June / July
Showing 401–416 of 477 results
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Coffee break: Court lowers bar for dilution claims
June / July 2010
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 533
Abstract: When Starbucks sued a company selling “Charbucks” coffee, a district court found that the two marks had not been blurred, largely because the marks weren’t substantially similar. But an appeals court maintained that the degree of similarity between the marks was just one of six nonexclusive factors that should be considered when evaluating blurring claims.
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A game of confusion – Court addresses “likelihood” vs. “absence of actual”
June / July 2010
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 542
Abstract: Trademark disputes typically turn on whether a likelihood of confusion exists between two marks — but, in a case involving the use of two universities’ similar logos, an appeals court held that a lack of evidence of actual confusion isn’t necessarily the final word on the likelihood-of-confusion issue. The court looked at three factors relevant to whether a likelihood of confusion exists: 1) the similarity of trade channels, 2) the care consumers employ when purchasing the goods, and 3) the absence of evidence of actual confusion.
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Is something afoot? “Ordinary observer” test used to determine design patent anticipation
June / July 2010
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 904
Abstract: Design patents can be invalid if the designs aren’t original. But when is a design “anticipated”? When a patent holder sued a retailer for selling an allegedly infringing product, the retailer successfully claimed that the designs were anticipated by a third party’s similar products. On appeal, the patent holder contended that the court had erred by basing its determination only on the ordinary observer test and failing to apply the point of novelty test. But the Federal Circuit concluded that the former must logically be the sole test for anticipation as well as infringement. However, as a sidebar to this article explains, the court did find fault with the district court’s application of the ordinary observer test.
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Estate Planning Pitfall – You haven’t recently reviewed your retirement plan beneficiary designations
June / July 2010
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 283
Abstract: Those who have an IRA or employer-provided retirement plan and haven’t reviewed their beneficiary designations recently may have some that are no longer appropriate. This could result in undesirable consequences, especially if the plan holds substantial wealth. Undesirable income tax consequences also can occur if the tax implications of beneficiary designations aren’t reviewed regularly.
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Should you move your trust?
June / July 2010
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 680
Abstract: In some cases, it may be desirable to move a trust to a more favorable jurisdiction. But moving a trust from one state to another also presents significant risks, so attempting to do so without considering all the benefits, limitations and risks and obtaining professional advice isn’t recommended. This article lists some of the pros and cons, and describes a number of procedures one should be aware of in regard to moving a trust.
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Family matters – Dealing with incapacity guardianship/conservatorship issues and your elderly parents
June / July 2010
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 682
Abstract: If a parent’s mental condition is declining, it may be necessary to make an emotionally difficult decision to have him or her declared incompetent. A judge will then appoint a guardian/conservator to oversee his or her affairs. This article looks at the legal definition of “capacity,” and the role of a legal guardian/conservator. But there are also several areas short of legal guardianship/conservatorship in which one may assist elderly parents.
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Finding stability amid uncertain estate tax law – Defined-value gifts can limit tax exposure
June / July 2010
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 952
Abstract: It’s likely that Congress will overhaul the estate tax regime this year. But regardless of what happens, it makes sense to explore strategies for minimizing gift taxes. One strategy that can be effective is the defined-value gift, which can limit gift tax exposure by providing that any excess value go to a charity or other gift-tax-exempt recipient. The IRS isn’t a fan of these gifts, but they recently have gained approval in the courts, as explained in a sidebar.
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Travel down the road toward tax savings
June / July 2010
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 323
Abstract: This short article describes instances in which commuting expenses may be deducted, and points out that the 2010 standard rate for business travel in an automobile has been reduced from 2009’s.
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Pieces of the pie – Dividing the family business into separate entities can benefit all
June / July 2010
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 753
Abstract: If a small family business has become big, it may be time to split it into two or more entities. Doing so may be necessary if the company has evolved into two distinct businesses or if heirs are locked in a battle of clashing visions for its future. But before moving forward, it’s important to know how the split will affect tax liability. A split can be a tax-free transaction if the company provides a valid business reason that led to the division. But such splits are complex, especially if they involve an employee stock ownership plan (ESOP). It will first be necessary to check whether a split is allowed under a previous buy-sell agreement. It’s also important to focus on the previous and anticipated business structures and the company’s pre-split tax attributes, along with the impact of a split on personal finances.
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Going green? Get credit – Tax credits for energy improvements
June / July 2010
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 629
Abstract: Going green is not only the hot trend for both individuals and business — it can also reduce taxes. This year, boosting the energy efficiency of a home or car may qualify taxpayers for certain tax credits. Many of these are a result of provisions in the American Recovery and Reinvestment Act of 2009. One can receive a credit of 30% of the cost of eligible energy-efficient “appliances” such as heating, ventilating and air conditioning equipment, insulation and nonsolar water heaters. And certain plug-in electric vehicles may be eligible for a credit. A sidebar to this article discusses the credits available to those who put in a geothermal heat pump, small wind turbine, solar water heater or solar energy system.
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Fact finding mission – Assessing customers’ creditworthiness
June / July 2010
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 843
Abstract: Business bankruptcies are up, and many companies that escaped bankruptcy are struggling. But most businesses need to extend credit to attract and keep customers. The key is to take steps to limit the risk that they won’t be paid. A first step is to ask new customers to complete a credit application. Next up is contacting the potential customer’s trade and bank references, and to study third-party evaluations such as newspaper articles and reports from credit rating agencies. A sidebar to this article offers suggestions for collecting from slow-paying customers.
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Practical Perspectives: Key financial issues for you and your family – Retirement investor revisits his old friend the bond
June / July 2010
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 532
Abstract: When Harold, a working professional, started his portfolio, he made sure it was well balanced with a variety of stocks and bonds. But, when the economy swelled some years ago, he moved away from bonds into more aggressive stocks. It was a decision he lived to regret. In talking to his financial advisor, Harold was able to get a better idea of how to integrate bonds back into his portfolio. He learned about the benefits and drawbacks of U.S. government savings bonds, Treasury bills and notes, and state, municipal and corporate bonds.
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Moneylines: News Briefs for Businesses
June / July 2010
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 337
Abstract: This issue’s “Moneylines” takes a look at how the new health care bill will affect companies’ medical benefits; a survey showing that corporate accounting accuracy has improved; and a sharp increase in the number of companies that are getting into social networking.
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How’s your buy-sell agreement doing?
June / July 2010
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 806
Abstract: Many ownership transition issues can be resolved with a buy-sell agreement, which is a contract among business owners that sets parameters for the transfer of interests in the business. The contract determines the value of the business, or defines the valuation method to be used, and outlines when and to whom the interests can be sold. A buy-sell agreement can preserve or transition the management and control of a company in times of change, and can offset potential conflicts among owners and family members. It can also create a market for a withdrawing owner’s business interest and establish a succession plan. There are two kinds of buy-sell agreements: cross-purchase and redemption.
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Midyear tax planning – Grappling with tax law uncertainties
June / July 2010
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 1006
Abstract: A substantial number of the tax cuts introduced under the last presidential administration are heading toward expiration at year end. But that doesn’t necessarily mean they’re going to expire — Congress could extend them. So, though it may seem early in the year to start thinking about tax planning, it’s an important time to do so. This article discusses potential changes to marginal income tax rates and capital gains rates, as well as gift, estate and generation-skipping transfer (GST) tax rates. A sidebar discusses how the Hiring Incentives to Restore Employment (HIRE) Act can benefit some businesses.
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COMPLIANCE ALERT – Upcoming compliance deadlines:
June / July 2010
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 35
Abstract: A brief list of key tax reporting deadlines for July.