All Articles
Showing 8193–8208 of 10245 results
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Maximizing recovery from a fidelity insurance policy
March / April 2011
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 784
Abstract: Some companies may have fidelity insurance to protect themselves from fraud losses. Unfortunately, owning this type of policy doesn’t guarantee claim acceptance: Claimants must follow strict procedures, and claims often are contested. This article explains how fraud experts can help companies build stronger claims. Solid proof-of-loss documentation is essential and claimants must provide specific information, which is outlined in the article’s sidebar.
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Recent ruling provides an owner compensation primer
March / April 2011
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 729
Abstract: It’s not unusual for the IRS to question the compensation that closely held companies pay their owners. But a recent Tax Court decision provides a primer on the factors that often come into play in such cases. This article discusses the case, in which a company CEO appealed the IRS’s reduction of what he felt was “reasonable” compensation, and looks at the five factors the court used in its determination.
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How the SOX 404 exemption affects your company
February / March 2011
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 420
Abstract: The SEC has issued a final rule permanently exempting nonaccelerated filers from Section 404(b) of the Sarbanes-Oxley Act (SOX). This exemption is good news for many smaller public companies, but — as this article relates — not all of them.
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Credit ratings: To include or not to include?
February / March 2011
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 473
Abstract: To promote more accurate credit ratings, a provision of the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010 has made Nationally Recognized Statistical Rating Organizations (NRSROs) subject to the same liability and consent requirements as other experts. But, as this article explains, the SEC has issued interpretive guidance that clarifies that certain uses of credit ratings continue to be permissible even without the rating agency’s consent.
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Playing catch-up with the SEC
February / March 2011
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 535
Abstract: Over the last few years, some smaller public companies have had trouble keeping up with SEC reporting requirements. The process of preparing and filing missing annual and quarterly reports can be costly and burdensome. This article urges companies in this situation to consider asking the agency for permission to file a single comprehensive annual report on Form 10-K for the current year.
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Revenue recognition – Get ready for big changes
February / March 2011
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 997
Abstract: In June 2010, the Financial Accounting Standards Board and the International Accounting Standards Board issued exposure drafts proposing a new joint revenue recognition standard as part of their project to converge U.S. and international accounting standards. It’s not yet certain when the new rules will take effect, but public companies must begin to evaluate the impact of the proposed standard. This article discusses details of the proposal, while a sidebar offers one example of a company’s goods and services that, under the proposal, would be distinct and, therefore, accounted for as separate performance obligations.
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News for Nonprofits – Time for a perk?
February / March 2011
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 410
Abstract: This issue’s “News for Nonprofits” shows how nonprofits that are unable to give pay raises this year can reward employees by helping them achieve better work/life balance. It also describes the new health care credit provided under the Patient Protection and Affordable Care Act, and explains the requirements a tax-exempt organization must meet to qualify.
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Matching gift programs – Double your treasure
February / March 2011
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 640
Abstract: This article shows how matching funds work and how to increase funding. And, since some companies have trimmed or eliminated their matching gift programs during the recession, the article discusses the possibility of setting up one’s own matching pool. Whether nonprofits compete for corporate matching funds or sponsor their own program, such funds are a notable gifting source.
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Finding more ways to cut costs
February / March 2011
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 622
Abstract: Although the worst of the recession may be behind us, nonprofits are still wise to look for ways to reduce expenses. This article offers a variety of tips for tackling small, possibly overlooked expenses that can nevertheless add up. They range from trimming phone and Internet service to reducing or eliminating vendor costs to “going green.”
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Status quo – How to keep your “public charity” designation
February / March 2011
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 834
Abstract: A public charity that wishes to retain its 501(c)(3) tax-exempt status in future years must take specific actions and avoid certain activities. Foremost, after the first five years of existence, it must demonstrate through Schedule A of Form 990 that it meets the support test qualifying it as a public charity. This article describes Schedule A requirements and lists five types of activities that can jeopardize exempt status. A sidebar shows how a new organization can obtain public charity status.
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Ask the Advisor – Q. Do I need to handle promotion issues before I sell my business?
February / March 2011
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 394
Abstract: Among sellers’ many competing obligations and responsibilities during the M&A process, it may be easy to ignore issues such as employee promotions and leadership succession. But if employees are neglected at this critical time, these issues are likely to rear their ugly heads later on. This article examines how to collect the relevant information, evaluate it and attempt to strike the best and fairest balance between the company’s interests and those of employees.
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So you’ve bought a troubled company: Now what?
February / March 2011
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 607
Abstract: If there’s a silver lining to a weak economy, it’s that the M&A market is brimming with bargains for buyers with the cash to acquire them. Financially distressed companies, in particular, can look inexpensive relative to their growth potential. But getting a good price is only part of a successful deal: Buyers must also be able to turn that troubled acquisition around. This article shows how to weigh opportunities vs. risks, and the steps to take following the transaction.
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Getting the most value out of your IP
February / March 2011
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 854
Abstract: In an M&A marketplace currently dominated by strategic buyers, intellectual property (IP) can be a seller’s most valuable asset. It’s critical that potential sellers assess the value of their IP and ensure that they — and not employees or contractors — own it. Also, they should prepare a marketing plan for their IP that matches their buyer’s objectives. This article explains how to catalog IP and put a price on it. A sidebar discusses the importance of verifying IP ownership.
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Ready, set, test! – Before you sell, consider a practice run
February / March 2011
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 648
Abstract: Potential sellers might improve their odds of success by performing a test run, or mock acquisition, first. A test run allows owners to see their company as potential buyers see it, warts and all, and address possible problems before actual buyers find them. This article discusses the steps involved and what sellers need to focus on, such as cash flow and legal liabilities.
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When patent > trademark
February / March 2011
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 412
Abstract: When a manufacturer of round beach towels learned that a distributor was selling similar towels, the owner sued two of the distributor’s retailer customers for unauthorized use of his trademark. On behalf of these customers, the distributor sued the plaintiff to invalidate the mark. The district court ruled in the distributor’s favor, finding that the round beach towel was functional and, therefore, not eligible for trade dress protection. This article explains why the decision was upheld on appeal, and explains that trademark protection is not as strong as patent protection. Jay Franco & Sons, Inc. v. Franek, No. 09-2155, August 11, 2010 (7th Cir.)
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Can a private party enforce a federal statute?
February / March 2011
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 377
Abstract: A patent attorney purchased bow ties marked with numbers for two patents that expired in 1954 and 1955. He brought a qui tam action against the clothier under the false marking statute, which prohibits marking an unpatented article, in a way that indicates the article is patented, for purposes of deceiving the public. But the district court dismissed this particular action, finding that the attorney lacked standing to bring the claim because he’d failed to show that the government had suffered an injury. This article discusses the particulars of the qui tam provision. Stauffer v. Brooks Bros., Inc., Nos. 2009-1428, 2009-1430, 2009-1453, August 31, 2010 (Fed. Cir.)