June / July
Showing 81–96 of 477 results
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How to help borrowers build long-term value
June / July 2020
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 602
Abstract: Bringing fresh ideas and concepts to the market is how entrepreneurs succeed. But sustaining that success over time requires a different mindset. This article offers some ways to help borrowers transition to long-term sustainability and growth, such as creating business plans and developing marketing and branding strategies.
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Should you lend to a business with a track record of lawsuits?
June / July 2020
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 821
Abstract: Businesses may be subject to lawsuits for a multitude of reasons. While a lawsuit doesn’t, in and of itself, mean that the business or its leadership engaged in wrongdoing, it could affect the degree of inherent risk associated with any lending arrangements. This article suggests four steps lenders can take to evaluate the risk associated with pending lawsuits. The steps can help determine whether it makes sense to proceed with a prospective borrower’s application. A short sidebar discusses questions to ask about current and previous litigation to help understand the legal risk a prospective borrower faces.
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News for Nonprofits – Transparency drives higher contributions
June / July 2019
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 429
Abstract: This issue’s “News for Nonprofits” reports on study findings that suggest that transparency results in more contributions, and looks at a pilot program aimed at bringing donors and investors together to fund not-for-profits. Also covered are surprising study findings on board diversity among nonprofits and Facebook’s fundraising effectiveness.
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Proper preparation can cut your audit costs
June / July 2019
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 651
Abstract: Outside financial audits may seem like an extravagance to nonprofits working to contain costs and focus on their mission. But undergoing regular audits allows organizations to identify risks early and act quickly to prevent problems. Independent audits also provide valuable reassurance to donors and other stakeholders that your ship is on course. This article offers some suggestions on how to prepare for an audit properly, which, in turn, can cut costs.
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Is your religious congregation meeting its financial responsibilities?
June / July 2019
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 691
Abstract: Churches, synagogues, mosques and other religious congregations are subject to many of the same financial requirements as other nonprofit organizations are. And other requirements and responsibilities are unique to these congregations. This article is an overview of the topic.
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IRS explains new UBTI rules – Clearing up the “silo rule” confusion
June / July 2019
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 749
Abstract: Several provisions of the TCJA have significant implications for nonprofits, especially those with unrelated business taxable income (UBTI). These organizations must now calculate their UBTI separately for each unrelated business. Not surprisingly, this new “silo rule” has led to some head-scratching. This article discusses interim guidance aimed at clearing up any confusion. Nonprofits may rely on this guidance (IRS Notice 2018-67) until proposed regulations are issued. A sidebar explains how the TCJA provisions on transportation fringe benefits, including transit and parking, are affecting organizations.
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Confidential sales can trigger the on-sale bar to patentability
June / July 2019
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 420
Abstract: The U.S. Supreme Court has unanimously defeated an attempt to limit the on-sale bar in cases where an invention was sold under a confidentiality agreement. This article looks at why the secrecy about the details might keep the sale from public knowledge, but it can still block a patent under the America Invents Act (AIA). Helsinn Healthcare S.A. v. Teva Pharmaceuticals USA, Inc., No. 17-1229, Jan. 22, 2019, U.S. Sup. Ct.
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Music platform hits a sour note – Resale of digital music violates Copyright Act
June / July 2019
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 587
Abstract: The introduction of digital works has raised a variety of questions about how the Copyright Act applies in the modern age. But one thing is now clear: Neither the first-sale doctrine nor the fair use defense allows the resale of copyrighted digital music files. This article summarizes a recent case that tackled these doctrines. Capitol Records, LLC v. ReDigi Inc., No. 16-2321, Dec. 18, 2018, 2d Cir.
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Lens manufacturer loses the blame game – Circumstantial evidence seals induced patent infringement liability
June / July 2019
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 637
Abstract: It may seem apparent to patentees when someone is inducing third parties to infringe their patents, but it’s not always easy to prove in a court of law. The U.S. Court of Appeals for the Federal Circuit, which hears all patent-related appeals, recently provided a welcome reminder that sometimes circumstantial evidence can go a long way. This article reviews the court’s discussion regarding evidence requirements, as well as the proper calculation of lump-sum reasonable royalty damages. Enplas Display Device Corp. v. Seoul Semiconductor Co., Ltd., No. 16-2599, Nov. 19, 2018, Fed. Cir.
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When a surname can be registered as a trademark
June / July 2019
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 862
Abstract: Family businesses often like to use their surname as a mark for their products and services, whether as a point of pride or simply because they feel the name is memorable. These businesses can run into obstacles, though, when it comes time to register trademarks with the surname. This article summarizes a prolonged court battle over one such mark showing how problems can arise — and how businesses can overcome them. A short sidebar discusses why the opposers’ First and Fifth Amendment claims also failed. Schlafly v. St. Louis Brewery, LLC, No. 17-1468, Nov. 26, 2018, Fed. Cir.
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Estate Planning Pitfall – You haven’t made formal funeral arrangements
June / July 2019
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 260
Abstract: It’s difficult for many people to think about their own mortality, and it’s not surprising to learn that many put off planning their funerals. Unfortunately, this lack of planning can result in emotional turmoil for surviving family members when someone dies unexpectedly. This brief article explains how to formally arrange one’s own funeral.
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Do you know when an FBAR must be filed?
June / July 2019
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 579
Abstract: If one has a financial interest in, or signature authority over, foreign financial accounts with an aggregate value exceeding $10,000 at any time during the calendar year, he or she must file FinCEN Form 114, “Report of Foreign Bank and Financial Accounts” (FBAR). Because the Financial Crimes Enforcement Network and the IRS have been stepping up enforcement of foreign account reporting requirements, it’s critical to follow compliance rules. This article defines foreign financial accounts and explains how FBAR reporting can affect estate planning.
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When to elect the alternate valuation date
June / July 2019
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 723
Abstract: Because of the fluctuation in the value of assets, specifically stocks, federal tax laws provide relief to taxable estates that may be negatively affected by fluctuating market conditions. Instead of using the value of assets on the date of death for estate tax purposes, an executor may elect an “alternate valuation” date of six months after the date of death. This election could effectively lower an estate’s federal estate tax bill. The article explains the ins and outs of electing to use an alternate valuation date.
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A win-win proposition – A charitable remainder trust benefits you and your favorite charity
June / July 2019
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 859
Abstract: Charitable remainder trusts (CRTs) have been around for decades, and they continue to be a viable estate planning strategy in the wake of the Tax Cuts and Jobs Act and other recent tax legislation. This article details how a CRT works and explains the role of the CRT’s trustee. A brief sidebar explores two types of CRTs.
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The lowdown on homeowner’s insurance
June / July 2019
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 426
Abstract: A homeowner’s insurance policy provides protection against damage from weather events like lightning and hail, as well as fire and theft. Many also offer some coverage for the costs homeowners will incur if they need to live somewhere else while their homes are being repaired after being damaged. But the specific coverage of each policy can vary greatly. This article looks at the different types of policies and what they cover. It suggests that it’s important to regularly review coverage to determine if adjustments are needed.
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Consider an SBA loan to grow your business
June / July 2019
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 629
Abstract: When searching for small business funding, it’s a good idea to look into the loan programs offered by the U.S. Small Business Administration (SBA). The interest rates and terms can compare favorably with other types of loans. This article explains the basics of how a business can qualify for an SBA loan and provides some examples of the different types of programs available. It also notes that the SBA offers other loan programs geared to, for instance, export financing and veteran-owned businesses.