June / July
Showing 49–64 of 477 results
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ESG investment considerations – DOL releases pecuniary criteria for 401(k) plan fund selection
June / July 2021
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 949
Abstract: Interest in “socially responsible” investment funds for retirement plans isn’t new. However, plan sponsors need to be mindful of the shifting regulatory landscape for funds that factor in the environmental, social and corporate governance (ESG) practices of potential investments. This article reviews the U.S. Department of Labor’s recently issued final regulations regarding investment decisions by plan sponsors. A short sidebar looks at the growth of ESG funds.
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News for Nonprofits – GoFundMe Charity to shut down
June / July 2021
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 414
Abstract: This issue’s “News for Nonprofits” highlights the closing of the fundraising-dedicated website GoFundMe Charity, a survey on nonprofit employee views about cost-cutting and other pandemic-era changes, and the recent surge in DAF contributions.
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5 ways to keep remote workers connected
June / July 2021
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 560
Abstract: With many nonprofit employees continuing to work at home, engagement and morale can suffer. But more than a year into the pandemic, some best practices have emerged for combating feelings of isolation and disconnection that undermine productivity. This article presents five of them.
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Time to replenish – Are your operating reserves at a good level?
June / July 2021
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 672
Abstract: Operating reserves — generally, unrestricted assets you can easily tap — are often called “rainy day funds.” But stable reserves are critical for far more pressing reasons than the metaphorical rainy day. Many nonprofits have drawn on their operating reserves since the spring of 2020 to cope with the economic backlash of the COVID-19 crisis. This article discusses why reserves are critical, why target sizes vary and how to estimate a target amount.
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Building blocks for effective board membership
June / July 2021
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 822
Abstract: The pandemic and ensuing economic downturn have put many nonprofits on shaky ground. In crises such as these, solid board leadership is more essential than ever — critical decisions affecting an organization’s long-term survival must be made. This article explains board member duties as fiduciaries, or trustees, of their organizations. The formal responsibilities of care, loyalty and obedience are explained. A sidebar spotlights the important role of board member training.
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Language matters: Grammar guides court’s patent interpretation
June / July 2021
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 435
Abstract: Grammar nerds can delight in a new ruling from the U.S. Court of Appeals for the Federal Circuit, which hears all appeals involving patent litigation. Asked to interpret the meaning of the phrase “a plurality of” when it precedes a list of components in a patent, the court relied in part on a source likely to be found on the bookshelf of every English major at some point. This short article covers the court’s finding of noninfringement based on the meaning of the phrase “a plurality of.” SIMO Holdings Inc. v. Hong Kong uCloudlink Network Technology Ltd., No. 2019-2411 (Fed. Cir. Jan. 5, 2021).
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Federal Circuit diverges from PTAB on analogous art ruling
June / July 2021
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 629
Abstract: As patent owners are well aware, sometimes overcoming invalidating prior art can be difficult. Prior art — which makes an invention known and/or obvious, and therefore unpatentable — includes existing patents that are “analogous art.” But what makes an existing patent analogous? This article reviews a case from the U.S. Court of Appeals for the Federal Circuit, which handles all patent-related appeals, that explains the concept of analogous art. Donner Technology, LLC v. Pro Stage Gear, LLC, No. 20-1104 (Fed. Cir. Nov. 9, 2020).
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Take two – Court revives trademark infringement claim
June / July 2021
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 622
Abstract: Using the exact words of a competitor’s trademark in a mark would pretty clearly constitute infringement, but a trial court evaluating such a situation disagreed. However, on review of what it described as a “somewhat unusual” trademark case, the U.S. Court of Appeals for the Second Circuit didn’t concur, based on several factors. This article reviews the court’s discussion of the likelihood of confusion test as it applied to the facts. Car-Freshner Corp. v. American Covers, LLC, No. 19-2750 (2d Cir. Nov. 19, 2020).
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Oh, the places you won’t go – Fair use defense fails for mashup
June / July 2021
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 850
Abstract: The fair use defense to copyright infringement traces its roots back to an 1841 case involving the use of George Washington’s writings for a biography. To say things have become more complicated is an understatement, as demonstrated by a recent fair use case that considered a “mashup” combining elements of Dr. Seuss with elements of the TV show “Star Trek.” This article reviews the case and the fair use defense, while a short sidebar reveals why the plaintiff lost its trademark claim. Dr. Seuss Enterprises, L.P. v. ComicMix LLC, No. 19-55348 (9th Cir. Dec. 18, 2020).
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Estate Planning Pitfall – Your charitable gifts are unrestricted
June / July 2020
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 258
Abstract: Charitably inclined individuals generally know that there are no absolute guarantees that the funds they donate will be used to further a charity’s mission. Fortunately, however, there are steps to take to preserve their charitable legacies. This brief article explains the benefits of placing restrictions on gifts at the time of the donation.
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HSAs – Understanding the health savings and estate planning benefits
June / July 2020
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 696
Abstract: In addition to serving as a viable option to reduce health care costs, a Health Savings Account (HSA) can positively affect an estate plan because its funds grow on a tax-deferred basis. This article details how an HSA works and explains its cost savings and estate planning benefits.
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Take the proper steps to insulate your estate from creditors
June / July 2020
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 736
Abstract: For years, many individuals may have viewed estate taxes as the main threat to their family fortunes, especially if they own a successful business or valuable real estate. But with the federal gift and tax exemption set at $11.58 million for 2020, estate taxes are perhaps no longer a concern. Today individuals may be more focused on protecting their estates from creditors and lawsuits. This article details several ways to accomplish this objective in accordance with prevailing state laws.
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How does the SECURE Act affect estate planning?
June / July 2020
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 849
Abstract: The Setting Every Community Up for Retirement Enhancement (SECURE) Act is the biggest retirement planning law in decades. However, when all is said and done, the new law may have just as significant an impact on estate planning. This article explains the SECURE Act’s key provisions and explores estate planning strategies to implement. A sidebar explains that the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) waives required minimum distribution rules through the end of the year.
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News for Nonprofits – FASB tackles reporting gifts-in-kind
June / July 2020
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 420
Abstract: This issue’s “News for Nonprofits” spotlights the FASB’s proposed ASU on the reporting of contributed nonfinancial assets, or gifts-in-kind; a survey of nonprofit CEOs that reveals what they see as the plusses and minuses of donor-advised funds; and an effort to determine whether a group of foundations were doing enough to help their grantees cover indirect costs.
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Secure a corporate sponsor – These best practices could bolster your chances
June / July 2020
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 683
Abstract: Corporate giving has experienced solid growth in the last few years. Even with the economic uncertainty associated with COVID-19, many corporations will be digging into their pockets for charities this year and beyond. This article offers some strategies for landing corporate backing.
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When it comes to embezzlement, your response matters
June / July 2020
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 611
Abstract: Regardless of the size of an embezzlement, the way a victimized organization responds can make or break its reputation, fundraising results and, in turn, ability to pursue its mission. This article highlights nonprofits’ vulnerability to this crime, best practices for publicly responding to it and reporting obligations.