August / September
Showing 241–256 of 469 results
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Writing your M&A playbook: A strategic exercise for sellers
August / September 2014
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 834
Abstract: Business owners thinking about selling should consider assembling an M&A “playbook.” As this article describes, a playbook is a critical self-assessment of the company’s key selling points and possible weaknesses. It should examine the company’s strengths, weaknesses and market position, so management can identify problems to be fixed and then develop a selling strategy. A sidebar talks about how sellers should also use their playbook to review and rank prospective suitors.
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Why buyers should give sellers a stake in the deal
August / September 2014
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 666
Abstract: Business buyers can be so intent on achieving their own strategic objectives that they downplay or ignore possible roles sellers may play postmerger. That could be a mistake. When sellers are given financial incentives to help close and integrate a deal, its long-term prospects generally improve. This article explains how buyers can incentivize sellers with earnouts.
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Forewarned is forearmed? Doctrine of equivalents tested
August / September 2014
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 401
Abstract: The doctrine of equivalents prevents would-be infringers from avoiding liability by making only minor changes to a patented invention. But what if a so-called equivalent was foreseeable at the time of the patent application, and the patentee still didn’t include it in the patent? The district court held that foreseeability didn’t preclude the application of the doctrine of equivalents, but nonetheless granted judgment of noninfringement. This article discusses the appeals court’s decision that the lower court was correct on the first point, but not the second. Ring & Pinion Service Inc. v. ARB Corporation, No. 2013-1238, Feb. 19, 2014 (Fed. Cir.)
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Expert testimony needed on patent indefiniteness claims
August / September 2014
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 487
Abstract: When a district court finds that expert evidence is unnecessary to supporting a patent invalidity argument, most plaintiffs would probably think they’re off the hook. But this article examines a case in which an appeals court found that expert testimony was indeed necessary for determining infringement liability. The court’s ruling is a strong reminder that attorney argument won’t suffice when evidence is necessary. As the court noted, it can’t be assumed that, without evidence, a general purpose judge can ascertain the view of experts in the field. Elcommerce.com v. SAP AG, 2011-1369, Feb. 24, 2014 (Fed. Cir.)
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Watch out, copyright holders! Release of conference call transcript deemed not infringement
August / September 2014
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 630
Abstract: Several hours after a Swiss company released its earnings report, it held a conference call with a group of financial analysts (as permitted by Swiss law). No journalists or press organizations were invited, and the analysts were informed that no recordings for publication were permitted. Nonetheless, a financial information provider obtained a recording and transcript and made both available, without alteration or editorial commentary, to subscribers to its online financial research service. This article examines why an appeals court decided that this constituted fair use. The Swatch Group Mgmt. Services Ltd. v. Bloomberg L.P., Nos. 12–2412–cv, 12–2645–cv, Jan. 27, 2014 (Fed. Cir.)
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MJ scores again – Basketball legend taking a shot at grocery store’s ad campaign
August / September 2014
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 970
Abstract: When a Chicago-area grocery store chain used legendary Chicago Bulls player Michael Jordan’s identity in its advertising campaign, he responded with a $5 million lawsuit alleging violations of a number of laws. The ad congratulated Jordan on his Hall of Fame induction but included the chain’s logo and marketing slogan. In court, the chain claimed that this was noncommercial speech protected by the First Amendment. An appeals court ultimately ruled that the case could proceed, determining that the ad was nonprotected commercial speech. This article examines the court’s reasoning and, in a sidebar, its clarification of the proper use of the “inextricably intertwined” doctrine. Jordan v. Jewel Food Stores, Inc. and SuperValu Inc., No. 12-1992, Feb. 19, 2014 (7th Cir.)
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Estate Planning Pitfall – You own property outside your revocable trust
August / September 2014
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 313
Abstract: The primary purpose of a revocable trust — also known as a “living trust” or “inter vivos trust” — is to avoid probate. But, for those who are not diligent about transferring assets to the trust, that purpose may be defeated. This article describes why it’s desirable to avoid probate and how a revocable trust and other strategies can achieve this end.
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How will the GST tax affect your estate plan?
August / September 2014
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 552
Abstract: A new grandparent often considers making a gift to the newest member of the family. However, before taking action, it’s important to understand how the generation-skipping transfer (GST) tax may affect an estate plan. The GST tax is a flat tax on transfers that skip a generation. This article offers the definition of a “skip” person and particular situations in which the GST tax applies. It also discusses allocating the GST tax exemption in a way that maximizes the tax savings.
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Protecting your real estate assets
August / September 2014
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 639
Abstract: When preparing an estate plan, asset protection for real estate is particularly challenging, because it’s the only asset that can’t be moved. Gifting it is one option, but this leaves the property exposed to creditors. This article discusses three strategies for protecting a home against creditors: tenancy by the entirety, homestead exemptions, and a qualified personal residence trust (QPRT). It also looks at protecting business and investment real estate.
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Unintended consequences – After divorce, review your estate plan to avoid surprises
August / September 2014
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 1036
Abstract: The recently divorced have likely had their fill of legal documents and proceedings, but it’s important that they review their estate plan as soon as possible to ensure they’re protected against unintended consequences. This article explains how to retain control of assets and look out for the best interests of one’s children, particularly in the event of remarriage. It shows how two strategies, in particular, can serve this purpose. A sidebar looks at how to help protect a child’s inheritance in the event of his or her own divorce.
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Copyright basics 101: How to avoid violating the law
August / September 2014
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 410
Abstract: Business owners with an online presence often post images or articles that they find on the Internet to their own sites. While most postings likely are done with the best intentions, some could inadvertently violate copyright laws. These laws can be complex, and the growth in social media has just added to the complexity. This article offers a short, basic explanation of copyright law and the protection it affords.
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The ins and outs of the individual shared responsibility payment
August / September 2014
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 592
Abstract: Among the many provisions of the Affordable Care Act is what’s known as the “individual shared responsibility payment.” This mandate applies primarily to individuals who don’t purchase qualifying health insurance, yet aren’t exempt from the requirement to purchase coverage. This article looks at which individuals are exempt and at how those who aren’t can calculate the payment.
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College expenses getting you down? Uncle Sam offers some valuable relief
August / September 2014
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 657
Abstract: The U.S. tax code has several options that can help kids get a great education, while not depleting their parents’ bank account. This article discusses two in particular: the American Opportunity and Lifetime Learning credits. One helps with expenses for the first four years of a postsecondary education; the other for a fifth or later year of college or for graduate school or continuing education expenses. The article looks at what the credits offer, along with their income and other qualifications.
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Spotting the warning signs that a customer isn’t planning to pay
August / September 2014
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 804
Abstract: Collecting from clients and customers is a critical job, especially when large amounts of money are involved. While it’s impossible to fully identify deadbeat clients in advance, this article offers ways to get ahead of the game by paying attention to certain warning signs and then employing specific tactics to combat the problem. If all else fails, a sidebar discusses whether it’s worth the time and expense to pursue legal action.
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COMPLIANCE ALERT – Upcoming compliance deadlines:
August / September 2014
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 38
Abstract: This article lists a few key tax reporting deadlines for September.
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IRS issuing updated preapproved master and prototype plans for adoption
August / September 2014
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 278
Abstract: The IRS compiles determination letters that approve particular plan designs and documents every few years, and offers them to plan sponsors and administrators for adoption as master and prototype (M&P) plans. Recently, the IRS announced it has begun updating its compilation of preapproved plans to reflect laws and regulations that have been enacted since 2010.This brief article discusses the new plan documents.