February / March
Showing 321–336 of 486 results
-
Leveraging the power of your company’s managers
February / March 2013
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 734
Abstract: If top managers aren’t getting the most from their respective teams, the company is operating at a competitive disadvantage. This article describes some ways an organization can ensure it’s leveraging the true power of its management to get maximum results. These methods include reinforcing collaboration and nurturing knowledgeability among managers, along with assessing their performance and organizing a retreat.
-
Capitol changes — New tax law holds many important provisions
February / March 2013
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 1121
Abstract: This article discusses some of the most important provisions of the American Taxpayer Relief Act of 2012 (ATRA), signed into law this past January. These provisions address ordinary-income tax rates and long-term capital gains rates; the alternative minimum tax; and several tax breaks for businesses. A sidebar explains how ATRA affects gift, estate and generation-skipping transfer taxes.
-
Be wise when donating to charity
February / March 2012
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 729
Abstract: There are ample opportunities to donate to many worthy causes— and to reap sizable tax deductions. The key is to make donations wisely. Otherwise, deductions may not be as large as they could be, or even be allowable at all. As this article explains, it’s important to first determine whether the organization is considered “qualified” by the IRS, so that contributions are deductible. Then one should consider the tax ramifications of different types of donations. And it’s important to maintain records that confirm contributions. A sidebar shows why donating stock is more tax-advantageous than donating cash.
-
News for Nonprofits – Salary hikes remain small – Don’t forget iPad users
February / March 2012
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 441
Abstract: This issue’s “News for Nonprofits” discusses a recent survey showing that budgeted salary increases for nonprofits are expected to remain lackluster in 2012. It also discusses the importance of ensuring that marketing and fundraising communications be designed with an eye toward the increasing number of tablet users.
-
Are you “passing the hat” out of state?
February / March 2012
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 358
Abstract: Most not-for-profits have databases that contain many older and retired contributors who’ve moved out of state or live there only part of the year. Additionally, some corporate contributors — or potential contributors — may be based in a state that the organization doesn’t call “home.” As this brief article shows, these out-of-state donors present both risks and opportunities.
-
Going for the gold — Apply solid grant-writing techniques to your quest
February / March 2012
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 944
Abstract: Competition for a grant can be greater than ever, so a not-for-profit hoping to become a grant recipient needs to produce a proposal that will shine. This article explores how to begin researching potential funders — not only private foundations, but also local, state and federal governments and corporations. After finding a prospect, the next step is to determine what they’re looking for, and to write a proposal that explains what the nonprofit is trying to accomplish and how it expects to get there.
-
Protect your nonprofit by cross-training staff
February / March 2012
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 877
Abstract: The cross-training of accounting personnel and other employees — teaching them how to do each other’s jobs — can help protect an organization from an absence in the short or long term. This article describes the benefits to both companies and employees. But it’s not for everyone: It’s important that companies pick employees who are interested in particular areas of the operation and are open to change. And, as a sidebar explains, cross-training programs are most successful when nonprofits are attuned to some of the prickly issues that can arise.
-
Ask the Advisor – Q. Should I consider a “handshake” agreement?
February / March 2012
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 450
Abstract: Although most M&A transactions involve multiple phases and extensive negotiations, some companies turn handshake agreements into actual deals. Typically made between two CEOs or owners, this type of agreement can be a viable option for certain types of companies. But, as this column explains, the timing and conditions must be right.
-
The ins and outs of seller checklists
February / March 2012
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 792
Abstract: Before embarking on a sale, companies should try to visualize the kind of buyer they want. At the same time, they need to determine whether they’re capable of attracting that ideal candidate. Seller checklists, one internal and one external, can make this process easier. Although the two lists complement each other, one focuses on buyers’ qualities, the other on the seller’s. This article discusses some of the items that should be on the internal list (growth potential, debt load) and some that should be on the external list (strategic vs. financial buyer; location and workforce).
-
Case studies — When due diligence findings threaten a deal
February / March 2012
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 657
Abstract: In most cases, sellers make accurate financial and legal representations to potential acquirers. But what should buyers do when they uncover a serious — and previously undisclosed — issue that threatens the value of their deal? This article describes four due diligence scenarios and how buyers acted on their findings.
-
Making a merger of rivals work
February / March 2012
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 893
Abstract: A merger of rivals can be challenging, so both parties need to plan for special integration and cultural issues. This article examines some of these, such as fostering a message of unity, respecting each company’s culture, and allocating jobs in a manner that’s fair and merit-driven. A sidebar lists three types of corporate cultures and how they’re likely to integrate with one another.
-
Using survey results in false advertising claims
February / March 2012
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 541
Abstract: False advertising lawsuits often rely on consumer survey evidence to show that advertising claims are misleading. So it wasn’t surprising that one liquor company used a consumer survey to claim that a competitor’s “Havana ClubTM” rum misled consumers into believing that the rum was made in Cuba, even though the label specifically identified Puerto Rico as the source. But this article shows that, in this case, a survey wasn’t enough. Citation: Pernod Ricard USA, LLC v. Bacardi U.S.A., Inc., No. 10-2354, Aug. 4, 2011 (3rd Cir.)
-
Court shelves first-sale doctrine for foreign-made works
February / March 2012
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 552
Abstract: It’s well-settled law that the owner of a lawfully purchased copyrighted work is generally free to resell that copy of the work without restriction. But what if the work was made overseas? This article discusses a U.S. Court of Appeals ruling holding that foreign-made works can’t be so freely resold. This potentially far-reaching ruling could restrict resale of a wide range of products produced abroad. But the court acknowledged a tension between two different sections of the Copyright Act, which could ultimately lead to a review by the U.S. Supreme Court. Citations: John Wiley & Sons, Inc. v. Kirtsaeng, No. 09-4896, Aug. 15, 2011 (2nd Cir.); Omega S.A. v. Costco Wholesale, Nos. 07-55368, 07-56206, Sept. 3, 2008 (9th Cir.)
-
Transaction denied — Federal Circuit addresses software patentability
February / March 2012
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 859
Abstract: The patentability of software applications is by no means certain. This article looks at a recent decision handed down by the U.S. Court of Appeals for the Federal Circuit. The court’s ruling addresses the role and application of the so-called machine-or-transformation test for the patentability of method claims. In so doing, it took into account a Supreme Court ruling that the machine-or-transformation test isn’t the exclusive check for patentability of claims. Citations: CyberSource Corporation v. Retail Decisions, Inc., No. 2009-1358, Aug. 16, 2011 (Fed. Cir.); Bilski v. Kappos, No. 08-964, June 28, 2010 (Supreme Court)
-
The America Invents Act — Key components of the patent reform law
February / March 2012
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 998
Abstract: When President Obama signed the Leahy-Smith America Invents Act (AIA) last fall, it marked the culmination of a years-long reform process. This article discusses several key components of the law that will significantly affect the patent prosecution and review processes. Specifically, it shows how the AIA shifts the U.S. patent system from a first-to-invent priority scheme to a first-inventor-to-file scheme and implements entirely new procedures for challenges to the validity of an issued patent. A sidebar explains why patent ownership could get more expensive.
-
Estate Planning Pitfall — You own a high-cash-value insurance policy on your own life
February / March 2012
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 367
Abstract: A person who owns a life insurance policy that has built up a sizable cash value should realize that the death benefit will be included in their taxable estate. Depending on the size of the policy and the applicable estate tax exemption when the owner dies, the tax bill could be substantial. One option to avoid this is to transfer the policy to an irrevocable life insurance trust (ILIT). This article discusses what’s involved.