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Showing all 16 results

  • 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.

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  • Protecting your assets against fraud and ID theft

    May / June 2009
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 852

    Abstract: Wealth preservation typically focuses on protecting assets against creditors’ claims and lawsuits, but it’s also important to protect wealth from erosion by fraud and identity theft. There’s a common misconception that fraud victims usually are unsophisticated, but there’s no shortage of sophisticated investors who’ve been seduced by the promise of generous returns. And, according to the Federal Trade Commission, 10 million people fall victim to ID theft every year. This article offers safeguards against fraud and ID theft.

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  • Upside down – Cutting your taxes with capital losses

    March / April 2009
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 852

    Abstract: As volatile as the stock market has been, investors probably have at least thought about selling some investments that have lost value. Using caution is especially important when considering selling at a loss. Why? Because people will be locking in their losses, but they may also be missing out should those securities bounce back after they sell. However, in some situations, liquidating underperformers can make sense from a tax perspective. This article explains how selling holdings for less than the purchase price can lower a person’s income tax bill.

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  • How to turn compliance into a profit center

    Winter 2008
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 852

    Abstract: The Patriot Act beefed up the Bank Secrecy Act (BSA), imposing new obligations to ferret out suspicious customer activities and deter money laundering activities. The cost of compliance is steep. But smart bankers look at their BSA responsibilities not as unwelcome costs, but as an opportunity to generate new revenue, improve efficiency and strengthen customer satisfaction.

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