2020
Showing 113–128 of 589 results
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Understanding private equity investments in defined-contribution plans
October / November 2020
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 602
Abstract: A recent “information letter” from the Department of Labor (DOL) is likely to open the doors to private equity investments by 401(k) plan participants. The DOL was responding to an inquiry from a law firm on behalf of a pair of private equity management companies exploring potential new sources of investment dollars. This article examines the letter and its implications.
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New electronic plan document disclosure rules in effect
October / November 2020
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 651
Abstract: Long-awaited updated Department of Labor (DOL) regulations governing electronic delivery of plan documents took effect on July 27, 2020. They supplement safe harbor e-disclosure regulations issued in 2002, and expand plan sponsors’ options for streamlining the dissemination of required documents to plan participants. This article looks at how the rules should help participants stay up to date on their qualified retirement plans.
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Should you establish a retirement plan governance committee?
October / November 2020
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 954
Abstract: Retirement plan governance is the system through which key decisions are made about strategy and operations — including plan design, administration and investment choices. Typically, at the core of plan governance is an official plan committee. Although the Department of Labor (DOL) and IRS don’t require a plan governance committee, it’s widely considered a best practice. This article reviews what plan sponsors should know about setting up and maintaining a plan committee, while a short sidebar highlights ERISA’s “procedural prudence” standard.
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Reporting a disaster’s effects on your financial statements
September 2020
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 254
Abstract: The COVID-19 pandemic has provided many lessons for business owners. One is how to report the impact of a disaster on a company’s financial statements. This brief article discusses two types of “subsequent events” that may need to be disclosed.
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College savings showdown: 529s vs. Roth IRAs
September 2020
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 414
Abstract: Many people assume that a 529 plan is the ideal college savings tool. But other vehicles can help parents save for college expenses — for example, the Roth IRA. This article compares key features of the two account types.
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Review your estate plan following a major shock
September 2020
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 485
Abstract: Generally, it’s recommended that individuals review their estate plans at year’s end. However, with a life shock as monumental as the COVID-19 pandemic, it might be a good idea to get an earlier start. This article provides examples of potential revisions and discusses wills and powers of attorney.
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AMT less “toothy” but may still take a bite
September 2020
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 528
Abstract: Although the Tax Cuts and Jobs Act took much of the “teeth” out of the AMT by raising the inflation-adjusted exemption, high-income earners (and even some middle-income earners) should still watch out for its bite. This article discusses the basic rules and the role of itemized deductions. A sidebar warns investors that capital gains can trigger the AMT.
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News for Nonprofits – Majority of charities worldwide report donation decline
October / November 2020
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 421
Abstract: This issue’s “News for Nonprofits” highlights the worldwide decline of charitable donations due to COVID-19, the increased incentive for nonprofit employees to unionize, and proposed legislation that would expand the charitable-giving deduction.
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Should you buy or lease your headquarters?
October / November 2020
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 630
Abstract: Current economic challenges are leading many nonprofits to take a close look at their expenses. Their facilities costs may be overlooked during a cost-cutting process because they seem unavoidable. But the choice between renting and buying property to house the organization can have substantial cost implications. This article evaluates the pros and cons of each option.
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Board of directors – Teach them well: Financial literacy is key
October / November 2020
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 611
Abstract: Not every board member arrives at a nonprofit organization with a financial background. This article offers some suggestions for relaying vital financial information that board members need to know to make sound decisions. It discusses the balance sheet and income statements and tells a story through ratios.
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COVID-19 forces a focus on operating costs
October / November 2020
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 812
Abstract: The COVID-19 pandemic and resulting recession have put many nonprofits in an unprecedented predicament. Revenues have dropped sharply as organizations struggle to continue their missions in a dramatically different environment. And they face mounting unexpected costs as they try to protect the health and safety of their employees, clients and volunteers while doing so. It’s almost inevitable that most nonprofits must cut their operating costs — but where to begin? This article focuses on four key targets: staffing, capital projects, vendor arrangements and marketing. A sidebar spotlights the consequences of staff reductions on employers that pay unemployment benefits on a case-by-case basis.
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Supreme Court: Sovereign immunity sinks copyright claims
October / November 2020
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 409
Abstract: When copyrights are infringed by a state, copyright owners are likely out of luck. That’s the result of a unanimous decision from the U.S. Supreme Court striking down a federal law that allowed copyright owners to sue states in federal court for infringement. This brief article reviews the case and its implications. Allen v. Cooper, No. 18-877, March 23, 2020, U.S.
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Will they or won’t they? SCOTUS makes it easier to recover trademark infringer’s profits
October / November 2020
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 630
Abstract: In yet another eventful season of important U.S. Supreme Court rulings, one decision brings welcome news to trademark owners. The unanimous landmark decision resolved a split among the federal appellate courts. This article reviews the Supreme Court’s decision finding that, while willfulness isn’t a prerequisite to the issue of a profits remedy, the inquiry into willfulness isn’t irrelevant. Romag Fasteners, Inc. v. Fossil Group, Inc., No. 18-1233, April 23, 2020, U.S.
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The limits of artificial intelligence – PTO restricts “inventorship” to natural persons
October / November 2020
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 564
Abstract: Decades after “2001: A Space Odyssey” hit theaters, artificial intelligence (AI) is finally gaining ground in everyday life — but not without legal limits. The U.S. Patent and Trademark Office (PTO), for example, recently ruled that AI systems can’t be listed as an “inventor” on a patent application. This article discusses why the agency found that the application required identification of a natural person as inventor. In re Application of Application No.: 16/524,350, No. 50567-3-01-US, April 27, 2020, U.S.P.T.O.
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Federal Circuit cuts the line on patent-ineligible fishing method
October / November 2020
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 840
Abstract: The U.S. Court of Appeals for the Federal Circuit has thrown back yet another patent aimed at what it considers a patent-ineligible abstract idea. While many of the earlier cases in which the court has applied the so-called Alice/Mayo test for patent eligibility have involved computer-implemented processes or software, the recent case revolved around something much more simple. This article highlights the Federal Circuit’s continuing trend to deny patents for abstract ideas. In re: Rudy, No. 2019-2301, April 24, 2020, Fed. Cir.
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Estate Planning Pitfall – A significant portion of your wealth is concentrated in a single stock
October / November 2020
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 315
Abstract: When building a nest egg, it’s important to remember not to limit investment holdings to only a handful of winners. It’s often said that past performance isn’t a guarantee of future results. This brief article explains the risk of losing one’s nest egg because of having high-risk stock exposure.