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  • Is silence golden? The good and the bad of keeping your trust a secret

    September / October 2019
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 886

    Abstract: It’s common for parents to set aside money or other assets in trust for their children or grandchildren. At the same time, many parents agonize over the impact this wealth may have on their heirs. One potential solution is a “silent trust.” These trusts, which are permitted in many states, limit the amount of information shared with beneficiaries or, in some cases, keep the existence of the trust a secret. This article explains the benefits and drawbacks. A sidebar looks at an alternative to the silent trust: a principle trust.

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  • How to prepare for the new lease accounting standard

    April / May 2019
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 886

    Abstract: The goal of the Accounting Standards Update Leases (Topic 842) — often referred to as ASC 842 — is “to increase transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet and disclosing key information about leasing arrangements,” according to the FASB. This article offers some steps companies can take to prepare to comply with the new standard. It notes that, while the work required to comply is significant, it will lead to a better understanding of the lease terms in effect — thus helping companies leverage economies of scale and more effectively negotiate future leases.

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  • Qualified Opportunity Zones – A powerful tax incentive for investors

    March / April 2019
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 886

    Abstract: Investors willing to make long-term investments in distressed communities now have a powerful tax incentive for doing so: the Qualified Opportunity Zone (QOZ) program, created by the Tax Cuts and Jobs Act. This article explains the QOZ program and how to make the most of its benefits. A brief sidebar uses a fictional example to explain the potential benefits of investing in a Qualified Opportunity Fund.

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  • Federal Circuit revives soda trademark battle over “ZERO”

    Year End 2018
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 886

    Abstract: When most people hear the word “generic,” it brings to mind a consumer product without a brand name. But its meaning is much more significant in the trademark world, where a term deemed generic isn’t eligible for trademark protection. This article summarizes a recent opinion by the U.S. Court of Appeals for the Federal Circuit that clarified the test for so-called genericness. A brief sidebar discusses when and how a descriptive mark may acquire distinctiveness. Royal Crown Co., Inc. v. The Coca-Cola Co., No. 16-2375, June 20, 2018, Fed. Cir.

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  • Know thy enemy – Understand risks and how to mitigate them

    October / November 2013
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 886

    Abstract: Although many nonprofits don’t seem to be paying enough attention to risks facing their organization, some are using the strategy of enterprise risk management (ERM) or similar methods to manage their risks. This article looks at the process, showing how to identify and assess risks and develop responses. This includes creating controls to help contain risks and then monitoring and reporting on those controls.

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  • Temp agency caught in religious conundrum

    September / October 2010
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 886

    Abstract: Federal law prohibits discrimination based on religious beliefs. But, when a Muslim job applicant insisted on always wearing her headgear as an article of her faith, a temporary employment agency didn’t refer her to a job at one client site on the grounds that the client banned all headwear for safety reasons. The agency offered her other opportunities, but she declined and filed a discrimination charge with the EEOC. This article explains why the appeals court decided in favor of the temp agency.

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