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Showing 1–16 of 19 results
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Is limited online access to copyrighted work a “public display”?
February / March 2022
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 852
Abstract: If no one sees an unauthorized online copy of a photo, has it truly been “publicly displayed” as required for a copyright infringement lawsuit? The U.S. Court of Appeals for the Ninth Circuit recently answered that question in the affirmative in a case brought by a plaintiff who one judge characterized as a “copyright troll.” Bell v. Wilmott Storage Svcs., LLC, No. 19-5582, -56181 (9th Cir. Sept. 9, 2021).
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To discount or not to discount? Court rules no DLOM for 100% interest in dental practice
January / February 2022
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 852
Abstract: The application of valuation discounts can be a major source of contention in a legal action. This article summarizes a recent ruling by the Indiana Court of Appeals that upheld a lower court’s rejection of a discount for lack of marketability on a controlling interest in a divorce action. Conversely, a sidebar highlights a shareholder buyout case in which the Missouri Supreme Court allowed discounts for lack of marketability and control based on the unique facts of the case. Kakollu v. Vadlamudi, No. 21A-DC-96 (Ind. App. July 26, 2021). Robinson v. Langenbach, No. SC97940 (Mo. May 12, 2020).
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Budgeting in the shadow of COVID-19
Spring 2021
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 852
Abstract: Budgeting is always, to some degree, an exercise in uncertainty. But the current budgeting environment is unlike any experienced before. As a result of the COVID-19 crisis, many nonprofits have seen deep declines in revenue while the demand for their services has spiked. These and other pandemic-related factors may call for organizations to take a different approach to budgeting. This article discusses rolling budgets and reforecasting. A sidebar reflects on how nonprofits should budget for COVID-19-related expenses, such as sanitation-related services and employee assistance.
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Look before you leap – Foreign publication leads to patent invalidation
June / July 2020
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 852
Abstract: Even after a patent is granted, an owner can find the patent’s validity challenged if it hasn’t thoroughly searched for “prior art.” That’s what happened to one telecommunications company: in an inter partes review (IPR) proceeding, the competitor alleged that prior art anticipated the invention, invalidating the patent. This article highlights a case that illustrates the low standard for the admission of late evidence in IPR proceedings and provides guidance on when a printed publication qualifies as potentially invalidating prior art. A short sidebar discusses the plaintiff’s claim that, even if the prior art was publicly available at the relevant time, it actually “taught away” from the patented invention. Telefonaktiebolaget LM Ericsson v. TCL Corp., No. 18-801, Nov. 7, 2019, Fed. Cir.
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Consider these tax-related moves before year end
November / December 2019
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 852
Abstract: Year end presents a unique opportunity to implement tax-saving strategies. This article covers handling bonus depreciation and floor plan interest, shifting income from one year to another, taking advantage of valuable write-offs, and more. A sidebar discusses how the structure of a dealership entity affects tax liability differently from how it did before passage of the TCJA.
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Charging plan expenses to participants correctly
August / September 2018
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 852
Abstract: Shaving a few basis points off plan participants’ annual returns on their retirement plan accounts can put a significant dent in their asset accumulations by the time they’re ready to retire. For that reason, the question of which plan expenses are charged to participants, and which must be borne by the plan sponsor, is a critical issue to resolve correctly. Improperly allocating expenses to participants could be a serious fiduciary breach. This article summarizes the difference between administrative and settlor functions and which can be charged as plan expenses.
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A review of the new tax law: What lenders should know
April / May 2018
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 852
Abstract: The Tax Cuts and Jobs Act (TCJA) passed in late 2017 with significant implications for businesses. Lenders need to be aware of these changes and understand the potential ramifications for their borrowers — both positive and negative — so that they can help customers take full advantage of any new tax breaks and minimize the adverse effects of provisions that will generate additional revenue for the IRS. This article provides a review of some of the most relevant provisions. A sidebar lists several additional business-related tax changes borrowers may want to consider.
