June / July
Showing 65–80 of 477 results
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The CARES Act: What’s in it for nonprofits?
June / July 2020
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 888
Abstract: The CARES Act, enacted in late March, contains some assistance that could prove critical to nonprofits as they struggle to deal with the financial impact of the COVID-19 pandemic. The article describes several provisions that might provide much needed support. A sidebar focuses on a part of the act that temporarily expands the availability of charitable contribution deductions for individuals and businesses.
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Supreme Court slaps down PTO pursuit of attorneys’ fees
June / July 2020
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 462
Abstract: The U.S. Supreme Court has weighed in on a new U.S. Patent and Trademark Office (PTO) practice when patent applicants appeal adverse decisions in district court. This article reviews why the Court’s conclusion is welcome news for applicants who want to go this route to contest the denial of their applications. Peter v. NantKwest, Inc., No. 18-801, Dec. 11, 2019, U.S.
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Attorneys’ fees awards in trademark cases – Appellate court lowers the bar
June / July 2020
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 583
Abstract: When most people think about what it takes to qualify as “exceptional,” they probably imagine a fairly high bar. That’s not how the U.S. Court of Appeals for the Seventh Circuit sees it, though — at least when it comes to the standard for awarding attorneys’ fees to prevailing defendants in trademark litigation. This article discusses a recent trademark law case, in which the court joined most federal courts of appeal in applying a looser test in the wake of a 2014 U.S. Supreme Court ruling, which had arisen in a patent case. LHO Chicago River, LLC v. Perillo, No. 19-1848, Nov. 8, 2019, 7th Cir.
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Prescription for copyright protection: Register stat!
June / July 2020
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 601
Abstract: Copyright protection generally takes effect as soon as an original work is created, but it might not be as extensive as some think. To get the full protection, including the ability to sue for infringement, the work must be registered with the U.S. Copyright Office — ASAP. This article covers a recent case in which the copyright holder learned the risks of delaying registration the hard way. Southern Credentialing Support Svcs., LLC v. Hammond Surgical Hosp., LLC, No. 18-31169, Jan. 9, 2020, 5th Cir.
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Look before you leap – Foreign publication leads to patent invalidation
June / July 2020
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 852
Abstract: Even after a patent is granted, an owner can find the patent’s validity challenged if it hasn’t thoroughly searched for “prior art.” That’s what happened to one telecommunications company: in an inter partes review (IPR) proceeding, the competitor alleged that prior art anticipated the invention, invalidating the patent. This article highlights a case that illustrates the low standard for the admission of late evidence in IPR proceedings and provides guidance on when a printed publication qualifies as potentially invalidating prior art. A short sidebar discusses the plaintiff’s claim that, even if the prior art was publicly available at the relevant time, it actually “taught away” from the patented invention. Telefonaktiebolaget LM Ericsson v. TCL Corp., No. 18-801, Nov. 7, 2019, Fed. Cir.
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Changes to Form W-4: What employers need to know
June / July 2020
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 433
Abstract: The 2020 version of Form W-4 (the Employee Withholding Certificate) is designed both to be more accurate and reflect changes from the 2017 Tax Cuts and Jobs Act (TCJA). For instance, the new form eliminated the line where employees enter the number of allowances because it was tied to personal exemptions, which the TCJA suspended. This article explains what employers should know about these changes to help smooth the way for their employees.
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CARES Act relief provisions benefitting individuals
June / July 2020
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 647
Abstract: Many Americans are familiar with the “Economic Impact Payments” for individuals provided by the Coronavirus Aid, Relief, and Economic Security (CARES) Act. But they may be less familiar with other provisions of the CARES Act intended to provide much-needed financial relief. This article highlights several provisions of the act that are potentially useful to individuals.
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Saving for retirement gets a boost from the SECURE Act
June / July 2020
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 888
Abstract: The 2019 SECURE — short for Setting Every Community Up for Retirement Enhancement — Act makes it easier for many people to save for retirement. This article provides an overview of some of the provisions that could affect individuals’ retirement planning in beneficial ways, such as pushing back the age at which individuals must begin taking required minimum distributions (RMDs) from their retirement plans and mandating employers to allow part-time employees to enroll in their 401(k) plans, with certain restrictions. A sidebar explains provisions of the act that focus on educational savings accounts and student loans.
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What can the CARES Act’s tax provisions do for your business?
June / July 2020
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 700
Abstract: Tax breaks, including many provisions of the Coronavirus Aid, Relief, and Economic Security (CARES) Act, are one set of tools that can help businesses rebuild their financial health after the economic downturn resulting from the coronavirus (COVID-19) pandemic. This article looks at several provisions designed to aid businesses, including a new refundable credit against payroll tax and increased business interest deductions.
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COMPLIANCE ALERT
June / July 2020
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 209
Abstract: This feature lists a few key tax reporting deadlines for June and July.
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COVID-19 pandemic – CARES Act expands financial options for impacted plan participants
June / July 2020
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 436
Abstract: In its efforts to ease financial strains caused by the novel coronavirus (COVID-19) pandemic, Congress made it easier for some 401(k) plan participants to tap into their retirement savings without penalty. This brief article highlights portions of the Coronavirus Aid, Relief, and Economic Security (CARES) Act that make changes to early distributions and plan loans.
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Reap the rewards of managed fund fees
June / July 2020
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 606
Abstract: Good news for retirement plan participants: The multi-year trend of regular asset management cost reductions is going strong. However, according to recent research on the topic by the Investment Company Institute (ICI), the trend is partly attributable to actions taken by participants, rather than voluntary fee reductions on the part of asset management companies. This article reviews ICI data that provides an important reference point when reviewing the asset management costs that plan participants are paying in a fund lineup.
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Is it time for a collective investment trust?
June / July 2020
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 652
Abstract: Collective investment trusts (CITs) are winning the hearts, minds and dollars of growing numbers of defined contribution (DC) plans. This article examines why it might be time to learn what CITs are and how they’ve evolved since the days when they were standard fixtures of DC plans.
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Demystifying plan audits – Proactive risk management can ease the process
June / July 2020
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 889
Abstract: Generally, the odds of receiving notice from the IRS or Department of Labor (DOL) that they plan to audit a retirement plan are slim. But considering the consequences of an audit, knowing what’s involved can enable sponsors to stay on top of legal and regulatory obligations and help them make it through an audit. This article reviews the differences between an IRS and DOL audit, and common errors that can attract agency attention. A short sidebar discusses the benefits of conducting self-audits on a regular basis.
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7 ways to improve business credit ratings
June / July 2020
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 419
Abstract: While businesses continue to struggle with the ramifications of coronavirus (COVID-19), banks continue to receive applications for traditional loans. Some may meet lending criteria, but others may fall short due to the impact of the pandemic. This article offers seven simple steps loan applicants can take to meet an institution’s credit standards.
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Know the warning signs – Monitoring accounts receivable can minimize default risk
June / July 2020
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 656
Abstract: Accounts receivable represent the amount of money that customers owe a borrower for purchases. If a borrower pledges accounts receivable as collateral to qualify for a loan or line of credit, the lender typically claims them to cover losses if the borrower defaults on repaying its debts. But poorly maintained or fraudulent balances hobble lenders’ ability to recover losses. This article discusses the importance of monitoring borrowers’ accounts receivable to ensure they’re legitimate and collectible.