2017
Showing 33–48 of 690 results
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Defining “seller” for copyright infringement liability
Year End 2017
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 482
Abstract: What’s a copyright holder to do when counterfeit products show up on the massive online marketplace Amazon.com? Well, one thing it probably can’t do is successfully sue Amazon for infringement. This article reviews why, in one case, the company wasn’t considered a “seller” for purposes of the Copyright Act. Milo & Gabby LLC v. Amazon.com, Inc., No. 2016-1290, May 23, 2017 (U.S.)
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A road map for patent obviousness
Year End 2017
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 620
Abstract: It probably comes as no surprise that inventions that are obvious aren’t eligible for patents. Yet arguments over obviousness land in the courts all the time. This article reviews a recent ruling that illustrates several arguments that can arise when the obviousness of an invention — and therefore the validity of its patent — is at issue. Millennium Pharmaceuticals, Inc. v. Sandoz Inc., No. 2015-2066, July 17, 2017 (Fed. Cir.)
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Exhausted yet? SCOTUS clarifies doctrine limiting patent rights
Year End 2017
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 629
Abstract: Anyone who has ever tried to avoid the high prices of toner cartridges by purchasing refills from remanufacturers will be interested in a recent ruling from the U.S. Supreme Court — and many patent owners should be interested, too. This article reviews the U.S. Supreme Court’s clarifications to a relevant case involving the patent exhaustion doctrine, which limits a patentee’s rights. Impression Products, Inc. v. Lexmark Int’l, Inc., No. 15-1189, May 30, 2017 (U.S.)
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Supreme Court disparages ban on offensive trademarks
Year End 2017
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 848
Abstract: What’s offensive is often in the eye of the beholder. Where federal trademark registration is sought, this has long meant that registration could be denied if the mark was considered disparaging. This article examines a landmark 8-0 decision in which the U.S. Supreme Court struck down the so-called “disparagement clause” in federal trademark law, opening the door to the registration of marks that may have been rejected as offensive in the past. A sidebar looks at how the Court handled the question of whether trademarks are commercial speech. Matal v. Tam, No. 15-1293, June 19, 2017 (U.S.)
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Estate Planning Pitfall – You’re retiring to a foreign country
Year End 2017
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 273
Abstract: If plans call to relocate to another country after retirement, be aware that they may be tarnished if a person doesn’t look into all potential estate tax and income tax implications first. This brief article explores three areas of concern.
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Year end is an ideal time to review your estate plan
Year End 2017
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 654
Abstract: As of this writing, it’s still anybody’s guess as to whether Congress will enact major tax reform legislation affecting federal gift and estate taxes. This situation casts a large shadow over estate planning at the end of 2017 and how to proceed for 2018. Nevertheless, a year-end review of one’s estate plan is recommended. This article details what areas of a plan to focus on.
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Addressing intellectual property requires careful estate planning
Year End 2017
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 693
Abstract: Intellectual property (IP), such as copyrights and patents, can hold enormous value. Whether IP rights are a significant source of wealth or only a small fraction of an estate, it’s critical that it be properly addressed in an estate plan. This article explains what IP is and how to account for it in an estate plan.
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When should you turn down an inheritance?
Year End 2017
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 881
Abstract: If a person expects to receive an inheritance from a family member, he or she might choose to use a qualified disclaimer to refuse the bequest. As a result, the assets will bypass their estate and go directly to the next beneficiary in line. This article explains the benefits of using a qualified disclaimer.
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Tax benefits for organizations that accommodate individuals with disabilities
Year End 2017
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 447
Abstract: By accommodating individuals with disabilities, a business may qualify for several tax credits and deductions. This brief article lists several, among them the disabled access credit, the barrier removal tax deduction and the Work Opportunity tax credit. In this instance, doing what’s right also can be financially beneficial to a business.
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How to make the most of your defined contribution plan
Year End 2017
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 630
Abstract: Most of us will depend on defined contribution plans, such as 401(k) or 403(b) plans, to fund much of our retirement. It’s important for employees to understand how to make the most of the money they’re saving — both short- and long-term. This article suggests some tips for doing so, including staying on top of matching contributions, being aware of the vesting schedule and monitoring fees.
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The enemy within – How can you prevent employee fraud?
Year End 2017
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 627
Abstract: Occupational, or employee, fraud is an ongoing hazard to businesses’ bottom lines. It can take several forms, from skimming, to billing schemes, to corruption, to asset misappropriation. This article discusses ways business owners and management can prevent employee fraud and reduce its impact, such as separating duties and using physical controls. The article suggests that taking some of these commonsense steps can reduce the potential for employee fraud.
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Turn over a new leaf – 6 financial planning steps for the new year
Year End 2017
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 884
Abstract: Many Americans use the change in calendar as motivation to tackle poor financial habits. For instance, at the end of last year, 36% of Americans considered making financial resolutions, according to the 2017 New Year Financial Resolutions Study by Fidelity Investments. This article offers some steps to take to save more, pay down debt and spend less. The article notes that making and sticking to financial resolutions can have a tangible positive impact. A sidebar discusses the question of whether saving or paying down debt is the best strategy.
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Estate Planning Red Flag – Your spouse’s estate missed the portability election deadline
November / December 2017
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 308
Abstract: Portability allows a surviving spouse to apply a deceased spouse’s unused estate tax exemption amount toward his or her own transfers during life or at death. To secure these benefits, however, the deceased spouse’s executor must have made a portability election on a timely filed estate tax return. This brief article explains how the IRS has made it easier for estates to obtain an extension of time to file a portability election.
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Should you name a trust as IRA beneficiary?
November / December 2017
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 599
Abstract: An IRA is a popular vehicle to save for retirement, and it can also be a powerful estate planning tool. Some people designate a trust as beneficiary of their IRAs, but is that a good idea? This article explores the benefits and pitfalls of naming a trust as an IRA beneficiary.
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Year end in review – Revise your estate plan to reflect life changes during the past 12 months
November / December 2017
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 544
Abstract: As the calendar soon turns to a new year, it’s an excellent time for a person to review his or her estate plan. Never intended to be static, the plan should be considered a work in progress. This article details specific life events that, if one or more take place, should trigger an estate plan review.
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Estate planning for second marriages: 5 tips to consider
November / December 2017
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 987
Abstract: For traditional nuclear families, the goal of estate planning is usually straightforward: Leave everything to the surviving spouse who, in turn, will leave everything to their joint children. Things get more complicated when a person divorces and remarries, particularly when he or she has children (or stepchildren) with more than one spouse. This article details five estate planning considerations when a person remarries. A sidebar notes the importance of choosing trustees carefully when undertaking a second marriage.