2018
Showing 97–112 of 630 results
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Avoid penalties by abiding by the NQDC tax rules
October 2018
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 523
Abstract: Nonqualified deferred compensation plans pay executives at some time in the future for services currently performed. Of course, in the hectic course of the average exec’s schedule, keeping up with the details isn’t always easy. This article explains how these plans differ from qualified plans and what both execs and employers should know.
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Are you a member of the Sandwich Generation?
October 2018
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 584
Abstract: The “Sandwich Generation” consists of those individuals who are currently taking care of their children and their elderly parents. This article covers some critical steps to take when incorporating an elderly parent’s needs into an adult child’s estate plan.
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News for Nonprofits – Researchers find the way to narcissists’ wallets
October / November 2018
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 418
Abstract: This issue’s “News for Nonprofits” spotlights what researchers say is the best way to prompt narcissists to donate; how various audiences use social media; and why cloud users should be careful to back up their data.
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The “going concern” question: What it means for your organization
October / November 2018
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 667
Abstract: GAAP requires nonprofit management to evaluate whether there’s “substantial doubt” about a nonprofit’s ability to continue as a going concern — meaning it won’t soon liquidate its assets and cease operations. And accounting standards require a going-concern evaluation for annual financial reporting periods, as well as for interim periods within these annual periods. This article addresses management responsibilities, disclosure requirements, and plans to lessen “substantial doubt.”
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Data analytics – Prove it: Use facts to tell your story
October / November 2018
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 618
Abstract: A nonprofit’s constituents want to know facts about the organization, not wishful thinking. Enter data analytics, the science of collecting and analyzing sets of data to develop useful insights, connections and patterns that can lead to more informed decision-making. This article highlights the basics of data analytics, and the planning and execution required to make it a success.
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Can “collective impact” help you accomplish more?
October / November 2018
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 755
Abstract: As nonprofits increasingly take on thorny problems that call for large-scale social change (for example, global warming, economic development or education), some are turning to a relatively new approach known as “collective impact.” Proponents say such cross-sector coordination is more likely to achieve change than isolated interventions by individual groups. This article explains the collective impact approach, including five prerequisites that together produce the alignment necessary for successful initiatives. A sidebar describes how nonprofit leaders need to look at collective impact initiatives holistically and consider all parts of the “puzzle.”
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Why the Federal Circuit voted against a ballot verification patent
October / November 2018
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 454
Abstract: The U.S. Court of Appeals for the Federal Circuit, the court that hears all appeals of patent cases, continues to invalidate patents directed to abstract ideas. It applies the test established in 2014 by the U.S. Supreme Court. In a recent case, it ruled that a patent covering voting methods and systems providing for “auto-verification” of ballots was invalid as attempting to patent an abstract idea. This article examines whether the patent was abstract and in turn decided its patentability. Voter Verified, Inc. v. Election Systems & Software LLC, No. 2017-1930, April 20, 2018, Fed. Cir.
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All tied up – Court splits over trade dress, trademark claims
October / November 2018
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 515
Abstract: In 2013, the Ninth Circuit Court of Appeals ruled that a trademark holder seeking a preliminary injunction after filing suit against an alleged infringer must establish the likelihood of irreparable harm, rather than relying on a presumption of harm. Not until this year, though, has the court elaborated on the kind of proof required. This article reviews the court’s recent ruling and sheds light on what does — and doesn’t — demonstrate irreparable harm. adidas America, Inc. v. Skechers USA, Inc., No. 16-35204, May 10, 2018, 9th Cir.
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D.C. Circuit tunes in to streaming content copyright issues
October / November 2018
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 661
Abstract: Streaming media has opened up a vast landscape of previously unavailable content for many. It’s also triggered an array of novel copyright infringement questions. This article discusses a case involving the streaming of content originating abroad into the United States, in which the D.C. Circuit Court of Appeals has tackled two previously unsettled questions about the scope of infringement liability under the Copyright Act. Spanski Enterprises, Inc. v. Telewizja Polska, S.A., No. 17-7051, March 2, 2018, D.C. Cir.
