October / November
Showing 353–368 of 469 results
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Board financial responsibilities – Put best practices in motion
October / November 2011
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 1023
Abstract: Even if new board members are enthusiastic, wise or skillful, they may not fully understand their fiduciary responsibility to be good stewards of the public’s money, have a working knowledge of finances — or even be good with numbers. This article shows how a board can assure fiscal responsibility by having strong operating procedures, the right committee structures and appropriate training. A sidebar describes some of the metrics a board should know.
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Ask the Advisor – Q. Should my company ask for a cash or a stock deal?
October / November 2011
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 411
Abstract: One of the many issues sellers must consider is the type of deal they prefer — cash, stock or a combination of the two. This column explains that all-cash deals are simple and don’t depend on the buyer’s future performance. But they’re less common than more complex structures such as partial cash/partial stock offers, partial cash/debt assumption, share exchange and earnouts.
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Partial sales: Have your cake and eat it too
October / November 2011
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 608
Abstract: Business owners frequently are torn between the desire to sell their company to realize liquidity and reluctance to lose what’s been their life’s work. However, with a partial sale it’s possible both to raise cash and retain control over the company. This article discusses two common methods of undertaking a partial sale: 1) allowing investors to acquire a minority stake in the company, and 2) recapitalization — replacing current sources of financing with new ones.
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International acquisitions – Circling the globe for deals
October / November 2011
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 612
Abstract: Although the U.S. economy remains sluggish, other regions of the world currently are experiencing rapid growth. But before making a cross-border deal, it’s important to consider the risks as well as the rewards. This article points out that one of the biggest challenges of a foreign acquisition is integrating the two corporate — and national — cultures. A sidebar highlights Brazil as home to some of the best acquisition opportunities right now.
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Major investors can make — or break — your M&A plans
October / November 2011
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 781
Abstract: Companies that have one or more major investors need to ensure that these stakeholders support any M&A deal well before the transaction’s close. Otherwise, major investors are capable of delaying it — or even derailing it. This article explains the specific objections that different investors might have, and why it’s important to keep the lines of communication wide open. A sidebar lists several things a company should do to protect itself from costly legal action that could block the transaction.
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Playing the Internet domain name game
October / November 2011
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 602
Abstract: When an online women’s wear company tried unsuccessfully to obtain similar domain names from another company, its complaint was dismissed because there was a “total absence of competition between the businesses.” But when the other company also became a site devoted primarily to women’s fashion, the Fourth Circuit took a different view. Newport News Holdings Corp. v. Virtual City Vision, No. 09-1947, April 18, 2011 (4th Cir.)
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DuPont factors weigh heavily in banking dispute
October / November 2011
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 437
Abstract: When evaluating the likelihood of confusion between two trademarks, courts often apply the 13 so-called “DuPont factors.” But there’s been some disagreement about whether these various factors should all weigh equally or if certain ones should hold greater relevancy based on the circumstances of the case in question. The U.S. Court of Appeals for the Federal Circuit brought some clarity to the matter in a case involving similar names between two banks. Citigroup Inc. v. Capital City Bank Group, Inc., No. 2010-1369, March 28, 2011 (Fed. Cir.)
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Are you hiding something? Failure to share key information could invalidate a patent
October / November 2011
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 556
Abstract: A company held patents on a resin that was composed of several components. The patent, however, didn’t disclose one component and, for the components listed, it disclosed ranges of concentrations rather than the precise recipe. When it later filed suit against another company for patent infringement, the defendant asserted that there was no patent protection, because the plaintiff had failed to establish the “best mode” of practicing the claimed invention. This article looks at the Federal Circuit’s decision. Wellman, Inc. v. Eastman Chemical Co., No. 2010-1249, April 29, 2011 (Fed Cir.)
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You invent it, you own it – Supreme Court addresses federally funded inventions
October / November 2011
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 1016
Abstract: Researchers at a university and a private biotech company developed a technique to measure the effectiveness of antiretroviral drugs used to treat HIV. The university obtained three patents related to the technique. Its researchers agreed to assign to the university their right, title and interest in the inventions created, but one did the same for the private company. When the division doing this federally funded research was taken over by another company, which then began manufacturing HIV detection kits, the university alleged patent infringement. This article explains why the Supreme Court sided with the company, while a sidebar discusses the opinions of the two dissenting justices. Bd. of Trustees v. Roche Molecular Sys., Inc., No. 09-1159, June 6, 2011 (Supreme Court)
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Estate Planning Pitfall – You have a living trust but no will
October / November 2011
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 224
Abstract: Many people mistakenly believe that if they have a living trust — also known as a revocable trust — they don’t need a will. After all, a primary purpose of a living trust is to avoid probate and ensure that one’s wealth is distributed quickly and efficiently after death. But even for those with a living trust, a will serves several important purposes, which this short article discusses.
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Charitable IRA rollover: A limited time offer
October / November 2011
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 550
Abstract: Last year’s tax relief legislation extended several expiring tax breaks, including tax-free treatment of charitable IRA rollovers — formally called “qualified charitable distributions” — by taxpayers age 70½ or older. But taxpayers have only until the end of 2011 to take advantage of this break. This article discusses charitable IRA rollover requirements and the circumstances under which a rollover may (or may not) be advantageous.
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A trust that keeps on giving – Create a dynasty to make the most of today’s exemptions
October / November 2011
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 880
Abstract: A dynasty trust can extend estate tax benefits for several generations, and perhaps indefinitely. It can protect wealth from gift, estate and generation-skipping transfer (GST) taxes and help leave a lasting legacy. And, with today’s higher lifetime gift and GST tax exemptions, a dynasty trust is all the more powerful. This article shows how a dynasty trust can be beneficial under particular scenarios, and how to enhance its benefits
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Keep future options open with powers of appointment
October / November 2011
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 813
Abstract: A power of appointment is an important tool that gives an estate plan flexibility to react to changing situations, because it gives the “holder” of the power — often a beneficiary — the ability to decide how, when and to whom specified assets in a trust or estate will be distributed. This article explains the distinction between a general and limited power of appointment, along with the tax implications. A sidebar explains how a creator of an irrevocable trust can use a limited power to authorize a family member or other trusted person to transfer assets to the creator, as well as to the trust beneficiaries.
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Is your key person insured?
October / November 2011
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 241
Abstract: The death of a key person can affect a business’s credit standing and ability to secure financing, result in a loss of supplier and customer confidence and, as a worst-case scenario, force the sale of the company. This article explains how a key person life insurance policy can protect a business against these potential outcomes.
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Future-proof your estate plan with qualified disclaimers
October / November 2011
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 542
Abstract: While it’s nearly impossible to prepare for every contingency, one can build flexibility into an estate plan by taking into account the potential for heirs to take advantage of qualified disclaimers. This article offers a hypothetical example that shows how a qualified disclaimer can help a disclaimant avoid double taxation on his or her estate. But it also warns of negative gift or estate tax consequences if the disclaimer isn’t “qualified.”
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A retirement benefit for you (and only you) – A solo 401(k) lets business owners save more
October / November 2011
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 1002
Abstract: Those who are in business for themselves need to invest in their retirement just as they invest in their business. A solo or individual 401(k) plan, sometimes known as the uni-k or one-participant k, allows them to sock away more than some other retirement plans do. This article describes the rules and regulations involved in establishing a solo 401(k) plan and offers some contribution calculations. A sidebar looks at the solo 401(k) plan’s cousin, the solo Roth 401(k) plan.