Year End
Showing 257–272 of 465 results
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Developing story on the validity of digital-imaging patents
Year End 2014
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 646
Abstract: In June of this year, the U.S. Supreme Court decided that merely requiring generic computer implementation of a business process doesn’t transform that abstract idea into a patent-eligible invention. Less than a month later, the U.S. Court of Appeals for the Federal Circuit put this decision to work in a case addressing whether an “improved device profile” involved in digital image processing was patent eligible. This article looks at the details. Digitech Image Technologies, LLC v. Electronics for Imaging, Inc., Nos. 2013-1600, -1601, -1602, -1603, -1604, -1605, -1606, -1607, -1608, -1609, -1610, -1611, -1612, -1613, -1614, -1615, -1616, -1617, -1618, July 11, 2014 (Fed. Cir.) Alice Corp. Pty. Ltd. v. CLS Bank Int’l, No. 13-298, June 19, 2014 (Supreme Court)
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Go ask Alice – Patentees have a new Supreme Court precedent to consider
Year End 2014
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 977
Abstract: In a recent decision, a unanimous U.S. Supreme Court continued its trend of finding business methods to be patent-ineligible abstract ideas. The Court, however, declined to squarely define “abstract ideas.” This article examines the Court’s reasoning, while a sidebar describes guidance issued by the United States Patent and Trademark Office in response. Alice Corp. Pty. Ltd. v. CLS Bank Int’l, No. 13-298, June 19, 2014 (Supreme Court) Mayo Collaborative Services v. Prometheus Laboratories, Inc., No. 10-1150, March 20, 2012 (Supreme Court) Gottschalk v. Benson, No. 71-485, Nov. 20, 1972 (Supreme Court) Parker v. Flook, No. 77-642, June 22, 1978 (Supreme Court) Bilski v. Kappos, No. 08-964, June 28, 2010 (Supreme Court) Diamond v. Diehr, No. 79-1112, March 3, 1981 (Supreme Court)
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COMPLIANCE ALERT – Upcoming compliance deadlines
Year End 2014
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 97
Abstract: This feature lists a few key tax reporting deadlines for year end.
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Help participants avoid an inappropriate IRA rollover
Year End 2014
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 267
Abstract: The Government Accountability Office recently found that much of the information touting the benefits of IRA rollovers isn’t always objective. This prompted the Financial Industry Regulatory Authority (FINRA) to alert investment advisors and brokerage firms that it’s investigating inappropriate IRA rollover solicitations to 401(k) plan participants nearing retirement. In turn, plan sponsors should be aware of employees who may be persuaded to roll over assets into expensive or poorly designed and managed IRAs. This brief article highlights FINRA’s findings and steps sponsors can take to help participants.
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401(k) plan automatic enrollment: A winning formula
Year End 2014
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 499
Abstract: Although the number is slowly shrinking, many 401(k) plan sponsors remain reluctant to institute auto-enrollment and auto-deferral increase features. However, plans with these features generally have higher participation rates and account balances. This article reviews recent statistics and explains how to go about setting up these features in a 401(k) plan.
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Are you offering a Roth 401(k) plan option yet?
Year End 2014
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 811
Abstract: In a Roth 401(k) plan, participants make after-tax contributions to a qualified plan and receive tax-free distributions, provided the funds are in the plan for at least five years from the date of the initial Roth 401(k) plan contribution. Thus, while participants pay a tax on the income that was the source of the contribution, the earnings on the contributions are tax-free. This article summarizes Roth 401(k) basics and provides support for implementing a Roth option into a 401(k) plan.
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What you need to know about ADP/ACP discrimination testing
Year End 2014
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 868
Abstract: Each year plan sponsors must test 401(k) plans to ensure that the contributions made by and for rank-and-file employees, also known as non–highly compensated employees (NHCEs), are reasonably proportional to contributions made for highly compensated employees (HCEs), generally the company’s owners and managers. This article examines what all employers should understand about the tests — known as the actual deferral percentage (ADP) test and the actual contribution percentage (ACP) test.
