2011
Showing 513–528 of 649 results
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Ask the Advisor – Q. Do I need to handle promotion issues before I sell my business?
February / March 2011
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 394
Abstract: Among sellers’ many competing obligations and responsibilities during the M&A process, it may be easy to ignore issues such as employee promotions and leadership succession. But if employees are neglected at this critical time, these issues are likely to rear their ugly heads later on. This article examines how to collect the relevant information, evaluate it and attempt to strike the best and fairest balance between the company’s interests and those of employees.
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So you’ve bought a troubled company: Now what?
February / March 2011
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 607
Abstract: If there’s a silver lining to a weak economy, it’s that the M&A market is brimming with bargains for buyers with the cash to acquire them. Financially distressed companies, in particular, can look inexpensive relative to their growth potential. But getting a good price is only part of a successful deal: Buyers must also be able to turn that troubled acquisition around. This article shows how to weigh opportunities vs. risks, and the steps to take following the transaction.
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Getting the most value out of your IP
February / March 2011
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 854
Abstract: In an M&A marketplace currently dominated by strategic buyers, intellectual property (IP) can be a seller’s most valuable asset. It’s critical that potential sellers assess the value of their IP and ensure that they — and not employees or contractors — own it. Also, they should prepare a marketing plan for their IP that matches their buyer’s objectives. This article explains how to catalog IP and put a price on it. A sidebar discusses the importance of verifying IP ownership.
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Ready, set, test! – Before you sell, consider a practice run
February / March 2011
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 648
Abstract: Potential sellers might improve their odds of success by performing a test run, or mock acquisition, first. A test run allows owners to see their company as potential buyers see it, warts and all, and address possible problems before actual buyers find them. This article discusses the steps involved and what sellers need to focus on, such as cash flow and legal liabilities.
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When patent > trademark
February / March 2011
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 412
Abstract: When a manufacturer of round beach towels learned that a distributor was selling similar towels, the owner sued two of the distributor’s retailer customers for unauthorized use of his trademark. On behalf of these customers, the distributor sued the plaintiff to invalidate the mark. The district court ruled in the distributor’s favor, finding that the round beach towel was functional and, therefore, not eligible for trade dress protection. This article explains why the decision was upheld on appeal, and explains that trademark protection is not as strong as patent protection. Jay Franco & Sons, Inc. v. Franek, No. 09-2155, August 11, 2010 (7th Cir.)
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Can a private party enforce a federal statute?
February / March 2011
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 377
Abstract: A patent attorney purchased bow ties marked with numbers for two patents that expired in 1954 and 1955. He brought a qui tam action against the clothier under the false marking statute, which prohibits marking an unpatented article, in a way that indicates the article is patented, for purposes of deceiving the public. But the district court dismissed this particular action, finding that the attorney lacked standing to bring the claim because he’d failed to show that the government had suffered an injury. This article discusses the particulars of the qui tam provision. Stauffer v. Brooks Bros., Inc., Nos. 2009-1428, 2009-1430, 2009-1453, August 31, 2010 (Fed. Cir.)
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Patentability after Bilski – USPTO issues interim guidance on process claims
February / March 2011
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 772
Abstract: In a landmark decision last year, the U.S. Supreme Court held that the machine-or-transformation test isn’t the sole test for determining whether a business method or similar process is patentable. In light of that ruling, the U.S. Patent and Trademark Office (USPTO) issued interim guidance providing valuable insight on the types of claims that might qualify for patents. This article discusses the factors that favor patentability, along with those factors that oppose it. Bilski v. Kappos, No. 08-964, June 28, 2010 (Supreme Court)
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Any given Sunday – Fourth Circuit makes the call on fair use
February / March 2011
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 919
Abstract: When an artist’s drawing was “mistakenly” used in the production of a professional football team’s logo during the team’s first seasons, the Fourth Circuit affirmed a jury’s verdict that the artist’s copyright had been infringed. The artist subsequently sought an injunction prohibiting all current uses of the logo and requiring destruction of all items with it, including several highlight films. The defendants claimed fair use. This article discusses the four factors that may be used to determine whether a particular use is fair. Although the court decided in favor of the plaintiff, a sidebar discusses how it ruled differently regarding use of the logo in the team’s headquarters. Bouchat v. Baltimore Ravens Limited Partnership, No. 08-2381, Sept. 2, 2010 (4th Cir.)
