938

Showing all 13 results

  • Testing truths – Experimental use preempts public use, on-sale bars to patentability

    August / September 2019
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 938

    Abstract: Common sense might seem to dictate that a new invention would require testing before an inventor moves ahead with it. But could such testing trigger the public use or on-sale bar to patentability? Not necessarily. This article reviews a U.S. Court of Appeals for the Federal Circuit case in which the court explained that the experimental use exception may negate both bars. Barry v. Medtronic, Inc., No. 17-2463, Jan. 24, 2019, Fed. Cir.

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  • Sitting pretty – Real estate industry among the big winners on new tax law

    March / April 2018
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 938

    Abstract: By passing the Tax Cuts and Jobs Act (TCJA) in late December 2017, Congress granted the holiday wishes of many involved in real estate. While the TCJA brought good cheer for the business community in general, the real estate industry is particularly likely to reap some lucrative rewards. This article highlights some of the provisions affecting real estate. A sidebar discusses the retention of Section 1031 like-kind exchanges and certain tax credits.

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  • Managing your workforce – How the new overtime rule will affect the construction industry

    Fall 2016
    Newsletter: On-Site

    Price: $225.00, Subscriber Price: $157.50

    Word count: 938

    Abstract: This past May, the DOL released a final rule that dramatically alters how employers across the country will approach overtime pay. And the construction industry stands to be heavily affected by the changes. This article discusses some critical points of the final rule, including threshold dollar amounts. A sidebar looks at how one of the tests used to determine overtime exempt status has been affected.

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  • Estate planning for residential real estate

    January / February 2016
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 938

    Abstract: For many individuals, one or more residences compose a large portion of their wealth. Thus, it’s important to know how to address residential real estate in one’s estate plan. This article reviews forms of ownership and details two strategies to transfer real estate interests in a tax-efficient manner. A sidebar explains the mortality risk inherent in a qualified personal residence trust (QPRT).

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  • How do you define “employee”? Court scrutinizes shareholder’s role in discrimination case

    November / December 2013
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 938

    Abstract: After a board member in a building products business experienced a “spiritual awakening,” he felt that he suffered discrimination by others. Following his termination, the board member filed Title VII claims of religious discrimination and hostile work environment. The company argued that he wasn’t an “employee” under Title VII and couldn’t invoke its protections. The district court agreed, and this article discusses the appeals court’s determination. A sidebar looks at a different case, which examined whether a volunteer may be considered an employee for Title VII purposes. Mariotti v. Mariotti Building Products, Inc., No. 11-3148, April 29, 2013 (3rd Cir.) Clackamas Gastroenterology Associate, P.C. v. Wells, No. 01-1435, April 22, 2003 (Supreme Court) Juino v. Livingston Parish Fire Dist. No. 5, No. 12-30274, May 30, 2013 (5th Cir.)

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  • Valuation formulas – A buy-sell agreement goes to divorce court

    November / December 2012
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 938

    Abstract: Closely held businesses commonly rely on buy-sell agreements to facilitate liquidity and smooth ownership transitions. But the agreements also occasionally play a part in divorce proceedings. This article looks at one such case, in which a Missouri appellate court rejected a buy-sell agreement’s valuation formula as the basis for valuing the business in the divorce settlement. It shows why, depending on the jurisdiction, an enforceable buy-sell agreement should provide for an up-to-date appraisal. A sidebar lists the benefits of a properly structured buy-sell agreement.

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  • Shielding your assets – Make moves to protect your wealth

    July / August 2011
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 938

    Abstract: Potential creditors, a plaintiff in a lawsuit or a business failure could threaten the wealth that a dealer has collected over a lifetime. This article offers descriptions — and some of the pros and cons — of three vehicles available for shielding assets from risks: family limited partnerships, offshore trusts, and Crummey trusts. A sidebar explains the importance of having a prenuptial agreement to protect assets.

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  • Going once, going twice … sold! Court addresses eBay’s liability for contributory infringement

    August / September 2010
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 938

    Abstract: The popularity of Internet auction services such as eBay has proven to be a boon for sellers of counterfeit goods. In frustration, some trademark owners have fought back by going after not only the sellers for direct infringement, but also the service providers for contributory infringement. In one recent case, the U.S. Second Circuit Court of Appeals looked at eBay’s “generalized knowledge” of counterfeiting on its site and considered whether it should impose liability for contributory infringement. A sidebar discusses how, even though the court found for eBay, it remanded the plaintiff’s false advertising claim for further consideration.

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  • Have you strayed from your mission? Time to get back on track

    Summer 2010
    Newsletter: Nonprofit Observer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 938

    Abstract: Economic conditions over the past few years have forced nonprofit leaders to make many difficult decisions that affect their organizations’ programs. Inadequate funding may have diverted attention from goals and led to program downsizing, or even dramatic changes in direction. Such organizations may need to update their mission, or determine whether they’ve strayed too far from it. If they have, they may neglect what donors and other key constituents want, and could even lose their tax-exempt status. In the worst case, they could go out of business altogether, as a sidebar to this article illustrates.

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  • FAQs about donating real estate

    September / October 2009
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 938

    Abstract: Making charitable donations during life or at death removes assets from one’s estate and thus reduces any potential estate tax liability. But those who would like to make a significant charitable contribution, yet who are “property rich and cash poor,” might feel that they don’t have a good way to do so. But there are ways. This article answers some frequently asked questions about contributions of real estate: What are the tax benefits? Does donating property still make sense in this dismal real estate market? Can one donate a portion of the property? Are there limits on the charitable deduction? And what tax traps may be lurking? A sidebar discusses the benefits of donating conservation easements.

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  • Don’t play games with goodwill

    September / October 2009
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 938

    Abstract: The Financial Accounting Standards Board’s (FASB’s) Statement of Financial Accounting Standards (SFAS) No. 142 requires a company to test goodwill for impairment between annual tests if certain “triggering events” — including “a significant adverse change in legal factors or in the business climate” — indicate that its fair value has deteriorated. This article shows that testing for goodwill impairment is a two-step process, and how a valuator can help put together a goodwill allocation strategy designed to minimize the impact of impairment on the client’s financial statements. A sidebar discusses SFAS 157, which provides accounting rules for determining fair value, and a FASB Staff Position offering guidance on applying SFAS 157 when the market is inactive or when available pricing data reflects distressed sales.

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  • Security measures – Calculating damages in securities fraud cases

    September / October 2008
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 938

    Abstract: When it comes to calculating damages, few types of litigation are more challenging than securities fraud. On any given day, a security’s price may be influenced by many factors, from the economy as a whole to industry trends to company-specific events. A damages expert must consider the legitimate market factors and isolate the impact of fraud or other wrongdoing. This article discusses the laws that govern securities fraud matters and looks at the expert’s role in determining the value of a security but for the misstatement or omission of a material fact, providing a brief example to illustrate the process. (Updated 8/29/12)

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  • A simple plan – Installment sale offers alternative to complex estate planning strategies

    May / June 2008
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 938

    Abstract: An installment sale can be an effective technique for transferring a family business, real estate or other assets a person expects to appreciate dramatically in the future. By selling the property — at fair market value — to loved ones rather than gifting it, a person can avoid gift taxes on the transfer and freeze the property’s value for estate tax purposes as of the sale date. This article details an installment sale.

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