2019
Showing 113–128 of 598 results
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On FIRE: 5 strategies for retiring way early
Fall 2019
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 638
Abstract: A new financial movement is afoot in which some people are striving to retire much sooner than the traditional retirement age of 65. Referred to as FIRE — or Financial Independence, Retire Early — the strategy involves saving for retirement very aggressively, mainly by living a super-frugal lifestyle. In some cases, people are retiring as early as their 30s or 40s by putting FIRE principles into practice. Even if the goal isn’t to retire this early, a person can still learn a few things from the FIRE movement that could help ignite retirement goals.
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Investors, make your tax-related moves now
Fall 2019
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 839
Abstract: The investment portfolio is an area that’s ripe for examination when looking for ways to reduce an individual tax bill. Techniques such as harvesting capital losses are highly effective and can be implemented quickly. Investment decisions should never be driven by tax considerations alone. But if buying or selling a security makes financial sense, it pays to take taxes into account when timing investment moves. This article offers several strategies to consider. A sidebar discusses the wash sale rule, which prevents an investor from buying substantially identical securities within 30 days before or after the sale — and techniques to mitigate a related risk.
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5 steps to “recession-proof” your business
Fall 2019
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 430
Abstract: The manufacturing industry has enjoyed several years of prosperity. But no business is recession-proof. This article highlights five possible steps proactive owners can take today to prepare for downturns in financial performance that may be on the horizon.
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Valuing your business
Fall 2019
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 573
Abstract: Retirement. Loan applications. Shareholder buyouts. Divorce. There are many reasons to value a business. But manufacturers can’t necessarily find the answer on the face of their balance sheet — or rely on industry rules of thumb. This article explains the importance of hiring a business valuation professional and highlights the objective methods the pros use. A sidebar notes three kinds of adjustments valuators sometimes make to financial statements.
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Sales tax after Wayfair – What manufacturers need to know
Fall 2019
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 571
Abstract: The U.S. Supreme Court’s landmark decision in South Dakota v. Wayfair affects many businesses, including manufacturers, that buy or sell products across state lines. This article answers some common questions the decision has raised about the types of businesses and purchases that are affected, the need to register as a sales tax vendor, and potential exposure to income and franchise taxes in the states where you must register. South Dakota v. Wayfair, No. 17-494, June 21, 2018
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Are you ready for the new lease accounting rules?
Fall 2019
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 893
Abstract: New lease accounting rules will move operating leases onto the balance sheet. This article explains the updated guidance, including the implementation deadlines. A sidebar identifies some strategies for improving business credit scores for those that decide to buy assets, rather than lease them.
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PTAB rejects inherently obvious finding
October / November 2019
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 378
Abstract: What’s obvious to one person isn’t always obvious to another, and the same is true when it comes to patents. The U.S. Court of Appeals for the Federal Circuit demonstrated this principle in rejecting the Patent Trial and Appeal Board’s (PTAB’s) determination that a patent was inherently obvious. This article reviews the court’s decision shedding light on what factors establish when a claimed feature of a patented invention was “inherent” in an earlier invention. PersonalWeb Technologies, LLC v. Apple, Inc., No. 18-1599, March 8, 2019, Fed. Cir.
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Supreme Court ruling leaves a mark – Trademark right survives licensor’s bankruptcy
October / November 2019
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 642
Abstract: It’s never good news for a business when a company that the business has contracted with files for bankruptcy. But, according to a new U.S. Supreme Court ruling, there’s some good news for trademark licensees. This article summarizes a decision that resolves a split among federal courts of appeal, in which the Court held that in some circumstances a licensee can continue to use the licensed marks despite the licensor’s rejection of their agreement during the bankruptcy process. Mission Product Holdings, Inc. v. Tempnology, LLC, No. 17-1657, May 20, 2019, U.S.
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Vehicle charging station patents short-circuit under Alice analysis
October / November 2019
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 575
Abstract: The U.S. Federal Circuit Court of Appeals continues to wield the so-called Alice test to knock down patents for abstract ideas. This article reviews one such decision, in which the court explained that abstract ideas aren’t patent-eligible in the absence of an inventive concept that makes a claim “significantly more” than just the abstract idea — and the underlying abstract idea can’t provide that inventive concept. ChargePoint, Inc. v. SemaConnect, Inc., No. 18-1739, March 28, 2019, Fed. Cir.
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Active or passive? What makes website operators directly liable for copyright infringement
October / November 2019
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 854
Abstract: As many copyright holders have learned the hard way, the Internet opened a whole new frontier in the world of infringement, particularly when it comes to pinning liability on the appropriate parties. This article discusses a recent case involving the unauthorized use of thousands of copyrighted photographs, where the U.S. Court of Appeals for the Ninth Circuit laid out the types of behaviors that will — and won’t — make a website operator directly liable for copyright infringement on their sites. A short sidebar discusses the application of the fair use defense. VHT, Inc. v. Zillow Group, Inc., No. 17-35587, March 15, 2019, Ninth Cir.
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Estate Planning Pitfall – You’ve waited too long to transfer ownership of your life insurance policy
October / November 2019
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 315
Abstract: Generally, the proceeds of one’s life insurance policy are included in their taxable estate. A person can remove them by transferring ownership of the policy, but there’s a catch: Wait too long, and one’s intentions may be defeated. Essentially, if ownership of the policy is transferred within three years of a person’s death, the proceeds revert to their taxable estate. This brief article explains why an irrevocable life insurance trust should own the proceeds.
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What’s new with the kiddie tax?
October / November 2019
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 618
Abstract: One of the outcomes of the Tax Cuts and Jobs Act is that children with unearned income may find themselves in a higher tax bracket than their parents. Under the “kiddie tax,” as it’s sometimes referred to, a child’s unearned income is taxed according to the tax brackets for trusts and estates, under which the highest tax rates kick in at far lower income levels. This article explains the origins of the kiddie tax and details kiddie-tax-saving strategies.
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Put pen to paper – How a letter of instruction can benefit family harmony
October / November 2019
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 603
Abstract: A person’s will is the centerpiece of his or her estate plan. Typically, it’s the most important document used in estate planning and is created before any other. A document that complements a will is a letter of instruction. This article details the elements of the letter.
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Estate planning with a foreign twist
October / November 2019
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 973
Abstract: If a married couple includes a non-U.S. citizen spouse, there are special estate planning rules to take into account, such as a significantly smaller estate tax exemption. This article explains the differences in estate tax law for couples when both spouses are U.S. citizens vs. when one spouse is a non-U.S. citizen. A sidebar details the benefits of using a qualified domestic trust.
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9 strategies to ensure prompt payment
October / November 2019
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 438
Abstract: Outstanding invoices can play havoc with cash flow. This article offers nine guidelines, such as capturing the terms in writing, negotiating partial payments, and invoicing promptly and accurately, to help businesses get paid more quickly. The article notes that polite assertiveness can help businesses get paid while still maintaining good relationships with customers.
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Changing jobs? What to do with your retirement plan
October / November 2019
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 678
Abstract: When an individual changes jobs, an important consideration is how to handle any money accumulated in his or her current employer’s retirement plan. Although one option is simply to withdraw the funds, this can be costly. This article suggests several strategies, including leaving the funds where they are or rolling over the funds to an IRA, that will help people changing jobs avoid unfavorable tax consequences and penalties.