June / July
Showing 353–368 of 477 results
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SEC considers overhauling the U.S. proxy system
June / July 2011
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 553
Abstract: Last year, the SEC published a “concept release” to solicit public comments on the U.S. proxy system. Based on these comments, it will conduct a “broad review” of the proxy system and consider updating its rules to address perceived weaknesses. This article discusses the issues that are on the table and how an overhaul might affect public companies.
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Get ready for new lease accounting rules
June / July 2011
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 1123
Abstract: As part of their continuing convergence project, in 2010 the Financial Accounting Standards Board and International Accounting Standards Board issued a joint proposal for overhauling lease accounting standards. The proposed changes are expected to have a big impact on companies engaged in significant leasing activities — particularly those with off-balance-sheet “operating” leases. This article summarizes these changes. A sidebar discusses the proposed requirement to account separately for distinct service components of a lease.
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News for Nonprofits – Beware of ACH fraud
June / July 2011
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 391
Abstract: This issue’s “News for Nonprofits” discusses a rise in Automated Clearing House (ACH) fraud, and what steps organizations can take to reduce the risk. It also emphasizes that nonprofits should regularly monitor and enforce their conflict of interest policy.
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Operating reserves – Checking your safety net
June / July 2011
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 329
Abstract: During the last recession many nonprofits turned to their operating reserves to keep from going under. As nonprofits prepare for those inevitable hard times in the future, they need to be clear about which — and how many — assets they can peg as operating reserves. This article explains what assets should and should not be viewed as operating reserves, and the amount that might be considered appropriate for a particular kind of nonprofit.
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When should you forgo a special event?
June / July 2011
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 666
Abstract: Many nonprofits rely on special events to raise large amounts of money in one fell swoop and increase public awareness of their organization at the same time. But how can an organization know if an event will be worthwhile? This article outlines four steps a nonprofit can take to make a sound decision.
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Worker status: What you decide may cost you
June / July 2011
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 1071
Abstract: According to the IRS, the misclassification of workers as independent contractors (rather than employees) accounts for $53 billion to $300 billion in unpaid taxes each year. As a result, the agency has been zeroing in on misclassification as a revenue raiser. And, since it’s found that it’s more difficult to collect from independent contractors, it tends to favor employee status. This article discusses some of the most important factors the IRS uses in making the determination, and what employers can do if they’re unsure of their compliance. A sidebar explains the importance of keeping good records on employees and independent contractors.
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Ask the Advisor – Q. How should my company handle an unsolicited offer?
June / July 2011
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 390
Abstract: Business owners may be initially skeptical of an unsolicited acquisition offer, but in some cases, such offers can provide great opportunities. The trouble with unsolicited offers, however, is that anyone can make them. So, as this article discusses, potential sellers need to resolve three general issues about the prospective buyer and enlist the help of an M&A advisor.
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Deal do-over – Make the second time a charm
June / July 2011
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 584
Abstract: It’s wise for a business owner to be cautious — even suspicious — if a former prospective buyer renews its interest in making an acquisition. But shutting the door without a fair hearing could be a mistake. Such buyers often are ideal merger partners because they’ve likely learned from their mistakes and are committed to making it work this go-around. This article looks at some of the issues that should be revisited before sellers agree to a second courtship.
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Attitude adjustment – Heading off purchase price disputes
June / July 2011
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 688
Abstract: Because most M&A deals are negotiated before closing-date financials are available, buyers and sellers usually have to make postclosing purchase price adjustments. These can lead to disagreements between the parties. This article explains how an M&A advisor can draft purchase price adjustment provisions that reduce disputes by addressing different accounting methods and the interpretation of specific line items.
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Put managers to work on your merger
June / July 2011
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 780
Abstract: Good frontline managers can help their company accomplish the many tasks involved in closing a deal and making the merger transition. If managers are left out or undervalued, they’re likely to become disengaged or even impede the integration process, and the company wastes vital human resources. Therefore, merging companies must put managers at all levels to work communicating the merger to employees and handling integration tasks. This article’s sidebar explains how to identify those managers best suited to assume important merger-related duties.
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Can a patentee establish liability for joint infringement?
June / July 2011
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 397
Abstract: Direct infringement of a method patent requires a single party to perform every step of the claimed method. But what about when a patented method requires more than one party to perform the necessary steps? How can a patentee establish that a defendant is liable for such joint infringement? This article describes the answer given by the appeals court. Akamai Technologies, Inc. v. Limelight Networks, Inc., 09-1372, Dec. 20, 2010 (Fed Cir.)
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Facts > rules – Federal Circuit rejects familiar formula for patent damages
June / July 2011
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 657
Abstract: In patent damages cases, the “25% rule” has been widely used to estimate the reasonable royalty rate that the manufacturer of a product using the patent would be willing to offer the patentee in a hypothetical negotiation for a license. It suggests the licensee pay a royalty rate equaling 25% of its expected profits for the product that incorporates the patent. But this article describes one case in which a jury awarded damages based on this rule — an award that the district court deemed excessive. The appeals court concurred, making it clear that these awards must be based on the facts of the case, rather than an abstract formula. Uniloc USA Inc. v. Microsoft Corp., 2010-1035, Jan. 4, 2011 (Fed. Cir.)
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Eek! “Naked licensing” leads to lost trademarks
June / July 2011
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 518
Abstract: “Freecyclers” are people who encourage others to pass on their goods rather than disposing of them. But this generous approach to life doesn’t always fly in the world of intellectual property. This article describes a case in which an umbrella nonprofit organization ordered a member to cease using its trademarks. The member responded with a declaratory action seeking a finding of noninfringement based on a defense of “naked licensing,” in which the owner loses the right to enforce its marks after failing to enforce their quality. FreecycleSunnyvale v. The Freecycle Network, No. 08-16382, Nov. 24, 2010 (9th Cir.)
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Losing control – Ninth Circuit examines distribution’s role in copyright case
June / July 2011
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 934
Abstract: When copyright holders release their creations, they can retain some control through licensing agreements. So one music company sued the recipient of recordings it had sent to him, unsolicited and free of charge, when he then sold them on eBay. But the court ruled that the company’s “Promotional Use — Not for Sale” label was insufficient to establish a license. This article explains the court’s reasons, while a sidebar examines the role of the Unordered Merchandise statute in this case. UMG Recordings, Inc. v. Augusto, No. 08-55998, Jan. 4, 2011 (9th Cir.)
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Estate Planning Pitfall – You made large taxable gifts in 2010
June / July 2011
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 295
Abstract: People who made large taxable gifts in 2010, in anticipation of a higher gift tax rate, might have regretted their decision when Congress maintained the rate for another two years and increased the gift tax exemption. For example, someone making a $1 million gift on Dec. 1, 2010, might, under some circumstances, have owed $350,000 in gift tax. But the gift could have been tax-free if it had been made one month later. This article offers a couple of options that might allow such gifts to be “undone.”
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Putting the “state” in your estate plan
June / July 2011
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 661
Abstract: At least until current tax law expires in 2013, married couples with combined estates worth less than $10 million need not concern themselves with federal estate taxes. However, as federal taxes become less significant, state estate taxes — including inheritance and estate taxes — take on a more prominent role. And, as this article explains, overlooking their potential impact can be costly. But there are strategies that can help.