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Showing all 14 results

  • Read all about it! Printed publication bars patents on drug tracking system

    February / March 2019
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 844

    Abstract: How often do people browse the Federal Register? For most people, the answer probably is never. But if they want to patent an invention that falls within the regulations of a federal agency like the U.S. Food and Drug Administration (FDA), the Federal Register might trip them up. This article looks at how it did just that for one patent applicant. A sidebar notes that indexing or searchability is unnecessary for a reference to be a printed publication for prior art purposes. Jazz Pharmaceuticals, Inc. v. Amneal Pharmaceuticals, LLC, No. 17-1671, July 13, 2018, Fed. Cir.

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  • See the big picture – Improve dealership performance with benchmarking

    Winter 2019
    Newsletter: Auto Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 844

    Abstract: Successful dealerships tend to keep close tabs on their finances and operations by measuring and monitoring certain performance metrics. But these metrics have little meaning when viewed in isolation. A basis of comparison is needed to provide context and relevance to the numbers. This article offers a variety of useful metrics, including sales metrics for each department, F&I metrics, and parts and service metrics. A sidebar suggests some important metrics for the dealership overall.

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  • See the big picture – Improve dealership performance with benchmarking

    January / February 2019
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 844

    Abstract: Successful dealerships tend to keep close tabs on their finances and operations by measuring and monitoring certain performance metrics. But these metrics have little meaning when viewed in isolation. A basis of comparison is needed to provide context and relevance to the numbers. This article offers a variety of useful metrics, including sales metrics for each department, F&I metrics, and parts and service metrics. A sidebar suggests some important metrics for the dealership overall.

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  • Too good to be true – Court rejects deductible theft loss for real estate scam

    May / June 2018
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 844

    Abstract: No one wants to fall victim to a fraudulent real estate scam, but, as fraudsters become increasingly sophisticated, the risk is real. Though it’s a small concession, victims should be able to claim a tax deduction for fraud losses, right? Not necessarily. This article reviews a recent legal case in which some investors learned that lesson the hard way. A short sidebar summarizes the importance of following the rules when seeking refunds attributable to “partnership items.” Hamilton v. U.S., No. 15-303, N.D. Ind., September 5, 2017

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  • The dangers of electronic banking – How to manage BSA/AML risks

    Fall 2017
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 844

    Abstract: Two recent trends will likely increase banks’ Bank Secrecy Act and Anti-Money Laundering (BSA/AML) risk management obligations: heightened scrutiny by banking regulators of their compliance efforts, and customers’ increasing demand for electronic banking (e-banking) services. This article explains how banks can manage, and mitigate, these risks by taking a risk-based approach and ensuring that their BSA/AML monitoring, identification and reporting systems are properly equipped to flag suspicious activities conducted electronically. A sidebar lists some elements of a BSA/AML program.

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  • Apply the research tax credit against payroll tax

    August / September 2017
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 844

    Abstract: The rules have changed regarding the ability of small businesses that engage in research and development (R&D) to use the research tax credit. The change stems from the Protecting Americans from Tax Hikes (PATH) Act, which was enacted in 2015. This article discusses how eligible businesses can take advantage of this valuable credit, according to the IRS guidance (Notice 2017-23). A sidebar shows what businesses must do to claim the research and development credit.

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  • Should your clients consider an FLP?

    Spring 2016
    Newsletter: Expert / Valuation & Litigation Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 844

    Abstract: Family limited partnerships (FLPs) have long been challenged by the IRS as invalid. But the many court cases involving FLPs can provide valuable insight into how to craft one that withstands scrutiny. This article covers such practices as showing that assets have been transferred in a bona fide sale for adequate and full consideration and following the terms of the FLP’s operating agreement. A sidebar discusses possible new FLP guidance.

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  • The changing world of internal audit – Do you make use of its expanded role?

    April / May 2016
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 844

    Abstract: Today’s internal auditors, with their cross-departmental perspective, can help anticipate and mitigate a variety of risks, improve financial and operational processes — and even help evaluate the nonprofit’s strategies. This article explains the independence factor in internal auditing, the duties of internal auditors and the components of a full internal audit review. Quality assurance reviews and stumbling blocks to an effective internal audit function also are discussed.

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  • CMS issues revised “two-midnight rule”

    Spring 2016
    Newsletter: Healthcare Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 844

    Abstract: The CMS has finalized some major changes in regard to Medicare reimbursement for abbreviated inpatient stays. According to the CMS, not all care that’s provided in a hospital is appropriate for Part A payment as inpatient. This article looks at how the changes, first proposed in the summer of 2015, affect the current rule. A sidebar on the final 2016 OPPS rule summarizes the CMS’s recent changes to its approach for medical reviews for patient status determinations.

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  • The IRS is watching real estate donated to charity

    September / October 2015
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 844

    Abstract: Donating real property to a charity can both further a taxpayer’s philanthropic goals and provide valuable tax deductions. But the IRS imposes strict rules on charitable deductions that must be followed in order to reap the expected tax savings. This article explains how to stay on the right side of the IRS when it comes to donating real estate to charity by ensuring that appraisals abide by the IRS’s requirements regarding qualified appraisals and valuation methods. A sidebar notes the criteria one must meet to be a “qualified appraiser.”

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  • Computing reasonable royalties – Court rejects deviation from “classic way”

    March/April 2015
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 844

    Abstract: Daubert challenges continue to trip up qualified financial experts who present unreliable testimony based on questionable methodologies. In one recent patent infringement case, the judge excluded all of the testimony of the plaintiff’s damages expert. This article explains why the court found problems with the foundation of the expert’s analysis, and also decided that his methodology was “flawed and unreliable.” As a sidebar discusses, the court faulted the expert’s inclusion of the so-called price effect in his analysis.

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  • Scale or scope? The critical choice for business buyers

    Year End 2013
    Newsletter: Merger & Acquisition Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 844

    Abstract: Most business acquisitions fall into one of two broad categories: scale or scope. While an M&A transaction can realize both of these goals, successful buyers typically decide which type of deal will best serve their long-term strategic objectives before they begin the acquisition process. This article looks at some of the more common potential economies of scale, while noting that scope buyers can use acquisitions as a springboard into new and unfamiliar territory. A sidebar discusses the seller’s role in the process.

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  • Will the real buy-sell please stand up? Divorce courts don’t always accept these agreements

    Fall 2013
    Newsletter: Expert / Valuation & Litigation Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 844

    Abstract: Oversimplified or outdated buy-sell agreements sometimes come back to haunt divorcing shareholders. For divorce purposes, one cannot simply expect to value a private business interest using a valuation formula (or fixed price) set forth in the company’s buy-sell agreement. This article explains why it’s necessary to reconcile buyout formulas against values obtained using the cost, market and income approaches. A sidebar discusses factors that may influence whether a long-standing buy-sell agreement is still relevant.

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  • Resolving postacquisition disputes – Involve financial experts to improve your chances of success

    July / August 2013
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 844

    Abstract: It’s not unusual for disputes to arise over the calculation of purchase price adjustments (PPAs), alleged misrepresentations regarding the seller’s financial condition and a variety of other issues. This article explains how a financial expert with a background in both valuation and forensic accounting skills can improve one’s chances of prevailing in court. A sidebar offers tips to keep in mind when developing PPA provisions in a purchase agreement.

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