2020
Showing 17–32 of 589 results
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COMPLIANCE ALERT
Year End 2020
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 196
Abstract: This feature lists a few key year-end tax reporting deadlines for December and early February.
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Are you ready to track part-timers’ hours?
Year End 2020
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 422
Abstract: Retirement plan years beginning in 2021 have a new recordkeeping requirement, thanks to the Setting Every Community Up for Retirement Enhancement (SECURE) Act of 2019. This article highlights what plan sponsors who have part-time employees need to know.
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Divided Supreme Court distinguishes between plan types
Year End 2020
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 468
Abstract: In the recent class action case of Thole v. U.S. Bank N.A., participants sued their employer on grounds of steep investment losses caused by mismanagement of the company’s defined benefit (DB) pension fund. The U.S. Supreme Court ruled against the plaintiffs, however, finding they lacked standing (authority) under ERISA to sue. This article looks at the court’s reasoning. Citation: Thole v. U.S. Bank N.A., 140 S. Ct. 1615 (2020).
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Coming soon: Pooled employer plans – A look at how small employers can benefit
Year End 2020
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 771
Abstract: Employers and retirement plan services providers have had a year to mull their options since the Setting Every Community Up for Retirement Enhancement (SECURE) Act of 2019 paved the way for the launch, in 2021, of pooled employer plans (PEPs). For small businesses, these new plans may fundamentally change the quality of and access to retirement plans. This article looks at how PEP providers may benefit, PEP specifics, and liability issues for those plans that decide to take advantage of a PEP.
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Department of Labor lays out rules for lifetime income illustrations
Year End 2020
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 863
Abstract: The Setting Every Community Up for Retirement Enhancement (SECURE) Act of 2019 requires the Department of Labor (DOL) to provide defined contribution plan sponsors with rules for a “lifetime income illustration” to help participants track their progress toward accumulating retirement savings. This article summarizes recently released interim final regulations that provide this guidance, though they’re still subject to fine-tuning before their ultimate effective date in mid-2021. A brief sidebar covers the regulations’ “liability relief” for plans that follow the rules.
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Court affirms PTAB’s common sense obviousness analysis
Year End 2020
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 415
Abstract: Common sense can go a long way. And patent litigants shouldn’t be surprised at just how far it can go when a court determines whether a patent is invalid for being obvious. This article discusses a case in which the court found that, while common sense shouldn’t be used as a wholesale substitute for reasoned analysis and evidentiary support, the Patent Trial and Appeal Board’s use of common sense was accompanied by the necessary analysis and support. B/E Aerospace, Inc. v. C&D Zodiac, Inc., No. 19-1935, June 26, 2020, Fed. Cir.; KSR Int’l Co. v. Teleflex Inc., No. 04–1350, Supreme Court (2007).
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Cosmetic differences – Copyright Act preempts state law claims over makeup artistry
Year End 2020
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 646
Abstract: To qualify for copyright protection, works must be “fixed in a tangible medium of expression.” Does human skin count as a tangible medium of expression? The U.S. Court of Appeals for the Second Circuit considered that question in a recent case — but in the end held off on a decision. This article reviews the court’s decision to find a different basis for ruling against the plaintiff. Mourabit v. Klein, No. 19-2142, June 8, 2020, 2d Cir.
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There’s no “I” in team – Court adds co-inventors to patents
Year End 2020
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 583
Abstract: Some types of inventions are the result of extensive collaboration, but not every collaborator qualifies as an inventor for patent purposes. The exclusion or inclusion of individuals as inventors can have significant implications, financially and otherwise. This article highlights a recent case involving a cancer treatment reviewing the concept of joint inventorship. Dana-Farber Cancer Institute v. Ono Pharm. Co., Ltd., No. 19-2050, July 14, 2020, Fed. Cir.
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SCOTUS has no reservations about Booking.com trademark
Year End 2020
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 819
Abstract: The U.S. Supreme Court recently sided with digital travel company Booking.com in a much-anticipated trademark ruling. The Court’s holding, which makes the combination of a generic word with “.com” eligible for federal trademark registration, reportedly has already led to a wave of registration applications for such terms. This article reviews the Court’s reasoning and a short sidebar discusses its discussion regarding relevant evidence such as dictionaries, usage by consumers and competitors, and consumer surveys. USPTO v. Booking.com, No. 19-46, June 30, 2020, U.S.
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Do you know the “hidden” advantage of HSAs?
November 2020
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 238
Abstract: A Health Savings Account (HSA) coupled with a high-deductible health plan can be a powerful tool for funding medical expenses on a tax-advantaged basis. But there’s also a “hidden” advantage of HSAs, or at least one that many people overlook: They can play a helpful role in estate planning.
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Catching up on catch-up contributions
November 2020
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 418
Abstract: Those age 50 or older on December 31 of any given year can start making “catch-up” contributions to their employer-sponsored retirement plans by that date. This article helps readers catch up on catch-up contribution amounts for 401(k) plans.
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The tax impact of business property remediation
November 2020
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 423
Abstract: Any business that needs to “remediate” or clean up environmental contamination will find that some of the cleanup costs are currently deductible, while others may have to be capitalized over multiple years. This article provides examples of which remediation costs can be claimed for a deduction right away.
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ABLE accounts help those with disabilities
November 2020
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 535
Abstract: Achieving a Better Life Experience (ABLE) accounts are tax-free accounts that can be used for expenses of disabled individuals. They can be created by a disabled person or his or her family members or guardians. This article explains eligibility factors and other pertinent details. A sidebar notes an ABLE account’s impact on Supplemental Security Income.
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Estate Planning Pitfall – You’ve named the wrong executor
Year End 2020
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 318
Abstract: Appointing the executor of an estate is a critical estate planning decision. Many typically turn to a family member, such as a spouse or adult child, as a first choice. What happens when the person who would be the obvious choice turned out not to be the best one for the job? This brief article explains why choosing the “wrong” executor could cause a multitude of problems.
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Shh! This is a silent trust — let’s keep it quiet
Year End 2020
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 599
Abstract: Generally, estate planning advisors recommend that individuals be upfront with family members about how they plan to divide their assets. However, when using a “silent trust,” sometimes referred to as a “quiet trust,” people will have to keep their plans to themselves. This article explains that a silent trust limits the amount of information shared with beneficiaries or, in some cases, keeps the existence of the trust secret.
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Consider all the angles of joint ownership
Year End 2020
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 768
Abstract: Estate planners generally tout the virtues of owning property jointly — and with good reason. Joint ownership offers several advantages for surviving family members. But this shouldn’t be viewed as a panacea for every estate planning concern. This article details the two types of joint ownership as well as the advantages and disadvantages.