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Showing all 8 results
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Help borrowers retire on their terms
June / July 2019
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 788
Abstract: Selling a small business is a complicated undertaking — especially if the seller has no prior experience doing so. This article offers suggestions on how a lender can help a borrower prepare for a business sale and retirement, including determining the best retirement date and helping evaluate potential buyers. It notes that providing assistance in a business transition can position the lender’s institution as an invaluable resource for the seller — and eventual buyer. A sidebar lists questions that a borrower facing retirement should ask.
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CMS’s 2017 final OPPS rule adopts revised site-neutral payments
Spring 2017
Newsletter: Healthcare Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 788
Abstract: When the CMS released its preliminary draft of the Calendar Year 2017 Hospital Outpatient Prospective Payment System (OPPS) and Ambulatory Surgical Center (ASC) Payment System policy changes, hospitals were alarmed over its proposed site-neutral payments. This article discusses the requirements of the final rule and its implications for hospital billing of outpatient services. The article concludes that the site-neutral payment provisions could make it difficult for hospitals with off-campus PBDs to recover related capital outlays and operational expenses. A sidebar discusses the final OPPS rule’s new measures that affect the Hospital Outpatient Quality Reporting (Hospital OQR) Program.
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Court upholds reasonable royalty testimony
May / June 2016
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 788
Abstract: This article covers a case regarding reasonable royalty damages and the methodology involved in determining them. It involves a patent that’s related to processing digital content. Summit, the patent owner, sued Samsung for patent infringement. The article includes a sidebar regarding other methods used for reasonable royalty calculations.
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Is outsourcing right for your firm?
Spring 2015
Newsletter: Law Firm Management
Price: $225.00, Subscriber Price: $157.50
Word count: 788
Abstract: Often the most challenging aspect of running a law firm is keeping noncore, but critical, functions such as payroll, human resources and IT running smoothly. As this article proposes, outsourcing can help firms reduce costs while taking advantage of service providers’ greater expertise. However, selecting vendors for outsourced services requires careful consideration. A sidebar discusses software that makes managing some key functions simpler.
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The latest in ESI: Discovery of mobile device data
January / February 2015
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 788
Abstract: Mobile devices have become an integral part of how people conduct business — and electronically stored information captured on such devices has become the target of discovery in all types of litigation. But collecting and reviewing this data presents substantial challenges. This article looks at those challenges, including one relating to a device’s ownership. A sidebar describes the vast array of data commonly found on today’s mobile devices.
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Using “just-enough” funding for a credit shelter trust
February / March 2009
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 788
Abstract: For many affluent couples, a credit shelter trust (also called a bypass trust) is a key component of their estate plans. This trust type allows spouses to leave as much of their assets as possible to each other while preserving each of their $3.5 million estate tax exemptions. In recent years, changes in the exemption amount and uncertainty over the future of the estate tax have made it more difficult to design a credit shelter trust. One potential solution to this problem is “just-enough” funding. This article discusses the benefits of using “just-enough” funding for a credit shelter trust.
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Personal vs. business goodwill: The appraisal challenges
Fall 2008
Newsletter: Valuation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 788
Abstract: One might associate business appraisals with accounting, yet, in truth, they’re worlds apart. Financial statements, for example, tell only part of the story, and intangible assets present even greater valuation challenges. Items such as patents, customer lists, leases and brand names can be readily identified and valued. But what’s left over — commonly referred to as “goodwill” — may require special treatment. This article compares two distinctive forms of goodwill: personal and business. (Updated 11/14/12)
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Special needs require a special needs trust
July / August 2008
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 788
Abstract: If a person has a disabled family member who will require a nursing home, assisted-living facility or other long-term care after he or she is gone, the cost can be enormous. One option is to create a special needs trust that leaves as much to the family member as possible while making the most of government assistance. This article discusses the ins and outs of a special needs trust. (Updated 7/27/12)