2014
Showing 17–32 of 740 results
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Ask the Advisor – Q. When during the sale process is my deal most vulnerable?
Year End 2014
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 421
Abstract: At certain points during an M&A transaction the sale is more likely to unravel. Special vigilance is necessary during these times. While it’s important to take seriously any disagreement that could become a deal-killer, it’s better to address issues before they lead to conflict. This column covers three points of vulnerability.
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Attract new investors with your business plan
Year End 2014
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 629
Abstract: Business plans aren’t only for young companies seeking initial financing. They can also help established companies make strategic decisions and communicate with lenders and investors when they seek new capital infusions. This article describes specific items a business plan should address.
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What’s their motivation? One simple question can yield a wealth of information
Year End 2014
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 612
Abstract: When business buyers first meet with the owners of a potential acquisition target, almost no question is more important than, “Why are you selling?” Similarly, a buyer’s impetus can tell the seller everything from how much it’s willing to pay to how it will handle integration. This article explains how a buyer’s or seller’s motivation can help determine whether an M&A transaction may or may not be worth pursuing.
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The promise — and perils — of inversion deals – Why everyone’s talking about these cross-border mergers
Year End 2014
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 835
Abstract: Corporate inversions have become the dominant means of making cross-border mergers. A buyer in the United States reduces its global tax exposure by finding a seller in another country with a lower corporate tax rate. Then the buyer “domiciles” itself in the seller’s country, either setting up new offices or taking over its target’s facilities. However, as this article discusses, inversion deals are controversial and new regulations may make them less appealing. A sidebar lists risks associated with inversion deals.
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Can an obscure online post constitute prior art?
Year End 2014
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 436
Abstract: Years ago, the go-to online hangouts were Usenet newsgroups. These discussion forums have now been largely usurped by social networking sites. Nonetheless, this article looks at a case in which an appeals court considered whether a post on an obscure Usenet newsgroup could constitute prior art and, therefore, invalidate a patent. Suffolk Technologies, LLC v. AOL, Inc., No. 2013-1392, May 27, 2014 (Fed. Cir.)
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Juicy decision – FD&C Act doesn’t bar Lanham Act claims
Year End 2014
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 516
Abstract: When is a pomegranate-blueberry juice not a pomegranate-blueberry juice? That’s what a district court will get to decide now that the U.S. Supreme Court has issued a ruling clarifying that the federal Food, Drug, and Cosmetic (FD&C) Act doesn’t prohibit lawsuits brought by a competitor under the Lanham Act. The article observes that the Court’s ruling could lead to a rise in false advertising lawsuits over product labels on food and beverages. POM Wonderful LLC v. Coca-Cola Co., No. 12-761, June 12, 2014 (Supreme Court)
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Developing story on the validity of digital-imaging patents
Year End 2014
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 646
Abstract: In June of this year, the U.S. Supreme Court decided that merely requiring generic computer implementation of a business process doesn’t transform that abstract idea into a patent-eligible invention. Less than a month later, the U.S. Court of Appeals for the Federal Circuit put this decision to work in a case addressing whether an “improved device profile” involved in digital image processing was patent eligible. This article looks at the details. Digitech Image Technologies, LLC v. Electronics for Imaging, Inc., Nos. 2013-1600, -1601, -1602, -1603, -1604, -1605, -1606, -1607, -1608, -1609, -1610, -1611, -1612, -1613, -1614, -1615, -1616, -1617, -1618, July 11, 2014 (Fed. Cir.) Alice Corp. Pty. Ltd. v. CLS Bank Int’l, No. 13-298, June 19, 2014 (Supreme Court)
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Go ask Alice – Patentees have a new Supreme Court precedent to consider
Year End 2014
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 977
Abstract: In a recent decision, a unanimous U.S. Supreme Court continued its trend of finding business methods to be patent-ineligible abstract ideas. The Court, however, declined to squarely define “abstract ideas.” This article examines the Court’s reasoning, while a sidebar describes guidance issued by the United States Patent and Trademark Office in response. Alice Corp. Pty. Ltd. v. CLS Bank Int’l, No. 13-298, June 19, 2014 (Supreme Court) Mayo Collaborative Services v. Prometheus Laboratories, Inc., No. 10-1150, March 20, 2012 (Supreme Court) Gottschalk v. Benson, No. 71-485, Nov. 20, 1972 (Supreme Court) Parker v. Flook, No. 77-642, June 22, 1978 (Supreme Court) Bilski v. Kappos, No. 08-964, June 28, 2010 (Supreme Court) Diamond v. Diehr, No. 79-1112, March 3, 1981 (Supreme Court)
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COMPLIANCE ALERT – Upcoming compliance deadlines
Year End 2014
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 97
Abstract: This feature lists a few key tax reporting deadlines for year end.
