2018

Showing 33–48 of 630 results

  • Supreme Court’s Wayfair decision – What it means for Internet and mail-order sales

    November / December 2018
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 813

    Abstract: In its much-anticipated decision in South Dakota v. Wayfair, the U.S. Supreme Court ruled, by a 5 to 4 margin, that a state may require out-of-state sellers to collect sales and use tax even if they lack a physical presence in the state. In reaching this result, the court overturned its landmark 1992 decision in Quill Corp. v. North Dakota. This article explains how the ruling affects businesses and their tax obligations. A sidebar explores whether other states will follow South Dakota’s lead in establishing similar sales thresholds to establish substantial nexus.

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  • The homegrown advantage – Consider a community bank for your next loan

    November / December 2018
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 441

    Abstract: Real estate developers and owners often overlook community banks as a source of financing. But these lenders offer some distinct advantages for borrowers who understand what “homegrown” banks consider when making lending decisions. This article highlights the advantages of using a community bank for real estate loans.

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  • Investing 101 – Tips for what to look for before buying

    November / December 2018
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 661

    Abstract: In any real estate portfolio, the goal is to be profitable. And while the commercial real estate market has improved significantly since the lows seen during the Great Recession, investing still involves understanding the market. This article takes a look at steps real estate investors can take to help bolster their investment portfolio.

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  • Ready for the new lease accounting rules?

    November / December 2018
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 658

    Abstract: The Financial Accounting Standards Board’s new standard for accounting for leases is poised to take effect for public companies and certain other entities for periods beginning after December 15, 2018. Although early adoption is permitted, other organizations that follow U.S. Generally Accepted Accounting Principles must comply for annual periods beginning after December 15, 2019, and for interim periods beginning a year later. This article discusses how the standard will directly affect companies that lease assets, as well as its impact on lessors, too, particularly when negotiating leases with tenants.

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  • Real estate activities vs. investments: Why it matters

    November / December 2018
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 834

    Abstract: The characterization of a real estate entity’s activities as a business or an investment makes a big difference to the bottom line when it comes to taxation. In Conner v. Commissioner, a developer whose plans were derailed by the Great Recession recently learned this lesson the hard way. This article summarizes the legal case and the importance of holding property as either an investment or in the course of business. Conner v. Comm’r, No. 2018-6 (Tax Ct. Jan. 22, 2018)

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  • Using a charitable trust to pay for college

    November / December 2018
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 410

    Abstract: The charitable remainder trust (CRT) is a versatile tool that enables individuals to support favorite charities while retaining an income stream. As this article explains, CRTs are popular because they can provide tax benefits, including when they’re used to pay college expenses.

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  • Your responsibility when hiring household help

    November / December 2018
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 563

    Abstract: Hiring household help involves important tax responsibilities. As this article details, proper filing and reporting by employers enables workers to build an employment record and gain access to Social Security, Medicare and other benefits. And it helps protect employers from potentially expensive and time-consuming legal trouble.

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  • Disability insurance: Are you really protected?

    November / December 2018
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 605

    Abstract: Disability insurance policies replace a portion — typically 45% to 65% — of an insured person’s monthly gross income. But as this article argues, this figure can be deceiving. How an insurer defines “disability” greatly affects the ability to collect benefits. Benefit periods and elimination periods also apply.

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  • No gain, no pain – Year-end tax planning for investors

    November / December 2018
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 888

    Abstract: The end of the year is an ideal time to review an investment portfolio for tax-saving opportunities. This article lists several strategies, including harvesting losses and gains, buying back losing positions, and selling higher cost basis shares. It also touts the advantages of making charitable donations of appreciated securities. A sidebar provides tips for tackling the net investment income tax.

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  • Be sure your website is pulling its weight

    Fall 2018
    Newsletter: Law Firm Management

    Price: $225.00, Subscriber Price: $157.50

    Word count: 411

    Abstract: Law firm websites have been considered a must-have for years now, but it’s one thing to have a site and another to have a site that’s benefiting the firm. This article discusses metrics firms can use to measure whether they’re getting their money’s worth from their website.

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  • Time to invest? Making the most of a budget surplus

    Fall 2018
    Newsletter: Law Firm Management

    Price: $225.00, Subscriber Price: $157.50

    Word count: 481

    Abstract: With the economy thriving, many law firms find themselves with a budget surplus for the first time in several years — possibly the first time this decade. This article examines ways firms may want to consider investing some of those funds to help achieve long-term growth.

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  • How to uncover and end billing fraud at your firm

    Fall 2018
    Newsletter: Law Firm Management

    Price: $225.00, Subscriber Price: $157.50

    Word count: 660

    Abstract: Most attorneys would be adamant that their firm bills clients appropriately — no padding time records, exaggerating expenses or performing unnecessary work to bill a client more. Yet, it occurs, maybe while partners look the other way at questionable billing habits from either a lone attorney or a larger subgroup at the firm. This will open the doors to disciplinary action and litigation, not to mention public injury to a firm’s reputation. This article reviews why it’s critical to uncover and end any billing fraud that might be occurring.

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  • In the crosshairs: Cybersecurity for law firms

    Fall 2018
    Newsletter: Law Firm Management

    Price: $225.00, Subscriber Price: $157.50

    Word count: 871

    Abstract: The leak of the so-called Panama Papers, 11.5 million documents with financial and legal information stolen from an international law firm, made headlines around the globe in 2016. While the well-known names included in the papers were the focus of many news stories, the hacking incident also highlighted the cyber risks confronting law firms of all sizes. This article looks at why many firms continue to lag behind other businesses when it comes to taking the measures necessary to prevent and mitigate attacks, and steps firms can take to protect themselves. A sidebar notes that bar associations are moving to address the issue with rules and opinions.

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  • Phonetic alphabet fails patent-eligibility test

    Year End 2018
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 409

    Abstract: Despite what movies and television shows might suggest, not every great idea is worthy of — or, more importantly, eligible for — a patent. The inventor of a new phonetic alphabet learned this lesson the hard way. This article discusses a case in which the court found that the phonetic alphabet was a patent-ineligible abstract idea. In re Wang, No. 17-1827, June 20, 2018, Fed. Cir.

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  • Shot down – Photogs lose DMCA case over metadata removal

    Year End 2018
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 621

    Abstract: More than two decades after its enactment, portions of the Digital Millennium Copyright Act (DMCA) continue to confound both copyright holders and accused infringers. What, for example, must a copyright holder establish to win a lawsuit over removal of copyright management information (CMI)? This article looks at a U.S. Court of Appeals for the Ninth Circuit decision that provided some clarity on the issue in a case involving digital photographs. Stevens v. CoreLogic, Inc., No. 16-56089, June 20, 2018, 9th Cir.

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  • Supreme Court allows patent owner to recover lost foreign profits

    Year End 2018
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 544

    Abstract: A new U.S. Supreme Court ruling brings welcome news to patent holders who have found their inventions infringed overseas. The Court held that plaintiffs can recover lost foreign profits generated by the unlawful shipping of U.S. parts abroad for assembly into an infringing product. This article reviews the extraterritorial application of federal laws as applied in this case. WesternGeco LLC v. ION Geophysical Corp., No. 16-1011, June 22, 2018, U.S.

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