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Showing 1–16 of 22 results
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Fraud in banks – Are you keeping occupational fraud under control?
Fall 2023
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 847
Abstract: According to the Association of Certified Fraud Examiners (ACFE), the banking and financial services industry consistently tops the list of industries most frequently affected by occupational fraud. Among other things, this article discusses several categories of occupational fraud as well as some common fraud schemes and detection methods. A brief sidebar summarizes the antifraud controls that were most effective in terms of reducing fraud losses and duration.
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Using earnouts and CVRs in M&A transactions
July / August 2023
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 847
Abstract: Earnouts can help bridge the valuation gap between buyers and sellers in mergers and acquisitions. This article provides an overview of the complex accounting and tax issues that earnouts and contingent value rights (CVRs) may raise. A sidebar highlights recent IRS guidance on structured attorneys’ fee arrangements. Childs v. Commissioner, 103 T.C. 634 (1994), aff’d without opinion, 89 F.3d 856 (11th Cir. 1996).
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Using earnouts and CVRs in M&A transactions
July / August 2023
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 847
Abstract: Earnouts can help bridge the valuation gap between buyers and sellers in mergers and acquisitions. This article provides an overview of the complex accounting and tax issues that earnouts and contingent value rights (CVRs) may raise. A sidebar highlights recent IRS guidance on structured attorneys’ fee arrangements. Childs v. Commissioner, 103 T.C. 634 (1994), aff’d without opinion, 89 F.3d 856 (11th Cir. 1996).
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Clarifying patent law’s recapture bar
February / March 2023
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 847
Abstract: Patent applicants sometimes amend their original applications in response to a patent examiner’s rejection — for example, adding or withdrawing elements so that the invention isn’t obvious and, thus, unpatentable. Such amendments can have long-standing effects, though, as one inventor learned the hard way when he tried to obtain a reissue patent. This article reviews the court’s ruling, which is a strong reminder that deliberately limiting patent claims will preempt the possibility of recapture in a patent reissue. A short sidebar highlights how a defective inventor declaration also doomed the reissue application. In re McDonald, No. 21-1697 (Fed. Cir. Aug. 10, 2022).
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Now’s the time to review your estate plan
October / November 2022
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 847
Abstract: That estate plan an individual created years ago should be dusted off and carefully reviewed. One may find it to be out of date or in need of minor tweaking. In any event, it’s likely that some changes are required. The end of the year is an optimal time to act. Get a fresh start on the upcoming year by taking time now to review and revise the estate plan as needed. This article provides several questions to consider when reviewing an estate plan. A sidebar details the benefits of creating a trust.
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Isn’t it obvious? Presumption of obviousness knocks out patent
August / September 2022
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 847
Abstract: Patents that specify ranges ¬— for example, a range of concentrations in a topical composition — can run into a presumption of obviousness that results in their inventions being deemed unpatentable. This case reviews a case in which a pharmaceutical company ran into just that problem when the ranges cited in its patent for a skin treatment overlapped with those in some so-called “prior art.” A brief sidebar highlights the court’s conclusion that the requisite reasonable expectation of success can exist without “absolute predictability of success.” Almirall, LLC v. Amneal Pharmaceuticals, LLC, No. 20-2331 (Fed. Cir. March 14, 2022).
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Hearts and heads – CLTs can support philanthropic, estate and tax objectives
July / August 2022
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 847
Abstract: Charitable lead trusts (CLTs) enable people to achieve multiple objectives — support favorite charities while also transferring wealth to their families in a tax-efficient manner. They accomplish these goals by distributing income to one or more charities during the trust term, with the remainder passing to the trust owner’s family. This article provides details, such as how CLTs can be structured A sidebar explains the difference between lifetime and testamentary trusts.
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Don’t count out the bypass trust
February / March 2022
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 847
Abstract: To paraphrase Mark Twain, the reported demise of the bypass trust may be greatly exaggerated. In fact, this estate planning technique is still a viable option for many individuals and may actually stage a “revival” in future years. This article details the estate tax law changes that slightly reduced the necessity of using a bypass trust and explains why future tax law changes may make it once again attractive. A sidebar provides a brief history of the gift and estate tax exemption.
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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.)