835
Showing all 13 results
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Establishing infringement of “thin” copyrights
Year End 2021
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 835
Abstract: The copyright troll, whose business model the U.S. Court of Appeals for the Seventh Circuit has described as an “intellectual property shakedown,” again found its claims under scrutiny by the court. This time, the court took the occasion to clarify what’s necessary for a successful claim of infringement of works with “thin” copyright protection. This article reviews two well-established copyright doctrines: scènes à faire and merger. It looks at how they restrict the ability of infringement plaintiffs to claim expansive intellectual property rights. A brief sidebar details how the copyright troll plaintiff operates. Design Basics, LLC v. Signature Construction, Inc., Nos. 19-2716 (7th Cir. April 23, 2021); Design Basics, LLC v. Lexington Homes, Inc., 858 F.3d 1093 (7th Cir. 2017).
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Take advantage of CARES Act changes to retirement accounts
August / September 2020
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 835
Abstract: In this time of financial uncertainty brought about by the COVID-19 pandemic, individuals may be more concerned than ever about protecting their retirement accounts — or they might need to tap these funds now even though they haven’t yet reached retirement. This article explains several provisions of the Coronavirus Aid, Relief, and Economic Security (CARES) Act that may provide some assistance. It also suggests that it’s important for individuals to get professional advice to help determine the best course of action for their particular situations, and factor in the tax consequences. A sidebar discusses tax-advantaged distributions under the CARES Act.
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The best of both worlds? A new option for long-term care insurance
April / May 2020
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 835
Abstract: Premiums for traditional long-term care insurance often run thousands of dollars per year per person. Individuals are forced to weigh this cost against the likelihood that they may end up not tapping into their policies. This article discusses a new hybrid life and long-term care policy that might address the concerns with traditional long-term care coverage. It combines life and long-term care insurance, typically by adding a long-term care rider to a traditional life insurance policy — thus reducing the “use it or lose it” risk of traditional long-term care policies. A sidebar offers some other hybrid policy benefits and caveats.
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Making the most of ADUs
January / February 2020
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 835
Abstract: Accessory dwelling units (ADUs) are all the rage in urban areas, such as Los Angeles, Denver, Washington, D.C., San Francisco and Portland. The demand is expected to climb as the population ages and younger would-be homeowners are priced out of traditional houses. Not surprisingly, an ADU can boost a property’s value, depending on certain factors that appraisers consider. This article summarizes the basics of ADUs and reviews valuation basics, while a short sidebar covers the differences between ADUs and two-unit properties.
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What not to do in like-kind exchanges – Court finds sale-leaseback strategies produce loans
May / June 2019
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 835
Abstract: The Internal Revenue Code has long allowed taxpayers to use like-kind exchanges to defer taxable gains. That doesn’t necessarily mean a like-kind exchange will go unchallenged by the IRS, though. This article summarizes a recent case in which the agency — and two federal courts — found the company’s property transactions more akin to loans than like-kind exchanges. A short sidebar demonstrates why appraisers must be allowed to reach their conclusions independently. Exelon Corp. v. Comm’r, No. 17-2964, -2965, Oct. 3, 2018, 7th Cir.
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FASB issues new accounting rules for contributions and grants
Winter 2019
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 835
Abstract: The FASB’s ASU No. 2018-08 provides much-needed clarification on the topic of accounting for contributions and grants. It lays out rules that will help nonprofits determine whether a grant or similar contract is indeed a contribution — and, if so, when they should recognize the revenue generated from it. This article discusses the origins of the update. It also covers the “provider” factor, what constitutes a conditional contribution, and the “simultaneous release” option. A sidebar highlights the new revenue recognition rules in ASU No. 2014-09, which addresses revenue from customer contracts.
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What to expect when the IRS comes a-knocking
August / September 2017
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 835
Abstract: Nothing can strike fear in the heart of a nonprofit like receiving the news that it’s been selected for an IRS audit — an audit can be intimidating, not to mention costly and time-consuming. This article discusses the IRS’s recently released internal guidance for requesting audit information from tax-exempt organizations. A sidebar highlights the agency’s nonmandatory best practices intended to make the overall process more effective for auditors — which, in turn, could save nonprofits time and resources.
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Efficiency can be a persuasive selling point
February / March 2017
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 835
Abstract: When selling their business, owners often neglect to highlight a significant key value driver: efficiency. This article discusses technology upgrades, outsourcing, and manufacturing cost-cutting and explains how sellers can turn such efficiencies into selling points. A sidebar defines several widely adopted programs that help companies reduce errors and defects and increase overall productivity.
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Whom are you confusing? Clear labeling precludes trademark infringement claim
April / May 2016
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 835
Abstract: The eight-factor Sleekcraft test typically is used to determine whether a mark accused of trademark infringement gives rise to a likelihood of confusion. But as this article shows, the test isn’t always applicable — especially in the context of Internet search engines. It examines why the Ninth Circuit handed the defendant in Multi-Time Machine, Inc. v. Amazon.com, Inc. a victory. A sidebar explains that, unlike Multi-Time Machine Inc., most trademark infringement cases go to trial.
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Retire at your own risk – How to maximize value when exiting a private business
January / February 2016
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 835
Abstract: The oldest Baby Boomers will turn 70 this year. Although a lot of younger Boomers continue to be actively involved in the workforce, many older ones who started their own businesses are finally starting to retire. Removing a key person from daily business operations generally isn’t something that can be done overnight, however. It takes time to facilitate a seamless transition to new management that also maximizes cash flow to the retiree. This article identifies various exit strategies that owners might consider and the importance of having realistic expectations about market value. A sidebar reminds owners of all ages to draft a valid buy-sell agreement, because not all exits occur at retirement.
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The promise — and perils — of inversion deals – Why everyone’s talking about these cross-border mergers
Year End 2014
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 835
Abstract: Corporate inversions have become the dominant means of making cross-border mergers. A buyer in the United States reduces its global tax exposure by finding a seller in another country with a lower corporate tax rate. Then the buyer “domiciles” itself in the seller’s country, either setting up new offices or taking over its target’s facilities. However, as this article discusses, inversion deals are controversial and new regulations may make them less appealing. A sidebar lists risks associated with inversion deals.
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Tax issues remain long after the deal closes
February / March 2014
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 835
Abstract: In an M&A, taxes shouldn’t be a priority only when negotiating a purchase price, but during the integration phase as well. This article explains that postmerger synergies, foreign tax laws, sales of divisions or products, and integration of accounting systems, supply chains and enterprise resource management systems all have tax implications. A sidebar notes that there can also be tax traps associated with employees.
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Succession planning – Transferring ownership to the next generation
July / August 2011
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 835
Abstract: One important step in the succession planning process is determining the best way to transfer ownership interests in a family business to the next generation. Who should be the successor? How should wealth be divided between those who work in the business and those who don’t? This article offers ways to address these questions, and considers the gift and estate tax implications. It also shows how business interests can be transferred through family limited partnerships, self-canceling installment notes or employee stock ownership plans.