1041
Showing all 5 results
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Copy that — or not — Congress can restore copyrights to public domain works
August / September 2012
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 1041
Abstract: One might think that, once a copyrighted work enters the public domain, it’s unconditionally available for use from there on out. But the U.S. Supreme Court has held that Congress can restore copyright protection to works that had been in the public domain. This article looks at the legal challenge posed by those who had previously enjoyed free access to such works, and why the Court rejected their arguments. A sidebar discusses the majority opinion’s rejection of the dissent’s concerns about “orphan works” — older and more obscure works that have copyright owners who are difficult or impossible to track down. Citation: Golan v. Holder, No. 10-545, Jan. 18, 2012 (Supreme Court)
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Copy that — or not — Congress can restore copyrights to public domain works
June / July 2012
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 1041
Abstract: One might think that, once a copyrighted work enters the public domain, it’s unconditionally available for use from there on out. But the U.S. Supreme Court has held that Congress can restore copyright protection to works that had been in the public domain. This article looks at the legal challenge posed by those who had previously enjoyed free access to such works, and why the Court rejected their arguments. A sidebar discusses the majority opinion’s rejection of the dissent’s concerns about “orphan works” — older and more obscure works that have copyright owners who are difficult or impossible to track down. Citation: Golan v. Holder, No. 10-545, Jan. 18, 2012 (Supreme Court)
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Exempt or owed overtime pay? — FLSA case reinforces importance of employee classification
May / June 2012
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 1041
Abstract: This article discusses a case in which the plaintiffs, all former sales managers, sued in federal court claiming that they’d been misclassified as exempt "administrative" employees and were entitled to unpaid overtime pay. There follows a description of the three-part test used to determine whether a particular employee is administratively exempt from the Fair Labor Standards Act (FLSA) requirements regarding pay. The article then explains why the court found against the plaintiffs. A sidebar reveals a different outcome in a similar case. Citation: Hines et al. v. State Room, Inc. et al., No. 10-2298, Nov. 28, 2011 (1st Cir.). In re Novartis Wage and Hour Litigation, No. 09-0437-cv, July 6, 2010 (2nd Cir.)
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Impressing your “suitors” with financial information
Year End 2011
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 1041
Abstract: A nonprofit’s financial information has the potential to create a great first impression. A major funder likely will request the organization’s most recent audit or financial statements, along with a copy of the most recently filed Form 990. This information is then plugged into three ratios: a program spending ratio, a fundraising efficiency ratio and a management expense ratio. This article explains the distinctions and considers other financial factors, as well. A sidebar notes that potential funders are often just as interested in the impact a nonprofit makes in the community.
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5 misconceptions surrounding Sec. 1031 exchanges
November / December 2009
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 1041
Abstract: Section 1031 exchanges have become an important tax strategy for real estate investors. These transactions allow investors to exchange properties of a “like kind” and defer any gains on the relinquished properties until they sell the replacement properties. But, despite their popularity, a number of misconceptions remain regarding how they can be structured. This article looks at five misconceptions that cause people to believe that Sec. 1031 exchanges are more restrictive than they actually are. However, as a sidebar explains, excluding gain on a principal residence acquired through a Sec. 1031 exchange is a bit trickier now, thanks to the Housing Assistance Tax Act of 2008.