October / November
Showing 305–320 of 469 results
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3 ways for higher-income taxpayers to enjoy tax-free Roth accounts
October / November 2013
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 318
Abstract: Roth IRAs offer substantial benefits. Although contributions aren’t deductible, qualified distributions are tax-free — the growth is never taxed. And unlike traditional IRAs, Roth IRAs have no required minimum distributions, so those who don’t need the money in retirement can let the entire balance grow tax-free to benefit their heirs. But modified adjusted gross income (MAGI)-based phaseouts limit who can contribute. This article lists three ways higher-income taxpayers can still take advantage of Roth accounts.
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Don’t let estate taxes force your heirs to sell the family business
October / November 2013
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 719
Abstract: Many family business owners spend years nurturing their companies with the goal of providing a livelihood for their heirs. But often their estates don’t have enough cash to pay estate taxes and other expenses after they die, which can force the family to sell the business. This article describes Internal Revenue Code Section 6166, which allows a portion of the estate tax to be deferred — but not without potential disadvantages.
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New financial reporting options for small businesses
October / November 2013
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 670
Abstract: For those who own and run a small, privately held business, reporting financial performance usually means choosing between Generally Accepted Accounting Principles (GAAP) and special purpose frameworks, more commonly known as other comprehensive basis of accounting (OCBOA). In June, the American Institute of Certified Public Accountants introduced a new OCBOA called the “Financial Reporting Framework for Small- and Medium-Sized Entities” (FRF for SMEs). This article discusses how this differs from GAAP, and also looks at proposals made by the Private Company Council, charged with improving the process of setting accounting standards for private companies that prepare GAAP-based financial statements.
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The IRS offers a simpler home office deduction
October / November 2013
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 829
Abstract: Earlier this year, the IRS announced a simplified option, also known as the “safe harbor” option, for calculating the home office deduction. Taxpayers can use the new option in tax years that begin on or after Jan. 1, 2013. This article discusses how this simplified option differs from the regular method of calculating a home office deduction in several ways. However, some might save more tax by sticking with the regular method. And, as a sidebar explains, the home office deduction can be one of several that can trigger the alternative minimum tax.
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News for Nonprofits – Survey pinpoints traits, actions and motives of monthly donors
October / November 2012
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 466
Abstract: The fact that regular donations will create some stable income for the not-for-profit is the most successful argument in persuading a donor to commit to monthly gifting, according to a recent survey. This article lists several other effective arguments and offers some other survey findings about people who give monthly.
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Some for-profit business practices you should use
October / November 2012
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 790
Abstract: Nonprofits often get the best results when they use some of the most successful practices pioneered by for-profit business — one such practice being the development of a strategic plan. Many for-profit companies use “SMART” principles when setting their strategic goals. This article explains those principles and how nonprofits can apply them. It also shows how the annual budget can support strategic priorities.
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Letting the people you help help you through feedback
October / November 2012
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 711
Abstract: Using feedback from the people it serves not only can help a not-for profit boost its performance, but it also can let clients know their opinions count. And it might impress funders, especially if the organization incorporates feedback into its objectives. This article describes suggestions for getting and using feedback that two prominent executives in the nonprofit community recently offered.
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What you should know about independent audits
October / November 2012
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 791
Abstract: Making a nonprofit’s financial results public is a key to the transparency required of many nonprofits today. And an independent audit of those statements can give granting agencies, donors and others confidence that the numbers are accurate and properly reported. This article focuses on audits of financial statements performed by independent CPA firms. It discusses Generally Accepted Auditing Standards (GAAS) and Generally Accepted Government Auditing Standards, along with alternatives to a GAAS audit. A sidebar describes two less-expensive alternatives that still involve input from an independent CPA firm.
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Ask the Advisor — Q. Should I be concerned about hostile bids?
October / November 2012
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 523
Abstract: Sometimes buyers make unsolicited offers to companies that aren’t planning to sell or aren’t yet ready for the market. While most unsolicited buyers take “no” for an answer — or improve their offer until the target company says “yes” — some attempt a hostile takeover. Such attempts, typically in the form of a tender offer or a proxy fight, primarily concern public companies. But privately owned businesses can experience something similar when unsolicited buyers convince one or more owners to sell in opposition to the wishes of one or more other owners.
