August / September
Showing 209–224 of 469 results
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Not as simple as A, B, C – Put ample effort into your board meeting minutes
August / September 2015
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 817
Abstract: Board meetings are the most crucial activity of a board of directors. And minutes of those meetings are among the most important documents an organization will ever produce. But it’s important that a nonprofit ask if it’s doing all it should in preparing its minutes — and if it’s done in a way that will protect the nonprofit against future problems. This article describes some general best practices to consider when drafting the minutes, while a sidebar discusses how to make the minutes reader friendly.
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Ask the Advisor – Q: What’s the “walk-away” price and how do I determine it?
August / September 2015
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 416
Abstract: This article advises both business buyers and sellers to set a “walk-away price” before beginning deal negotiations. For sellers, anything below the walk-away price grossly undervalues the company’s assets and earnings. A buyer’s walk-away price indicates that the acquisition no longer makes financial sense to the buyer given expected costs and synergies.
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Why buyers need to pay attention to employee benefits
August / September 2015
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 572
Abstract: If handled poorly, the process of transferring and restructuring employee benefits can complicate — and even doom — a business acquisition. This article examines potential risks associated with retirement, health care and other benefits. Buyers are encouraged to make a benefit transition plan and to anticipate and budget for penalties or liabilities that may result from changing or terminating programs.
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It’s about time – Keep your deal moving — but not too quickly
August / September 2015
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 634
Abstract: Once a business buyer and seller agree to merge, the deal can take anywhere from six to 18 months to conclude. But as this article explains, many factors, including financing difficulties and regulatory holdups, can all affect timing. Parties to an M&A are urged to map out a loose timeframe for their deal, but to retain some flexibility and be wary of shortcuts.
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Decision to divest – Robust market makes partial sales more attractive
August / September 2015
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 846
Abstract: Selling a business unit, or taking it public and subsequently spinning it off, can be a smart strategic move when the market is brimming with potential buyers. But it takes more than a hot market to make a divestiture work. This article discusses the best candidates for a divestiture and the types of transactions available (such as a complete sale or business alliance). A sidebar urges business sellers to spend time identifying potential buyers.
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Federal Circuit puts patent exhaustion doctrine on hold
August / September 2015
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 499
Abstract: The patent exhaustion doctrine was created to limit the exclusive rights of patentees that license, or authorize the sale of, their inventions. But, in one recent case, an appellate court put the doctrine on hold. This article explores the court’s finding that a first sale doesn’t preclude a patentee from enforcing its rights in a related but nonetheless distinct invention. Helferich Patent Licensing, LLC v. The New York Times Co., No. 2014-1196, Feb. 10, 2015 (Fed. Cir.)
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Ain’t that a shame: A musical copyright case
August / September 2015
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 425
Abstract: The popular musical “Jersey Boys” tells the story of the 1960s vocal group the Four Seasons. But the story isn’t over for some of the boys. This article covers a recent decision by the U.S. Court of Appeals for the Ninth Circuit that demonstrates some of the complexities that can arise from joint copyright ownership. Corbello v. DeVito, No. 12-16733, Feb. 10, 2015 (9th Cir.)
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Trademark law – Registration requires actual provision of services
August / September 2015
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 607
Abstract: Does simply offering a service, without actually providing it, trigger the federal “use in commerce” requirement to register a trademark? For the first time, the U.S. Court of Appeals for the Federal Circuit has addressed this common question. This article looks at the decision, which had a major impact on a registration dating back to 2009. Couture v. Playdom, Inc., No. 2014-1480, March 2, 2015 (Fed. Cir.) Aycock Engineering, Inc. v. Airflite, Inc., No. 2008-1154, March 30, 2009 (Fed. Cir.)
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Running on empty – Decision highlights patent drafting danger
August / September 2015
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 904
Abstract: Patent drafting is as much an art as it is a science. After all, while courts have general rules for interpreting patents — such as the rule that preamble language doesn’t limit a patent’s claims — exceptions exist. This article looks at one recent and particularly relevant example. A sidebar lists circumstances in this case where the court found that disavowal or disclaimer compelled departure from the plain meaning of claim terms. Pacing Technologies, LLC v. Garmin Technologies, Inc., No. 2014-1396, Feb. 18, 2015 (Fed. Cir.)
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Estate Planning Pitfall – Your powers of attorney are more than a few years old
August / September 2015
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 306
Abstract: Health care and financial powers of attorney are critical components of an effective estate plan. As this article explains, after executing powers of attorney, it’s important to periodically review them and execute new ones.
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Make net gifts to reduce your gift tax rate
August / September 2015
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 605
Abstract: Lifetime giving is a smart strategy to reduce a taxable estate, but the gift tax rate of 40% is steep. If one has used up his or her $5.43 million gift and estate tax exemption and would like to potentially reduce his or her effective gift tax rate to 28.6%, consider making net gifts. This article details how to use this gifting technique.
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The ABLE account: A good alternative to a special needs trust?
August / September 2015
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 749
Abstract: Late last year, Congress passed, and the President signed, the Achieving a Better Life Experience (ABLE) Act. The act authorizes a new, tax-advantaged savings account, modeled after the Section 529 college savings account, for people who are blind or have severe disabilities. This article explains the ins and outs of an ABLE account and why a special needs trust may be a better option.
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Premarital planning – Protecting your assets without a prenup
August / September 2015
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 850
Abstract: Protecting family assets in the event of a divorce is particularly significant for family business owners, who typically want to avoid sharing ownership with their ex-spouses or their children’s ex-spouses. A prenuptial agreement can be an effective tool for overriding marital property rights and keeping assets in the family. This article explores the benefits and drawbacks of a prenuptial agreement, and details an alternative to a prenup — a domestic asset protection trust.
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Tick tock – 4 ways you can beat the clock with time management
August / September 2015
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 421
Abstract: One resource limitation that all business owners face is time. Although science has yet to develop a way to add more hours to the day, it is possible to get more from each one. This article offers four ways to beat the clock, including prioritizing activities and communicating written goals.
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Want to benefit your loved ones? Consider split interest trusts
August / September 2015
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 709
Abstract: Charitable remainder trusts (CRTs) and charitable lead trusts (CLTs) are often referred to as “split interest” trusts because of their dual beneficial interests: They have the ability to not only benefit a qualified charity, but noncharitable beneficiaries as well. This article explains how they work.
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Joining the migration to EMV cards
August / September 2015
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 587
Abstract: Many people haven’t yet heard the acronym “EMV,” or the term “chip card,” but it’s likely that they will soon. These payment tools are steadily taking hold in the United States. Eventually, they’ll replace the magnetic-stripe payment cards many of us now use. This article explains how a chip card may revolutionize electronic payments.