April / May
Showing 321–336 of 482 results
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Choosing an investment manager – Who will handle your endowments?
April / May 2012
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 828
Abstract: A nonprofit with substantial endowments likely needs an investment manager — especially if that expertise doesn’t exist in-house and if the organization relies on endowments as a steady income stream. This article offers some suggestions for selecting the right professional. It looks at such issues as candidate background, compensation structure, and questions to ask. A sidebar shows how nonprofits with significant investments are taking steps to reduce volatility in their portfolios.
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Ask the Advisor — Q. How should I manage employee resistance to our merger?
April / May 2012
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 444
Abstract: No matter how thoroughly an M&A deal’s benefits are explained to employees, there’s still a chance they’ll challenge it. If enough of them — particularly managers and other opinion leaders — are dead-set against a merger, it could be in serious trouble. This column provides tips on minimizing strong and potentially disruptive resistance.
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Getting your small-scale deal right
April / May 2012
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 738
Abstract: Mergers between small-capitalized, privately held companies are different animals from larger-cap and public company combinations. Because small, private companies have far fewer reporting requirements and dedicated staffpeople than their larger public counterparts, financial and operating information — and the quality of that information — can become a major stumbling block. This article suggests that the key to success is preparation, particularly for business buyers and sellers with no prior M&A experience.
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Be careful not to overvalue your target’s customers
April / May 2012
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 675
Abstract: When access to a company’s customer base is the primary motivation for an acquisition, buyers need to ensure those customers really are as valuable as they seem. If not, the purchase could be a very expensive mistake. This article advises buyers to perform thorough financial due diligence, talk directly with customers and examine the target company’s management practices.
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Reverse mergers — New rules could mean new obstacles
April / May 2012
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 925
Abstract: A reverse merger often is considered a quicker and cheaper way for a company to go public, but new rules could make these transactions more difficult. The SEC recently applied the brakes to companies pursuing reverse mergers as a backdoor method of getting listed on major public stock exchanges. Although these rules won’t necessarily affect all plans, this article examines the potential obstacles. It explains what’s involved in a reverse merger, how the new rules promote greater transparency, and potential implications for companies and financial markets. A sidebar describes the three major steps involved in a reverse merger transaction.
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Presumed innocent — Federal Circuit addresses permanent injunctions
April / May 2012
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 605
Abstract: Since 2006, patentees have been pulling their hair out over whether a victorious patent infringement plaintiff is entitled to a permanent injunction against the infringement. This article discusses a case in which the appeals court eliminated the presumption of irreparable harm in the patentee’s favor, but also made clear that injunctions remain in reach for some patentees. Citations: Robert Bosch LLC v. Pylon Mfg. Corp., 2011-1096, Oct. 13, 2011 (Fed. Cir.); eBay Inc. v. MercExchange, L.L.C., No. 05-130, May 15, 2006 (Supreme Court)
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Ninth Circuit clarifies the ACPA’s reach
April / May 2012
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 512
Abstract: The Anticybersquatting Consumer Protection Act (ACPA) prohibits cybersquatters from registering domain names that are identical or confusingly similar to registered marks that are distinctive at the time of registration. But does the term “registration” include re-registration? That was the position of a plaintiff who noted that an alleged cybersquatter had re-registered its domain name after the plaintiff’s similar-sounding service mark had become distinctive. This article discusses the court’s opinion. Citation: GoPets Ltd. v. Hise, Nos. 08-56110, 08-56112, 08-56114, Sept. 22, 2011 (9th Cir.)
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Can an SLA constitute copyright misuse?
April / May 2012
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 686
Abstract: In 2008, Apple sued a company that had developed a “master image” of Apple software on a non-Apple computer and then shipped its computers with a copy of that master image installed as the operating system. The defendant contended that Apple had misused its copyright by requiring licensees to run their copies only on Apple computers. This article shows why the court sided with Apple. Citation: Apple Inc. v. Psystar Corp, No. 10-15113, Sept. 28, 2011 (9th Cir.)
