2013
Showing 17–32 of 735 results
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Dodging patent infringement liability in good faith
Year End 2013
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 422
Abstract: In what could be a tough break for patent holders, the U.S. Court of Appeals for the Federal Circuit has given parties accused of induced patent infringement another way of defending themselves. They may now be able to escape liability by showing a good-faith belief that the patent was invalid — even if the patent was, in fact, valid. This article examines the case. Commil USA, LLC v. Cisco Systems, Inc., No. 2012-1042, June 25, 2013 (Fed. Cir.)
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Oprah’s next chapter – Court allows trademark infringement case to continue
Year End 2013
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 530
Abstract: The owner of a motivational services business holds events and releases publications under the federally registered service mark “Own Your Power.” After Oprah Winfrey and various other defendants began using this same mark, the owner sued. The district court found fair use. This article explains why the appeals court disagreed, vacating the district court’s judgment and remanding the case for further proceedings. Kelly-Brown v. Winfrey, No. 12-1207-cv, May 31, 2013 (2nd Cir.)
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Should royalties end when a patent expires?
Year End 2013
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 616
Abstract: After an inventor sued Marvel Enterprises for patent infringement and breach of a verbal contract in regard to a Spider-Man toy, an agreement was reached — but it had no expiration date. After several disagreements cropped up, the inventor filed a breach of contract action concerning the calculation of royalty payments. But the district court ruled that the royalties ended when the patent expired. The appeals court affirmed the decision, relying on a Supreme Court case known as Brulotte. This article explains why the appeals court felt it applied in this case. Kimble v. Marvel Enterprises, Inc., No. 11-15605, July 16, 2013 (9th Cir.) Brulotte v. Thys Co., No. 20, Nov. 16, 1964 (Supreme Court)
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Patent eligibility for software – Fractured Federal Circuit provides little clarity
Year End 2013
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 937
Abstract: Many have understandably been befuddled by the sometimes conflicting recent court decisions regarding the patent eligibility of computer-implemented inventions. Unfortunately, the 135-page decision from the U.S. Court of Appeals for the Federal Circuit in CLS Bank Int’l v. Alice Corp. Pty. Ltd. provides little clarity. This article discusses the divided opinions among the 10 judges, who produced six opinions as well as conflicting tests for patent eligibility. Given this uncertainty, a sidebar suggests how it might be best to proceed when drafting patent claims. CLS Bank Int’l v. Alice Corp. Pty. Ltd., 2011-1301, May 10, 2013 (Fed. Cir.)
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Estate Planning Pitfall – Your estate plan leaves specific assets to specific heirs
Year End 2013
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 298
Abstract: Planning an estate around specific assets is risky and, in most cases, should be avoided. If specific assets — such as homes, cars or stock — are left to specific people, they may end up being disinherited. This article offers an example in which the decedent had meant to treat his three children equally, but whose failure to revise or revoke his will led to one of his children receiving all the benefits, with his siblings left holding the bag.
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Provide for family members with special needs using an SNT
Year End 2013
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 571
Abstract: A special (or “supplemental”) needs trust (SNT) allows one to enhance a family member’s quality of life without jeopardizing his or her eligibility for government benefits, such as Medicaid or Supplemental Security Income. This article takes a closer look at questions to consider when using an SNT: Will government benefits be preserved and supplemental expenses covered? And should an SNT include spendthrift language?
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Can portability help preserve retirement benefits?
Year End 2013
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 628
Abstract: The American Taxpayer Relief Act of 2012 (ATRA) made the estate tax exemption “portability” feature permanent. This allows a surviving spouse to take advantage of a deceased spouse’s unused federal gift and estate tax exemption. One particular area where portability may provide an advantage is in planning for retirement benefits. As this article explains, portability avoids the need for spouses to “equalize” their estates and allows a taxpayer to leave retirement benefits to his or her spouse without wasting any estate tax exemptions.
