838

Showing all 11 results

  • When interest rates go low, it’s high time for estate planning

    Winter 2021
    Newsletter: Management & Tax Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 838

    Abstract: In a volatile economic environment, the idea of making substantial gifts may give you pause. But with interest rates at historic lows and the value of many assets depressed, now may be an ideal time to plan an estate. This article offers a few estate planning options, specifically loans to family members and GRATs.

    Read More

  • Spotlight on patent infringement – Recent Federal Circuit case offers guidance on the EMVR

    May / June 2020
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 838

    Abstract: In general, a patent holder seeking infringement damages must apportion profits or royalties between the patented feature and any unpatented features of the infringing product. But there’s an important exception to apportionment known as the “entire market value rule” (EMVR). This article explains what it takes for a plaintiff to invoke the EMVR and summarizes a recent U.S. Court of Appeals case. A sidebar discusses why certain commenters think this case sets the bar too high. Power Integrations, Inc. v. Fairchild Semiconductor International, Inc., 904 F.3d 965, Fed. Cir. 2018 VirnetX, Inc. v. Cisco Systems, Inc., 767 F.3d 1308, Fed. Cir. 2014

    Read More

  • Spotlight on patent infringement – Recent Federal Circuit case offers guidance on the EMVR

    May / June 2020
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 838

    Abstract: In general, a patent holder seeking infringement damages must apportion profits or royalties between the patented feature and any unpatented features of the infringing product. But there’s an important exception to apportionment known as the “entire market value rule” (EMVR). This article explains what it takes for a plaintiff to invoke the EMVR and summarizes a recent U.S. Court of Appeals case. A sidebar discusses why certain commenters think this case sets the bar too high. Power Integrations, Inc. v. Fairchild Semiconductor International, Inc., 904 F.3d 965, Fed. Cir. 2018 VirnetX, Inc. v. Cisco Systems, Inc., 767 F.3d 1308, Fed. Cir. 2014

    Read More

  • Exelon Corp. v. Commissioner – Expert independence: Interfere at your own risk

    March / April 2018
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 838

    Abstract: Professional standards require valuation experts to perform assignments with impartiality, objectivity and independence. This article summarizes a recent U.S. Tax Court opinion that serves as a cautionary tale for attorneys who would seek to influence an expert’s conclusions. The court found that a law firm’s interference in the valuation process tainted the expert’s opinion and rendered it “useless.” A sidebar explains why taxpayers can’t hire experts as an “insurance policy” against blatant tax avoidance strategies. Exelon Corp. v. Commissioner, 147 T.C. No. 9, September 19, 2016

    Read More

  • Is a subprime auto loan bubble ready to burst?

    March / April 2015
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 838

    Abstract: Automobile lending in the U.S. is booming, recently reaching the highest level since well before the Great Recession. But digging deeper into the numbers reveals one potentially disturbing trend: a sharp rise in the number of subprime auto loans being made — especially among auto finance companies. Are fears of a bursting subprime auto loan bubble overblown? This article discusses the arguments for and against. A sidebar offers a few tips for keeping legitimate subprime lending from becoming predatory.

    Read More

  • Need help around the office? Reaping the benefits of nonphysician providers

    Fall 2014
    Newsletter: Rx for Practice Management / Practice Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 838

    Abstract: Nonphysician providers (NPPs) play a central role in the future of health care delivery in the United States. Medical practices are finding that NPPs can extend the therapeutic reach of their physicians, with the added benefits of increased patient satisfaction and improved net profits. This article explains how an NPP may be able to function independently or work under a doctor’s supervision.

    Read More

  • Insider trading – How a 10b5-1 plan may help reduce risk

    October / November 2013
    Newsletter: Public Company Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 838

    Abstract: “Insider trading” is a highly charged term, but it’s not necessarily illegal for corporate insiders to buy and sell stock or other securities. Nevertheless, even well-intentioned trades by insiders can cause trouble for public companies. One of the most effective defenses against liability for illegal insider trading is a 10b5-1 trading plan that’s independently administered by a broker or other third party. This article explains how a 10b5-1 plan should be designed and describes best practices to follow even with such a plan. A sidebar discusses legal vs. illegal activities.

    Read More

  • Big mistake! – Don’t let one trip up your business sale

    April / May 2013
    Newsletter: Merger & Acquisition Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 838

    Abstract: Almost no detail is too big or too small to affect the eventual outcome of an M&A deal. But there are ways to reduce the odds of making a deal-killing mistake by knowing where similar transactions have gone astray. This article examines some of those mistakes, such as overvaluing a business, selling at the wrong time, or neglecting basic housekeeping tasks. A sidebar notes a few of the “loose ends” a seller should clear up before closing a deal.

    Read More

  • When selling isn’t an option — Alternative strategies to recoup your investment

    May / June 2012
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 838

    Abstract: Some business owners expect to sell their companies when they retire. But in the current business climate, owners can’t rely on getting top dollar for their investment. This article notes that business owners may benefit from considering alternative exit strategies such as joint ventures, management buyouts, or employee stock option (ESOP) plans. The article looks at some creative exit strategies to enable business owners to avoid selling their business interests for less than a fair price.

    Read More

  • Active vs. passive appreciation – A deceptively complex issue in divorce cases

    March / April 2011
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 838

    Abstract: In divorce cases, it’s common for an interest in a closely held business or professional practice to be the marital estate’s most valuable asset. In many states, when the owner-spouse brings this asset to the marriage, a valuator may be called upon to distinguish between active appreciation in the business’s value (which is subject to division) and passive appreciation (which isn’t). This article explains how, after determining passive vs. active appreciation, the valuator might then decide how much an owner-spouse is responsible for the latter.

    Read More

  • Are you forgetting something? For many contractors, sales and use taxes are too easily ignored

    Fall 2010
    Newsletter: On-Site

    Price: $225.00, Subscriber Price: $157.50

    Word count: 838

    Abstract: With year end fast approaching, many contractors may be thinking about income tax planning. But there’s another tax issue that also warrants their attention: sales and use taxes. This article explains the distinction between the two, and how to avoid double taxation. It also shows how contract structure plays a big role in how sales and use taxes affect construction companies, while a sidebar looks at two valuable tax breaks for hiring certain unemployed workers.

    Read More