702

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  • A CLT’s effectiveness depends on Sec. 7520 rate

    July / August 2016
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 702

    Abstract: A CLT can help achieve philanthropic and estate planning goals. This trust type is most effective in a low-interest-rate environment. And while rates have risen slightly as of late, they remain low. Nevertheless, this article concludes that it’s better to act soon before interest rates rise more significantly.

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  • Making the best of a capital loss

    March / April 2014
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 702

    Abstract: Incurring a capital loss might be considered an unfortunate part of investing or an opportunity to lower tax liability and reposition one’s portfolio, respectively. As this article explains, it’s possible to use capital losses to offset any capital gains realized in that same tax year, even if one is short term and the other is long term. The article discusses trading stocks in a manner that doesn’t run afoul of the “wash sale” rule and choosing among several methods of designating lots when selling securities.

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  • Federal Circuit clarifies “co-inventor” test

    August / September 2012
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 702

    Abstract: What defines a “co-inventor”? It’s a critical question, since a co-inventor has the right to exploit an invention without the permission of the other inventors, as well as to license or sell that right without permission or sharing the proceeds. This article examines the case of a researcher who developed a synthesis protocol for making a novel genus of chemical compounds. Later, another researcher synthesized a compound using the first researcher’s protocol. When the latter was not named as an inventor, he sued, and the court found in his favor. Citation: Falana v. Kent State University, No. 2011-1198, Jan. 23, 2012 (Fed. Cir.)

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  • Federal Circuit clarifies “co-inventor” test

    June / July 2012
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 702

    Abstract: What defines a “co-inventor”? It’s a critical question, since a co-inventor has the right to exploit an invention without the permission of the other inventors, as well as to license or sell that right without permission or sharing the proceeds. This article examines the case of a researcher who developed a synthesis protocol for making a novel genus of chemical compounds. Later, another researcher synthesized a compound using the first researcher’s protocol. When the latter was not named as an inventor, he sued, and the court found in his favor. Citation: Falana v. Kent State University, No. 2011-1198, Jan. 23, 2012 (Fed. Cir.)

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  • Imputing ugly staff conduct to the employer

    January / February 2010
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 702

    Abstract: When an African-American woman moved to a company’s Inside Sales department, she found that her co-workers routinely referred to women in sexually and racially derogatory terms. She complained to her superiors, including the company president. Some steps were taken to halt the harassment, yet it persisted. The key question before the court was whether the harassment could be imputable to the employer. Had it done enough to try to stop the abusive behavior?

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  • The ABCs of LTC – Long-term care policies still make sense for some

    June / July 2009
    Newsletter: Trendlines

    Price: $225.00, Subscriber Price: $157.50

    Word count: 702

    Abstract: Although you might regard a long-term care (LTC) insurance policy as a nonessential expense at the moment, procuring such coverage may still be the right move. Deciding whether you fit the bill entails learning some of the ABCs of LTC: Adjust your expectations, Beware of limitations, and Consider the tax impact. This article discusses some of the details.

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  • Show me the money – Tracing hidden business assets

    March / April 2009
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 702

    Abstract: To secure a fair and equitable resolution, attorneys in divorce cases may need to trace assets and income that a business owner spouse has hidden to reduce child support, alimony liability or the final settlement amount. This article discusses how forensic accountants trace hidden assets by looking for suspicious payments, on-book fraud schemes and the artificial reduction of a company’s earnings.

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