807
Showing all 9 results
-
Lending to a business on the wrong side of the COVID-19 economy
August / September 2021
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 807
Abstract: As the economy has reopened, some businesses that prospered during the lockdown have experienced a significant decrease in revenue through no fault of their own. To continue operating as going concerns, some of these businesses might need access to debt to redouble their efforts to capitalize on the market created by COVID-19 — or to reinvent the business in the face of declining revenues. This article offers some questions lenders should ask these borrowers to mitigate the risk of lending to them beyond the end of the pandemic.
-
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.”
-
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.)
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.