February / March
Showing 225–240 of 486 results
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Normalizing shines a better light on company financials
February / March 2015
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 567
Abstract: One of the many items on a prospective business seller’s “to do” list is to normalize — or adjust — their financial statements. This becomes necessary when various accounting methods have been used to reduce income and minimize taxes, and the business’s owner is paying expenses that a buyer might consider “extraordinary.” This article discusses how experts normalize depreciation, executive compensation, inventory, loan and lease items.
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When it’s time to sell – Sometimes, an owner just knows
February / March 2015
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 821
Abstract: There are times when putting a business up for sale is the best — or only — next step. All owners need to recognize the signs that they’ve reached this expiration date so they can properly prepare for a sale and start building the case for a reasonable price. This article describes personal and strategic reasons that may justify a sale, along with timing considerations. A sidebar offers pointers for surveying the buyer landscape.
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What if … ? The very real case of a hypothetical license
February / March 2015
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 614
Abstract: It’s hard enough to recover copyright damages under the clearest of circumstances. But this article looks at a particularly tricky case, in which the court answered the difficult question of whether a copyright holder could recover infringement damages based on a “hypothetical” license — that is, one it never granted. Oracle Corp. v. SAP AG, No. 12-16944, Aug. 29, 2014 (9th Cir.)
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Another one bites the dust – Federal Circuit rejects business method claim
February / March 2015
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 507
Abstract: The U.S. Supreme Court has long held that laws of nature, natural phenomena and abstract ideas — “no matter how groundbreaking, innovative or even brilliant” — aren’t patentable under Section 101. So, as this article explains, an appeals court wasn’t impressed by a patent that claimed methods and machine-readable media encoded to perform steps for guaranteeing a party’s performance of its end of an online transaction. The court concluded that the invocation of computers added no inventive concept to the idea of a transaction performance guaranty. Alice Corp. Pty. Ltd. v. CLS Bank Int’l, No. 13-298, June 19, 2014 (Supreme Court) buySAFE, Inc. v. Google, Inc., No. 2013-1575, Sept. 3, 2014 (Fed. Cir.)
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Deliberate deception in a false advertising case
February / March 2015
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 493
Abstract: Demonstrating the competitive injury and lost sales required to recover damages on a false advertising claim often proves difficult in court. But doing so just got a little bit easier, thanks to a recent ruling in a case in which the court clarified some presumptions that may be made in false advertising claims where deliberate deception is established. This article explains why the defendant’s arguments were found wanting. Merck Eprova AG v. Gnosis S.p.A., Nos. 12‐4218‐cv(L), 13‐513‐cv(Con), July 29, 2014 (2nd Cir.)
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Definitely not: Patent rejected for indefiniteness
February / March 2015
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 876
Abstract: To satisfy the definiteness standard, a patent must provide objective boundaries that convey the invention’s scope to those skilled in the field with reasonable certainty. But how do courts make such a determination? This article discusses an infringement case in which a district court found the patents invalid because terms used in the patent claims’ language — “in an unobtrusive manner” and “does not distract” — were indefinite. The appeals court noted that, while terms of degree aren’t inherently indefinite, the ones used in this case were indeed too subjective. A sidebar explains how the simple use of the term “e.g.,” instead of “i.e.,” played a role in the outcome. Interval Licensing LLC v. AOL, Inc., Nos. 2013-1282, -1283, -1284, -1285, Sept. 10, 2014 (Fed. Cir.) Nautilus, Inc. v. Biosig Instruments, Inc., No. 13-369, June 2, 2014 (Supreme Court)
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Watch out! There are new rules regarding excepted benefits
February / March 2015
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 416
Abstract: Companies that offer dental, vision, long-term care or employee assistance plans need to pay attention to new regulations jointly issued by the IRS, the Department of Labor, and the Department of Health and Human Services. The new rules should make these plans more attractive to both employers and employees. The regs address limited excepted benefits, which are separate from employers’ group health plans. This article explains the significance.
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Are you classifying your employees correctly?
February / March 2015
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 650
Abstract: How does one tell if they’re correctly classifying employees as exempt or hourly? Breaking through the confusion and getting this responsibility right is critical, because incorrect employee classifications can expose a company to significant fines, legal action and negative publicity. This article provides a review of FLSA rules regarding exempt vs. nonexempt employees.
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Oops … My family business chose the wrong successor
February / March 2015
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 619
Abstract: If a family business realizes it has chosen the wrong successor, there are several options that might be available. The process begins with getting others’ opinions and then working with the successor to determine where the problem lies. It might not necessarily lie with the successor — but, if the decision is made to pick someone else, this article describes steps to take.
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Miscellaneous itemized deductions – What you can — and can’t — deduct
February / March 2015
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 891
Abstract: Most taxpayers are very familiar with itemized deductions related to home ownership, medical expenses and charitable donations. But many are less familiar with miscellaneous itemized deductions. These are divided into two broad categories: those that can be deducted to the extent the total exceeds 2% of adjusted gross income, and those that aren’t subject to the 2% floor. This article explains miscellaneous expenses that are deductible, and those that aren’t. And a sidebar notes that miscellaneous itemized deductions aren’t always useful for taxpayers who owe the alternative minimum tax.
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In the News – A new twist on cost segregation studies
February / March 2015
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 424
Abstract: Now that the economy is picking up, many borrowers are reporting profits. While that’s good news, some borrowers might not have set aside enough cash to pay their 2014 tax bill — or they may want to lower taxes in 2015. Cost segregation studies are a proven strategy to defer taxes and improve cash flow. But today’s studies are slightly different from turn-of-the-century ones. This article explains how.
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Family business planning – Handing the torch to the next generation
February / March 2015
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 634
Abstract: Every family business must transition control to the next generation someday. But will the next leader be another family member — or is there a better choice outside the family circle? Successful succession plans don’t happen overnight. They take years (or even decades) of preparation, mentoring and training. This article addresses such issues as determining a successor, dividing up control and assets, and assembling an advisory team.
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Uncertainty in financial reporting – Pay close attention to management estimates
February / March 2015
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 572
Abstract: Some financial statement items are relatively cut-and-dried, but others can’t be measured precisely. As a result, the use of management estimates and judgments comes into play on borrowers’ financial statements. But this can lead to unintentional errors or, worse, intentional misstatement. While the PCAOB is currently considering ways to improve how public company auditors test and inquire about the use of estimates, this article explains how lenders can play a role in testing accounting estimates.
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Can you bank on your borrower’s inventory counts?
February / March 2015
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 859
Abstract: Cash is the asset most coveted by employees who resort to fraud. But inventory is another popular choice, especially for more-sophisticated thieves and particularly in certain industries. This article discusses some of the more common scams and how to prevent and detect them. A sidebar lists eight questions to ask to determine which borrowers are most at risk for inventory theft and misstatement.
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COMPLIANCE ALERT – Upcoming compliance deadlines
February / March 2015
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 125
Abstract: This feature lists a few key tax reporting deadlines for March and April.
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2014 vs. 2015 retirement plan limits
February / March 2015
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 98
Abstract: This brief chart highlights numerous retirement plan limits.