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Showing 17–22 of 22 results
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A case in point – Measure your borrowers’ performance
Spring 2014
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 619
Abstract: Benchmarking is an insightful analytical tool. It involves comparisons between a company’s performance and industry norms or best practices. But not all borrowers engage in the benchmarking process, because they’re too bogged down with daily operations or unfamiliar with resources. Lenders can add value and protect themselves from financial distress by introducing borrowers to the process. This article offers a hypothetical example of how a lender can aid a borrower, and lists a variety of resources that offer benchmarking data.
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Bam! Pow! Smash! The demise of a comic book artist’s copyright
February / March 2014
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 619
Abstract: The heirs of an artist who had created several comic book heroes served various entities of the publisher with notices purporting to exercise statutory termination rights under the Copyright Act. The publisher claimed that the heirs had no termination rights because all of the drawings were “made for hire” for the company. The question was whether this was true, since it would entitle the employer to be the author for purposes of copyright ownership. This article looks at the appeals court’s application of the “instance and expense test” to make this determination. Marvel Characters, Inc. v. Kirby, No. 11-3333-cv, Aug. 8, 2013 (2nd Cir.)
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Following an “interactive process” under the ADA
November / December 2013
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 619
Abstract: When a warehouse worker with vision problems was ultimately terminated, he filed a charge with the district court, alleging that the company had unlawfully discriminated against him by failing to provide a “reasonable accommodation” for his disability, resulting in his discharge in violation of the Americans with Disabilities Act (ADA). Under ADA regulations, an employer should engage in an interactive “accommodation discovery” process when an employee discloses a disability and expresses a desire for an accommodation. The company had not done so — but neither had the employee suggested an accommodation. As this article explains, that determined the case’s outcome. Wilson v. Dollar General Corp., No. 12-1573, May 17, 2013 (4th Cir.)
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Borrowers are not created equal – Use financial statement reconciliations to compare diverse customers
Spring 2013
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 619
Abstract: “Normalizing” reconciliations to the income statement and balance sheet is necessary when comparing diverse borrowers. A thorough knowledge of accounting helps lenders prepare dissimilar customers’ financial statements for apples-to-apples comparisons and to aid in underwriting decisions. This article offers a basic explanation of this accounting tactic, taking into account varied accounting methods, one-time events and related-party transactions.
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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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Trust your trustee – Choosing a trustee who will carry out your final wishes
November / December 2009
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 619
Abstract: Avoiding probate is a common estate planning objective. One option to help achieve this goal is to establish a living trust, also commonly referred to as a “revocable” or “inter vivos” trust. A living trust allows the transfer of assets to the trust and provides instructions for the distribution of assets after the donor’s death. But it’s necessary to select a trustee to oversee and administer the trust at that time. There are specific duties a trustee must perform, and two types of trustees to consider.