October / November
Showing 289–304 of 469 results
-
News for Nonprofits – Volunteers more likely to find work
October / November 2013
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 436
Abstract: This issue’s “News for Nonprofits” describes a government 10-year study which found that unemployed individuals who volunteer over the next year are 27% more likely to find jobs by year end than those who don’t; a free widget that enables donors to recommend grants from their donor-advised funds using the application found on a nonprofit’s website; and an “optional expedited process” for certain Section 501(c)(4) applicants in the wake of charges that the IRS used inappropriate criteria to review “Tea Party” and other organizations applying for tax-exempt status based on their names or policy positions.
-
Auditor recommendations can be a treasure trove
October / November 2013
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 312
Abstract: Nonprofit leaders typically pay a lot of attention to the auditors’ findings after an annual audit, and correct any “deficiencies” or “weaknesses” in internal controls. But the auditor’s recommendations — formerly the “management letter” — provided in the report also can provide a gold mine of information. As this article explains, such recommendations typically involve segregation of duties and documentation of internal controls.
-
How should you value donated property?
October / November 2013
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 860
Abstract: Whether a nonprofit receives used computers, office furniture, a building or something else, the fair market value (FMV) of donated property needs to be recorded on its Form 990 and financial statements — and perhaps Schedule M, depending on the type and amount of contributions. This article discusses properly assessing the FMV of the property as required by the IRS. And, as a sidebar notes, valuing inventory has its own rules for donors seeking a deduction.
-
Know thy enemy – Understand risks and how to mitigate them
October / November 2013
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 886
Abstract: Although many nonprofits don’t seem to be paying enough attention to risks facing their organization, some are using the strategy of enterprise risk management (ERM) or similar methods to manage their risks. This article looks at the process, showing how to identify and assess risks and develop responses. This includes creating controls to help contain risks and then monitoring and reporting on those controls.
-
Ask the Advisor – Q: Can I reduce my company’s leverage with an acquisition?
October / November 2013
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 418
Abstract: Companies that are highly leveraged and looking for ways to reduce debt may want to consider making an acquisition. This strategy involves buying another business and “over-equitizing” it with fresh capital. The goal is a less-leveraged combined entity — and long-term growth potential. But as this column notes, many factors must be in place for this strategy to work.
-
Sector matters – How industry helps determine M&A success
October / November 2013
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 586
Abstract: Sometimes business buyers focus too much on the specific characteristics of a company and not enough on its industry. While a target’s financials should be the first consideration, it’s also important to fully understand its sector’s competitive landscape, financial strength and growth potential. This article offers a research checklist and explains what to look for during due diligence.
-
Selling your company – Hold on to key employees with bonuses and perks
October / November 2013
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 661
Abstract: If a handful of key players are critical to a company’s value, it’s important to provide them with incentives to stay until the M&A deal closes, as well as through the integration process. This article describes the importance of keeping key people in the loop and discusses some of the financial and nonfinancial incentives that might be used to retain them.
-
Head off acquisition anxiety — and get your deal done
October / November 2013
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 897
Abstract: Owners may have to clear some big psychological hurdles when selling the company they built. But it’s important not to let such qualms upset negotiations or the deal’s final steps. By acknowledging and preparing for potential triggers, owners will be able to handle last-minute jitters that could otherwise derail the transaction. This article offers several steps to maintain a cool head. But a sidebar warns that premerger jitters are sometimes justified.
-
Case dismissed: “ibooks” mark isn’t protected
October / November 2013
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 434
Abstract: After Apple announced it would be offering e-reader software called “iBooks,” a small publisher of an imprint labeled “ibooks” sued. But, as this article explains, the district court held that the plaintiff had failed to present sufficient evidence to show that its mark was entitled to trademark protection or was likely to suffer from reverse confusion with the “iBooks” mark.
-
You reap what you sow – Patent exhaustion defense doesn’t stir Supreme Court
October / November 2013
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 621
Abstract: After a farmer went to great lengths to devise a complex planting and harvesting practice to evade the terms of a licensing agreement, the seed manufacturer sued him. Although the farmer had violated the license terms by planting the purchased seed over eight seasons instead of just one, he claimed that he was protected by the “patent exhaustion” doctrine, which gives the purchaser of a patented article, or any subsequent owner, the right to use or resell that article. This article explains why the Court rejected that defense — at least in this case.
-
Are wireless carriers liable for user infringement?
October / November 2013
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 506
Abstract: Today’s technology makes it easier than ever to infringe copyrighted material. But can the providers of that technology be found liable for its users’ infringement? This article looks at a case in which a seller of commercial multimedia-messaging content, after finding that users were resharing content without permission or compensation, alleged that the carrier vicariously infringed its content and induced others to do so. But the U.S. Court of Appeals for the Ninth Circuit determined that, because the plaintiff had failed to establish the necessary specific knowledge of infringement, its contributory copyright infringement claim also failed.
-
The final round – Supreme Court addresses patentability of genes
October / November 2013
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 939
Abstract: It’s a case that had the biotech industry on pins and needles for years. At stake was whether naturally occurring DNA segments were patentable. In the final round, the U.S. Supreme Court found that they were not. But the finding didn’t apply to synthetic, man-made DNA. This article examines the case as it proceeded through the district and circuit courts, and ultimately the Supreme Court, which found that synthetically created “cDNA” didn’t present the same obstacles to patentability as naturally occurring, isolated DNA segments did. A sidebar discusses the circuit court’s ruling on the lawsuit’s method claims, which weren’t pursued before the high court.
-
Estate Planning Pitfall – A beneficiary designation or joint title overrides your will
October / November 2013
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 253
Abstract: Inattention to beneficiary designations and jointly held assets can quickly unravel an estate plan. Many don’t realize that their will doesn’t control the disposition of “nonprobate assets,” such as life insurance policies, retirement plans and IRAs, jointly owned real estate, joint bank or brokerage accounts, payable on death (POD) accounts, and transfer on death (TOD) securities. This article explains how to better control the disposition of assets.
-
Using an FLP or LLC? – Beware the step transaction doctrine
October / November 2013
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 720
Abstract: Either a family limited partnership (FLP) or a limited liability company (LLC) can allow the transfer of a significant amount of wealth to the next generation at a discounted value for gift tax purposes. But if the IRS invokes the step transaction doctrine on the FLP or LLC, the tax outcome may be different from what was intended. This article discusses the doctrine and how to avoid running afoul of it.
-
Estate planning for same-sex spouses – What the Supreme Court’s DOMA ruling means
October / November 2013
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 799
Abstract: In June, the U.S. Supreme Court ruled unconstitutional Section 3 of the Defense of Marriage Act, which restricted the definition of “marriage” to a legal union between a man and a woman. Same-sex married couples are now eligible for approximately 1,100 federal benefits previously enjoyed only by heterosexual spouses, including a variety of federal tax advantages, Social Security benefits and preferred immigration status. As this article explains, one area where the decision will have a big impact is estate planning, including the marital deduction, portability, gift splitting and retirement benefits. A sidebar notes that there are still questions regarding issues the Court didn’t address.
-
To preserve your wealth, consider a DAPT
October / November 2013
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 644
Abstract: For affluent families with significant liability concerns, foreign asset protection trusts (FAPTs) probably offer the greatest protection against creditors’ claims. But those who prefer to avoid the complexity and expense of an FAPT should consider a domestic asset protection trust (DAPT) instead. This article notes how a DAPT can offer protection against creditors, but also discusses its main disadvantage.