June / July
Showing 289–304 of 477 results
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Ask the Advisor – Q. What part does working capital play in a merger?
June / July 2013
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 420
Abstract: In this issue, “Ask the Advisor” explores the considerations involved in determining a business’s working capital — its current assets minus its current liabilities. This number often fluctuates between when a deal is signed and when it closes, so the sale agreement usually includes provisions for working capital adjustments as part of the overall purchase price.
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Family businesses: When selling is the only option
June / July 2013
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 644
Abstract: Selling a family business can be harder than selling other types of closely held companies. The time investment, friendships and loyalties associated with the company have little value to outside buyers, who see it only as a business opportunity and view the company more critically than its owner might. This article explains how good, professional advisors can enhance a company’s value.
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The longer haul – How new private equity strategies affect business sellers
June / July 2013
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 622
Abstract: Due to the recent economic slump, once-opportunistic buyers like private equity (PE) funds are sticking with their acquisitions longer than they did a decade ago. This can be good news for sellers. But PE funds with longer-term strategies will likely perform extensive due diligence and may take a harder line on price and deal concessions. This article discusses strategic options for sellers.
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Your CFO’s role in an M&A deal
June / July 2013
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 880
Abstract: No matter which side of an M&A deal a company is on, its chief financial officer plays a central role. Both the seller’s and buyer’s CFOs help ensure their companies get the best value for the transaction and are smoothly merged into one organization. This article describes the different roles of the CFOs and explains why their working relationship can determine whether the merged company gets off to a healthy start. A sidebar discusses why the first 100 days following a deal’s close are critical.
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Infringement standard for photographs comes into focus
June / July 2013
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 457
Abstract: A news photographer who captures a historic image generally holds the copyright to that photo. But, as one photographer learned the hard way, that doesn’t necessarily mean others can’t use the image for profit. This article describes the U.S. Court of Appeals for the First Circuit’s explanation that parts of his photo were indeed protected — but that the alleged infringer hadn’t re-created those parts. Harney v. Sony Pictures Television, Inc., No. 11-1760, Jan. 7, 2013 (1st Cir.)
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Who gets the patent? USPTO issues final rules on first-to-file system
June / July 2013
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 954
Abstract: This article takes a look at the U.S. Patent and Trademark Office’s long-awaited final rules and examination guidelines on the first-inventor-to-file provisions of the America Invents Act. Many of the regulations, which took effect in March, are similar to the earlier proposed regulations — but some significant amendments have been made. A sidebar explains how U.S. patents and patent applications can reach back to a foreign priority date in certain circumstances.
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Drilling down into the power of objective evidence
June / July 2013
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 611
Abstract: When an invention is obvious on its face, one might think it can never be patented. But this article looks at a case in which the U.S. Court of Appeals for the Federal Circuit offered a reminder that objective evidence to the contrary can overcome an invention’s ostensible obviousness and make the invention patentable. It discusses seven types of objective evidence of nonobviousness. Deepwater Drilling, Inc. v. Maersk Contractors USA, Inc., No. 2011-1555, Nov. 15, 2012 (Fed. Cir.)
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If the shoe doesn’t fit … Supreme Court steps into trademark validity case
June / July 2013
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 526
Abstract: Trademark holders who file an infringement suit risk running into an unwelcome consequence: a counterclaim that the trademark in question is invalid. Athletic shoe giant Nike met this risk by issuing a “Covenant Not to Sue” a rival seller, and then moved to dismiss its own claims with prejudice and its rival’s counterclaim as moot. This article discusses the Supreme Court conclusion, which found the case moot, but cautioned that granting covenants not to sue might prove a risky long-term strategy for a trademark holder. Already, LLC v. Nike, Inc., No. 11-982, Jan. 9, 2013 (U.S. Supreme Court)
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Estate Planning Pitfall – You’re using a prepaid funeral plan
June / July 2013
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 315
Abstract: To relieve their families of the burden of planning a funeral, many people plan their own and pay for them in advance. Unfortunately, prepaid funeral plans are fraught with potential traps. Some plans end up costing more than the benefits they pay out. And there may be a risk of losing the investment if the funeral provider goes out of business or one’s plans change. Some states offer protection, but many do not. This article offers several questions that a potential purchaser should ask.
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Shipping your trust over the state line to realize tax savings
June / July 2013
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 582
Abstract: It’s not uncommon for families to relocate to another state to enjoy lower state income taxes. But trusts can follow a similar strategy. This article takes a closer look at how to change a trust’s residence, or “situs,” to a state with lower (or no) income taxes, explaining the different tax treatment accorded to revocable trusts vs. irrevocable “grantor” trusts.
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Estate planning for adopted children and stepchildren
June / July 2013
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 723
Abstract: For those who have adopted children or unadopted stepchildren, estate planning is critical to ensure that their property is distributed the way they desire. For those who are unmarried and in a long-term relationship with someone who has biological or adopted children, planning may be particularly important. This article discusses estate planning in an environment where laws vary regarding intestate succession, family realignments, and equitable adoption.
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New 3.8% Medicare contribution tax – Do you know how to reduce or eliminate your liability?
June / July 2013
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 892
Abstract: One of the funding mechanisms for health care reform is a new 3.8% Medicare contribution tax on net investment income (NII) going into effect this year. The tax applies to higher-income individuals as well as to trusts and estates. This article describes who is subject to the tax and suggests strategies to soften the blow. A sidebar explains what does and does not constitute net investment income.
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Expanded Medicare taxes may take a bite out of your 2013 income
June / July 2013
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 437
Abstract: The 2010 health care act includes some significant tax provisions, the most notable of which impose expanded Medicare taxes on higher-income taxpayers. This article takes a look at the additional 0.9% Medicare tax on FICA wages and self-employment income, along with the 3.8% Medicare contribution tax on some or all net investment income.
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A balancing act: Should you raise prices or lower them?
June / July 2013
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 687
Abstract: As the U.S. economy continues to just plod along, thousands of business owners face a delicate balancing act: Should they implement higher prices for their products and services in order to become more (or stay) profitable? Or should they stand behind their clientele and keep prices as low as possible? This article discusses the situational factors that owners should consider when developing a pricing strategy, along with different strategies to help gain market share and increase profitability.
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Unauthorized credit and debit card transactions – Know the facts about your liability
June / July 2013
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 805
Abstract: In the United States, a cardholder’s liability for a fraudulent transaction can depend on the type of card used as well as the transaction type. This article describes general policies in regard to credit vs. debit cards. A sidebar offers five tips for safeguarding cards.
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Upgrading your website – Enhancing your online presence is a must
June / July 2013
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 625
Abstract: Despite the critical role websites play in most businesses’ marketing initiatives, many suffer from ineffective designs that visitors find difficult to read or navigate. This article shows how a company can ensure its site is doing all it can to reflect positively on the business. It involves having fresh, visually appealing content that’s easy to access and that allows the company to use site visit data to more precisely target marketing efforts and potentially boost traffic and revenue.