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When legal distinctions collide — Court explains “tension” between patents and trade secrets
April / May 2012
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 1025
Abstract: A recent case heard by the U.S. Court of Appeals for the Federal Circuit involved a dispute that illustrated the “tension” between patents and trade secrets. This article discusses the claims made by both parties after the plaintiff alleged that the defendant — a terminated employee who’d set up his own company — had infringed its reissue patent and misappropriated trade secrets. A sidebar notes that — aside from its ruling — the court chastised the plaintiff for reversing a position it had taken during an earlier hearing. Citation: Atlantic Research Marketing Systems, Inc. v. Troy, Nos. 2011-1002, 2011-1003, May 16, 2011 (Fed. Cir.)
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Estate Planning Pitfall — A trust is the beneficiary of an IRA or retirement plan
April / May 2012
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 410
Abstract: If a person owns an IRA or participates in a qualified retirement plan such as a 401(k), it’s possible that he or she can have the assets distributed to a trust upon death. As illustrated in a recent IRS private letter ruling (PLR), however, to preserve the retirement account’s tax-deferral benefits, it’s critical to properly designate a trust beneficiary. This article lists the IRS requirements to have a trust beneficiary qualify as a designated beneficiary of an IRA or qualified plan.
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Which planning strategies should unmarried couples implement?
April / May 2012
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 751
Abstract: Married couples have available to them greater (and more advantageous) estate planning options than unmarried couples. Yet unmarried couples face many of the same estate planning concerns as married couples. So they must engage in special planning to ensure that their decisions regarding asset distribution and health care are carried out per their wishes. This article examines several estate planning challenges that unmarried couples must plan around, but also discusses one significant estate planning opportunity that gives unmarried couples an edge over married ones: a grantor retained income trust (GRIT).
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Due diligence required when taking charitable deductions
April / May 2012
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 650
Abstract: It’s important to understand the tax implications of an estate plan that includes charitable contributions. The availability of income tax deductions for lifetime donations affects a contribution’s cost and, therefore, the amount one can afford to give without jeopardizing other estate planning goals. But, to ensure that contributions are deductible, it’s critical to monitor the tax-exempt status of the beneficiary organizations. This article discusses the steps involved.
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Make health care decisions while you’re healthy
April / May 2012
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 1057
Abstract: Estate planning isn’t just about what happens to assets after death. It’s also about protecting oneself and one’s loved ones, which includes having a plan for someone to make critical medical decisions in the event of one’s own incapacity. There are generally two ways of putting decisions in writing: 1) a living will and 2) a health care power of attorney (HCPA). This article describes the characteristics of each and explains why it’s a good idea to have both — or, if allowed by state law, a single document that combines the two. A sidebar discusses the importance of having a financial management plan in place and lists three traditional techniques for doing so.
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Estate tax law uncertainty: Keeping your plan on track
April / May 2012
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 450
Abstract: If Congress allows current rates and exemptions to expire at the end of 2012 as scheduled, some families could lose significant amounts of wealth to gift, estate and generation-skipping transfer taxes. But Congress may extend current exemptions and rates or take other action. Because of this uncertainty with estate tax laws, it’s important to stay on the right track. This article discusses whether it’s advisable to make gifts this year.
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Mergers and acquisitions — The ins and outs of earnout provisions
April / May 2012
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 654
Abstract: Earnout provisions require business buyers to make future payments to their seller. Often used when the parties have trouble negotiating a sale price, earnouts require the company to achieve certain post-transaction financial targets. To be successful, such negotiations involve give and take as well as attention to detail. This article shows how earnouts work, and how their provisions should address certain contingencies that could affect the business’s ability to reach the agreed-upon milestones.
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Should an FLP be in your family business’s succession plan?
April / May 2012
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 999
Abstract: One of the biggest concerns for family business owners is succession planning — transferring ownership and control of the company to the next generation. A family limited partnership, or FLP, can help owners gradually transfer ownership while still retaining control. It can also provide protection from creditors. This article explains how to establish an FLP and transfer assets to children or other family members. A sidebar cautions about some of the risks of FLPs that are improperly established or administered.