Year End
Showing 305–320 of 465 results
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Back to Basics – Are your borrowers overlooking tax deductions?
Year End 2013
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 435
Abstract: Year end is a good time to revisit tax-saving opportunities, such as the Domestic Production Activities Deduction (DPAD), under Internal Revenue Code Section 199. Borrowers who are unaware of the DPAD — or intimidated by its perceived complexity — could be leaving money on the table. This article discusses which businesses may qualify for the DPAD and which don’t, along with the DPAD’s limitations and mechanics.
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Customer growth – Evolution by design
Year End 2013
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 600
Abstract: Borrowers seeking to grow their business have several expansion strategies from which to choose. And lenders should analyze these tactics carefully. This article discusses such options as internal growth, buying another company, and entering into a joint venture. It also looks at the benefits and limitations inherent in a company’s projected financial statements.
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Give the CCC a chance – There’s more than one way to measure liquidity
Year End 2013
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 575
Abstract: Many loan covenants include a minimum liquidity threshold based on static metrics, such as the current or quick ratio. Banks have learned the hard way that a significant decline in liquidity can foreshadow bankruptcy. But few lenders consider, or even know about, the cash conversion cycle (CCC), which factors timing into the liquidity equation. This article discusses the most common liquidity metrics and how, when used with these measures, the CCC offers greater insight into a borrower’s liquidity position over time.
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What private company GAAP means to you
Year End 2013
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 877
Abstract: This summer, the Financial Accounting Standards Board proposed some revisions to Generally Accepted Accounting Principles to accommodate the needs of private businesses and their stakeholders. The proposals target four specific areas: intangible asset recognition, amortization and impairment of goodwill, certain types of interest rate swaps, and variable interest entities. This article shows how these proposals might affect private borrowers’ financial statements. A sidebar discusses the AICPA’s financial reporting framework that small private firms with relatively simple business models can use right now.
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News for Nonprofits — Board members get low scores in fundraising — “Innovations in philanthropy” summit brings leaders to capital
Year End 2012
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 476
Abstract: This issue’s “News for Nonprofits” reports on a survey showing that board members who may be personally generous are wallflowers when it comes to asking for donations. It also discusses a couple of ideas presented at a recent “innovations in philanthropy” summit.
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Tips for contacting your state legislators
Year End 2012
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 392
Abstract: Many nonprofits nationwide continue to be plagued by state budget cuts. Nonprofits may want to petition their legislators for a break, but do they know what to say to keep that grant money coming in or to get that state contract renewed? This article offers four tips for nonprofit executives to follow when approaching their legislators.
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For-profit subsidiaries – Create your own funding source
Year End 2012
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 899
Abstract: To be less dependent on others for their survival, nonprofits could consider forming their own for-profit subsidiary. Avoiding unrelated business income is the top reason why not-for-profits create a for-profit enterprise — but such enterprises can also offer greater flexibility on issues such as compensation and access to financing. Yet, as this article explains, establishing a separate entity has its own costs and complexities, such as management, personnel, tax, audit and other requirements.
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Going for the gold – You can’t afford not to pursue planned gifts
Year End 2012
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 1029
Abstract: Research suggests that the average planned gift in the United States falls between $35,000 and $70,000 — and with the baby boomer generation moving into their retirement years, that number may grow. Yet many nonprofits, especially small and medium-size organizations, lack formal planned giving programs. This article discusses the benefits of such programs and specifically examines bequests, charitable gift annuities and charitable remainder trusts. But there are some potential pitfalls of planned giving programs, and a sidebar shows how to avoid them.
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Ask the Advisor – Q. How fast is too fast when selling a company?
Year End 2012
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 477
Abstract: There’s nothing more frustrating for business sellers than a deal that’s bogged down in due diligence or negotiations. In many cases, the faster a transaction is completed the better. That said, sellers need to be cautious when a deal seems to be moving too quickly. This column lists some of the warning signs to look out for.
