April / May
Showing 225–240 of 482 results
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Soliciting funds out of state? Form 990 disclosure pumps up the urgency of state registration
April / May 2015
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 438
Abstract: When their out-of-state fundraising efforts were small, many nonprofits didn’t see a need to register with agencies in other states before launching fundraising efforts there. But, things are different now. Significantly, the IRS annually asks nonprofits on Form 990 in which states they are required to file a copy of their return. Charities need to comply with each state’s fundraising requirements unless they’re willing to pull back on these activities. This article explores some of the steps involved in multistate registration and the complexities.
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Virtual board meetings – Face-to-face not always the case
April / May 2015
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 841
Abstract: A nonprofit’s board of directors makes crucial financial, legal and strategic decisions on a regular basis. But this decision making doesn’t always need to be up-close and personal in the same room, at the same table. Many not-for-profits hold virtual board meetings via phone and online tools. This article explores the benefits, obstacles and preparation that should be considered when making the switch.
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Take “macro advantage” of micro-donations: 4 tips
April / May 2015
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 810
Abstract: The first successful U.S. micro-donation effort may have been in 1891 when a Salvation Army captain put a kettle out on a San Francisco street and collected donations to fund a Christmas dinner for the poor. Micro-donations have morphed in many ways since then, involving small-sum donations made via checkbooks, credit cards and, in more recent years, a number of “new technology” tools. This article describes the appeal of micro-donations; how charities need to make small donations acceptable; some ideas for “big” signs of appreciation for small gifts; and a few online tools. A sidebar discusses the importance of giving donors receipts.
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Ask the Advisor – Q: What’s a presale audit and why should I perform one?
April / May 2015
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 419
Abstract: This column argues that business sellers should conduct a presale audit before they start looking for buyers. During presale audits, experts look for anything negative or inconsistent that might cause a buyer to reduce its offering price or even terminate an M&A deal. Experts focus particularly on employee and client contracts and financial records.
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Shape up! Buyers need to prepare for the market, too
April / May 2015
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 540
Abstract: To help ensure they’ll qualify for financing and are prepared to integrate an acquisition, business buyers should be in as good a shape to buy as their seller is to sell. This article suggests that buyers assemble a team of executives and outside advisors to review financial records, paying particular attention to debt. It also suggests that buyers review such functions as HR and IT and anticipate people and product redundancies.
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It’s out there – How to find your ideal acquisition target
April / May 2015
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 689
Abstract: Finding the right acquisition target isn’t easy. Buyers should perform both a qualitative assessment of a target’s strategic “fit” with its own organization and a quantitative analysis involving relevant financial ratios. This article explains how to weigh the advantages and drawbacks of prospective companies, emphasizing working with M&A advisors.
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Navigating the rapids of an M&A closing
April / May 2015
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 813
Abstract: Most M&A participants underestimate how much paperwork and communication will be necessary to close a deal. As this article proposes, the earlier parties prepare for this time-consuming task, the better. Larger and public companies must, for example, file paperwork in accordance with the Hart-Scott-Rodino Act. And many companies need shareholder approval before completing a transaction. A sidebar lists parties that typically must know — and consent — to merger plans.
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Sunk costs: Attorneys’ fees in Lanham Act cases
April / May 2015
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 426
Abstract: The U.S. Court of Appeals for the Third Circuit has delivered some important news for any party that might contest attorneys’ fee claims in trademark infringement and other similar cases. As this article explains, the U.S. Supreme Court’s recently articulated standard for awarding attorneys’ fees in patent infringement decisions now also applies to Lanham Act cases. Fair Wind Sailing, Inc. v. Dempster, Nos. 13-3305 & 14-1572, Sept. 4, 2014 (3rd Cir.) Octane Fitness LLC v. Icon Health & Fitness Inc., No. 12-1184, April 29, 2014 (U.S. Supreme Court)
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How long is too long? Delayed lawsuit filing preempts infringement claim
April / May 2015
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 634
Abstract: Those who believe they’ve been the victim of patent infringement shouldn’t delay filing a claim. By waiting too long, an accused infringer may be able to build a defense called “laches” — which may lead to the claim’s dismissal. This article describes a case in which this very circumstance came to pass. SCA Hygiene Prods. AB v. First Quality Baby Prods., No. 2013-1564, Dec. 17, 2014 (Fed. Cir.)
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Means-plus-function to an unfortunate end – How one patent failed the definiteness requirement
April / May 2015
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 537
Abstract: Patent drafters sometimes turn to “means-plus-function” language to claim an invention based on its function rather than its underlying structure. This article covers a recent ruling showing that such language, in and of itself, may not satisfy intellectual property law’s definiteness requirement. Robert Bosch, LLC v. Snap-On, Inc., No. 2014-1040, Oct. 14, 2014 (Fed. Cir.)
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Inequitable conduct crashes patent for car computer
April / May 2015
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 959
Abstract: When it comes to patent applications, full disclosure is always best. This article tells the cautionary tale of how submitting an application that withholds critical information can kill a patent issued from that application. American Calcar, Inc. v. American Honda Motor Co., Inc., No. 2013-1061, Sept. 26, 2014 (Fed. Cir.)
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Section 125 cafeteria plans – Take note of recent IRS changes
April / May 2015
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 438
Abstract: Those who offer employees health care coverage under a Section 125 cafeteria plan should be aware that the IRS has made some recent changes. New rules now expand an employee’s ability to revoke coverage during the plan year. The rules are intended to make it easier for them to adjust coverage to better meet their needs. This article delves into the changes.
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Close to retirement? Then you need an exit strategy
April / May 2015
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 638
Abstract: A business owner’s most valuable asset is likely his or her closely held interest in that company. And those nearing retirement need an exit strategy. The good news is that there are many options to consider. This article provides a few of those options.
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How to keep your spouse in the loop, financially
April / May 2015
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 602
Abstract: It’s critical to ensure that a spouse remains in solid financial shape should he or she outlive the other. To make this happen, there are a variety of important areas to consider, such as Social Security, pensions, beneficiary designations and dual participation. This article offers information on all those options.
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Watch out! FATCA requires disclosures of foreign accounts
April / May 2015
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 882
Abstract: Those who hold assets such as bank and other financial accounts or securities from companies outside the United States may need to report them to the IRS. FATCA requires some U.S. taxpayers who have interests in “specified foreign financial assets,” or SFFAs, to provide information on them to the IRS via Form 8938, “Statement of Specified Foreign Financial Assets.” Among the assets the IRS considers SFFAs are foreign financial accounts and instruments, as well as foreign stocks and securities held for investment rather than for use in a business. This article provides critical information to avoid running afoul of foreign accounts.
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In the News – Private companies welcome simplified M&A reporting
April / May 2015
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 424
Abstract: Last year was the hottest year for mergers and acquisitions (M&As) since the recession began, thanks to healthy cash reserves, improved growth prospects, greater access to financing and a large number of baby boomers in search of exit strategies. This article explores simplified accounting options, available only to private companies, that may sweeten M&A deals in 2015 and beyond.