August / September
Showing 177–192 of 469 results
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At the Federal Circuit – Some patentees might receive preissuance damages
August / September 2016
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 421
Abstract: Owners of infringed patents typically are limited to recovering damages that occur after the patent was issued. However, as this article explores, they may also be entitled to damages for infringing conduct that occurs preissuance, but after publication, of the patent application if the accused infringer had “actual notice” of it. The case, Rosebud LMS Inc. v. Adobe Systems Inc., was decided by the Federal Circuit. Rosebud LMS Inc. v. Adobe Systems Inc. 2015-1428, Feb. 9, 2016 (Fed. Cir.)
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Copyright law defeats right-of-publicity claims
August / September 2016
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 620
Abstract: The right to copyright protection is bestowed by federal law, while the right of publicity from the use of one’s name or likeness is bestowed by state law. So which prevails when these rights come into conflict? This article describes how the Eighth Circuit answered this question in Dryer v. The National Football League and illustrates the limits on individuals to wield their right of publicity to undermine copyright holders’ rights. Dryer v. The National Football League, No. 14-3428, Feb. 26, 2016 (8th Cir.)
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How to outhustle a hustler – Court modifies the terms of a permanent injunction
August / September 2016
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 549
Abstract: In a recent decision, LFP IP, LLC v. Hustler Cincinnati, Inc., the Sixth Circuit proved that a court can modify an injunction’s terms in certain circumstances. This article summarizes a case that pitted brother against brother and explains that, while an injunction against a trademark infringer may be permanent, it doesn’t mean its terms are necessarily final. LFP IP, LLC v. Hustler Cincinnati, Inc., No. 15-3135, Jan. 13, 2016 (6th Cir.)
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Playing with fire – Inequitable conduct results in outsized antitrust award
August / September 2016
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 807
Abstract: Bringing a patent infringement lawsuit always comes with certain financial risks — but such suits rarely conclude with the patent holder being ordered to pay $26 million in antitrust damages. This article provides details on the Federal Circuit case TransWeb, LLC v. 3M Innovative Properties Co. and shows how the patent holder’s inequitable conduct backfired. A sidebar discusses how the same court found a proper basis for damages. TransWeb, LLC v. 3M Innovative Properties Co., No. 14-1646, Feb. 10, 2016 (Fed. Cir.)
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Estate Planning Pitfall – You’re transferring your home to your children
August / September 2016
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 258
Abstract: Frequently, parents choose to transfer ownership of a home to their adult children to remove it from their taxable estates. There are many good reasons to do this, but the road is paved with tax potholes. This brief article explains the estate and income tax implications of transferring a home to a child.
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Making the most of your GST tax exemption
August / September 2016
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 690
Abstract: To share wealth with grandchildren, great-grandchildren or even more remote generations, special planning may be required to keep generation-skipping transfer (GST) taxes to a minimum. When it comes to GST tax planning, the good news is that a significant GST tax exemption is available. But in some cases, automatic allocation rules that apply to the exemption can lead to undesirable results if one doesn’t opt out of them. This article details when the GST tax applies and discusses how to allocate the exemption.
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The write stuff: A letter of instructions
August / September 2016
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 680
Abstract: When drafting an estate plan, the centerpiece is a will or living trust. Such a document determines who gets what, where, when and how, as well as tying up the loose ends of an estate. A valid will or living trust can be supplemented by other legally binding documents, such as trusts (or additional trusts), powers of attorney and health care directives. But there’s still a place at the table for a document that has absolutely no legal authority: a “letter of instructions” to one’s heirs. This article explains how this informal letter can provide valuable guidance and act as a road map to the rest of a person’s estate, while a sidebar looks at creating a family mission statement.
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Alternate valuation date – Flexible postmortem planning a plus when markets are volatile
August / September 2016
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 853
Abstract: Many people may assume that filing a federal estate tax return is pretty cut-and-dried. The executor or professional representative completes the return, pays the requisite amount of tax, if any, and that’s the end of the matter. However, a savvy move by an executor might save a wealthy family hundreds of thousands of estate tax dollars by making a timely election to use the “alternate valuation date” for assets. This article explains the qualifications to make the election and offers a fictional example of how the election can work in beneficiaries’ favor.
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Second time around – Financial planning when marrying again
August / September 2016
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 427
Abstract: When marrying again, it’s important to consider how the newly combined families will handle their financial lives going forward. This brief article notes what partners should do to clarify their financial situation, including taking inventory, revising financial paperwork and possibly creating a prenuptial agreement.
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Be smart: Plan for a secure retirement
August / September 2016
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 539
Abstract: Preparing for the distant future often isn’t high on anyone’s financial priority list, but it’s important to act now to create and sustain a viable and secure retirement. This article lists steps to take, including developing a financial plan tailored to individual needs, preparing for unexpected events and using diversification strategies.
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Stay on top of new lease accounting guidelines
August / September 2016
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 628
Abstract: The FASB issued new lease accounting guidelines earlier this year to provide complete, understandable pictures of companies’ leasing activities. As this article discusses, such guidelines may be important for companies that lease office space, equipment, real estate or other assets. The article covers several new requirements and modifications.
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On the right path – Adjustments to depreciation rules
August / September 2016
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 912
Abstract: The PATH Act of 2015 significantly changed two depreciation tax breaks — Section 179 expensing and bonus depreciation — in ways that are favorable to many companies. Although the new rules are somewhat complicated, this article explains how professional accounting advice can help many businesses benefit from these changes in planning their investments in depreciable assets. A sidebar discusses how the act affects the Work Opportunity credit.
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COMPLIANCE ALERT – Upcoming compliance deadlines:
August / September 2016
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 50
Abstract: This feature lists a few key tax reporting deadlines for September.
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Discriminatory plans that meet statutory requirements
August / September 2016
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 320
Abstract: The IRS issued a warning to plan sponsors whose plan designs satisfy numeric antidiscrimination tests, yet still have the effect of steering a disproportionate amount of benefits to highly compensated employees. This short article summarizes the IRS’s message: Simply satisfying numeric tests doesn’t guarantee that you’re complying with antidiscrimination regulations.
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Advise DB plan participants carefully on lump sum window opportunities
August / September 2016
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 534
Abstract: There are sound reasons why defined benefit plan sponsors may offer participants lump sum payout windows. Principal among them: lowering the plan’s financial exposure, thereby providing greater long-term financial security to participants who elect to stay in the plan. However, the consequences of accepting a lump sum payout can be good or bad for participants. This article looks at the pros and cons of these windows.
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Perception isn’t reality – EBRI study reviews retirement preparedness
August / September 2016
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 770
Abstract: The Employee Benefit Research Institute’s 2016 “Retirement Confidence Survey” provides helpful insights on employee behavior and benchmarking data for plan sponsors striving to help their employees attain retirement readiness. When it comes to retirement preparation, the study indicates that confidence often doesn’t correlate to the underlying facts. This article highlights the challenge for many plan sponsors for closing the perception/reality gap.