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  • IRS provides guidance on pass-through deduction

    Winter 2019
    Newsletter: Management & Tax Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 771

    Abstract: The new Section 199A “pass-through” deduction provides valuable tax benefits for owners of sole proprietorships, S corporations, partnerships and limited liability companies taxed as partnerships. This article explains that new IRS guidance on the deduction answers many questions that taxpayers had, and may be relied on until the agency issues final regulations.

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  • Step to it – Supreme Court tightens standard for induced patent infringement

    October / November 2014
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 771

    Abstract: In recent years, patent holders have increasingly pursued lawsuits against defendants who didn’t necessarily directly infringe the patents themselves. Those cases just became a lot harder to win, thanks to a unanimous ruling by the U.S. Supreme Court. In a recent case involving a patent for a method of delivering electronic data using a content delivery network, the Supreme Court held that liability for inducement must be based on direct infringement. In the absence of direct infringement, there could be no inducement of infringement. This article examines the Court’s reasoning, while a sidebar discusses the outcome of the defendant’s request to have the Court review the lower court’s rule for direct infringement. Limelight Networks, Inc. v. Akamai Technologies, Inc., No. 12-786, June 2, 2014 (Supreme Court) Muniauction, Inc. v. Thomson Corp., No. 2007-1485, July 14, 2008 (Fed. Cir.)

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  • Are you satisfied with your board’s performance?

    February / March 2014
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 771

    Abstract: According to a recent study, only 20% of more than 3,000 executive directors were “very satisfied” with their boards’ performance. This article argues that improving the board/executive relationship starts by opening the lines of communication between the executive office and the boardroom — and committing to keeping them open. It’s essential to delineate roles and responsibilities and then choreograph teamwork for major improvements. A sidebar notes the importance of providing all new board members with a thorough orientation to the nonprofit’s mission, goals, policies and operations.

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  • Taking on debt for all the right reasons

    April / May 2013
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 771

    Abstract: Avoiding debt is almost always good advice. But borrowing money can be a smart solution if it’s used for the right reasons. Sometimes it might even catapult an organization from a tough financial situation. This article discusses circumstances in which borrowing may be advisable and offers suggestions for obtaining financing.

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  • No good deed goes unpunished — Retroactive FMLA leave plays key role in lawsuit

    September / October 2012
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 771

    Abstract: After a supervisor noticed that an employee had an unacceptably high number of absences, she asked her whether she wanted to retroactively apply any Family and Medical Leave Act (FMLA) days to absences she’d had earlier because of a back injury. The employee agreed, but was nevertheless terminated after repeated unapproved absences. The employee then brought an FMLA action for interference. This article explains why the Eighth Circuit wasn’t sympathetic. Citation: Lovland v. Employers Mutual Casualty Company, No. 11-2076, March 16, 2012 (8th Cir.)

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  • Billing fraud hotbeds: Is your firm one of them?

    Summer 2012
    Newsletter: Law Firm Management

    Price: $225.00, Subscriber Price: $157.50

    Word count: 771

    Abstract: Unethical billing practices — from padding time records to exaggerating expenses to performing unnecessary work so that it can be billed to a client — rarely occur in a vacuum. Billing fraud thrives in firms that explicitly or tacitly condone it. This article identifies red flags for billing partners and administrators and examines broader cultural issues that might be contributing to billing fraud.

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  • FIFO vs. LIFO – A worthy comparison

    June / July 2011
    Newsletter: Trendlines

    Price: $225.00, Subscriber Price: $157.50

    Word count: 771

    Abstract: One way companies that produce, buy or sell merchandise can potentially reduce their taxable income is by switching from the first-in, first-out (FIFO) inventory method to the last-in, first-out (LIFO) approach. But an accounting method switch could affect something beside their tax bill — namely, their financial statements. So it’s not an endeavor to take lightly. Nonetheless, this article shows why comparing FIFO to LIFO every so often is worthwhile.

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  • Retirement plan expenses – Getting better value, not just cheaper services

    April / May 2010
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 771

    Abstract: During times of cost cutting, it’s understandable that plan sponsors are looking for ways to save money on their retirement plans. Sponsors may be negotiating price discounts, fund and fee ratios, and employer contributions. Yet, while containing costs is at the top of many sponsors’ minds, using an inexpensive service provider isn’t always the best option. This article reviews how plan expenses operate, whether it’s from company pockets or plan assets.

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  • At issue: Allegedly discriminatory hiring procedures

    November / December 2009
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 771

    Abstract: When a woman was turned down for a job, she filed a lawsuit after receiving a right-to-sue letter from the EEOC. In her case, she argued that the interview process was subjective and designed to exclude women and that various statistics regarding the defendant’s workforce and hiring practices created the inference she wasn’t hired because of her gender. This article looks at the Tenth Circuit’s decision, while a sidebar delves more deeply into her claim regarding statistics. Turner v. Public Service Company of Colorado, 563 F.3d 1136 (10th Cir. Colo. 2009).

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  • Valuation revelation – Get to know your borrowers through appraisal reports

    March / April 2008
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 771

    Abstract: Financial statements tell just part of the story. Business valuations can provide an added dimension to your understanding of your customers, and affirm (or refute) your own due diligence. This article tells how to get the most from appraisal reports by following certain business valuation basics.

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  • On-call duties remain a contentious issue for many hospital physician groups

    Spring 2008
    Newsletter: Vital Signs

    Price: $225.00, Subscriber Price: $157.50

    Word count: 771

    Abstract: Many hospital physician groups dread the day that a senior partner informs the other partners that he or she is no longer interested in being “on call.” The problem, of course, is that, if one member of a group doesn’t wish to take calls, the remaining group members must make sure the calls are covered. This article suggests some potential solutions to this always-tricky dilemma.

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