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Showing all 6 results
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Required minimum distributions: Tips and strategies
January / February 2017
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 959
Abstract: For those nearing age 70½, it’s time to start planning for required minimum distributions (RMDs) from their traditional IRAs or employer-sponsored retirement plans. This article provides tips and strategies for minimizing the impact of RMDs and includes a brief sidebar on how RMD rules differ if an IRA or retirement plan is inherited.
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Inequitable conduct crashes patent for car computer
April / May 2015
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 959
Abstract: When it comes to patent applications, full disclosure is always best. This article tells the cautionary tale of how submitting an application that withholds critical information can kill a patent issued from that application. American Calcar, Inc. v. American Honda Motor Co., Inc., No. 2013-1061, Sept. 26, 2014 (Fed. Cir.)
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Don’t let your Crummey trust crumble
June / July 2009
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 959
Abstract: The annual gift tax exclusion lets you remove a substantial amount of wealth from your taxable estate without tapping any of your $1 million lifetime gift tax or $3.5 million estate tax exemptions. There’s just one catch: The annual exclusion applies only to gifts of a present interest — that is, the recipient must have all immediate rights to the use, possession and enjoyment of the gifted property or of the income from such property. But gifts to a trust are, by definition, gifts of future interests. So how do you make annual exclusion gifts to a trust? One way is to provide trust beneficiaries with Crummey withdrawal rights. This article discusses such trusts, including the “5&5 rule,” while a sidebar offers dos and don’ts in regard to protecting a Crummey trust from IRS challenge.
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Prepare for the unexpected with a buy-sell agreement
Spring 2009
Newsletter: Auto Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 959
Abstract: Are you prepared for the unexpected? You may not be if your dealership lacks a regularly updated buy-sell agreement. This legal contract between business owners stipulates what happens when the owners voluntarily or involuntarily part ways. Similar to a premarital agreement or a will, a buy-sell agreement helps owners handle life’s curveballs, including retirement, divorce, partner or shareholder disputes, or the death or disability of an owner. This article discusses financing sources and the importance of obtaining an accurate valuation.
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You don’t need credit if you have the cash – The fundamentals of cash flow management
February / March 2009
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 959
Abstract: Tight credit has left many businesses scrambling for ways to finance their operations in recent months. Perhaps the simplest solution to this problem is one that often gets lost in the shuffle: cash. If a company’s cash flow is strong, its need for financing may be much less, or at least less pressing. This article reviews some fundamental ways to keep those dollars flowing.
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Deterring financial fraud
Summer 2008
Newsletter: Law Firm Management
Price: $225.00, Subscriber Price: $157.50
Word count: 959
Abstract: The Association of Certified Fraud Examiners estimates that employee fraud accounts for around $638 billion in losses each year, with most fraudulent acts being committed by trusted employees. Employees engage in a variety of financial crimes against their employers, ranging from fraudulent billing to misappropriating assets. There are no sure-fire methods for stopping these acts, but there are precautions you can take to help protect your firm. This article reviews strategies, including recognizing the signs of danger, separating accounting functions and partnering with your CPA.