October / November
Showing 33–48 of 469 results
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Pros and cons of nonqualified deferred compensation plans
October / November 2021
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 432
Abstract: A 401(k) plan is a common fringe benefit for rank-and-file employees. However, an employer might want to supplement a 401(k) with other retirement benefits for specific prized employees. This article points out that in such cases, a nonqualified deferred compensation (NQDC) plan may be a viable option.
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Should you create a living trust?
October / November 2021
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 611
Abstract: A living trust is a legal entity into which the grantor, settlor or trustor (in trust parlance) can place assets to be managed during the grantor’s lifetime and after he or she passes away. This article looks at the benefits and drawbacks of living trusts and notes that appropriately preparing and maintaining one requires a strong knowledge of the rules, as well as a keen understanding of the specific grantor’s financial situation.
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Keep your company financially fit – Revisit billing and collections for stronger cash flow
October / November 2021
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 654
Abstract: The COVID-19 pandemic and its ensuing economic effects have created a difficult environment for many businesses. Companies are seeking innovative ways to stabilize their revenue and improve their financial health. One fundamental aspect of doing business they might overlook is billing and collections. This article suggests that it’s a good idea for businesses to occasionally revisit billing and collections processes to ensure they’re as efficient and effective as possible.
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6 tax-planning ideas for the end of the year
October / November 2021
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 870
Abstract: As usual, year-end tax planning is complicated by uncertainty as Congress debates new tax-related legislation. In the face of this uncertainty, this article offers some year-end tax-planning strategies for business owners to consider, including harvesting capital gains or losses and stepping up charitable giving. A sidebar discusses the importance of clarifying the difference between repairs and improvements for tax purposes.
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Lending to older entrepreneurs can be profitable
October / November 2021
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 436
Abstract: Older and experienced entrepreneurs have handled far more personal and professional challenges than younger entrepreneurs, and may have more tried-and-tested tools at their disposal to address the inevitable challenges of starting and managing a new business. This article looks at the advantages of lending to entrepreneurs in their 40s, 50s and 60s.
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Use a loan-pricing model for a win-win
October / November 2021
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 571
Abstract: In the current volatile economy, due diligence is critical. Lenders can’t afford to neglect important factors like cost, risk and desired return. This article explains that a loan-pricing model can help ensure analyses are well-founded and objective. The article notes that risk-based pricing can enable lenders to vary interest rates according to borrowers’ risk levels.
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What’s the plan? In an uncertain economy, a business plan is key
October / November 2021
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 649
Abstract: Given the recent experience of the COVID-19 pandemic, businesses clearly need to have some backup strategies in place. Obviously, it’s hard to plan for all possible contingencies. However, lenders need to be vigilant when evaluating potential commercial borrowers. This article suggests some factors lenders should consider as they assess potential borrowers’ business plans.
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One and done: Funding a business with one large customer
October / November 2021
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 899
Abstract: When lending to a small company that earns the lion’s share of its revenue from a single source, the primary concern is how to assess the likelihood that the borrower will retain that “key” customer. This article offers several questions lenders can ask to help evaluate a loan application from a business that earns much, if not all, of its revenue from one large customer. A sidebar suggests some questions to ask supply chain partners and end users.
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News for Nonprofits – Candid shares key nonprofit data for 2021
October / November 2021
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 452
Abstract: The latest “News for Nonprofits” highlights key nonprofit data for 2021 from the information services organization Candid, why the gender pay gap is greater with negotiations, and speculation about nonprofit fundraising possibilities nonfungible tokens.
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Employee retention credit – Get the credit you deserve
October / November 2021
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 748
Abstract: In response to the financial impact of the COVID-19 pandemic, the CARES Act established the employee retention credit (ERC) to encourage employers — including nonprofits — to keep employees on the payroll. The credit has been expanded and increased for 2021, but it’s also not too late for eligible employers to amend their 2020 employment tax returns to take advantage of the break. This article reviews the status of the ERC under the CARES Act, the Consolidated Appropriations Act and the American Rescue Plan Act.
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Don’t roll the dice – Rules for charitable gaming activities
October / November 2021
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 614
Abstract: Gaming can seem like an appealing and low-cost option for boosting nonprofit revenues. But bingo, poker tournaments, raffles and the like are subject to some strict tax rules and local laws where noncompliance could lead to penalties and even personal liability for board members. This article discusses what nonprofits need to know about unrelated business income, excise taxes, and reporting and withholding requirements.
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5 critical issues for your nonprofit’s finance committee
October / November 2021
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 848
Abstract: The role of a nonprofit’s finance committee is probably more important now than at any time since the 2008 financial crisis and ensuing Great Recession. This article reviews some of the areas finance committees should focus on, including cash flow, government relief programs, unrelated business income, budgets and fraud threats. A sidebar discusses financial statement compliance.
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Establishing “actual use” standard in service mark infringement cases
October / November 2021
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 419
Abstract: The U.S. Court of Appeals for the Tenth Circuit recently faulted a lower court for applying the wrong legal standard when determining whether a service mark infringement plaintiff had actually used the mark. This short article reviews the actual use standard in service mark infringement cases. Underwood v. Bank of America Corp., Nos. 19-1349, -1087 (10th Cir. April 30, 2021).
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When is initial-interest confusion trademark infringement actionable?
October / November 2021
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 610
Abstract: A trademark battle between sellers of adjustable air mattresses led the U.S. Court of Appeals for the Eighth Circuit to put to bed the question of whether it recognizes a trademark infringement theory already accepted by most federal courts of appeal. More than a decade after sidestepping the question, the court confirmed that it views initial-interest confusion as a valid basis for liability. This article examines initial-interest confusion, but notes that the Eighth Circuit made no comment on how such confusion might affect the analysis of remedies and damages. Select Comfort Corp. v. Baxter, No. 19-1113 (8th Cir. May 11, 2021).
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Alice strikes again – Targeted advertising is patent-ineligible
October / November 2021
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 548
Abstract: The U.S. Court of Appeals for the Federal Circuit Court has dispatched yet another patented invention to the wasteland of patent-ineligible abstract ideas under the Alice test. This article summarizes the court’s ruling reaffirming that targeted advertising can’t be patented. Free Stream Media Corp. v. Alphonso Inc., Nos. 19-1506, -2133 (Fed. Cir. May 11, 2021).
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Copyright’s fair use defense – Court clarifies “transformative use” analysis
October / November 2021
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 815
Abstract: In a colorful copyright case involving iconic artists Prince and Andy Warhol, the U.S. Court of Appeals for the Second Circuit agreed with a photographer’s objection to Warhol’s use of her photo of Prince. According to the court, the fair use defense to copyright infringement wasn’t available because Warhol’s series based on the photographer’s photo retains the essential elements of the photo without significantly adding to or altering them. This article summarizes the case, while a short sidebar highlights the proposal by two judges of the U.S. Court of Appeals for the Second Circuit for a different approach to the fair use analysis. The Andy Warhol Foundation for the Visual Arts, Inc. v. Goldsmith, No. 19-2420-cv (2d Cir. March 26, 2021).