2010
Showing 17–32 of 657 results
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Supreme Court rules on process patentability tests
Year End 2010
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 665
Abstract: The question of the appropriate test for determining whether a business method or similar process is patentable finally made its way to the U.S. Supreme Court this year. But anyone hoping for a bright-line rule is in for a letdown. This article looks at the case of Bilski v. Kappos, in which the Court refused to hold the machine-or-transformation test put forth by the U.S. Court of Appeals for the Federal Circuit in 2008 as the sole test for patentability of a business method claim.
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Estate Planning Pitfall – You haven’t considered IRS rules when making a family loan
Year End 2010
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 291
Abstract: Lending money to family members can be a great way to help them out without worrying about gift and estate tax liability. But before getting out the checkbook, it’s important to do a little planning to avoid some potentially significant tax pitfalls. This article describes the steps necessary to keep the IRS from considering a loan to be a gift, with the attendant tax consequences.
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The next steps – Putting to rest your deceased loved one’s affairs
Year End 2010
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 691
Abstract: Losing a loved one can throw one’s life for a loop. And after the memorial service, it will likely be necessary to attend to the deceased’s estate and related legal and financial matters. But it can help ease the stress if one breaks the job into steps: locating important documents, inventorying assets and liabilities, and filing life insurance and Social Security claims. This article discusses the details, while a sidebar states the importance of contacting the deceased’s employer or business associates.
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How much is your life worth? Conduct a “valuation” before buying life insurance
Year End 2010
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 597
Abstract: People tend to underestimate the amount of insurance they’ll need to provide for the financial security of their families, particularly when one spouse contributes significant nonwage value to the family. To determine the right amount of insurance, one should conduct a “valuation” of each family member’s life. While many will use a “rule of thumb” to make such calculations, this article offers a better method.
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Social Security: When’s the right time to start?
Year End 2010
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 967
Abstract: Many people elect to begin receiving Social Security benefits as soon as they’re eligible, but that’s not always the best choice. There’s no magic formula for deciding when to begin receiving Social Security benefits, but this article discusses a few factors to consider — such as expected lifespan, when or if one retires, and tax considerations. A chart shows when the standard retirement age begins (depending on one’s year of birth) and the percentage of the standard benefit one will receive if collecting benefits before or after that age.
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Act soon to take advantage of hiring incentives
Year End 2010
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 243
Abstract: This article looks at two tax breaks available under the Hiring Incentives to Restore Employment (HIRE) Act. But employers need to act by Dec. 31, 2010, to take advantage of them.
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Not ready to retire? Sign up at age 65 for Medicare if you plan to continue working
Year End 2010
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 581
Abstract: It used to be a given that most employees would retire at age 65, but that’s no longer true. A growing number of baby boomers are opting to continue working into their late 60s or even longer. Those who are planning to postpone their retirement should consider enrolling in Medicare at age 65 — otherwise, they may end up permanently paying more for some of its benefits. This article discusses the steps involved.
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Growing up – Morphing a ma and pa shop into a professional family business
Year End 2010
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 626
Abstract: An informal setup may work fine during a family business’s infancy, but for it to remain competitive and profitable, it must “grow up” by enhancing its operations. This article shows how a company can do so by focusing on four areas: organizational management, business processes, strategic planning and decision-making, and information technology systems.
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Make noncash donations when cash flow is a problem
Year End 2010
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 1047
Abstract: Donating cash while the economy remains shaky can be difficult, but contributing noncash assets can help charities while minimizing the impact on one’s own cash flow. This article shows how noncash donations may allow a taxpayer to avoid capital gains tax. It also discusses how to determine value for different kinds of noncash property and document it to satisfy the IRS. A sidebar offers an example of the tax treatment of selling stock and donating the proceeds vs. donating the stock outright.
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Practical Perspectives: Key financial issues for you and your family – Soon-to-be retirees reassess their portfolios
Year End 2010
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 493
Abstract: In this issue’s “Practical Perspectives,” we meet Peter and Claire — a married, dual-income couple who abruptly realized that retirement wasn’t far off. What’s more, though they’d kept an eye on their retirement plan and investment portfolios, the couple hadn’t made many changes recently. So they sat down with their financial advisor to discuss the matter.
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Moneylines: News Briefs for Businesses
Year End 2010
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 332
Abstract: In this issue’s “Moneylines,” we tip readers off to the SBA’s disaster preparedness program, cite the results of a recent study indicating 401(k) loans and hardship withdrawals have been on the upswing, and reveal data from another report that may indicate more companies are moving into overseas markets.
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Nothing new, but never more important – ERM takes risk management companywide
Year End 2010
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 739
Abstract: Risk management is nothing new in the business world. But, just as risks continually evolve, so do efforts to manage it. This article examines one of the most popular approaches: enterprise risk management (ERM), which manages risk on an integrated, companywide level.
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How did you do? – Performing a year end budget review
Year End 2010
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 1132
Abstract: The end of the year usually has business owners thinking about taxes. But, while year end tax planning is certainly important, conducting a year end budget review is also critical. This article covers the basics to performing a year end review that helps companies determine whether they’ve kept all (or most) of their important financial numbers in line or whether they’re headed for trouble. A sidebar looks at cost control management — a formalized, systematic review of operations and resources with the stated goal of reducing or at least controlling costs at every level.
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COMPLIANCE ALERT – Upcoming compliance deadlines:
Year End 2010
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 63
Abstract: A brief list of key compliance deadlines for late 2010 and early 2011.
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How paid time off can make a contribution
Year End 2010
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 413
Abstract: The IRS has established paid time off contribution arrangements that allow employees with unused leave and vacation time to convert these dollars to retirement plan contributions. This article explains why this is good news for plan sponsors who are looking for ways to boost benefits without breaking the bank.
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5 highlights of MetLife’s employee benefits trends study
Year End 2010
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 308
Abstract: MetLife recently published its eighth annual Study of Employee Benefits Trends, which is a compilation of the results of surveys of employers and employees about issues that are facing the U.S. benefits industry today. This brief article highlights five of the study’s major findings.