834

Showing all 15 results

  • Auto parts’ aesthetic appeal doesn’t invalidate design patents

    February / March 2020
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 834

    Abstract: Holders of design patents received some welcome news recently from a case in which some auto parts distributors sought declaratory judgment for invalidity of design patents to sell parts that were covered by a major vehicle manufacturer’s designs. This article reviews a case from the U.S. Court of Appeals for the Federal Circuit that sheds some valuable light on the type of functionality that can render a design patent invalid — and the type that won’t — as well as the importance of design patents. A short sidebar reviews the exhaustion and repair doctrines’ roles in the case. Automotive Body Parts Ass’n v. Ford Global Techs., LLC, No. 18-1613, July 11, 2019, Fed. Cir.

    Read More

  • Real estate activities vs. investments: Why it matters

    November / December 2018
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 834

    Abstract: The characterization of a real estate entity’s activities as a business or an investment makes a big difference to the bottom line when it comes to taxation. In Conner v. Commissioner, a developer whose plans were derailed by the Great Recession recently learned this lesson the hard way. This article summarizes the legal case and the importance of holding property as either an investment or in the course of business. Conner v. Comm’r, No. 2018-6 (Tax Ct. Jan. 22, 2018)

    Read More

  • The pros and cons of a Roth IRA conversion

    October / November 2018
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 834

    Abstract: Roth IRAs offer some important tax advantages over traditional IRAs. For example, qualified Roth IRA withdrawals are tax-free for federal purposes. And, unlike with traditional IRAs, you don’t have to start taking required minimum distributions from Roth IRAs after reaching age 70½, so the assets can grow tax-free indefinitely. This article explains that the quickest way to get a significant sum into a Roth IRA is by converting a traditional IRA to Roth status — but a conversion won’t be beneficial for every taxpayer. It also notes that a Tax Cuts and Jobs Act provision could make Roth IRA conversions riskier from a tax perspective.

    Read More

  • Can licenses limit competitors’ use? Copyright ruling hits third-party software support providers

    August / September 2018
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 834

    Abstract: Purchasers of software know that it’s not just the license that can take a bite out of their wallets — it’s also the costly maintenance contracts. Third-party providers have begun offering licensees cheaper maintenance and support alternatives. But as this article shows, one software company has struck back, and the favorable ruling it obtained in its copyright infringement lawsuit against a third-party provider may make it harder for such businesses to compete. A short sidebar looks at the defense of copyright misuse and why it failed in this case. Oracle USA, Inc. v. Rimini Street, Inc., No. 16-16832, -16905, Jan. 8, 2018, 9th Cir.

    Read More

  • Gift giving made easy – Annual exclusion reduces your taxable estate

    October / November 2016
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 834

    Abstract: How can a person reduce the size of his or her taxable estate? There are many ways to accomplish this objective, including the use of irrevocable trusts and other sophisticated estate planning techniques. But one of the most effective methods is also the simplest: leveraging the $14,000 per person annual gift tax exclusion. This article explains the strategy and a sidebar details the benefits of year-end gift giving using the annual exclusion.

    Read More

  • Good touch, bad touch – Employers must be sensitive to same-sex harassment

    July / August 2016
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 834

    Abstract: All claims of sexual harassment — including those involving same-sex employees — need to be taken seriously by employers. That’s the conclusion this article draws. It summarizes a Sixth Circuit case in which an employee alleged that his employer, in violation of Title VII, had failed to take prompt and corrective action when he was sexually harassed by a male co-worker. Smith v. Rock-Tenn Services, Inc., No. 15-5534, Feb. 10, 2016 (6th Cir.)

