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Showing all 15 results
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Food for thought: Court rules banana costume is copyrightable
April / May 2020
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 846
Abstract: In 2017, the U.S. Supreme Court in Star Athletica, L.L.C. v. Varsity Brands, Inc., established a two-part test for analyzing which elements of a piece of clothing are design elements protectable by copyright and which are nonprotectable functional elements. This article reviews a recent case from the U.S. Court of Appeals for the Third Circuit that has applied the fruit of the high court’s labors in that case for the first time in its jurisdiction. A brief sidebar covers the application of the merger and “scènes à faire” doctrines to the case. Silvertop Associates Inc. v. Kangaroo Mfg. Inc., No. 18-2266, Aug. 1, 2019, 3d Cir., Star Athletica, L.L.C. v. Varsity Brands, Inc., 137 S. Ct. 1002 (2017).
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Avoid common pitfalls when applying the income approach
March / April 2018
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 846
Abstract: Valuing a business using projected earnings is a complex undertaking. This article identifies common pitfalls that novice or untrained valuators tend to make when using the income approach. A sidebar compares and contrasts two methods that fall under the income approach: the capitalization of earnings and discounted cash flow methods.
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Are you covered? Get a grip on your nonprofit’s insurance needs
February / March 2018
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 846
Abstract: With the mission-related challenges nonprofits juggle every day, taking inventory of insurance coverage can fall under the radar. This article discusses how insurance coverage has changed for nonprofits, and describes the different types of insurance a nonprofit might consider today depending on its requirements. A sidebar explains how an organization might need auto insurance even if it doesn’t own any vehicles.
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Fixing America’s Surface Transportation (FAST) Act – FAST Act amendments are changing the regulatory landscape
October / November 2016
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 846
Abstract: 2015’s Fixing America’s Surface Transportation (FAST) Act contains a number of provisions that affect the offer and sale of securities by both private and public companies. Since the act’s passage, the SEC has been busy amending its rules to reflect the new requirements. This article explains some of the highlights.
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How much does human capital add to a company’s value?
September / October 2015
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 846
Abstract: “Human capital” is often one of the most valuable — and difficult to replicate — resources that companies own. It includes a trained and assembled group of workers who know how to operate equipment, follow the company’s policies and procedures, innovate to build new products and services, and work together as a team to achieve the company’s strategic goals. This article explains the types of human capital assets and common ways to value them. A sidebar outlines the top reasons valuators may be asked to value human capital assets.
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Decision to divest – Robust market makes partial sales more attractive
August / September 2015
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 846
Abstract: Selling a business unit, or taking it public and subsequently spinning it off, can be a smart strategic move when the market is brimming with potential buyers. But it takes more than a hot market to make a divestiture work. This article discusses the best candidates for a divestiture and the types of transactions available (such as a complete sale or business alliance). A sidebar urges business sellers to spend time identifying potential buyers.
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Cybersecurity preparedness – Be sure to ask the right questions
Spring 2015
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 846
Abstract: Last summer, in an effort to evaluate financial institutions’ cybersecurity preparedness, the FFIEC piloted a cybersecurity examination work program (the “Cybersecurity Assessment”) at more than 500 community banks. The agency’s subsequent “Cybersecurity Assessment General Observations” provides questions for boards and management to consider as they assess their institutions’ preparedness. This article discusses some of those questions, while a sidebar looks at security risks involved in mobile banking apps.
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Forecasting the future
August / September 2014
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 846
Abstract: Forecasting can help borrowers anticipate future financing needs and prove that they’ll be able to repay loans. But how do lenders know whether a forecast is achievable — or merely wishful thinking? This article discusses how forecasts are more flexible and timely than in the past. They go beyond presenting historical financial data in order to help management evaluate the marketplace for emerging external threats and opportunities. Rolling 12-month forecasts, for example, are adaptable and look beyond year end. A sidebar notes the difference between a forecast and a projection.
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New regs tackle property transfers from C corps to REITs and RICs
March / April 2014
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 846
Abstract: Last fall, the IRS issued long-awaited final regulations providing guidance on the recognition of built-in gains when the appreciated property of a C corporation becomes the property of a real estate investment trust (REIT) or regulated investment company (RIC). Such a situation can arise when a C corp becomes a REIT or RIC or because it transfers its property to a REIT or RIC in a “conversion transaction.” The regs include two important exceptions to the general rule on gain recognition. This article discusses that rule and the exceptions, while a sidebar looks at one exception that was rejected.
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Expense or capitalize? New repair regulations offer guidance for contractors
Winter 2014
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 846
Abstract: For years, contractors have struggled to determine whether certain costs may be expensed for tax purposes (that is, deducted currently) or if they must be capitalized and depreciated. Recently, the IRS issued long-awaited final regulations on this subject, known as the “Repair Regs.” This article reviews some of the highlights as they pertain to buildings and to materials and supplies. A sidebar explains how contractors can use this knowledge to help customers with their own tax strategies.
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Physician awareness of Rx costs boosts patient compliance
Summer 2012
Newsletter: Vital Signs
Price: $225.00, Subscriber Price: $157.50
Word count: 846
Abstract: Prescription medications account for nearly 10% of total U.S. spending on health care, and an even larger share of the average patient’s out-of-pocket medical spending. Yet, despite the impact of prescription costs on patient finances and drug compliance, physician awareness of retail prescription costs has remained spotty, according to several studies, even as increases in the cost have skyrocketed. This article lists several actions physicians can take to maintain accurate information about prescription costs. This can lead to greater patient compliance and keep patients returning to the practice.
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Be reasonable – How business compensation can affect divorce cases
January / February 2011
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 846
Abstract: When a divorcing spouse owns or is a partner in a closely held business, its value — particularly the amount of compensation the business provides to its owners — can play a significant role in the divorce case’s financial outcome. This article discusses the factors a professional valuator considers to determine reasonable compensation. A sidebar talks about issues that affect the credibility of expert testimony on reasonable compensation.
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Back to the future – Should defined contribution plans offer lifetime income?
Year End 2010
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 846
Abstract: Employer-sponsored plans have become the most common way to provide retirement income for many workers. In the past 20 years, the retirement plan of choice has shifted from defined benefit (DB) plans to defined contribution (DC) plans. The Department of Labor (DOL) and Department of the Treasury are working with the retirement plan industry to increase the use of another option. This article discusses the agencies’ Request for Information to determine whether to take steps to enhance retirement benefits with arrangements that provide for a lifetime stream of income at retirement, similar to DB plans.
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6 steps to starting a 401(k) plan
February / March 2010
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 846
Abstract: Over the past 20 years, employer-sponsored defined contribution retirement plans have become an increasingly popular way for employees to save for retirement, and 401(k) plans are the most common defined-contribution plans in the public sector. For employers thinking about starting a 401(k) plan, this article provides an overview of the steps they need to take.
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To merge or not to merge? Good question!
Fall 2009
Newsletter: Law Firm Management
Price: $225.00, Subscriber Price: $157.50
Word count: 846
Abstract: Mergers often help firms realize their strategic objectives. However, if not done for the right reasons, they can be a source of frustration and lead to a firm’s demise. This article looks at some of the right reasons — and some of the wrong ones, as well. It lists several ways to minimize the pitfalls, while a sidebar describes seven would-be deal breakers.