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State death taxes can be hazardous to your estate
Year End 2013
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 999
Abstract: Now that the federal gift and estate tax exemption is permanently set, many people are feeling more relaxed about the need for estate planning. But it’s important not to overlook state death taxes. Without planning, these taxes could generate significant tax bills for a family. This article discusses such tax-minimizing strategies as credit shelter trusts, gifting, and even relocating to another state. A sidebar discusses another strategy: the spousal lifetime access trust (SLAT).
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The AMT: Permanent “patch” provides relief, but not full protection
Year End 2013
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 410
Abstract: While the alternative minimum tax (AMT) initially was implemented to prevent wealthy Americans from claiming so many tax breaks that they owed little or no tax, it has steadily hit more middle and upper middle class taxpayers. Minimizing this effect has historically required Congressional action for inflation adjustments, referred to as “patches.” This article points out that, even though Congress has now made the patch permanent, there are still ways that the tax can be triggered. But strategies are available for minimizing AMT liability or even taking advantage of the AMT’s lower rates.
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How a buy-sell agreement can help save your company
Year End 2013
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 652
Abstract: Any company might go through a change in ownership. Partners may choose to leave the business, die or become disabled. Such occurrences illustrate the need to have an ironclad agreement to ensure all partners are protected. As this article explains, a buy-sell agreement serves this purpose. It helps prevent potential conflicts among remaining owners and with a deceased owner’s family members, and specifies how the ownership change will be funded. Also explained is the difference between a cross-purchase agreement and a redemption agreement.
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A look at Section 529 plans – Understanding the rules is critical
Year End 2013
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 680
Abstract: As the costs of higher education continue to rise, a great option for families is to sign up with a savings vehicle that offers a tax break as they sock away money. A qualified tuition plan — also known as a Section 529 college savings plan — is an example. This article explains how 529 plans work and why they’re so popular — but also notes some drawbacks.
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Education is key to participation in retirement plans
Year End 2013
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 764
Abstract: Almost any article on retirement savings efforts reaches the same conclusion: We aren’t saving enough. One reason is that not all employees are taking full advantage of their employer’s retirement savings plan. This article discusses ways to increase employee participation. The process begins with educating employees, but it’s also important that the employer plan include six particular elements. A sidebar explains how participation by non–highly compensated employees benefits highly compensated employees.
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Itemized medical deductions
December 2013
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 250
Abstract: Before 2013, a taxpayer could claim itemized deductions for medical expenses paid for him- or herself, his or her spouse, and dependents to the extent those expenses exceeded 7.5% of adjusted gross income (AGI). But the rules have changed for the worse. This article explains why, but also how it’s possible to alleviate the situation.
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Qualified charitable distributions
December 2013
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 425
Abstract: IRA owners and beneficiaries who have reached age 70½ are permitted to make donations to IRS-approved public charities directly out of their IRAs. These so-called qualified charitable distributions, or QCDs, are federal-income-tax-free, but offer no charitable deduction on one’s tax return. But, that is fine because the tax-free treatment of QCDs is the same as an immediate 100% deduction without having to worry about restrictions that can delay itemized charitable write-offs. As this article points out, QCDs have other tax advantages, too.
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Year end mutual fund purchases
December 2013
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 399
Abstract: Many taxpayers make adjustments to their investment portfolio near year end to take profits, to recognize tax losses, to reallocate their assets, and for various other reasons. When making purchases of mutual funds near year end, however, it’s important to be wary of actually purchasing a tax liability. This article explains why the timing of a share purchase in a particular fund can affect one’s tax liability. To avoid this, it’s advisable to check with the mutual fund company to determine the status and nature of any forthcoming dividends when purchasing equity mutual funds late in the year.
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Minimizing the 3.8% net investment income tax
December 2013
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 572
Abstract: Originating as a component of 2010 health care legislation and first effective in 2013, the 3.8% net investment income tax (3.8% NIIT) is assessed on the lesser of net investment income (NII) or modified adjusted gross income (MAGI) above specific thresholds. Thus, planning strategies to reduce the surtax will only be effective if they target the applicable exposure point. This article shows how to reduce AGI and NII, while offering longer-term strategies to reduce exposure to the 3.8% NIIT.