June / July
Showing 1–16 of 477 results
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Estate Planning Pitfall – You’ve relocated out of the country without checking estate tax laws
June / July 2023
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 247
Abstract: It’s perfectly normal to consider moving abroad after retirement. For those going that route, it’s critical to consider the destination country’s estate tax laws. This brief article provides examples of how estate tax laws differ for those who are no longer U.S. citizens.
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Are changes coming for the gift and estate tax exemption?
June / July 2023
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 656
Abstract: Under current estate tax law, taxpayers benefit from the most generous gift and estate tax regime in history. But the good times won’t last forever, or at least they’re not designed to. The increase in the exemption amount brought by the Tax Cuts and Jobs Act is scheduled to “sunset” after 2025, so changes could be coming soon. This article explores the evolution of estate tax law and provides gifting strategies.
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Asset protection and your estate plan – Preserve and protect your wealth for your heirs
June / July 2023
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 635
Abstract: Asset protection is about preserving hard-earned wealth in the face of unreasonable creditors’ claims, frivolous lawsuits or financial predators. It’s not about evading legitimate debts, hiding assets or defrauding creditors. Thankfully, there are many asset protection strategies available. This article examines several asset protection techniques that range from the simple to the complex.
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SECURE 2.0 eases RMD obligations
June / July 2023
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 1005
Abstract: Generally, it’s advantageous to keep funds in retirement accounts for as long as possible. Indeed, the longer a person refrains from withdrawing funds, the longer the money has to continue tax-deferred growth. This article details how the SECURE 2.0 Act can help individuals save more for retirement, which, in turn, may provide more wealth to share with loved ones. A sidebar further explains how SECURE 2.0 benefits Roth 401(k) plans.
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News for Nonprofits – LinkedIn announces new resources for nonprofits
June / July 2023
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 430
Abstract: This issue’s News for Nonprofits highlights LinkedIn’s announcement about its new resource for nonprofits, a report finding that foundation assets dropped in 2022 and why the AmazonSmile program ended.
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How to stay on the right side of the IRS
June / July 2023
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 584
Abstract: Obtaining a determination letter from the IRS is no guarantee that a nonprofit organization’s tax-exempt status is secure for the long run. Nonprofits must meet additional requirements to maintain their exempt status. This article looks at some required filings and recommended recordkeeping, along with IRS public disclosure requirements for nonprofits.
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Is your nonprofit ready for the next disaster?
June / July 2023
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 667
Abstract: It’s easy for disaster planning to fall by the wayside when a nonprofit is focused on pursuing its mission. But taking the time to prepare now can help avert mission-threatening consequences later. This article outlines the components of a risk assessment that every nonprofit should consider, covers some steps to help mitigate risk and, finally, notes what to do after a disaster hits.
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Don’t let reimbursements trip up your nonprofit – Why it’s important to establish a formal plan
June / July 2023
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 838
Abstract: Whether it’s for employees, board members or other volunteers, nonprofit organizations likely will need to provide reimbursements for expenses at some point. While some nonprofits handle such transactions on an ad hoc basis, organizations are better off establishing a formal reimbursement plan. This article summarizes what nonprofits should include in their policy. A short sidebar explains how to reimburse employees with per diems.
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Dictionary finishes third in patent claim construction
June / July 2023
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 444
Abstract: Dictionaries have their place, but when it comes to interpreting the meaning of patent terms, that place generally isn’t first. This article reviews a case from the U.S. Court of Appeals for the Federal Circuit in which it laid out just when the dictionary may play a role in such “claim construction.” Grace Instrument Indus., LLC v. Chandler Instruments Co., LLC, No. 21-2370 (Fed. Cir. Jan. 12, 2023).
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Minimal creativity required to secure copyright protection
June / July 2023
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 535
Abstract: A dispute between two testing companies is the latest example of the bar for how much creativity is necessary to secure copyright protection. This article reviews the case and the court’s reasoning behind it finding that the plaintiff’s creative choices merited copyright protection. ACT, Inc. v. Worldwide Interactive Network, Inc., No. 21-5889, -5907, -6155 (6th Cir. Aug. 23, 2022).
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Amended trademark registration raises suspicion
June / July 2023
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 626
Abstract: Can a trademark holder facing a cancellation proceeding avoid judgment by simply deleting goods from its registration? The Trademark Trial and Appeal Board (TTAB) recently addressed this question for the first time. This article summarizes the TTAB’s conclusion that a respondent couldn’t moot the proceeding and avoid judgment as to deleted goods by deleting certain goods subject to the cancellation without the written consent of the petitioner. Ruifei (Shenzhen) Smart Technology Co., Ltd. v. Shenzhen Chengyan Science and Technology Co, Ltd., Cancellation No. 92077931 (TTAB Jan. 12, 2023); https://ttabvue.uspto.gov/ttabvue/v?pno=92077931&pty=CAN&eno=19.
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Whose idea was this? Determination of patent inventorship issue requires trial
June / July 2023
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 864
Abstract: In patent law, the line between actual contributions to an invention and “more prosaic” contributions to the process can be difficult to draw. This article covers a recent ruling from the U.S. Court of Appeals for the Federal Circuit that drives this home. A brief sidebar looks at why an overwhelming amount of evidence wasn’t enough for summary judgment. Plastipak Packaging, Inc. v. Premium Waters, Inc., No. 21-2244 (Fed. Cir. Dec. 19, 2022).
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New law delays RMDs for some retirees
June / July 2023
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 483
Abstract: Thanks to the new law passed at the end of 2022 — commonly known as the SECURE 2.0 Act — it may be possible for those in their late 60s or early 70s to delay taking required minimum distributions (RMDs) from IRAs and qualified retirement plans like 401(k)s. This gives individuals even more time to build up tax-deferred retirement savings. This article also points out that, if an individual fails to take RMDs in time, the new law significantly reduces the applicable tax penalty.
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Steady as she goes – Use a buy-sell agreement to stay afloat during turbulent times
June / July 2023
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 775
Abstract: In this volatile and unpredictable economic environment, businesses may be forced to go through many transitions as they continue to maintain operations. Business owners keep their operations running smoothly by seeking any possible methods for reducing risk — and maintaining stability and profitability going forward. This article offers one common-sense approach to consider: establishing a buy-sell agreement. It notes that even if a business already has an agreement, it’s a good idea to review it periodically in light of ongoing changes to the business or ownership.
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Steps to take before — and after — a layoff
June / July 2023
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 765
Abstract: In the first two months of the year, hundreds of technology companies announced layoffs, up from a handful a year earlier. It’s unclear what, if anything, these layoffs portend, or whether they’ll have a ripple effect on other industries. But for those employed in an industry facing headwinds or hearing talk of reorganization, this article suggests that there are several steps these employees can take to blunt the potential financial impact of being laid off. Those steps include reviewing their finances, reviewing health insurance and maintaining an emergency savings fund.
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Need a retirement plan? Keep it SIMPLE
June / July 2023
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 897
Abstract: Business owners who recently started a new venture — or expanded an existing one — may be looking for a qualified retirement plan to help attract and retain top-notch workers as well as saving for their own retirements. This article notes that while there are several options, a Savings Incentive Match Plan for Employees (SIMPLE) could be a good fit. As the name implies, the design is simple and reporting is minimal. In addition, the new SECURE 2.0 Act enhances the benefits for certain plan participants.