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Showing 8209–8224 of 10245 results
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Patentability after Bilski – USPTO issues interim guidance on process claims
February / March 2011
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 772
Abstract: In a landmark decision last year, the U.S. Supreme Court held that the machine-or-transformation test isn’t the sole test for determining whether a business method or similar process is patentable. In light of that ruling, the U.S. Patent and Trademark Office (USPTO) issued interim guidance providing valuable insight on the types of claims that might qualify for patents. This article discusses the factors that favor patentability, along with those factors that oppose it. Bilski v. Kappos, No. 08-964, June 28, 2010 (Supreme Court)
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Any given Sunday – Fourth Circuit makes the call on fair use
February / March 2011
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 919
Abstract: When an artist’s drawing was “mistakenly” used in the production of a professional football team’s logo during the team’s first seasons, the Fourth Circuit affirmed a jury’s verdict that the artist’s copyright had been infringed. The artist subsequently sought an injunction prohibiting all current uses of the logo and requiring destruction of all items with it, including several highlight films. The defendants claimed fair use. This article discusses the four factors that may be used to determine whether a particular use is fair. Although the court decided in favor of the plaintiff, a sidebar discusses how it ruled differently regarding use of the logo in the team’s headquarters. Bouchat v. Baltimore Ravens Limited Partnership, No. 08-2381, Sept. 2, 2010 (4th Cir.)
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Estate Planning Pitfall – You’re unsure whether life insurance proceeds will be tax free
February / March 2011
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 220
Abstract: Typically, proceeds from life insurance policies are income-tax free. The bigger risk is that life insurance proceeds will be subject to estate taxes. This brief article discusses how having an irrevocable life insurance trust (ILIT) hold the policy can be a highly effective way to avoid estate taxes on life insurance proceeds.
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Can a SCIN allow you to reach estate planning goals?
February / March 2011
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 642
Abstract: When creating or revising an estate plan, it’s important to consider the status of one’s health, because life span can affect certain strategies. Someone in good health doesn’t have to worry too much about the mortality risk inherent in, say, a grantor retained annuity trust. But someone whose health is on the decline and thinks they won’t reach their actuarial life expectancy should consider looking for alternatives with less mortality risk. This article considers a self-canceling installment note (SCIN) as an option.
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3 postmortem strategies that add flexibility to your estate plan
February / March 2011
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 834
Abstract: In recent years, estate planning has been complicated by uncertainty over the future of the federal gift and estate tax regime. But even when estate tax rates and exemption amounts are predictable, changing family circumstances make planning a challenge. Fortunately, there are several postmortem strategies a family can use to ensure that the deceased’s wishes are carried out. This article takes a closer look at three such strategies: disclaimers, spousal right of election and QTIP trust.
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Tax Relief act provides temporary certainty for your estate plan
February / March 2011
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 960
Abstract: In recent years, estate planning has been a challenge. The recently enacted Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010 provides welcome certainty in regard to estate planning, but only through 2012. This article looks at the estate tax regime that has been in effect since 2001, and how the new Tax Relief act affects it. A sidebar chart lists the specific exemptions and rates in effect for 2009 through 2013 for gift, estate and generation-skipping transfer (GST) taxes.
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Community involvement – Reaching out to the neighborhood can benefit family businesses
February / March 2011
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 514
Abstract: This article looks at the fictitious case of George and Linda, small-business owners who realize that they can’t match the prices offered by big-box retailers. To compete, they decide to become more involved in the community. This article shows how fostering strong connections to the community can keep customers coming back.
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(Don’t) charge it! Educate your college-age child on the downsides of credit card debt
February / March 2011
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 678
Abstract: Students’ understanding of credit is becoming just as important as their ability to write top-notch term papers. Without it, today’s college students could be setting themselves up with debt loads (not even counting student loans) that may take years to pay off and hinder their ability to purchase cars or homes, or even to start their careers. This article offers tips for showing new students how to use credit cards responsibly. A sidebar shows how the Credit Card Accountability, Responsibility and Disclosure Act of 2009 offers college students new protections from overzealous credit card marketers.
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Business tax credits are now more powerful
February / March 2011
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 784
Abstract: It’s particularly critical this year for small businesses to look at general business credits, because changes to the credit carryback rules under the Small Business Jobs Act of 2010 (SBJA) can benefit those that are eligible. This article explains the definition of “eligible small businesses,” the different types of credits involved, and how to use them. A sidebar discusses increases in the Section 179 expensing limit.
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Tax saving opportunities plentiful under 2010 Tax Relief act
February / March 2011
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 619
Abstract: With many of the tax breaks under the 2001 tax act set to expire after 2010, Congress passed and the President signed into law the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 in December. The act extends and expands a wide variety of tax breaks for individuals and businesses. This article focuses on some of the provisions most relevant to higher-income taxpayers.
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Practical Perspectives: Key financial issues for you and your family – Couple considers options with 529 plan
February / March 2011
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 500
Abstract: This issue’s “Practical Perspectives” features Bob and Marjene, who opened up a 529 college savings plan for their son — only to watch the recession decrease the value of their account so that they were now $10,000 underwater. But their advisor urged them not to give up on their 529 without considering all the good it could still do.
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Moneylines: News Briefs for Businesses
February / March 2011
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 323
Abstract: This issue, “Moneylines” takes a look at help for small-business owners looking to implement and maintain retirement plans; why subcontracting can be a worthwhile means of attracting federal contracts; and how smart phones may soon surpass laptops for business users.
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A creeping problem – Don’t let a bad personal credit rating sneak up on you
February / March 2011
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 727
Abstract: During unsettling economic times, debt can pile up fast. Just a few late payments can significantly hurt a credit score, and simply having more account numbers in circulation can increase vulnerability to credit card fraud and identity theft. This article discusses steps to take that can reduce both these threats.
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Returning to the source – A strong cash flow begins with your customers
February / March 2011
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 1162
Abstract: The source of every company’s cash flow is its customers — and it’s with them that owners can pinpoint ways to keep their business liquid. Improving accounts receivable collections is generally the most immediate way to improve cash flow, but this article also shows how to strengthen relationships and improve marketing efforts. A sidebar discusses sound cash flow management.
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COMPLIANCE ALERT – Upcoming compliance deadlines:
February / March 2011
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 81
Abstract: A brief list of key tax reporting deadlines up to April 15.
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2011 vs. 2010 retirement plan limits
February / March 2011
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 106
Abstract: This brief chart highlights numerous retirement plan limits. Due to the economic malaise, the limits for 2011 remained the same as for 2010.