    Read More

  • Impact of growth rate on lost profits

    September / October 2015
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 834

    Abstract: When calculating lost profits, damages experts need to determine the growth rate carefully. Failure to properly analyze the factors that drive a company’s expected revenue growth may jeopardize the admissibility of an expert’s testimony in a Daubert challenge. This article uses several recent court cases to illustrate the importance of supporting the growth rate with reasonable assumptions and detailed analysis based on objective market evidence. Celebrity Cruises Inc. v. Essef Corp., 434 F. Supp.2d 169 (S.D.N.Y. 2006) Chemipal Ltd. v. Slim-Fast Nutritional Foods Int’l Inc., 350 F. Supp. 2d 582 (D. Del. 2004) Manpower Inc. v. Insurance Company of the State of Pennsylvania, 732 F.3d 796, 799 (7th Cir., 2013)

    Read More

  • Writing your M&A playbook: A strategic exercise for sellers

    August / September 2014
    Newsletter: Merger & Acquisition Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 834

    Abstract: Business owners thinking about selling should consider assembling an M&A “playbook.” As this article describes, a playbook is a critical self-assessment of the company’s key selling points and possible weaknesses. It should examine the company’s strengths, weaknesses and market position, so management can identify problems to be fixed and then develop a selling strategy. A sidebar talks about how sellers should also use their playbook to review and rank prospective suitors.

    Read More

  • The tax ins and outs of employee fringe benefits

    January / February 2014
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 834

    Abstract: So-called “fringe” benefits can actually be a significant component of compensation and a tool for attracting, motivating and retaining talented employees. But the tax treatment of fringe benefits is complex and often misunderstood. To avoid unpleasant tax surprises, it’s important for employers and employees alike to familiarize themselves with the rules. This article discusses the tax treatment of benefits for owner-employers, depending on their company’s business structure, and warns to look out for family attribution rules. A sidebar offers specific examples of tax-free fringe benefits.

    Read More

  • Employee stock purchase plans – An opportunity hiding in plain sight

    July / August 2013
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 834

    Abstract: Conventional wisdom holds that it’s dangerous to tie too much personal wealth to the fortunes of one’s employer. When it comes to employee stock purchase plans (ESPPs), however, conventional wisdom about not putting too many eggs in one basket may be worth reconsidering. This article shows how an ESPP’s employee discount has the potential to provide an attractive return — though it’s not a risk-free strategy. A sidebar looks at ESPP tax considerations.

    Read More

  • What you need to know about professional liability insurance

    Summer 2013
    Newsletter: Law Firm Management

    Price: $225.00, Subscriber Price: $157.50

    Word count: 834

    Abstract: Practicing law without professional liability insurance can be financial suicide. But attorneys have options when it comes to the amount and type of liability coverage; even the price may be flexible. This article discusses the basics of malpractice policies and how insurers set rates, while a sidebar offers advice for avoiding malpractice claims altogether.

    Read More

  • ATRA: Digging into the new tax law

    May / June 2013
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 834

    Abstract: The American Taxpayer Relief Act of 2012 (ATRA) not only has an effect on individual tax rates, but also can have a significant effect on the bottom lines of real estate developers and investors. This article looks at ATRA’s implications for depreciation, Section 179 expensing and energy-related incentives. A sidebar discusses tax credits available for hiring people from certain target groups that have faced significant barriers to employment.

    Read More

  • Status quo – How to keep your “public charity” designation

    February / March 2011
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 834

    Abstract: A public charity that wishes to retain its 501(c)(3) tax-exempt status in future years must take specific actions and avoid certain activities. Foremost, after the first five years of existence, it must demonstrate through Schedule A of Form 990 that it meets the support test qualifying it as a public charity. This article describes Schedule A requirements and lists five types of activities that can jeopardize exempt status. A sidebar shows how a new organization can obtain public charity status.

    Read More

  • 3 postmortem strategies that add flexibility to your estate plan

    February / March 2011
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 834

    Abstract: In recent years, estate planning has been complicated by uncertainty over the future of the federal gift and estate tax regime. But even when estate tax rates and exemption amounts are predictable, changing family circumstances make planning a challenge. Fortunately, there are several postmortem strategies a family can use to ensure that the deceased’s wishes are carried out. This article takes a closer look at three such strategies: disclaimers, spousal right of election and QTIP trust.

    Read More

  • Let’s be reasonable – Setting salaries for S corporation owners

    June / July 2008
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 834

    Abstract: If your business is an S corporation, the way you characterize payments to owners who work in the business can have a significant tax impact. For instance, failure to pay reasonable salaries to these shareholder-employees raises a red flag for the IRS. And if the agency reclassifies distributions of corporate profits as wages, you may be hit with a hefty bill for back payroll taxes, penalties and interest. This article offers tips on how to ensure salaries are reasonable. A sidebar illustrates how costly not doing so can be.

    Read More