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Financing your second business venture
October / November 2012
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 718
Abstract: Entrepreneurs often believe that a second business venture will be easier than the first. In some respects, that’s true. But second-time owners first must surmount major financial obstacles. This article discusses sources of revenue if bank financing is inadequate, including private equity (PE). Second-time buyers are cautioned, however, against partnering with a PE group without first getting answers to some important questions.
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Why startups pose special M&A risks
October / November 2012
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 709
Abstract: Startup acquisitions often are doomed from the beginning because buyers’ expectations are too high. For their part, sellers frequently fail to consider how their nimble operation will fare once it’s integrated into a large corporate structure. This article discusses a recent example of how such promising marriages end in disappointment. It cautions buyers against being overly hasty and sellers being inflexible.
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Working the table — Negotiation tips for business sellers
October / November 2012
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 896
Abstract: Deal negotiations may be the single most important — and the most challenging — stage of a transaction. And they can be particularly difficult for first-time sellers. This article talks about how sellers can prepare for possible disagreements, including deciding how they’ll try to resolve conflicts before sitting down at the negotiation table. It discusses how to research a potential buyer and strategies to pursue when negotiations begin. A sidebar notes several concessions that sellers might gain if they’re flexible on price.
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What’s in a name? — Google takes a hit over keyword ads
October / November 2012
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 677
Abstract: In the ongoing battle over the trademark implications of Google’s AdWords advertising program, the brand owners have scored a victory with the U.S. Court of Appeals for the Fourth Circuit. The district court had granted summary judgment against the plaintiff, but the appeals court found that that court had improperly evaluated the plaintiff’s evidence of three likelihood of confusion factors. This article shows how the recent ruling sheds some light on how trademark holders might be able to protect their marks online. Citation: Rosetta Stone Ltd. v. Google, Inc., No. 10-2007, April 9, 2012 (4th Cir.)
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Nothing’s patently obvious, says the Federal Circuit
October / November 2012
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 621
Abstract: According to the U.S. Court of Appeals for the Federal Circuit, there’s nothing obvious about how to determine whether a patent is invalid for obviousness. This article examines a recent case involving alleged infringement of a patent on a casing structure for encasing meat products. The appeals court vacated the district court’s ruling that the patent was invalid for obviousness, but, as it turned out, the plaintiff could take little comfort. Citation: Mintz v. Dietz & Watson, Inc., No. 2010-1341, May 30, 2012 (Fed. Cir.)
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Inequitable conduct dooms drug patents
October / November 2012
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 564
Abstract: A drug company holding two pharmaceutical patents on a chemotherapy cancer drug sued three other companies for infringement when they applied for FDA approval to market generic versions. But the district court ruled that the patents were unenforceable for inequitable conduct because the inventor intentionally withheld from the PTO two prior art references that were material to the drug’s patentability. It also held that the patents were invalid for obviousness. This article explains why this verdict survived on appeal, along with the lessons to be learned. Citation: Aventis Pharma S.A. v. Hospira, Inc., No. 2011-1018, April 9, 2012 (Fed. Cir.); Therasense, Inc. v. Becton, Dickinson Co., 2008-1511, -1512, -1513, -1514, -1595, May 25, 2011 (Fed. Cir.)
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Clipping YouTube — Second Circuit explains limits of DMCA safe harbors
October / November 2012
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 1028
Abstract: Is an online service provider liable when it hosts content that’s copyrighted by another party without that copyright owner’s permission? Providers have claimed protection from copyright infringement liability under the safe harbor provisions of the Digital Millennium Copyright Act (DMCA). But this article looks at a recent decision by the U.S. Court of Appeals for the Second Circuit which explained the limits of that protection. A sidebar shows how the court addressed application of the “willful blindness” doctrine to the DMCA. Citation: Viacom Int’l, Inc. v. YouTube, Inc., No. 10-3270, April 5, 2012 (2nd Cir.)