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Showing 1–16 of 24 results

  • E-wills: Are they ready for prime time?

    March / April 2020
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 684

    Abstract: Today, most people communicate, shop, bank and even sign documents online. But one area that hasn’t yet embraced the digital revolution is estate planning. Most people continue to execute wills and related documents with paper and ink at a lawyer’s office in the presence of witnesses and a notary public. This is beginning to change, though. One example is electronic wills. This article details the Uniform Electronic Wills Act.

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  • Limited protection – Inaccurate statement forfeits copyright infringement claim

    Year End 2019
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 684

    Abstract: Creative works are generally subject to copyright protection even without registration with the U.S. Copyright Office. But there are a number of important advantages to securing Copyright Registration — including the ability to file suit for copyright infringement. Normally, a registration certificate provides sufficient evidence of a valid registered copyright. However, inaccurate information in the certificate can invalidate the registration. This article examines a recent case in which the holder of one such certificate not only lost out on its ability to pursue an infringement claim, but also ended up on the hook for the would-be defendants’ attorneys’ fees and costs. Gold Value Int’l Textile, Inc. v. Sanctuary Clothing, LLC, No. 17-55818, June 4, 2019, 9th Cir.

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  • How much capital is enough? How to assess your firm’s need for capital

    Fall 2019
    Newsletter: Law Firm Management

    Price: $225.00, Subscriber Price: $157.50

    Word count: 684

    Abstract: Having a sufficient amount of capital to support daily operations is something all law firms must determine. To offset gaps in cash flow due to expenses, law firm billing and collections, law firms may require larger partner capital contributions. This article reviews why having a capital plan in place will help with the uncertainty and provide partners and other stakeholders with a sense of stability.

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  • The devil is in the details – Consider the upsides (and downsides) of lending to borrowers with multiple entities

    August / September 2019
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 684

    Abstract: It’s sometimes beneficial for tax or legal purposes for a business to divide related lines of business into separate legal entities. But this move can create potential legal complications — and it provides an opportunity for unscrupulous borrowers to hide fraud under the cover of their multiple business entities. This article discusses the pros and cons of lending to these types of borrowers. It notes that, if lenders don’t understand the ins and outs of businesses that split into multiple entities, those lenders may find themselves tangled in a web of legal and financial complications.

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  • Get ready: New lease rules for GAAP-compliant companies

    Summer 2019
    Newsletter: On-Site

    Price: $225.00, Subscriber Price: $157.50

    Word count: 684

    Abstract: For construction companies that follow U.S. Generally Accepted Accounting Principles, there’s an important deadline coming up. Beginning at the very end of this year, such businesses will need to follow new accounting rules for leases. This article describes the potential adjustments for lessees as well as how the new rules will affect lessors.

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  • Getting up to speed – Now may be the time to purchase business vehicles

    April / May 2019
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 684

    Abstract: The Tax Cuts and Jobs Act (TCJA) more than tripled depreciation allowances for “luxury autos.” It also temporarily enhanced “bonus” depreciation for some business assets, boosting first-year depreciation deductions for passenger autos and allowing businesses to immediately deduct the full cost of heavier vehicles. This article suggests that, to reduce the costs of purchasing one or more vehicles for business purposes significantly, business owners may be able to take advantage of these enhanced tax breaks.

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  • What are the tax implications of hiring household help?

    April / May 2017
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 684

    Abstract: When hiring household help, it’s important to stay on top of the relevant tax and reporting obligations to ensure things continue to run without a hitch. This article explains some of the basic tax-related responsibilities associated with household workers, such as the need to record employees’ names, addresses, Social Security numbers, and cash and noncash wages paid to them and the obligation to retain this information for at least four years after the due date of the tax return.

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  • Making a public appearance via your footnotes

    October / November 2015
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 684

    Abstract: A nonprofit’s annual financial statements are available to anyone interested in finding out more about the nonprofit. So a nonprofit’s leadership needs to understand everything that goes into financial statements, including the footnotes. This article describes some of the elements to address, including investment information and reasonably possible loss contingencies.

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  • When push comes to shove – Maximizing your bank’s noninterest income

    Fall 2015
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 684

    Abstract: Small interest margins have put a squeeze on the bottom line for some banks. Maximizing a bank’s noninterest income may be the difference between a profitable year and a lackluster one. This article discusses common sources of noninterest income, the fine-tuning of the collections function, and how banking relationships and competitors come into play.

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  • When divorce cases get sticky – Make sure business owners base their pay on current market rates

    September / October 2015
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 684

    Abstract: When a divorcing spouse owns or is a partner in a closely held business, its value — particularly the amount of compensation the business provides to its owners — can play a significant role in the divorce case’s financial outcome. This article discusses the factors a professional valuator considers to determine reasonable compensation.

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  • Could a shareholder loan satisfy your surety?

    January / February 2015
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 684

    Abstract: For ambitious contractors, sureties can be difficult to please. But one strategy that may help is to execute a shareholder loan. Although a move like this has its risks, doing so may enhance a contractor’s capital standing expediently without pushing it into the complexity of outside financing. This article explains some of the nuts and bolts of shareholder loans, including the tax implications.

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  • Raising the bar on the standard for patent definiteness

    October / November 2014
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 684

    Abstract: One of the purposes of a patent is to notify the public that certain inventions have already been claimed and that their unauthorized use could result in liability for patent infringement. But how precise — or “definite” — must the language in a patent be to provide sufficient notice? This article looks at the U.S. Supreme Court’s unanimous decision adopting a new standard for patent definiteness that raises the bar for patent holders. Nautilus, Inc. v. Biosig Instruments, Inc., No. 13-369, June 2, 2014 (Supreme Court)

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  • Profits can go up or down: Which way are yours headed?

    Spring 2014
    Newsletter: Construction Industry Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 684

    Abstract: As the U.S. economy continues to be a bit lackluster, it’s critical that contractors stay on top of their bottom lines. This article discusses how contractors can manage three items that they simply can’t ignore if they want to stay in the black: overhead; receivables and payables; and change orders.

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  • Roth + 401(k) = intriguing benefits option

    Fall 2013
    Newsletter: Management & Tax Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 684

    Abstract: Many companies have been forced to reconsider their health care benefits lately, but they should also do the same for their retirement benefits. One intriguing option that’s gaining in popularity is the Roth 401(k) plan. This article examines the differences between the Roth and traditional 401(k), especially in regard to distributions and their taxability.

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  • When a business is being valued, consider the real estate

    November / December 2012
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 684

    Abstract: If a client owns an office building or manufacturing facility, or any other type of real estate for that matter, it will affect the business’s value. So, the issue at hand is how? Finding out will generally require the input of both a business valuator and a real estate appraiser. This article explains the difference between the two and discusses situations in which the skills of one or the other, or both, may be most valuable.

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  • Some businesses have risks all their own

    Fall 2012
    Newsletter: Expert / Valuation & Litigation Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 684

    Abstract: Companies of like size and purpose may possess similarities that are significant for valuation purposes. But, since virtually no published market data exists for the cost of capital or financial returns of privately held companies, an appraiser must use professional judgment in determining company-specific risk. This article looks at the techniques they use.

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