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Supreme Court patent update – Inter partes review survives constitutional challenge
October / November 2018
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 864
Abstract: Patent trolls are a significant nuisance to a range of industries. But the U.S. Supreme Court recently upheld a procedure that makes it easier for patent trolls’ potential victims to avoid prolonged litigation or costly settlements. This article discusses inter partes review (IPR) and the U.S. Supreme Court’s finding that this type of review is constitutional. A short sidebar highlights the Court’s decision as to whether to grant IPR of challenged patents on a claim-by-claim basis. Oil States Energy Services, LLC v. Greene’s Energy Group, No. 16-712, April 24, 2018, U.S. SAS Institute, Inc. v. Iancu, No. 16-969, April 24, 2018, U.S.
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Estate Planning Pitfall – You haven’t properly funded your revocable living trust
October / November 2018
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 344
Abstract: A revocable living trust is often used to complement a will. Assets transferred to the trust generally don’t have to go through the probate process, which can be time-consuming and expensive. They’re also generally protected from creditors and may be managed by professionals. This article explains the benefits of a revocable living trust and why funding it properly is essential.
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Securities laws can derail your estate plan
October / November 2018
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 605
Abstract: It’s not uncommon for high-net-worth individuals to hold their assets in trusts, family limited partnerships or charitable foundations. If the assets held in this manner include interests in hedge funds or other “unregistered” securities, it’s important to ensure that the entity is qualified to hold such investments. Exemptions under federal securities laws require that investors in private funds and other unregistered securities qualify as “accredited investors” or “qualified purchasers.” This article defines these terms.
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NINGs, DINGs and WINGs – Understanding the tax angles of self-settled trusts
October / November 2018
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 815
Abstract: NINGs, DINGs and WINGs are the names bestowed on certain self-settled trusts (sometimes referred to as nongrantor trusts) in states providing a favorable tax environment for these trusts. This article explains how Nevada Incomplete-gift Nongrantor Gift (NING) trusts, Delaware Incomplete-gift Nongrantor Gift (DING) trusts and Wyoming Incomplete-gift Nongrantor Gift (WING) trusts work.
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Who needs an estate plan? Quick answer: Everyone
October / November 2018
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 866
Abstract: Despite what one might think, estate planning isn’t limited to only the rich and famous. Previously, avoiding or minimizing federal estate tax liability was a primary motivation for creating an estate plan. But with a generous gift and estate tax exemption of $11.18 million for 2018, this is less of a worry for most families. This article details other benefits of having an estate plan. A sidebar discusses why you should account for your current life circumstances in your plan.
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Investing in your business still a powerful year-end tax planning strategy
October / November 2018
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 444
Abstract: One of the best strategies for business owners attempting to reduce their tax burden continues to be investing in business assets that will provide large depreciation-related deductions. In fact, as this article points out, such investments could provide larger deductions in 2018 than in 2017, thanks to the Tax Cuts and Jobs Act. In addition to discussing the potential benefits of bonus depreciation, the article explains how qualifying for Section 179 expensing might be a strategy also worth investigating.
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The pros and cons of a Roth IRA conversion
October / November 2018
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 834
Abstract: Roth IRAs offer some important tax advantages over traditional IRAs. For example, qualified Roth IRA withdrawals are tax-free for federal purposes. And, unlike with traditional IRAs, you don’t have to start taking required minimum distributions from Roth IRAs after reaching age 70½, so the assets can grow tax-free indefinitely. This article explains that the quickest way to get a significant sum into a Roth IRA is by converting a traditional IRA to Roth status — but a conversion won’t be beneficial for every taxpayer. It also notes that a Tax Cuts and Jobs Act provision could make Roth IRA conversions riskier from a tax perspective.