October / November
Showing 97–112 of 469 results
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Top year-end tax-planning tips for businesses
October / November 2019
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 890
Abstract: Business owners are still getting used to the massive tax law changes that generally went into effect last year. But it’s still possible to take steps before the end of the year to reduce liability. This article presents some options to consider, such as making capital purchases, establishing a new retirement plan and reviewing entity structure. The article also points out that all of these strategies could affect other aspects of a business’s tax planning, so obtaining professional advice is essential. A sidebar discusses the tax-minimizing strategy of deferring income while accelerating expenses.
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COMPLIANCE ALERT
October / November 2019
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 125
Abstract: This feature lists a few key tax reporting deadlines for October and November.
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New exempt status income threshold could impact 401(k) plan costs
October / November 2019
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 408
Abstract: The 401(k) plan employer contribution formula for hourly employees that includes overtime pay may increase plan costs next year — along with overtime pay outlays. That’s because of the Department of Labor’s proposed revised rule increasing the income threshold for overtime pay eligibility that’s expected to kick in after the final rule is published. This short article reviews the proposed rule and what it means for plan sponsors.
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Warn participants of the risks of front-loaded deferrals
October / November 2019
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 473
Abstract: Some 401(k) plan participants have been known to shoot themselves in the foot when taking aim at higher investment returns. Some of these individuals may not be open to advice, but plan sponsors can still provide information about the dangers of firing blindly and expecting to hit a target. This article looks at a case in point: front-loading deferrals in hopes of boosting returns over the course of the year.
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IRS liberalizes availability of self-correction program for plan “failures”
October / November 2019
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 620
Abstract: A recent IRS Revenue Procedure allows plan sponsors to jump through fewer hoops to fix several so-called “plan failures” relating to plan loans. Specifically, plan sponsors can now fix more categories of loan glitches using the streamlined Self-Correction Program (SCP) under the IRS’s umbrella Employee Plans Compliance Resolution System, instead of the more burdensome Voluntary Correction Program (VCP). This article highlights what plan sponsors need to know about the changes.
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Will a merger or acquisition upend your 401(k) plan? Beware of ERISA entanglements and higher costs
October / November 2019
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 1071
Abstract: Companies contemplating buying another company, or a division of one, must assess and plan for the impact on their 401(k) plan, and that of the company they’re acquiring, before pulling the trigger. The same applies for companies on the receiving end of an acquisition (though they might not be able to do as much if they’re the acquisition target). This article reviews the important decisions that companies must make regarding 401(k) plans when part of a merger or acquisition. A short sidebar reviews two ways to merge 401(k) plans.
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News for Nonprofits – Researchers find the way to narcissists’ wallets
October / November 2018
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 418
Abstract: This issue’s “News for Nonprofits” spotlights what researchers say is the best way to prompt narcissists to donate; how various audiences use social media; and why cloud users should be careful to back up their data.
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The “going concern” question: What it means for your organization
October / November 2018
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 667
Abstract: GAAP requires nonprofit management to evaluate whether there’s “substantial doubt” about a nonprofit’s ability to continue as a going concern — meaning it won’t soon liquidate its assets and cease operations. And accounting standards require a going-concern evaluation for annual financial reporting periods, as well as for interim periods within these annual periods. This article addresses management responsibilities, disclosure requirements, and plans to lessen “substantial doubt.”
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Data analytics – Prove it: Use facts to tell your story
October / November 2018
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 618
Abstract: A nonprofit’s constituents want to know facts about the organization, not wishful thinking. Enter data analytics, the science of collecting and analyzing sets of data to develop useful insights, connections and patterns that can lead to more informed decision-making. This article highlights the basics of data analytics, and the planning and execution required to make it a success.
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Can “collective impact” help you accomplish more?
October / November 2018
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 755
Abstract: As nonprofits increasingly take on thorny problems that call for large-scale social change (for example, global warming, economic development or education), some are turning to a relatively new approach known as “collective impact.” Proponents say such cross-sector coordination is more likely to achieve change than isolated interventions by individual groups. This article explains the collective impact approach, including five prerequisites that together produce the alignment necessary for successful initiatives. A sidebar describes how nonprofit leaders need to look at collective impact initiatives holistically and consider all parts of the “puzzle.”
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Why the Federal Circuit voted against a ballot verification patent
October / November 2018
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 454
Abstract: The U.S. Court of Appeals for the Federal Circuit, the court that hears all appeals of patent cases, continues to invalidate patents directed to abstract ideas. It applies the test established in 2014 by the U.S. Supreme Court. In a recent case, it ruled that a patent covering voting methods and systems providing for “auto-verification” of ballots was invalid as attempting to patent an abstract idea. This article examines whether the patent was abstract and in turn decided its patentability. Voter Verified, Inc. v. Election Systems & Software LLC, No. 2017-1930, April 20, 2018, Fed. Cir.
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All tied up – Court splits over trade dress, trademark claims
October / November 2018
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 515
Abstract: In 2013, the Ninth Circuit Court of Appeals ruled that a trademark holder seeking a preliminary injunction after filing suit against an alleged infringer must establish the likelihood of irreparable harm, rather than relying on a presumption of harm. Not until this year, though, has the court elaborated on the kind of proof required. This article reviews the court’s recent ruling and sheds light on what does — and doesn’t — demonstrate irreparable harm. adidas America, Inc. v. Skechers USA, Inc., No. 16-35204, May 10, 2018, 9th Cir.
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D.C. Circuit tunes in to streaming content copyright issues
October / November 2018
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 661
Abstract: Streaming media has opened up a vast landscape of previously unavailable content for many. It’s also triggered an array of novel copyright infringement questions. This article discusses a case involving the streaming of content originating abroad into the United States, in which the D.C. Circuit Court of Appeals has tackled two previously unsettled questions about the scope of infringement liability under the Copyright Act. Spanski Enterprises, Inc. v. Telewizja Polska, S.A., No. 17-7051, March 2, 2018, D.C. Cir.
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Supreme Court patent update – Inter partes review survives constitutional challenge
October / November 2018
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 864
Abstract: Patent trolls are a significant nuisance to a range of industries. But the U.S. Supreme Court recently upheld a procedure that makes it easier for patent trolls’ potential victims to avoid prolonged litigation or costly settlements. This article discusses inter partes review (IPR) and the U.S. Supreme Court’s finding that this type of review is constitutional. A short sidebar highlights the Court’s decision as to whether to grant IPR of challenged patents on a claim-by-claim basis. Oil States Energy Services, LLC v. Greene’s Energy Group, No. 16-712, April 24, 2018, U.S. SAS Institute, Inc. v. Iancu, No. 16-969, April 24, 2018, U.S.
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Estate Planning Pitfall – You haven’t properly funded your revocable living trust
October / November 2018
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 344
Abstract: A revocable living trust is often used to complement a will. Assets transferred to the trust generally don’t have to go through the probate process, which can be time-consuming and expensive. They’re also generally protected from creditors and may be managed by professionals. This article explains the benefits of a revocable living trust and why funding it properly is essential.
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Securities laws can derail your estate plan
October / November 2018
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 605
Abstract: It’s not uncommon for high-net-worth individuals to hold their assets in trusts, family limited partnerships or charitable foundations. If the assets held in this manner include interests in hedge funds or other “unregistered” securities, it’s important to ensure that the entity is qualified to hold such investments. Exemptions under federal securities laws require that investors in private funds and other unregistered securities qualify as “accredited investors” or “qualified purchasers.” This article defines these terms.