February / March
Showing 177–192 of 486 results
-
Pay ratio disclosure – Why public companies must disclose a CEO’s compensation
February / March 2016
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 902
Abstract: In August 2015, the SEC finalized its pay ratio disclosure rule, which requires a public company to disclose the ratio of its CEO’s total annual compensation to that of its “median employee.” Although the first disclosures aren’t required until 2018, this article explains why companies should begin to prepare now. A sidebar discusses pay ratio disclosure as it’s generally required by all U.S. public companies subject to the Summary Compensation Table disclosure requirements of Regulation S-K, Item 402(c).
-
News for Nonprofits – Guide helps foundations explore impact investing
February / March 2016
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 624
Abstract: This issue’s “News for Nonprofits” highlights a new guide on impact investing, a report showing that female leaders’ pay lags behind men’s at nonprofits, Facebook’s new “Donate Now” button, and ABLE accounts, which can help individuals with disabilities.
-
Pinpointing key issues in licensing agreements
February / March 2016
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 560
Abstract: Licensing agreements aren’t only for the largest not-for-profits. With the requisite amount of care (and legal advice), a smaller organization also might be able to both generate revenue and further its mission by improving awareness of its brand. This article discusses the considerations that go into deciding to allow a commercial company to use the nonprofit’s name or trademark in exchange for money.
-
Upgrade your internal controls – Reviewing the COSO framework can help
February / March 2016
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 667
Abstract: A sensible starting point for upgrading a nonprofit’s internal controls is a look at Internal Control — Integrated Framework, a document issued in 2013 by the Committee of Sponsoring Organizations of the Treadway Commission. This article describes how the framework can help organizations establish, strengthen and assess the controls set up to safeguard their operations from fraud.
-
Does your board understand budget-speak?
February / March 2016
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 836
Abstract: Although budget approval is one of the more important roles played by a nonprofit’s board of directors, not every board member is a savvy business leader used to budget work. At least some board members might be unfamiliar with key budget terms. This article translates budget-speak into English by providing descriptions of some of the different approaches to creating a budget, types of budgets and definitions of budgetary terms. A sidebar notes that it’s wise to document in-kind contributions in the budget.
-
Ask the Advisor – Q: I want to sell, but my co-owner doesn’t — what should we do?
February / March 2016
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 426
Abstract: One owner wants to sell the business, the other doesn’t. It’s a scenario that’s challenging, but fairly common. This article suggests ways — including getting a prospective buyer involved — to resolve disagreements between owners with different visions of their company’s future.
-
Ready to sell? Make retirement and estate plans first
February / March 2016
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 636
Abstract: For owners, part of preparing to sell a business is making arrangements for a reliable retirement income stream and planning how they’ll pass wealth on to their heirs. This article discusses such issues as succession planning, determining available retirement income and which accounts to tap first, and establishing trusts to transfer wealth.
-
Why operations belongs on your due diligence checklist
February / March 2016
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 657
Abstract: Carefully reviewing a target company’s working operations — production facilities, administration and human resources — is essential to making a profitable acquisition. This article explains how operational due diligence enables buyers to confirm that the seller is capable of producing what it has promised. The article also explains what buyers should do when they find deal-threatening issues.
-
Higher rates are here – What this might mean for M&As
February / March 2016
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 721
Abstract: U.S. interest rates are on the way up, and companies considering a sale or acquisition in the near future need to factor these economic circumstances into their plans. This article covers the anticipated effects of higher rates on the M&A market and explains why certain types of buyers — foreign and private equity — are more likely to retreat. A sidebar argues that, because rates are falling in China, Chinese cross-border acquisitions may actually increase.
-
Consider fair use before issuing a takedown notice
February / March 2016
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 435
Abstract: The Internet presents a challenging environment for copyright owners trying to control their content. This brief article reviews a case in which a court decreed that, under the Digital Millennium Copyright Act, copyright holders must consider fair use before issuing a takedown notice.
-
Peace and love? Not when it comes to trademarks
February / March 2016
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 543
Abstract: “Peace and love” is such a heart-warming sentiment — until it becomes the subject of a trademark dispute. This article describes an appeals court’s decision that demonstrates the limits of trademark protections, even for registered marks.
-
Back in the limelight – Federal Circuit expands liability for patent infringement
February / March 2016
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 649
Abstract: In some welcome news for patent owners, an appeals court recently issued a unanimous decision that expands liability for direct infringement. The ruling should make it easier for patentees to establish liability for infringement of patented methods when multiple parties carry out a method’s steps. This article traces the history of this important case and notes that further liability expansion could lie ahead.
-
Playing the ratings game – Ninth Circuit provides RAND rate guidance
February / March 2016
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 930
Abstract: The interoperability of today’s technological devices requires many behind-the-scenes license agreements. For evidence, one need look no further than a recent appellate court decision regarding the proper rate Microsoft must pay another tech company to use its ubiquitous patented technology. This article explores the case, which provides valuable guidance on how such “reasonable and nondiscriminatory” (RAND) rates should be set. A sidebar looks at the role of jurisdiction in the case.
-
Estate Planning Pitfall – You haven’t taken state estate taxes into account
February / March 2016
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 328
Abstract: A generous gift and estate tax exemption means only a small percentage of families are subject to federal estate taxes. But it’s important to consider state estate taxes as well. Although many states tie their exemption amounts to the federal exemption, several states have exemptions that are significantly lower. This brief article explains how, in the eyes of the IRS, to successfully cut ties with one state and establish residency in another state with lower state estate taxes.
-
Trusts and taxes – Understanding how one affects the other can benefit your estate plan
February / March 2016
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 628
Abstract: Trusts typically are a main component of an estate plan. But many may not know how higher taxes can impact a trust’s overall effectiveness. This article explains how the current tax environment affects trust planning.
-
Asset protection: Back to basics
February / March 2016
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 640
Abstract: Asset protection trusts can be highly effective vehicles for protecting wealth in today’s litigious society. But these trusts can be complex and expensive, so they’re not right for everyone. For those seeking simpler asset protection strategies, there are several basic, yet effective, tools to consider. This article details five asset protection strategies.