2021
Showing 17–32 of 551 results
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Giving bad debts the business
November 2021
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 259
Abstract: When one of a company’s customers can’t pay up, the business may be able to claim a tax deduction for the “bad debt” under Internal Revenue Code Section 166. To successfully do so, however, the business owner must know how the tax code defines a partially or wholly worthless bad debt. This brief article provides the definition.
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One-time thing: IRA to HSA transfers
November 2021
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 386
Abstract: Many people don’t know that you can transfer funds directly from an IRA to a Health Savings Account (HSA) without taxes or penalties. However, a taxpayer may do so only once during his or her lifetime. This article discusses some of the important points to consider when looking into an IRA-to-HSA transfer.
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4 ways to withdraw cash from a corporation
November 2021
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 500
Abstract: Owners of closely held corporations often want or need to withdraw cash from the business. The simplest way is to distribute the money as a dividend, but that isn’t tax-efficient. This article suggests several other ways to withdraw cash with generally better tax consequences, such as through capital repayments or compensation.
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Is disability income taxable?
November 2021
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 555
Abstract: Many Americans receive disability income, and the question is often asked: Is it taxable? The short answer is: That depends on who paid for it. This article details how and when taxes may apply. A sidebar discusses how much disability coverage an individual may need.
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Estate planning pitfall – You don’t have a residuary clause in your will
Year End 2021
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 287
Abstract: A residuary clause is a provision in a will that passes the residue of an estate to designated beneficiaries. Consider it a safety net that catches all of a person’s possessions that aren’t covered by specific gifts. This brief article explains what happens if a will doesn’t have a residuary clause.
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Have you named successor fiduciaries?
Year End 2021
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 657
Abstract: It’s generally not enough to appoint an executor to handle a person’s estate after his or her death or name a trustee to administer a trust. Choosing qualified people to fulfill these duties requires forethought and in-depth analysis, but it’s only half the battle. For greater protection, consider choosing “successor fiduciaries” who can step in at a moment’s notice and take over, if needed. This article details the duties of a successor fiduciary.
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You can relax if your estate plan includes a SPA trust
Year End 2021
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 760
Abstract: During times of economic and tax law uncertainty, the more flexible a person’s estate plan, the better. As some parts of the country are rebounding economically from effects of the COVID-19 pandemic, other areas continue to struggle. In addition, there’s the possibility of major tax law changes on the horizon that could greatly affect one’s estate plan. Because of this uncertainty, consider all the strategies that can build flexibility into an estate plan. This article examines how a special power of appointment (SPA) trust can be beneficial to an estate plan.
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Take full advantage of your annual gift tax exclusion
Year End 2021
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 774
Abstract: One of the most effective estate-tax-saving techniques is also one of the simplest and most convenient: making maximum use of the annual gift tax exclusion. Individuals can annually make up to $15,000 in gifts per person gift tax free ($16,000 in 2022). This article explains how an individual can maximize the amount of assets he or she can annually pass to loved ones using the annual gift tax exclusion. A sidebar details when a gift tax return must be filed.
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Adding value with life-cycle cost analysis
Fall 2021
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 433
Abstract: Life-cycle cost analysis (LCCA) seeks to estimate a construction project’s overall cost of ownership over its “useful life cycle.” It then strives to identify design or construction alternatives that will minimize costs over that life cycle. This article explains how contractors can play a role in LCCA and, in doing so, give themselves a competitive edge.
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7 coping strategies for volatile steel prices
Fall 2021
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 535
Abstract: The COVID-19 pandemic has disrupted steel supply and demand throughout the world, leading to widespread price increases. This article suggests seven strategies that contractors can use to cope with the price volatility, including adjusting bidding approaches and adding price escalation clauses to contracts.
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Is the research credit within your reach?
Fall 2021
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 663
Abstract: Many construction company owners might assume that a tax credit related to research and development is out of their reach. Au contraire: Contractors can and have claimed the research credit for improving construction techniques or developing industry-related software. This article provides a refresher on this potentially valuable tax break.
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Put some PEP in your step – A new retirement plan option to consider
Fall 2021
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 931
Abstract: A generous benefits package that includes a robust retirement plan can be a powerful recruiting tool for construction companies. But providing cost-effective, high-quality benefits isn’t easy. This article takes an in-depth look at a new retirement plan option: pooled employer plans (PEPs). A sidebar warns that, though PEPs relieve employers of many benefits-related risks, some fiduciary responsibilities remain.
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What constitutes an “exceptional case”? Court adopts new standard for attorneys’ fees in trademark cases
Year End 2021
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 482
Abstract: The U.S. Court of Appeals for the Tenth Circuit has for the first time addressed whether the U.S. Supreme Court’s standard for awarding attorneys’ fees under the Patent Act also applies to such awards under federal trademark law’s Lanham Act. This article summarizes the court’s finding that because the fee provisions in the Patent Act and the Lanham Act are identical, the standard also applies to the Lanham Act. Derma Pen, LLC v. 4EverYoung Limited, No. 19-4114 (U.S. June 8, 2021).
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Heads up! SCOTUS upholds, but limits, assignor estoppel
Year End 2021
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 627
Abstract: It seems like a simple matter of fairness that an inventor who assigns its patent rights can’t later challenge the validity of the underlying patent. But, as the U.S. Supreme Court recently explained, assignors can do just that in certain limited circumstances. This article reviews the case and the ability of assignors to challenge a patent’s validity. Minerva Surgical, Inc. v. Hologic, Inc., No. 20-440 (U.S. June 29, 2021).
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Supreme Court shakes up the PTAB
Year End 2021
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 585
Abstract: A decade after the American Invents Act of 2011 (AIA) brought significant change to the U.S. patent system, the courts and players in the patent regime continue to grapple with some aspects of the law. This article reviews a recent U.S. Supreme Court finding that the Patent Trial and Appeal Board’s administrative patent judges’ power is incompatible with their status as inferior officers. The article also reviews guidance from the U.S. Patent and Trademark Office in the wake of the Court’s holding. U.S. v. Arthrex, Inc., No. 19-1434 (U.S. June 21, 2021).
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Establishing infringement of “thin” copyrights
Year End 2021
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 835
Abstract: The copyright troll, whose business model the U.S. Court of Appeals for the Seventh Circuit has described as an “intellectual property shakedown,” again found its claims under scrutiny by the court. This time, the court took the occasion to clarify what’s necessary for a successful claim of infringement of works with “thin” copyright protection. This article reviews two well-established copyright doctrines: scènes à faire and merger. It looks at how they restrict the ability of infringement plaintiffs to claim expansive intellectual property rights. A brief sidebar details how the copyright troll plaintiff operates. Design Basics, LLC v. Signature Construction, Inc., Nos. 19-2716 (7th Cir. April 23, 2021); Design Basics, LLC v. Lexington Homes, Inc., 858 F.3d 1093 (7th Cir. 2017).