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Mission impossible? How to manage the millennial generation
Year End 2014
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 435
Abstract: With millennials composing an increasing share of the workforce, effectively managing them is critical. It helps to examine their work habits and attitudes, separating fact from fiction. This article looks at several surveys’ findings about what millennials value in their careers.
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Don’t let excess liabilities rain down on you – An umbrella insurance policy can provide shelter
Year End 2014
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 710
Abstract: There are many reasons to consider an umbrella insurance policy. Just the word “umbrella” indicates that the policy’s reach goes beyond standard homeowners and auto insurance, protecting you from excess liabilities. But many consumers don’t understand just how valuable umbrella coverage can be. This article examines what such policies cover (and don’t cover) and how to determine an appropriate level of coverage.
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Tax breaks you can get from Uncle Sam when caring for a parent
Year End 2014
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 590
Abstract: Providing care for a parent, grandparent or other older relatives can be rewarding. But it can also be expensive. Fortunately, some federal tax breaks can help ease the financial strain. In particular, this article takes a look at claiming a parent or other older relative as a dependent and describes deductions for medical expenses and dependent care.
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What could be simpler? SIMPLEs make it easier for small employers to offer a retirement plan
Year End 2014
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 853
Abstract: Providing an employee retirement plan can be challenging, especially for smaller companies. But SIMPLEs — Savings Incentive Match Plans for Employees — are, as their name suggests, simpler to set up, contribute to and maintain than many other plans. This article discusses eligibility criteria and decisions that must be made regarding choosing a trustee and the manner of contributing to employees’ accounts. But a sidebar mentions a few drawbacks of SIMPLEs.
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In the News – Pros and cons of corporate inversions
Year End 2014
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 420
Abstract: Establishing a tax domicile abroad — also known as a corporate inversion or expatriation — is a tax strategy that’s gotten a lot of media attention this year. But corporate inversions are nothing new. More than 50 large companies have expatriated over the last three decades. This article discusses the pros and cons, noting a Reuters study that failed to find a reliable correlation between tax savings from corporate inversions and shareholder returns.
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Teach borrowers to build higher business credit scores
Year End 2014
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 634
Abstract: Many private business owners underestimate the importance of establishing strong business credit early on — and are surprised when they don’t qualify for affordable financing when they eventually need it. Lenders are often the bearers of this bad news. This article can help you explain to borrowers why it’s important to gradually establish business credit and how they can improve their ratings.
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5 ways to speed up collections
Year End 2014
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 689
Abstract: Borrowers often pledge receivables as loan collateral. But recent studies show that many companies aren’t collecting receivables as fast as they did before the Great Recession. This article provides five simple steps to turn receivables into cash faster. Tighter collection procedures can expedite service debt and reduce working capital needs and bad debt write-offs.
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Due diligence tips – Are you paying enough attention to related-party transactions
Year End 2014
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 822
Abstract: Related-party transactions played a major role in accounting scandals that happened at Enron and Tyco International. But such scandals aren’t unique to large public companies that engage in complex business transactions. In fact, unaudited private firms may be at even greater risk. Lenders typically act as gatekeepers for small borrowers and scrutinize their related-party transactions as part of their regular due diligence procedures. This article describes common related-party transactions and suggests ways to unearth undisclosed related-party relationships and unusual transactions. A sidebar encourages lenders to monitor performance-based executive compensation for financial misstatement risks, too.
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Practical Perspectives: Key financial issues for you and your family – Catching up on capital gains planning
Year End 2013
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 450
Abstract: After “Bill” joins an investors’ club, he realizes that he and his wife, Evelyn, must consider the potential impact of capital gains on their family’s tax bill. In this issue’s “Practical Perspectives,” the couple’s financial advisor discusses some of the basics, such as “basis,” short- vs. long-term capital gains, and differing tax treatments.