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Showing all 8 results

  • To file or not to file? A gift tax return doesn’t always have to be filed

    April / May 2020
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 807

    Abstract: Now that fewer people are subject to federal gift taxes, because of a generous $11.58 million lifetime gift tax exemption for 2020, a question many are asking is: “Do I need to file a gift tax return?” The short answer is “no” if one’s wealth is well within the exemption amount. This article examines the scenarios where it’s necessary (and possibly advantageous) to file Form 709 — “United States Gift (and Generation-Skipping Transfer) Tax Return.”

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  • Playing with fire – Inequitable conduct results in outsized antitrust award

    August / September 2016
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 807

    Abstract: Bringing a patent infringement lawsuit always comes with certain financial risks — but such suits rarely conclude with the patent holder being ordered to pay $26 million in antitrust damages. This article provides details on the Federal Circuit case TransWeb, LLC v. 3M Innovative Properties Co. and shows how the patent holder’s inequitable conduct backfired. A sidebar discusses how the same court found a proper basis for damages. TransWeb, LLC v. 3M Innovative Properties Co., No. 14-1646, Feb. 10, 2016 (Fed. Cir.)

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  • Protect your future with solid operating reserves

    June / July 2016
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 807

    Abstract: Operating reserves aren’t a luxury — they’re a necessity for financially savvy nonprofits. Organizations without adequate operating reserves leave themselves vulnerable to the financial instability and damaged reputation that interruptions in incoming revenue might bring. This article addresses what reserves are, and aren’t; some of the reasons why a nonprofit needs reserves; and how much to set aside as reserves. A sidebar explains how to develop a formal reserve policy.

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  • Making meaningful IRA contributions is easier than ever

    January / February 2016
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 807

    Abstract: This article encourages people who have dismissed traditional IRAs in the past to take a fresh look at them. It explains that income limits for deductibility and maximum annual contributions are more generous. The article also talks about the benefits of investing in Roth IRAs. A sidebar notes that, effective for IRA withdrawals taken in 2015, individuals can execute only one traditional IRA rollover in a 365-day period.

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  • How to select malpractice coverage and evaluate carriers

    Winter 2012
    Newsletter: Rx for Practice Management / Practice Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 807

    Abstract: Selecting the terms of medical malpractice coverage is a complex, critical task, as is evaluating insurance carriers. This article discusses the amounts of coverage necessary and the types to choose from. It also describes important provisions that physician practices should scrutinize closely, and explains how to choose the right insurance carrier.

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  • What to expect when you’re merging

    Summer 2011
    Newsletter: Law Firm Management

    Price: $225.00, Subscriber Price: $157.50

    Word count: 807

    Abstract: Mergers offer the opportunity to gain new clients, experienced rainmakers, greater geographic reach, increased specialization and broader expertise. But first, it’s necessary to close the transaction, which is often easier said than done. This article describes the obstacles that are typically involved, and shows how an internal “deal team” working with professional advisors can address them.

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  • M&A insurance can shield your deal from risk

    February / March 2009
    Newsletter: Merger & Acquisition Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 807

    Abstract: M&A insurance can protect both buyers and sellers from possible deal breakers, including hidden liabilities, negative tax treatment, valuation issues, legal obstacles and environmental hazards. This article discusses types of M&A insurance, such as representations and warranties, environmental, and tax liability, and helps readers understand when they might need specialized coverage.

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  • Are you up-to-date on the AICPA’s new valuation standards?

    January / February 2008
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 807

    Abstract: Last summer, the American Institute of Certified Public Accountants (AICPA) finalized Statement on Standards for Valuation Services (SSVS) No. 1, which applies to CPAs who perform business valuations in engagements accepted on or after Jan. 1, 2008. This article explains the types of engagements SSVS No. 1 covers and the extent of information a valuation analysis performed by a CPA should contain. The article notes that it’s useful for attorneys and others to become familiar with these and other professional organizations’ valuation standards to ensure their experts’ methods and conclusions meet all relevant requirements.

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