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Showing 8673–8688 of 10245 results
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The other part of the due diligence story
June / July 2010
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 667
Abstract: In the due diligence process, financial and legal documents are central to understanding any company’s story. But buyers also must investigate their target’s operations to uncover potential deal-breaking issues. Operational due diligence generally can be divided among three key areas — marketing and sales, production, and administration — and this article lists some of the more important documents to request from the seller.
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Middle-market M&A has wind in its sails
June / July 2010
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 751
Abstract: Buyers are beginning to look for acquisition targets again, and strategically positioned middle-market companies are likely to be the big winners in a resurgent M&A market. But middle-market sellers should expect buyers to perform more thorough due diligence. Sellers, therefore, need to devote extra care to this stage. A sidebar to this article explores whether strategic or financial buyers are expected to play a greater role in the year ahead.
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Federal Circuit clarifies penalty for false patent marking
June / July 2010
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 466
Abstract: Claiming a product is patented to help boost sales may seem like a relatively foolproof idea. But when one company sued another for selling an infringing product, the defendant successfully counterclaimed, alleging false marking because the plaintiff’s product lacked a patented element. Patent holders would be wise to avoid such “marking trolls” by reviewing their markings to ensure the patents remain valid and apply to the marked articles.
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Coffee break: Court lowers bar for dilution claims
June / July 2010
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 533
Abstract: When Starbucks sued a company selling “Charbucks” coffee, a district court found that the two marks had not been blurred, largely because the marks weren’t substantially similar. But an appeals court maintained that the degree of similarity between the marks was just one of six nonexclusive factors that should be considered when evaluating blurring claims.
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A game of confusion – Court addresses “likelihood” vs. “absence of actual”
June / July 2010
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 542
Abstract: Trademark disputes typically turn on whether a likelihood of confusion exists between two marks — but, in a case involving the use of two universities’ similar logos, an appeals court held that a lack of evidence of actual confusion isn’t necessarily the final word on the likelihood-of-confusion issue. The court looked at three factors relevant to whether a likelihood of confusion exists: 1) the similarity of trade channels, 2) the care consumers employ when purchasing the goods, and 3) the absence of evidence of actual confusion.
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Is something afoot? “Ordinary observer” test used to determine design patent anticipation
June / July 2010
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 904
Abstract: Design patents can be invalid if the designs aren’t original. But when is a design “anticipated”? When a patent holder sued a retailer for selling an allegedly infringing product, the retailer successfully claimed that the designs were anticipated by a third party’s similar products. On appeal, the patent holder contended that the court had erred by basing its determination only on the ordinary observer test and failing to apply the point of novelty test. But the Federal Circuit concluded that the former must logically be the sole test for anticipation as well as infringement. However, as a sidebar to this article explains, the court did find fault with the district court’s application of the ordinary observer test.
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Estate Planning Pitfall – You haven’t recently reviewed your retirement plan beneficiary designations
June / July 2010
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 283
Abstract: Those who have an IRA or employer-provided retirement plan and haven’t reviewed their beneficiary designations recently may have some that are no longer appropriate. This could result in undesirable consequences, especially if the plan holds substantial wealth. Undesirable income tax consequences also can occur if the tax implications of beneficiary designations aren’t reviewed regularly.
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Should you move your trust?
June / July 2010
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 680
Abstract: In some cases, it may be desirable to move a trust to a more favorable jurisdiction. But moving a trust from one state to another also presents significant risks, so attempting to do so without considering all the benefits, limitations and risks and obtaining professional advice isn’t recommended. This article lists some of the pros and cons, and describes a number of procedures one should be aware of in regard to moving a trust.
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Family matters – Dealing with incapacity guardianship/conservatorship issues and your elderly parents
June / July 2010
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 682
Abstract: If a parent’s mental condition is declining, it may be necessary to make an emotionally difficult decision to have him or her declared incompetent. A judge will then appoint a guardian/conservator to oversee his or her affairs. This article looks at the legal definition of “capacity,” and the role of a legal guardian/conservator. But there are also several areas short of legal guardianship/conservatorship in which one may assist elderly parents.
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Finding stability amid uncertain estate tax law – Defined-value gifts can limit tax exposure
June / July 2010
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 952
Abstract: It’s likely that Congress will overhaul the estate tax regime this year. But regardless of what happens, it makes sense to explore strategies for minimizing gift taxes. One strategy that can be effective is the defined-value gift, which can limit gift tax exposure by providing that any excess value go to a charity or other gift-tax-exempt recipient. The IRS isn’t a fan of these gifts, but they recently have gained approval in the courts, as explained in a sidebar.
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How will health care reform affect your hospital? Here are just a few examples
Summer 2010
Newsletter: Healthcare Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 296
Abstract: The Patient Protection and Affordable Care Act of 2010 will create reforms that indirectly influence every provider and payor entity in the health care system. This short article looks at three of the many ways that hospitals will be affected.
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New standards make qualifying for tax-exempt status harder
Summer 2010
Newsletter: Healthcare Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 728
Abstract: True or not, over the last several years, a perception has developed that not-for-profit hospitals and health systems provide no more charity care than their for-profit counterparts. Such thinking has led to increased scrutiny of tax-exempt health care entities and whether they deserve that status. And the recently enacted health care reform along with an Illinois Supreme Court decision in March may make it harder to qualify for tax-exempt status.
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The board’s role in ensuring quality of care
Summer 2010
Newsletter: Healthcare Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 943
Abstract: Many factors have converged recently that place quality of care and patient safety at the top of the agenda for hospital governing boards. For example, the health care industry is dealing with the patient safety movement, pay-for-performance plans and stricter government regulations. But what should a board’s role be? The Institute for Healthcare Improvement has created more detailed recommendations for the minimum quality-related activities of governing boards of health care organizations. A sidebar to this article discusses fiduciary duty and quality of care.
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It’s a new day – A look at hospital-physician alignment strategies
Summer 2010
Newsletter: Healthcare Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 1030
Abstract: The forces pushing hospitals and physicians to work together more closely are almost overwhelming. Decreasing reimbursements, increasing costs and growing administrative headaches are leading more physicians to actively seek affiliation with hospitals — from casual physician concerns with hospital strategy and operations to full commingling of interests and activities. There are a number of prominent strategies available, including three joint venture models. These offer tremendous benefits, but many business and legal questions need first be considered.
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Travel down the road toward tax savings
June / July 2010
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 323
Abstract: This short article describes instances in which commuting expenses may be deducted, and points out that the 2010 standard rate for business travel in an automobile has been reduced from 2009’s.
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Pieces of the pie – Dividing the family business into separate entities can benefit all
June / July 2010
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 753
Abstract: If a small family business has become big, it may be time to split it into two or more entities. Doing so may be necessary if the company has evolved into two distinct businesses or if heirs are locked in a battle of clashing visions for its future. But before moving forward, it’s important to know how the split will affect tax liability. A split can be a tax-free transaction if the company provides a valid business reason that led to the division. But such splits are complex, especially if they involve an employee stock ownership plan (ESOP). It will first be necessary to check whether a split is allowed under a previous buy-sell agreement. It’s also important to focus on the previous and anticipated business structures and the company’s pre-split tax attributes, along with the impact of a split on personal finances.