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Express ride — Tuck-in mergers take a direct route to integration
Year End 2012
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 616
Abstract: One of the most efficient types of mergers is the “tuck-in” or “bolt-on” acquisition. In these types of transactions, a buyer purchases a business that provides a core competency at a relatively low cost and quickly integrates it into an existing or new division. This article outlines the potential advantages these deals offer for business sellers, but also notes that they can require tough adjustments — particularly for entrepreneurial business owners who are accustomed to independence.
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Keep your M&A deal’s details under wraps
Year End 2012
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 644
Abstract: Whether intentional or inadvertent, leaks can hurt a deal — even one among privately owned middle-market companies. But this article shows that management can take steps to ensure that confidential information stays that way. Specifically, M&A parties should carefully manage documents and communications technology, and limit the number of participants in the deal process.
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Convincing companies to stop saving and start buying
Year End 2012
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 961
Abstract: Continuing a five-year trend, companies are hoarding cash rather than using it to finance acquisitions. The challenge for sellers is to convince buyers to climb down off their mountains of cash. This article offers ways for companies to minimize perceived risks, enhance their profile and attract attention by targeting strategic buyers and offering nontraditional options to expedite deals. A sidebar discusses seller financing.
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Willful patent infringement standard redefined
Year End 2012
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 533
Abstract: A recent ruling from the U.S. Court of Appeals for the Federal Circuit significantly reshapes the test for willful infringement — and could make it harder to prove. This article discusses the case, which establishes that a court must first make a threshold determination of objective recklessness that considers the reasonableness of the potential defenses. Only if the asserted defenses aren’t reasonable can the jury consider the question of subjective recklessness. Citation: Bard Peripheral Vascular, Inc. v. W.L. Gore & Assocs., 2010-1510, June 14, 2012 (Fed. Cir.)
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The suit must go on — Copyright Act doesn’t preempt TV contract claim
Year End 2012
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 632
Abstract: The Copyright Act can provide much protection. But, as a recent case in the U.S. Court of Appeals for the Second Circuit illustrates, it has its limits. This article discusses the case, in which the court didn’t uphold preemptive protections for a defendant being sued for breach of contract related to copyrightable material. The court concluded that a breach of contract claim including a promise to pay is qualitatively different from a lawsuit to vindicate a right included in the Copyright Act. Therefore, the claim isn’t preempted. Citation: Forest Park Pictures v. Universal Television Network, No. 11-2011-cv, June 26, 2012 (2nd Cir.)
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Barking up the wrong tree: A trademark case
Year End 2012
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 581
Abstract: The owner of a trademark for pet food and treats took issue when a competitor tried to register a similar mark for its own products. The article explains why an appeals court concluded that the marks were sufficiently similar in their overall commercial impression to deny registration. It explains that the court focused on three of 13 “DuPont” factors in reaching its conclusion. Citation: Midwestern Pet Foods, Inc. v. Societe des Produits Nestle S.A., No. 2011-1482, July 9, 2012 (Fed. Cir.)
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A more permissive approach? — New patent test issued for computer-based inventions
Year End 2012
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 1159
Abstract: In the eyes of some, an early 2012 Supreme Court decision seemed to make it harder for the holders of business-method patents to overcome challenges asserting that their inventions are unpatentable abstract ideas. But the U.S. Court of Appeals for the Federal Circuit, in a recent case, appears to indicate a more permissive approach in favor of patentability. This article examines the case, which discusses the question of what constitutes an unpatentable “abstract idea.” But a sidebar looks at a case immediately following in which the Federal Circuit ruled differently. Citations: Mayo Collaborative Svcs. v. Prometheus Laboratories, Inc., No. 10-1150, March 20, 2012 (Supreme Court); CLS Bank Int’l v. Alice Corp. Party Ltd., No. 2011-1301, July 9, 2012 (Fed. Cir.); Bancorp Svcs., LLC v. Sun Life Assurance Co. of Canada, No. 2011-1467, July 26, 2012 (Fed. Cir.)