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Showing all 14 results

  • Compliance counts – IRS issues guidance for excise tax on executive compensation

    October / November 2019
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 847

    Abstract: The passage of the TCJA in late 2017 brought several unwelcome developments for nonprofits, including a new excise tax on certain executive compensation. To answer the many questions about the tax, the IRS has issued interim guidance that is largely unfavorable for organizations with highly paid executives or so-called “excess parachute payments.” This article walks the readers through the guidance in Notice 2019-09 in regard to making decisions about executive compensation, severance payments and settlements. A sidebar discusses who may be considered a “covered employee” for these purposes.

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  • Case closed – Federal Circuit confirms expansion of liability for divided patent infringement

    June / July 2018
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 847

    Abstract: Patentees have long struggled when trying to enforce method patents in “divided infringement” cases, where multiple parties carried out the required steps. The Federal Circuit Court of Appeals seems to have come to their rescue, though. This article reviews a case in which the court made clear that it’s applying a looser standard when it comes to establishing direct infringement liability in divided infringement cases. A sidebar notes the court’s rejection of the argument that the conditioning required to attribute the actions of a third party to an alleged infringer can’t occur if the third party isn’t obligated to perform part of the patented method. Travel Sentry, Inc. v. Tropp, No. 16-2386, Dec. 19, 2017, Fed. Cir. Akamai Technologies, Inc. v. Limelight Networks, Inc. (Akamai V), Nos. 2009-1372, 2009-1380, 2009-1416, 2009-1417. Aug. 13, 2015, Fed. Cir.

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  • Asset protection – Preserving wealth for yourself and your heirs

    September / October 2016
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 847

    Abstract: There are many techniques available to protect one’s assets, from giving them to loved ones to placing them in offshore trusts. Regardless of what strategy is used, the key is to start planning now. The earlier one implements asset protection, the more effective it will be. This article discusses risk assessment and reviews both basic and sophisticated asset protection strategies, while a sidebar cautions against violating fraudulent transfer laws.

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  • C corporations vs. S corporations – How entity types affect financial statement comparisons

    August / September 2015
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 847

    Abstract: When lenders compare C corporations to S corporations, they may not obtain a complete, accurate picture — unless they understand the key differences and potential risks associated with each type of entity. This article summarizes what lenders should know to make better-informed corporate lending decisions. A sidebar outlines the eligibility requirements for electing S status.

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  • Taking a swipe at the “cat’s paw” theory of retaliation

    July / August 2015
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 847

    Abstract: Something called the “cat’s paw” theory may sound cute. But, if a plaintiff successfully argues a claim under the approach, this kitten can have claws for employers. This article describes a case in which an employer had to defend against the cat’s paw theory when an employee alleged FMLA violations. Ameen v. Amphenol Printed Circuits, Inc., No. 14-1086, Jan. 26, 2015 (1st Cir.)

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  • Costly breaks – What is and isn’t compensable time under the FLSA

    July / August 2015
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 847

    Abstract: Do employees required to stay on site during meal periods earn compensable time under the Fair Labor Standards Act? The answer depends on the circumstances, of course. But this article looks at a recent appellate court decision from which employers can glean some insight. A sidebar examines a case with a similar complaint but a different verdict. Ruffin v. MotorCity Casino, No. 14-1444, Jan. 7, 2015 (6th Cir.) Beasley v. Hillcrest Medical Center. Nos. 02-5121& 02-5147, Oct. 9, 2003 (10th Cir.)

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  • Casting a spotlight on the guideline M&A method

    May / June 2015
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 847

    Abstract: Real-world M&As can provide a wealth of objective data for valuing a private business. But comparable deals are relevant only to the extent that they’re similar to the subject company. This article provides an overview of how the guideline M&A method works and how valuators cull transaction data to arrive at reliable estimates of value. A sidebar discusses possible sanity checks that appraisers can use to double-check whether their conclusions make sense.

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  • “Strange behavior” or racial discrimination?

    January / February 2015
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 847

    Abstract: A temporary, substitute janitor filed a complaint alleging that his former employer had violated Title VII by requiring him to work in a hostile work environment and then firing him because of his race. The employer, however, told of the plaintiff having acted strangely. The Seventh Circuit affirmed the lower court’s granting of summary judgment. This article explains that, while the court believed the plaintiff may have been treated rudely, he failed to provide sufficient evidence of race-based mistreatment, while the defendant had nondiscriminatory reasons for his termination. Nichols v. Michigan City Plant Planning Dept., No. 13-2893, June 19, 2014 (7th Cir.)

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  • Now is the time for a year end financial snapshot

    November / December 2014
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 847

    Abstract: One job that should be at the top of a dealership’s year end priority list is conducting a recap of 2014 financial performance with their accountant. The review will provide a comprehensive snapshot of the dealership’s financial position toward the end of the year. It also will lay the groundwork for the 2015 financial forecast and budget. This article discusses some of the financial ratios that demand especially close attention, including gross and net profit margins, fixed costs, inventory turnover and current ratio.

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  • Is exporting right for your company? – Recommended Article

    Spring 2012
    Newsletter: Manufacturer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 847

    Abstract: The International Trade Administration estimates that less than 1% of 30 million U.S. companies export their goods worldwide, with small businesses making up more than 70% of U.S. exporters. This means most companies are missing out on a bevy of customers. But there are several issues to consider before deciding to export. This article looks at the importance of studying particular markets, choosing a method of exporting, developing contacts and determining tariffs. A sidebar lists six questions to ask before making the decision. Recommended Article

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  • Does smaller really mean easier? Acquisition challenges for large companies

    February / March 2013
    Newsletter: Merger & Acquisition Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 847

    Abstract: Small companies can offer large company buyers great growth potential or access to unique assets, but they can also pose due diligence, negotiation and integration headaches. This article explains why the small-cap market is desirable, and also what financial, legal, and even emotional obstacles buyers might encounter when negotiating an acquisition. A sidebar discusses how small-business owners can negotiate with sophisticated corporate buyers.

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  • HIRE Act incentives require action by year end

    August / September 2010
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 847

    Abstract: In March, two provisions of the Hiring Incentives to Restore Employment (HIRE) Act became law, providing incentives for hiring and retaining workers: 1) payroll tax forgiveness, which essentially exempts qualified employers from having to pay the 6.2% Social Security portion of Federal Insurance Contributions Act (FICA) taxes on certain new hires, and 2) a retained worker tax credit. But hires must be made by year end — and the sooner this is done, the more tax savings will result. This article explains how these two breaks work and offers some tips on deciding whether to bring on new employees. A sidebar discusses the act’s extension of 2009’s higher Section 179 expensing limits.

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  • One price doesn’t fit all — Making sense of valuation discounts

    November / December 2009
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 847

    Abstract: Valuation is based on the specific facts and circumstances of a situation. If the controlling interest and all the minority interests are valued separately, they may add up to more or less than what could be received if the company were sold as a whole. This article discusses the types of valuation discounts that may affect value, including minority interest and lack of marketability discounts. It explains the importance of the degree of control represented by a block of stock and uses a hypothetical case study to illustrate the way discounts actually work in the real world. The article points out that a qualified appraiser can find well-supported discounts that will withstand IRS scrutiny.

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  • Distributions or salary? S Corps Must Think Twice Before Classifying Payments

    May / June 2008
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 847

    Abstract: The IRS is cracking down on S corporations that misclassify payments to shareholder-employees as distributions — rather than salary expense. You can help your borrowers avert costly, time-consuming audits, as well as unexpected tax liabilities, penalties and interest charges, by explaining the risks of misclassified payments.

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