act – Recent FTC complaints put spotlight on legislation

    November / December 2019
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 655

    Abstract: Given the importance of online reviews in the purchase process today, federal regulators and lawmakers are taking steps to protect their availability and legitimacy. The CRFA was passed in 2016 to stop dealerships from including contract provisions that allow them to penalize or sue customers for writing or posting negative online reviews about them or their products. This article details what dealerships are prohibited from doing.

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  • How do you determine loan prices? Loan-pricing models are key

    April / May 2018
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 655

    Abstract: Competitiveness with other banks is an important issue in determining loan prices, but failing to account for such factors as desired return, cost, risk and credit profile can drastically reduce a lender’s competitive advantage. A better way to set loan prices is to conduct a thorough, objective analysis using a loan-pricing model. This article discusses the benefits of loan-pricing models and suggests that using them can help lenders attract and retain customers with the highest credit quality.

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  • The flexibility of stretch IRAs – Learn how your IRA can benefit your spouse and other beneficiaries

    April / May 2017
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 655

    Abstract: IRAs are meant to be used for retirement saving. However, if a person doesn’t need to tap into an IRA for income during retirement, he or she can preserve the assets as part of his or her estate, above and beyond what was already set aside for his or her spouse and children. This “stretch IRA” strategy can be beneficial for both spousal and nonspousal beneficiaries. This article explains the rules for required minimum distributions and details how a stretch IRA works.

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  • Do you “speak” both S corporation and C corporation?

    Fall 2016
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 655

    Abstract: Most bankers on the business-lending side of operations have a constant stream of customer financial statements passing over their desk (virtual or otherwise) for an evaluation of the borrowers’ creditworthiness. Thus, bankers need to possess enough knowledge about different types of business structures to shine the right spotlight on diverse financial statements. This article discusses the similarities between, and differences of, C corporation and S corporation financial statements.

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  • Solving the play-or-pay conundrum

    November / December 2015
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 655

    Abstract: For 2015 and after, employers retaining at least a certain number of employees (generally 50 full-time employees or a combination of full-time and part-time employees) will be subject to the employer shared-responsibility provisions. Every employer will be affected in the sense that they’ll have to check annually to see whether their business and its health care benefits (or lack thereof) trigger consequences under the law. As this article explains, the key determinants are whether employers employ a “large” number of employees, and if they do, whether they’ll offer at least a “minimum value” of “affordable” health care coverage to full-time staff.

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  • Tax-affecting S corp earnings – Courts’ varied approaches create confusion

    July / August 2015
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 655

    Abstract: Whether a valuator should reduce earnings by an assumed corporate tax rate — even though S corporations don’t pay tax at the corporate level — has created confusion for years. This article describes a recent bankruptcy case that reveals that the confusion still hasn’t been resolved. The article provides a rationale for tax-affecting and explains that courts have taken a variety of approaches to the issue. Bank of America, N.A. v. Veluchamy (In re Veluchamy), 2014 Bankr. LEXIS 5106 (Dec. 18, 2014). Delaware Open MRI Radiology Associates v. Kessler, 898 A.2d 290 (Del. Ct. Ch., 2006).

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  • Business lending – Taking a savvy spin on due diligence

    Spring 2015
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 655

    Abstract: This article explores steps to take that will make the due diligence process in business lending more meaningful. For example, it suggests beginning the process as an auditor would. That is, before opening a borrower’s financial statements, the lender should consider documenting the risks in the borrower’s industry, applicable economic conditions, sources of collateral and the borrower’s business operations.

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  • How to calculate lost earnings – It’s much more than just setting a dollar amount

    September / October 2013
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 655

    Abstract: A plaintiff might sue for lost earnings for many reasons. And while it might seem as though calculating the depth of damages is a simple matter, there’s much more to it than setting a dollar amount. This article looks at the steps involved in calculating lost past earnings — or earnings the plaintiff would have received from the time of the incident until trial — and then estimating future earnings. The plaintiff’s damages are generally equal to the present value of the difference between those two numbers.

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  • How much is enough? Sexual harassment case turns on amount of evidence

    September / October 2013
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 655

    Abstract: To establish a hostile work environment claim based on sexual harassment, a plaintiff must show that he or she was subjected to verbal or physical conduct of a sexual nature that was unwelcome and sufficiently severe or pervasive to alter the conditions of his or her employment. But just how severe or pervasive must misconduct be to meet this standard? This article examines a case in which an appeals court acknowledged the plaintiff’s mistreatment, but decided that the small number of incidents presented didn’t amount to enough to establish a hostile work environment. Westendorf v. West Coast Contractors of Nevada, Inc., No. 11-16004, April 1, 2013 (9th Cir.)

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  • In the courts — Why companies must be careful with MD&A disclosures

    February / March 2013
    Newsletter: Public Company Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 655

    Abstract: A 2012 legal decision may increase pressure on companies to make proper disclosures of Management’s Discussion and Analysis of Financial Condition and Results of Operations (MD&A). This article discusses the case, which appears to have lowered the bar for plaintiffs seeking to pursue securities litigation based on a company’s failure to disclose trends and uncertainties.

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  • SWOT analysis: A framework for evaluating risk and return

    November / December 2012
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 655

    Abstract: Many business managers use strengths, weaknesses, opportunities and threats (SWOT) analysis to frame their strategic planning. Valuators may also use it to help evaluate a company’s performance — as well as its future prospects. This article discusses the various steps in SWOT analysis and how each area affects the company’s value. The article explains the role of a valuator in helping to evaluate subjective assessments concerning a business’s strengths, weaknesses, risk — and return.

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  • The future is now – Court debuts electronic discovery program

    July / August 2010
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 655

    Abstract: In 2009, the Seventh Circuit Court of Appeals launched a program that points the way to some potentially significant changes in the discovery process. The goal of the court’s Electronic Discovery Pilot Program is to reduce litigation costs and time brought on by the widespread use of electronically stored information (ESI). The initial set of guidelines requires that litigation participants address and resolve ESI issues early in the process.

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  • Management buyouts demand board vigilance

    April / May 2010
    Newsletter: Public Company Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 655

    Abstract: Courts often are deferential to directors in cases involving mergers and company sales. But, as a decision by the Delaware Chancery Court shows, that deference has a limit. The plaintiffs claimed that the company’s CEO and directors had breached their fiduciary duties and that the board had committed waste. In refuting the defense, the court pointed to three key facts that “make it impossible to dismiss the complaint.” This case underscores the need for boards to take an active role in negotiations — particularly when a controlling shareholder is involved.

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  • Lost profits or lost value?

    March / April 2010
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 655

    Abstract: Lost profits and lost business value are common measures of damages in commercial litigation. They’re also a common source of confusion. What do they have in common? How are they different? Can a plaintiff recover both? This article offers some answers. A basic understanding of the similarities and differences between lost profits and lost business value can help build a case for business damages or challenge an opponent’s calculations.

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  • 6 tips for boosting profitability

    Winter 2010
    Newsletter: Construction Industry Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 655

    Abstract: The construction business is risky not only from a safety perspective, but from a financial perspective as well — thin profit margins, unpredictable site conditions, volatile costs, change orders and the use of multiple subcontractors. There are six ways a contractor can improve profitability, including evaluating one’s estimating procedures, knowing indirect costs, and building sufficient profit into the bid.

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