October / November
Showing 385–400 of 469 results
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Class conflict – The rights of stockholders can become a board problem
October / November 2010
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 872
Abstract: For directors, satisfying their fiduciary duties to act in the best interests of the corporation and its shareholders is critical. But what if the interests of different corporate constituencies — such as preferred and common stockholders — conflict with one another? This article examines decisions made by the Delaware Chancery and Supreme courts in two separate cases involving the matter of preferred stockholders’ rights vs. those of common stockholders. A sidebar discusses a similar case, in which a board was unable to convince a court that the board’s decision to approve a merger was disinterested.
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News for Nonprofits – Gain tax breaks by hiring before year end
October / November 2010
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 405
Abstract: This issue’s “News for Nonprofits” focuses exclusively on the Hiring Incentives to Restore Employment (HIRE) Act, which creates tax incentives for hiring the unemployed. Tax-exempt organizations are eligible this year for both tax benefits of the act: a payroll tax exemption and a retention credit.
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Board member responsibilities – Power in their hands
October / November 2010
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 600
Abstract: The responsibilities of board members don’t end with the skills they bring to the table. Nonprofit executives need to make sure that these members understand their fiduciary duties, which they are legally required to fulfill. This article discusses the duties of a fiduciary, along with issues involving liability and conflict of interest.
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9 steps to designing a sound investment policy
October / November 2010
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 897
Abstract: Not-for-profits need to develop formal investment policies that reflect their intentions and support of their organizations as they move forward. This article offers some strategies adopted from one university foundation’s investment policy. They include stating one’s constraints, defining volatility and organizational risk, and giving asset allocation special attention. A sidebar offers additional components nonprofits may want to incorporate in their formal investment policies.
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Do you need a hired gun? When professional association management makes sense
October / November 2010
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 602
Abstract: If a nonprofit needs help getting off the ground, or can’t afford to hire more staff to support its growth, an association management company (AMC) and its turnkey infrastructure might be the answer. This article shows how not-for-profits can rely on the AMC for recruitment, employee benefits packages, training and the other time-consuming tasks that normal growth entails. It discusses how to assess one’s needs and to evaluate AMC candidates. A sidebar lists some of the specific types of services that an AMC can provide.
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Ask the Advisor – Q: How do I ensure I actually get paid for selling my company?
October / November 2010
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 410
Abstract: Most acquisitions involve future payment obligations, such as installments paid by the buyer to the seller. To mitigate the risk that the buyer will default on its obligations, the seller must ensure it has a form of security. This article explains what’s involved in security negotiations and the types of security that might be offered.
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Torn between two buyers – How to handle an enviable dilemma
October / November 2010
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 579
Abstract: Receiving serious interest from two buyers may seem like a business seller’s dream scenario. Competing buyers are more likely to bid up a company’s selling price and enable it to ask for favorable deal terms. But if sellers don’t play their hands right, they could potentially alienate both interested parties. This article explains the importance of researching potential buyers and understanding their strategic objectives.
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$1 doesn’t always equal $1 – Cash flow value is subjective
October / November 2010
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 668
Abstract: When valuing a company for sale, not only might a buyer’s valuator disagree with a seller’s valuator, but experts working for different prospective buyers can arrive at different conclusions. This article discusses judgment calls that are often part of the valuation process. It covers what buyers are looking for, the period of time the valuation might reflect, and how discount rates are calculated.
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Keeping key players on board with incentives
October / November 2010
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 732
Abstract: For many business buyers, their target’s executives and other key employees are a large part of the company’s appeal. An exodus of top talent after an M&A is announced can reduce the selling company’s value significantly. So sellers need to ensure that personnel remain on board during and after a merger. This article describes some of the financial and other incentives that can help companies retain key employees, while a sidebar explains how including them on the M&A deal team can ensure their loyalty.
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Phrased and confused – Court weighs trademark protection for board game
October / November 2010
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 633
Abstract: The district court in a recent case found a trademark merely descriptive and, thus, not entitled to federal trademark protection. On appeal, the Ninth Circuit applied both the “imagination test” and the “competitors’ needs test” to differentiate between suggestive and descriptive marks.
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Guilt by association – Trademark case addresses “dilution by tarnishment”
October / November 2010
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 452
Abstract: In 1998, the international lingerie company that uses the trade name “Victoria’s Secret” sued a retail outlet that sold sex-related products and operated under a similar name. The case went all the way to the U.S. Supreme Court, which held that the plaintiff must show actual harm to its mark, rather than just a likelihood of harm. Congress then passed the Trademark Dilution Revision Act, which made “likelihood” sufficient. When the case returned to the district court, it applied the act and found a likelihood of dilution by tarnishment. The defendants appealed. This article discusses the results and the current status of the law.
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Google cries “Vive la différence!” in patent case
October / November 2010
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 426
Abstract: Consumers aren’t the only ones who depend on online auctions. Google, for example, uses them to determine the positions and prices of its display advertisements. But, in one case, the company faced accusations that its system infringed a patented method. This article explains why an appeals court decided that Google’s system did not do so.
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Executive misconduct affects patent enforceability
October / November 2010
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 881
Abstract: Inequitable conduct can leave an otherwise valid and infringed patent unenforceable. But just whose inequitable conduct is a threat? This article describes one case in which the Federal Circuit weighed in on the enforceability of the patent of a company whose president withheld material information. Although the president wasn’t the inventor or the patent filer, he owed the U.S. Patent and Trademark Office a “duty of candor” because he was “substantively involved” in the preparation of the patent application. A sidebar discusses a dissenting opinion.
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Estate Planning Pitfall – You’re planning to name a family member as executor of your estate
October / November 2010
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 250
Abstract: There’s nothing to prevent a person from naming their spouse, a child or another family member as executor of their estate. But it’s important to be sure to consider how this decision may affect loved ones. This article explains the particular tasks an executor is expected to carry out.
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Will health care reform breathe new life into HSAs?
October / November 2010
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 800
Abstract: Health Savings Accounts (HSAs) survived the health care overhaul largely intact and may prove to be a valuable tool for reducing health care costs. And because unused HSA balances grow on a tax-deferred basis — similar to an IRA — they can also serve as an additional weapon in one’s estate planning arsenal. This article discusses the basics about HSAs, including their benefits and contribution limits, and mentions two changes to HSAs that take effect in 2011. It also explores the estate planning implications of HSAs.
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Life’s changes beget plan revisions – Disinheriting a child is a difficult, but sometimes necessary, decision
October / November 2010
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 599
Abstract: Because circumstances change over time, an estate plan isn’t a static document. It’s meant to be revised. And that includes instances in which it may seem necessary to disinherit a child. This article discusses the steps involved and how to protect an estate plan from the legal challenge a disinherited child might attempt. A sidebar explains that disinheriting a spouse can be much more difficult.