2015
Showing 17–32 of 732 results
-
Time out! Trademark fails for lack of intent to use
Year End 2015
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 427
Abstract: If a likelihood of confusion argument made by a party that opposes a trademark application is rejected, the applicant in question isn’t necessarily in the clear. Applicants must also demonstrate the requisite “bona fide intent” to use the mark in commerce. This brief article describes a case illustrating the dire consequences of displaying a lack of demonstrable intent.
-
Alice rocks the boat once again – Price optimization method isn’t patent-eligible
Year End 2015
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 603
Abstract: In 2014, the U.S. Supreme Court’s ruling in Alice Corp. Pty. Ltd. v. CLS Bank Int’l established a two-part test for determining patent eligibility. In its wake, the decision has left many of those seeking patent protection for financial-related methods involving computers feeling a bit queasy. This article describes the most recent Alice-related decision, which addresses whether a computerized price optimization method is patent-eligible.
-
Drawing the line – Court bars further claims against exonerated manufacturer
Year End 2015
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 516
Abstract: A recent appeals court decision is good news for manufacturers accused, but exonerated, of patent infringement. These parties need no longer worry about accusers harassing customers with infringement suits after the initial allegations against the manufacturer have failed. This article explores this important ruling, including its application of the seldom-used Kessler doctrine.
-
Can online search results trigger trademark liability?
Year End 2015
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 923
Abstract: Until recently, most lawsuits involving online shopping and search engines have involved keyword advertising, whereby a company buys ads triggered by searches for a competitor’s trademarked good or service. But can a customer’s search results lead to trademark liability for a merchandiser — even in the absence of keyword advertising? This article looks at a recent case in which an appeals court answered this very question. A sidebar looks at the critical role of labeling in e-commerce.
-
Estate Planning Pitfall – You’re selling your interest in a charitable remainder trust
Year End 2015
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 344
Abstract: Recently finalized regulations eliminate a potential tax shelter involving the sale of an interest in a charitable remainder trust. This brief article offers an example of how the tax shelter worked before the new regs and, using the same example, explains how the regs produce a different outcome.
-
The family vacation home – Relax — but don’t relax the rules
Year End 2015
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 609
Abstract: A shared family vacation home can be a great place for family bonding, but don’t get too relaxed. A little planning — together with some clear rules about the usage of the home — can go a long way toward avoiding conflict and tension and keeping the home in the family. This article reviews what to consider when forming a plan for a vacation home.
-
Paying for LTC insurance using a tax-free exchange
Year End 2015
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 686
Abstract: Nothing can throw a monkey wrench into an estate plan like incurring long-term care (LTC) expenses. An LTC insurance policy can offset these costs, but the premiums can be expensive. One potential source for funding LTC insurance premiums is a total or partial tax-free exchange of an existing life insurance policy or annuity contract. This article examines how a tax-fee exchange can be a cost-efficient strategy for funding LTC premiums.
-
Defined-value gifts: A formula for estate planning success?
Year End 2015
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 824
Abstract: Affluent families who wish to make large lifetime gifts should consider using defined-value clauses or other formula clauses to minimize or eliminate gift taxes. This article discusses why these clauses are especially effective when transferring assets that are difficult to value, such as closely held business interests or real estate. The article also includes a sidebar detailing four specific types of formula clauses.
-
Back to basics – When to consider ex post facto information
November / December 2015
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 435
Abstract: Should business appraisers consider major events that occur after the valuation date? For example, what if a business is subsequently sold, files for bankruptcy, or experiences a major fraud loss, data breach or natural catastrophe? All of these events could potentially affect fair market value, but this article provides an overview of when to include (and exclude) ex post facto information from the valuation analysis.
-
What’s the value of my franchise?
November / December 2015
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 580
Abstract: The International Franchise Association estimates that there are currently more than 2,000 different brands operating over 700,000 franchised units in the United States. Based on the number of people who own franchises, it may seem like an easy route to owning a private business. But not all franchises are created equal. This article discusses the unique challenges and considerations that go into valuing a franchise, as well as the top five franchise industries in 2015 based on owner satisfaction.
-
Spotlight on reasonable pay – IRS job aid can be a useful resource for estimating owners’ compensation
November / December 2015
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 709
Abstract: Last fall, the IRS published Reasonable Compensation: Job Aid for IRS Valuation Professionals to help field agents audit owners’ compensation. Business valuators also use the job aid to help owners know how much their contributions are worth in today’s marketplace, based on their duties, skills and experience. This article provides an overview of how the IRS and valuators systematically approach this large discretionary expense and why it’s important.
-
Year end gifts: Valuing a business for transfer tax purposes
November / December 2015
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 854
Abstract: The end of the year is a time for gift giving. Over time, annual gifts of closely held business interests add up and can substantially lower the amount of taxes that a business owner’s estate will eventually owe. This article explains how estate planning tools can be used to lower estate tax costs and why it’s important to obtain a qualified appraisal from a qualified appraiser to support fair market value estimates. A sidebar discusses how the IRS may limit valuation discounts on transfers of closely held business interests in the future.
-
Investigative due diligence: Have you vetted your opponent’s experts?
November / December 2015
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 420
Abstract: In litigation, the outcome sometimes comes down to the quality of expert witness testimony. That’s why it’s important to vet opposing experts for weaknesses. This brief article notes a few areas to examine, including experts’ credentials, whether their testimony and written reports comply with applicable standards, previous opinions that contradict their opinion in the current case and any conflicts of interest.
-
Evaluating the deal – A fairness opinion can provide needed objectivity
November / December 2015
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 658
Abstract: Shareholders may challenge deals that seem to benefit “insiders” at their expense — especially if the deal’s projected results fall short, acquisition synergies fail to materialize or insolvency becomes likely — under the assumption that decision makers aren’t acting in the best interests of the company and its shareholders. This article explains that a fairness opinion from an experienced, independent valuation advisor can help avoid this situation.
-
How to measure goodwill impairment
November / December 2015
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 829
Abstract: Under U.S. Generally Accepted Accounting Principles (GAAP), public companies that report goodwill on their financial statements must test it at least annually for impairment. This article suggests that even companies opting to avoid quantitative testing by conducting “qualitative” impairment assessments hire a professional valuator. A sidebar notes that, while private companies can now elect to amortize goodwill and certain intangible assets acquired in business combinations, some larger private companies may continue to test for impairment.
-
Calculating damages in postacquisition disputes
November / December 2015
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 568
Abstract: In a merger and acquisition transaction, disputes sometimes arise over contractual purchase price adjustments, representations and warranties, earnout provisions or alleged misrepresentations. As this article explains, determining liability and computing damages in these disputes involves a combination of business valuation, forensic accounting and economic analysis techniques.