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Showing 1–16 of 18 results
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Is your cybersecurity up to snuff?
Spring 2023
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 814
Abstract: The sudden and unexpected shift to remote work in 2020 made clear that many nonprofits have vulnerabilities that cybercriminals could leverage to steal data or disrupt operations. A nonprofit organization’s employees may or may not be back in the office, but the risks are ongoing. This article reviews what organizations need to know about the most crucial components of effective cybersecurity. A brief sidebar summarizes some of the most relevant cyber schemes for nonprofits.
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It’s time to vote – Watch out for IRS limits on nonprofit political activities
Fall 2022
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 814
Abstract: The mid-term elections are near, and jockeying for 2024 elections isn’t far behind. That makes this a good time to review the IRS rules regarding Section 501(c)(3) organizations and political activities. This article reviews the rule and how noncompliance can lead to costly excise taxes and jeopardize a nonprofit organization’s tax-exempt status. A short sidebar discusses the concerns for nonprofits that primarily advocate on certain issues.
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Ready for the new gifts-in-kind reporting requirements?
Summer 2022
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 814
Abstract: The Financial Accounting Standards Board (FASB) has new rules for how nonprofits that follow Generally Accepted Accounting Principles must report and value “nonfinancial assistance” — commonly known as gifts in kind. The changes are effective for annual periods beginning after June 15, 2021, and interim periods within annual periods beginning after June 15, 2022. For nonprofits that didn’t adopt the standards early, this article covers what they need to know. A sidebar discusses the impetus for the new requirements according to the FASB.
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Ready for the new gifts-in-kind reporting requirements?
June / July 2022
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 814
Abstract: The Financial Accounting Standards Board (FASB) has new rules for how nonprofits that follow Generally Accepted Accounting Principles must report and value “nonfinancial assistance” — commonly known as gifts in kind. The changes are effective for annual periods beginning after June 15, 2021, and interim periods within annual periods beginning after June 15, 2022. For nonprofits that didn’t adopt the standards early, this article covers what they need to know. A sidebar discusses the impetus for the new requirements according to the FASB.
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Behind the curtain – “Jersey Boys” doesn’t violate copyright on autobiography
February / March 2021
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 814
Abstract: The long-running Broadway musical “Jersey Boys” chronicles the history of the band known as the Four Seasons — and spawned copyright litigation that has run nearly as long as the play itself. This article discusses the latest ruling from the U.S. Court of Appeals for the Ninth Circuit, which found that because facts can’t form the basis for a copyright claim, and all of the alleged similarities were based on elements that were treated as fact in the manuscript, the plaintiff’s manuscript was unprotected. Corbello v. Valli, No. 17-1637 (9th Cir. Sept. 8, 2020).
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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.