2019
Showing 17–32 of 598 results
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7 ways to avoid lending to an ineffective business owner
Year End 2019
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 808
Abstract: It’s important for a lender to be able to determine, before funding a loan, whether a prospective borrower’s presentation matches reality. This article suggests some steps lenders can take to determine whether business owners are likely to be successful, including evaluating their business history, examining trends in career history and ascertaining what strategies they use to stay up to date on the latest market developments. A sidebar offers questions that will help lenders obtain pertinent information about the viability of a borrower’s business going forward.
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SCOTUS strikes down ban on immoral or scandalous trademark registration
Year End 2019
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 441
Abstract: Just two years after ruling that a ban against the registration of disparaging trademarks was a violation of the First Amendment and thus unconstitutional, the U.S. Supreme Court has proven that it wasn’t a fluke. It recently held that a ban against registration of immoral or scandalous trademarks is unconstitutional as well. This article summarizes the case and how the decision implicates previously rejected and pending trademarks found to have violated the bar. Iancu v. Brunetti, No. 18-302, June 24, 2019, U.S.
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Limited protection – Inaccurate statement forfeits copyright infringement claim
Year End 2019
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 684
Abstract: Creative works are generally subject to copyright protection even without registration with the U.S. Copyright Office. But there are a number of important advantages to securing Copyright Registration — including the ability to file suit for copyright infringement. Normally, a registration certificate provides sufficient evidence of a valid registered copyright. However, inaccurate information in the certificate can invalidate the registration. This article examines a recent case in which the holder of one such certificate not only lost out on its ability to pursue an infringement claim, but also ended up on the hook for the would-be defendants’ attorneys’ fees and costs. Gold Value Int’l Textile, Inc. v. Sanctuary Clothing, LLC, No. 17-55818, June 4, 2019, 9th Cir.
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It’s official – Supreme Court says government isn’t a person ― for patent purposes
Year End 2019
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 551
Abstract: Patentees welcomed a recent U.S. Supreme Court decision that significantly reduces the pool of potential challengers to the validity of existing patents. This article highlights a ruling finding that federal governmental agencies can’t take advantage of three patent review processes created less than a decade ago — because the federal government isn’t a “person” under patent law. Return Mail, Inc. v. U.S. Postal Service, No. 17-1594, June 10, 2019, U.S.
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Sink or swim: Precise patent language scuttles infringement lawsuit
Year End 2019
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 845
Abstract: Generally, using precise and careful language in a patent application is wise. But providing a precise numerical value can work against a patentee when it comes time to bring an infringement claim. This article discusses a recent case in which a boat manufacturer learned this lesson the hard way when it sued a rival for infringement. A short sidebar covers the doctrine of equivalents and whether this doctrine could save the patent. Cobalt Boats, LLC v. Brunswick Corp., No. 18-1376, May 31, 2019, Fed. Cir.
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Estate Planning Pitfall – You haven’t addressed pets in your estate plan
Year End 2019
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 280
Abstract: Pet trusts have been around for decades, but they’ve been gaining in popularity the last few years. In fact, they’re now available anywhere in the country. This brief article explains how a pet trust works.
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The clock is running – Why now may be the time to make a Roth IRA conversion
Year End 2019
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 565
Abstract: Roth IRAs offer significant financial and estate planning benefits. If a person has a substantial balance in a traditional IRA and is considering converting it to a Roth IRA, there may be no better time than now. This article explains how the Tax Cuts and Jobs Act both enhances the benefits of a Roth IRA and reduces the cost of converting.
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7 deadly estate planning sins
Year End 2019
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 736
Abstract: According to literature, the “seven deadly sins” are lust, gluttony, greed, laziness, wrath, envy and pride. Although individuals may be guilty of these from time to time, other types of “sins” can be fatal to an estate plan if one isn’t careful. This article details seven transgressions to avoid.
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IDGT: This trust is supposed to “fail”
Year End 2019
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 773
Abstract: Trusts come in all shapes and sizes. However, from an income tax perspective, there are basically two types: grantor trusts and nongrantor trusts. An intentionally defective grantor trust (IDGT) has the best attributes of both trust types. This article explains how an IDGT works. A sidebar discusses the ins and outs of selling assets to an IDGT.
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Don’t let your tax obligations for statutory employees fall through the cracks
Year End 2019
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 428
Abstract: Many businesses work with outside contractors. Statutory employees are in a category that falls somewhere between employee and independent contractor. Whether workers are considered statutory employees can have a significant impact on certain tax obligations. This article explains the criteria the IRS uses to classify employees as statutory and discusses the potential tax impact for employers.
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Feast or famine: Protecting a windfall
Year End 2019
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 551
Abstract: Receiving an inheritance, a legal settlement or prize winnings may seem wonderful, but it can also raise new problems. It’s important for recipients to use smart strategies that will help ensure the money continues to grow over the long term. This article offers some guidelines and advice for recipients that will help them avoid potential traps and pitfalls. It suggests that it’s a good idea to determine the tax obligations on the amount received, pay off any debt and increase savings before spending the money. The article points out that, with care, thought and planning, a windfall can help provide financial security.
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Remote control – State sales tax guidelines for remote sellers
Year End 2019
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 612
Abstract: As Internet commerce increases, the number of states imposing sales and use tax on remote sellers continues to grow. The actions of many states are a response to the June 2018 U.S. Supreme Court decision in South Dakota v. Wayfair, ruling that states may collect sales or use taxes from businesses that lack a physical presence within the state. This article notes that businesses should be aware of these changing state and local tax laws, taking a look at some of the pertinent issues — including determining nexus and the importance of monitoring and compliance.
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Don’t wait! Take these last-minute steps now to reduce your 2019 tax bill
Year End 2019
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 974
Abstract: As the year draws to a close, there’s still time for individuals to effectively reduce their tax bills. This article offers some useful strategies for year-end tax planning. It also suggests several steps individuals can take, including grouping deductible expenses together and making contributions to employer-sponsored retirement plans, that can help reduce their tax bill. A sidebar explains that it’s important for employees who have Flexible Spending Accounts (FSAs) to keep tabs on their FSA balances at the end of the year so as to avoid forfeiting money.
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Calculating damages for intangibles
November / December 2019
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 414
Abstract: Financial experts need some predictable building blocks to construct a reliable estimate of lost profits or reasonable royalties in cases involving intangible assets. This article highlights the types of evidence and analysis that may be needed to support an estimate of damages in breach of contract, infringement and other tort claims.
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When good employees go bad – Preventing and detecting employee cyberattacks
November / December 2019
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 588
Abstract: Dishonest workers can initiate a cyberattack by stealing valuable information from a company’s computer network and using it for personal gain. This article explains how these crimes work, what motivates some employees to steal and ways companies can prevent and detect cyberattacks.
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Risky business – FAQs about the cost of capital
November / December 2019
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 663
Abstract: Under the income approach to valuing a private business interest, an expert discounts the subject company’s future earnings using a rate of return that’s based on the risk of the investment. This article answers common questions that arise when evaluating the discount rate, which is also known as the “cost of capital.”