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Help participants avoid an inappropriate IRA rollover
Year End 2014
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 267
Abstract: The Government Accountability Office recently found that much of the information touting the benefits of IRA rollovers isn’t always objective. This prompted the Financial Industry Regulatory Authority (FINRA) to alert investment advisors and brokerage firms that it’s investigating inappropriate IRA rollover solicitations to 401(k) plan participants nearing retirement. In turn, plan sponsors should be aware of employees who may be persuaded to roll over assets into expensive or poorly designed and managed IRAs. This brief article highlights FINRA’s findings and steps sponsors can take to help participants.
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401(k) plan automatic enrollment: A winning formula
Year End 2014
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 499
Abstract: Although the number is slowly shrinking, many 401(k) plan sponsors remain reluctant to institute auto-enrollment and auto-deferral increase features. However, plans with these features generally have higher participation rates and account balances. This article reviews recent statistics and explains how to go about setting up these features in a 401(k) plan.
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Are you offering a Roth 401(k) plan option yet?
Year End 2014
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 811
Abstract: In a Roth 401(k) plan, participants make after-tax contributions to a qualified plan and receive tax-free distributions, provided the funds are in the plan for at least five years from the date of the initial Roth 401(k) plan contribution. Thus, while participants pay a tax on the income that was the source of the contribution, the earnings on the contributions are tax-free. This article summarizes Roth 401(k) basics and provides support for implementing a Roth option into a 401(k) plan.
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What you need to know about ADP/ACP discrimination testing
Year End 2014
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 868
Abstract: Each year plan sponsors must test 401(k) plans to ensure that the contributions made by and for rank-and-file employees, also known as non–highly compensated employees (NHCEs), are reasonably proportional to contributions made for highly compensated employees (HCEs), generally the company’s owners and managers. This article examines what all employers should understand about the tests — known as the actual deferral percentage (ADP) test and the actual contribution percentage (ACP) test.
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Mission impossible? How to manage the millennial generation
Year End 2014
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 435
Abstract: With millennials composing an increasing share of the workforce, effectively managing them is critical. It helps to examine their work habits and attitudes, separating fact from fiction. This article looks at several surveys’ findings about what millennials value in their careers.
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Don’t let excess liabilities rain down on you – An umbrella insurance policy can provide shelter
Year End 2014
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 710
Abstract: There are many reasons to consider an umbrella insurance policy. Just the word “umbrella” indicates that the policy’s reach goes beyond standard homeowners and auto insurance, protecting you from excess liabilities. But many consumers don’t understand just how valuable umbrella coverage can be. This article examines what such policies cover (and don’t cover) and how to determine an appropriate level of coverage.
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Tax breaks you can get from Uncle Sam when caring for a parent
Year End 2014
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 590
Abstract: Providing care for a parent, grandparent or other older relatives can be rewarding. But it can also be expensive. Fortunately, some federal tax breaks can help ease the financial strain. In particular, this article takes a look at claiming a parent or other older relative as a dependent and describes deductions for medical expenses and dependent care.