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  • Supreme Court patent update – Inter partes review survives constitutional challenge

    October / November 2018
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 864

    Abstract: Patent trolls are a significant nuisance to a range of industries. But the U.S. Supreme Court recently upheld a procedure that makes it easier for patent trolls’ potential victims to avoid prolonged litigation or costly settlements. This article discusses inter partes review (IPR) and the U.S. Supreme Court’s finding that this type of review is constitutional. A short sidebar highlights the Court’s decision as to whether to grant IPR of challenged patents on a claim-by-claim basis. Oil States Energy Services, LLC v. Greene’s Energy Group, No. 16-712, April 24, 2018, U.S. SAS Institute, Inc. v. Iancu, No. 16-969, April 24, 2018, U.S.

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  • Cash vs. accrual accounting: Different ways to count your beans

    February / March 2017
    Newsletter: Trendlines

    Price: $225.00, Subscriber Price: $157.50

    Word count: 864

    Abstract: There are two accounting methods used by businesses to keep track of income and expenses — cash-basis accounting and accrual-basis accounting — and it’s critical to understand the differences between the two. This article contrasts the two methods and explains how the timing of company income and expenses factors in. A sidebar discusses congressional proposals to limit the use of cash-basis accounting.

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  • Cash vs. accrual accounting: Different ways to count your beans

    Winter 2017
    Newsletter: Management & Tax Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 864

    Abstract: There are two accounting methods used by businesses to keep track of income and expenses — cash-basis accounting and accrual-basis accounting — and it’s critical to understand the differences between the two. This article contrasts the two methods and explains how the timing of company income and expenses factors in. A sidebar discusses congressional proposals to limit the use of cash-basis accounting.

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  • Looking for skilled labor? Consider this PATH to hiring

    May / June 2016
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 864

    Abstract: The construction industry has largely been showing substantial growth for a few years now. Yet contractors continue to face a distinct shortage of skilled labor. One potential solution to this hiring dilemma is seeking out employees from certain disadvantaged groups. As this article explains, by doing so, a construction company may be able to claim the Work Opportunity credit — which was recently extended through 2019. A sidebar offers three tips on hiring wisely.

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  • Charitable IRA rollover offers significant benefits

    May / June 2016
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 864

    Abstract: At the end of last year, Congress reinstated — and made permanent — qualified charitable distributions from IRAs, also known as charitable IRA rollovers. For those age 70½ or older and who plan to make charitable donations this year, a charitable rollover can provide significant tax benefits. This article details the benefits of a rollover and its requirements. A sidebar explains how the rollover may satisfy one’s required minimum distributions for the year.

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  • The value of appraisals – What is a borrower’s collateral worth?

    October / November 2015
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 864

    Abstract: Commercial borrowers may pledge equipment, real property, stock and other assets as loan collateral. But the amount shown on a borrower’s balance sheet may not reflect an item’s current market value. This article reviews appraisal techniques and shows how formal appraisals can lead to smarter lending decisions. A sidebar highlights the appraisal provisions mandated under the SBA 7(a) loan program.

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  • Are you uncertain about Uncertain Tax Positions?

    June / July 2015
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 864

    Abstract: This article notes that, starting with the 2014 tax year, corporations that have assets of at least $10 million and meet other filing requirements — such as filing audited financial statements or including UTPs in others’ audited statements — must file Schedule UTP (Form 1120), “Uncertain Tax Position Statement.” That’s a shift, as the UTP reporting rules were limited to companies with assets of at least $50 million for the 2012 and 2013 tax years. The expanding scope of UTP reporting is significant — in some cases it may increase the chance that a company will be audited. A sidebar explains when a Schedule UTP is not needed.

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  • Construction accounting update – Prepare now for potential revenue recognition changes

    January / February 2015
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 864

    Abstract: FASB has recently issued a new Accounting Standards Update that addresses revenue recognition under U.S. GAAP. The new rules contained therein are an attempt to standardize and simplify the revenue recognition process for customer contracts across different industries and geographic locations. The standard provides a road map for businesses to more clearly recognize contractual revenue on their financial statements via a five-step approach. But the article notes that there are still uncertainties, and explains how contractors must account for change orders under the standard. A sidebar explains that the new rules will likely require contractors to disclose more information than was typical in the past.

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  • Who will succeed you? — 9 tips for selecting the right person and making it work

    January / February 2013
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 864

    Abstract: Not everyone looks forward to retirement. But most owners will hand over the keys one day, and it’s important that they have a plan in place long before it’s time to walk out the door. Developing a succession plan encompasses a host of strategic and financial decisions, such as determining the dealership’s value, establishing a buy-sell agreement with a business partner or gifting to a family member. But the cornerstone of the plan will be choosing the right successor. This article offers nine tips for doing so and preparing him or her for the road ahead.

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  • Is your real estate appraisal program up to par?

    Summer 2011
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 864

    Abstract: In the wake of the financial crisis, lawmakers and banking regulators have set their sights on real estate collateral valuation practices. To be sure of meeting examiners’ expectations, it’s important to conduct an assessment of one’s appraisal and evaluation program. This article looks at the recently revised Interagency Appraisal and Evaluation Guidelines that indicate which transactions are covered and what makes a collateral valuation program effective. A sidebar discusses an evaluation of collateral, which may be required in lieu of an appraisal when a transaction is exempt.

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  • On your mark, get set, go – 5 ways to prepare for market recovery

    Winter 2011
    Newsletter: Auto Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 864

    Abstract: New vehicle sales figures for the last half of 2010 show signs of recovery. And many analysts predict more good news ahead. This article lists five things dealers can do to be ready for an uptick in 2011, including fostering a team environment and catering to the customer. A sidebar cautions, however, that a large percentage increase in sales growth might not be as impressive as it appears.

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  • Ratios: The highs and lows of benchmarking for business

    March / April 2009
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 864

    Abstract: Financial statements contain a wealth of raw data, but busy lenders rarely have time to pore over the details. Ratios concisely capture relationships between financial statement items that you can use to benchmark operating results over time — or against competitors. But like any due diligence tool, ratios only tell part of the story.

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  • Figuring out dependent tax breaks isn’t child’s play

    February / March 2008
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 864

    Abstract: Caring for children or other dependents may entitle you to a variety of tax breaks. But just because you support another person financially doesn’t mean that you’ll qualify. This article explores the intricacies of the tax code, and attempts to decode the IRS’s definition of “qualifying child.” Unlike previous definitions, which generally required that you provide more than half of a dependent’s support, the new definition relies on residency. This article also outlines four tests that a qualifying child must meet. A helpful sidebar discusses how to determine who’s entitled to tax benefits if more than one person claims a benefit with respect to the same child.

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