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Showing 1–16 of 17 results
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8 strategies for boosting your production capacity
Fall 2023
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 864
Abstract: Even with continued economic uncertainty, throughout most of 2023 the manufacturing industry has flourished, and many manufacturers are straining to keep up with demand. At the same time, the pandemic reminded us how uncertain the economy can be, with many companies hesitant to invest in expanding their operations. Fortunately, there are strategies manufacturers can use to increase their production capacity without committing to acquiring a larger facility. This article presents eight ideas to consider.
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Whose idea was this? Determination of patent inventorship issue requires trial
June / July 2023
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 864
Abstract: In patent law, the line between actual contributions to an invention and “more prosaic” contributions to the process can be difficult to draw. This article covers a recent ruling from the U.S. Court of Appeals for the Federal Circuit that drives this home. A brief sidebar looks at why an overwhelming amount of evidence wasn’t enough for summary judgment. Plastipak Packaging, Inc. v. Premium Waters, Inc., No. 21-2244 (Fed. Cir. Dec. 19, 2022).
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An ILIT can be a wealth preserver for your family
August / September 2021
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 864
Abstract: Life insurance is often an integral part of an estate plan. By acquiring life insurance coverage, a person can provide liquidity when his or her family might need it the most. Of course, a person must account for taxes. For many families, creating an irrevocable life insurance trust (ILIT) to hold a life insurance policy is a common solution. This article explains how an ILIT works. A brief sidebar details the “three-year rule.”
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Fraud in the family business
March / April 2021
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 864
Abstract: Financial statement auditors typically assess the risk of fraud as higher for family businesses than for nonfamily businesses. This article explains why and suggests ways to help reduce that risk. It also addresses how the COVID-19 pandemic increases the risk that family businesses will fall victim to fraud and financial misstatement schemes.
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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.