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Estate Planning Pitfall – You’re unsure whether life insurance proceeds will be tax free
February / March 2011
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 220
Abstract: Typically, proceeds from life insurance policies are income-tax free. The bigger risk is that life insurance proceeds will be subject to estate taxes. This brief article discusses how having an irrevocable life insurance trust (ILIT) hold the policy can be a highly effective way to avoid estate taxes on life insurance proceeds.
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Can a SCIN allow you to reach estate planning goals?
February / March 2011
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 642
Abstract: When creating or revising an estate plan, it’s important to consider the status of one’s health, because life span can affect certain strategies. Someone in good health doesn’t have to worry too much about the mortality risk inherent in, say, a grantor retained annuity trust. But someone whose health is on the decline and thinks they won’t reach their actuarial life expectancy should consider looking for alternatives with less mortality risk. This article considers a self-canceling installment note (SCIN) as an option.
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3 postmortem strategies that add flexibility to your estate plan
February / March 2011
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 834
Abstract: In recent years, estate planning has been complicated by uncertainty over the future of the federal gift and estate tax regime. But even when estate tax rates and exemption amounts are predictable, changing family circumstances make planning a challenge. Fortunately, there are several postmortem strategies a family can use to ensure that the deceased’s wishes are carried out. This article takes a closer look at three such strategies: disclaimers, spousal right of election and QTIP trust.
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Tax Relief act provides temporary certainty for your estate plan
February / March 2011
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 960
Abstract: In recent years, estate planning has been a challenge. The recently enacted Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010 provides welcome certainty in regard to estate planning, but only through 2012. This article looks at the estate tax regime that has been in effect since 2001, and how the new Tax Relief act affects it. A sidebar chart lists the specific exemptions and rates in effect for 2009 through 2013 for gift, estate and generation-skipping transfer (GST) taxes.
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Community involvement – Reaching out to the neighborhood can benefit family businesses
February / March 2011
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 514
Abstract: This article looks at the fictitious case of George and Linda, small-business owners who realize that they can’t match the prices offered by big-box retailers. To compete, they decide to become more involved in the community. This article shows how fostering strong connections to the community can keep customers coming back.
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(Don’t) charge it! Educate your college-age child on the downsides of credit card debt
February / March 2011
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 678
Abstract: Students’ understanding of credit is becoming just as important as their ability to write top-notch term papers. Without it, today’s college students could be setting themselves up with debt loads (not even counting student loans) that may take years to pay off and hinder their ability to purchase cars or homes, or even to start their careers. This article offers tips for showing new students how to use credit cards responsibly. A sidebar shows how the Credit Card Accountability, Responsibility and Disclosure Act of 2009 offers college students new protections from overzealous credit card marketers.
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Business tax credits are now more powerful
February / March 2011
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 784
Abstract: It’s particularly critical this year for small businesses to look at general business credits, because changes to the credit carryback rules under the Small Business Jobs Act of 2010 (SBJA) can benefit those that are eligible. This article explains the definition of “eligible small businesses,” the different types of credits involved, and how to use them. A sidebar discusses increases in the Section 179 expensing limit.
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Tax saving opportunities plentiful under 2010 Tax Relief act
February / March 2011
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 619
Abstract: With many of the tax breaks under the 2001 tax act set to expire after 2010, Congress passed and the President signed into law the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 in December. The act extends and expands a wide variety of tax breaks for individuals and businesses. This article focuses on some of the provisions most relevant to higher-income taxpayers.