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Protect yourself: 5 cybersecurity measures you should take now
October / November 2017
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 852
Abstract: With so much on their plates, it’s not surprising that cybersecurity isn’t at the top of some nonprofits’ to-do lists. But cyber risks are real and can prove costly in terms of both finances and reputation. This article explores why nonprofits are vulnerable to cyber risks and offers some proactive steps to reduce risks without breaking the bank. A sidebar highlights cyber insurance.
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4 tax-smart techniques for mutual fund investors
March / April 2017
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 852
Abstract: Many people overlook tax considerations when planning their mutual fund investments. This article examines four techniques investors might consider, including avoiding year-end investments and investing in tax-efficient funds, if their portfolios include mutual funds. A sidebar explains how to account for cost basis.
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3 reasons why selling price isn’t necessarily a cash-equivalent value
January / February 2017
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 852
Abstract: When the value of a business is based on the sales of comparable companies under the guideline merger and acquisition (M&A) method, it’s important to understand the cash-equivalent value of comparables. Creative deal terms can make a deal more (or less) valuable than it appears on the surface. This article lists three common reasons why selling price can be misleading: installment sales, earnouts and contractual agreements with sellers. Deals with such terms may require an adjustment to arrive at a cash-equivalent value. A sidebar demonstrates how deal structure can help bridge a bid-ask spread in an M&A transaction.
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Critiquing your management team – Take a thoughtful look back before looking ahead
Fall 2015
Newsletter: Auto Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 852
Abstract: For many auto dealers, year end is a good time to assess their stores’ performance over the previous year and set new goals for the year ahead. One way to do this is by conducting a year end review of the performance of the management team. This article explains how a 360-degree review of managers works. A sidebar discusses how to tie managers’ goals to financial performance.
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Does your borrower need key person insurance?
April / May 2015
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 852
Abstract: People are often a business’s most valuable asset. Chances are that some borrowers rely so heavily on key people — owners, salespeople or executives — that a sudden, unexpected loss of those individuals would impair the company’s credit standing or ability to service debt. This article helps lenders identify which borrowers would benefit most from key person insurance, what types of coverage are available, and why it’s vital to update coverage on a regular basis. A sidebar offers a list of questions to help determine the right amount of coverage.
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Public company auditing – Putting revenue in the spotlight
February / March 2015
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 852
Abstract: In September 2014, the PCAOB issued a Staff Audit Practice Alert because of concern about the frequency with which its inspectors were observing significant audit deficiencies in which auditors didn’t perform sufficient auditing procedures related to revenue. This article discusses the Alert, particularly as it pertains to gross vs. net revenue, testing revenue from contractual arrangements, and recognizing revenue in the correct period. A sidebar lists some common revenue-related audit deficiencies.
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Building a foundation for effective endowment management
Fall 2014
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 852
Abstract: Overseeing a nonprofit’s endowment fund is one of the most important roles for the board of directors. A strong investment committee, made up of board members and staff, will not only ensure the continued health of the endowment and the organization but also attract other donors looking for good stewards for their contributions. As this article explains, effective endowment management lies in sound policies regarding investment, allocation, spending, and performance monitoring. A sidebar addresses required financial statement disclosures.
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Accurately estimating retirement expenses – Make sure you’re saving enough to support your desired lifestyle
June / July 2014
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 852
Abstract: It’s easy to find rules of thumb to estimate how much one’s golden years are likely to cost. But most Americans could benefit from a little more precision as they try to make sure they’ll have enough to see them through retirement. Underestimating yearly expenses by even a few percentage points can have a significant impact over a 20- or 30-year retirement time frame. This article points out expenses that may increase — particularly in regard to health care — or decrease, while taking note of taxation issues. A sidebar explains the importance of budgeting an annual amount for “surprise” expenses.
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How to approach succession planning
August / September 2010
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 852
Abstract: Some nonprofits delay detailed succession planning, thinking of it as a project they’ll get to “someday.” But that’s a mistake. Early succession planning not only makes for a smoother transfer of responsibility, but might also enable leaders to spot some issues that need to be cleared up before the transition. This article examines three common planning approaches, while a sidebar takes a look at key person insurance.