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Showing all 13 results

  • Whose home is it? House designs avoid copyright infringement

    February / March 2018
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 814

    Abstract: A recent case decided by the Seventh Circuit Court of Appeals illustrates the competitiveness in the world of affordable home design. And, as the plaintiff learned, copyright law provides only limited protection. This article discusses the court’s decision to deny the plaintiff’s claim of copyright infringement. A short sidebar covers why the existence of copyrighted materials on the Internet couldn’t, by itself, justify an inference that the defendants had accessed them. Design Basics, LLC v. Lexington Homes, Inc., No. 16-3817, June 6, 2017, 7th Cir.

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  • Before you renovate your home, do the math

    November / December 2017
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 814

    Abstract: Few homeowners completely recover the costs of their remodeling projects, but some projects pay off better than others when it’s time to sell a home. This article talks about the potential benefits of replacing windows, doors and siding and explains why large remodeling projects tend to be less remunerative. A sidebar discusses the capital gains tax exclusion for home sales.

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  • Currency movements and your portfolio – The opportunities — and pitfalls — of a fluctuating dollar

    September / October 2015
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 814

    Abstract: The U.S. dollar is coming off sharp gains relative to its currency counterparts around the world. Such a situation — or its reverse, a falling dollar — is likely to have profound effects on the global economy and financial markets, not to mention on individual businesses, consumers and investors. This article provides investors insight into how shifts in currency value can affect their portfolio’s past performance, as well as ideas about how they might position it appropriately for the future. A sidebar notes factors that can drive currency movements.

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  • Should you revamp your sales compensation model?

    Winter 2015
    Newsletter: Auto Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 814

    Abstract: The Internet has fundamentally changed the role of the automobile salesperson. When customers walking in the door already know which vehicle they want to buy and how much they will pay for it, this tends to minimize the need for a traditional salesperson. Given this, many dealerships are re-examining the proper role of their salespeople, as well as their sales compensation model. This article discusses a sales model that combines base salary with performance-based incentive pay. It also offers a few guidelines for constructing a sales compensation plan, while a sidebar looks at what automobile dealership salespeople across the United States earn.

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  • Unpacking USERRA’s equal treatment standard

    July / August 2014
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 814

    Abstract: The Uniformed Services Employment and Reemployment Rights Act (USERRA) was designed to protect the employment rights of on-duty military personnel. This article describes a case involving a plaintiff who alleged that that his company had violated USERRA by firing him while he was deployed. Specifically, he argued that it had violated the law by not placing his name on an exhibit, listing current employees, that it provided to a new owner — thus denying him a benefit not determined by seniority. Dorris v. TXD Services, No. 12-3096, Feb. 27, 2014 (8th Cir.)

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  • What’s the plan? Make sure your customers aren’t driving with blinders

    August / September 2013
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 814

    Abstract: In many ways, operating a business is like venturing off on a road trip. But it’s surprising how many small and midsize companies have no road map to guide them. Detailed business plans can improve the odds that a borrower will arrive at its destination on time and on budget. This article looks at the essential components of a business plan and how they can help lenders assess whether a borrower’s plan appears realistic. A sidebar explains why the most relevant section from a lender’s perspective is the management team description.

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  • FLP discounts: Alive and well — if planning and operation are proper

    March / April 2013
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 814

    Abstract: The family limited partnership (FLP) can be a powerful tool for consolidating and managing family wealth while reducing gift and estate taxes, in part through valuation discounts. And recent court cases demonstrate that a properly planned and operated FLP can support substantial valuation discounts for transfer tax purposes. This article examines one such case, in which the court upheld 47.5% valuation discounts for FLP interests even though the decedent’s estate plan was incomplete at the time of her death. A sidebar explains how experts quantify valuation discounts. Keller v. United States, No. 10-41311 (5th Cir. 9/25/2012) Estate of Liljestrand v. Commissioner, T.C. Memo 2011-259 (11/09/2011)

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  • It’s all political — or is it? What nonprofits can and can’t do in campaigns

    Winter 2012
    Newsletter: Profitable Solutions for Nonprofits

    Price: $225.00, Subscriber Price: $157.50

    Word count: 814

    Abstract: With election season heating up, not-for-profits must take care not to stray into prohibited political activity that could jeopardize their tax-exempt status. The IRS has addressed the acceptability of several common activities. This article discusses the dividing lines separating partisan vs. nonpartisan activities in areas such as voter registration drives, candidate appearances and business activities. A sidebar shows how tax law distinguishes between politics involving candidates and lobbying involving legislation; certain involvement is permissible.

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  • Is that your final answer? — Polygraph law put to the test in Eleventh Circuit case

    January / February 2012
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 814

    Abstract: When may an employer legally request that a staff member undergo a polygraph examination? After a bank discovered that money had gone amiss, surveillance video and employee testimony did not discover that a particular manager had stolen the money, but that he had violated security policies. After he refused to take a polygraph test, he was fired. This article looks at the court’s decision, which highlights the four conditions employers must meet before they may lawfully request that their employees take a polygraph test. Citation: Cummings v. Washington Mutual, No. 10-10706, Aug. 22, 2011 (11th Cir.)

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  • The lure of the for-profit subsidiary

    Spring 2011
    Newsletter: Profitable Solutions for Nonprofits

    Price: $225.00, Subscriber Price: $157.50

    Word count: 814

    Abstract: In the wake of a severe recession — with a drop in public grants and private donations — for-profit endeavors can have a magnetic appeal as nonprofit survivors look for new sources of revenue. But there are a number of factors that a nonprofit should consider before taking on the significant cost and responsibility of operating a for-profit company. This article lists the incentives and drawbacks, while a sidebar lists two key actions that nonprofit executives have taken in successfully creating a for-profit subsidiary.

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  • Bond credit ratings 101 – Despite unfavorable press, ratings are still meaningful

    March / April 2011
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 814

    Abstract: Credit rating agencies have been criticized for not providing adequate warning about risky securities. Despite their recent high-profile failings, credit ratings remain a useful tool for bond investors, as long as their limitations are understood. This article discusses the three major credit rating agencies and what the ratings indicate, so that the reader can make use of them while keeping their limitations in perspective. A sidebar discusses whether municipal bonds are still a good investment in today’s environment.

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  • Putting the WOTC to work for you

    Spring 2010
    Newsletter: Construction Industry Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 814

    Abstract: One financial tool that contractors often overlook is the Work Opportunity Tax Credit (WOTC) — a tax break available to companies that hire workers from certain disadvantaged groups. The WOTC has been around for years, but last year’s stimulus legislation expanded the list of targeted groups to include “unemployed veterans” and “disconnected youth.” This article looks at details of the credit and how to apply, while a sidebar discusses the Hiring Incentives to Restore Employment (HIRE) Act of 2010, a tax break for hiring and retaining workers.

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  • Changing state taxes can affect your estate plan

    November / December 2008
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 814

    Abstract: For years, state death taxes had little or no effect on estate planning. That’s because the state death tax credit allowed states to grab a piece of an estate’s federal tax pie with minimal administrative effort or expense. Now, however, the credit has been eliminated, prompting revenue-hungry states to rewrite their tax laws. This article explains how these new laws affect estate plans.

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