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Showing 1–16 of 32 results
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Can you undo an irrevocable life insurance trust?
September / October 2023
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 656
Abstract: For years, people have been setting up irrevocable life insurance trusts (ILITs) to avoid estate tax on the death benefits paid out under their life insurance policies. But what if they have an ILIT that they no longer need? This article explains a person’s options for pulling a life insurance policy out of an ILIT or even unwinding the ILIT entirely.
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Are changes coming for the gift and estate tax exemption?
June / July 2023
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 656
Abstract: Under current estate tax law, taxpayers benefit from the most generous gift and estate tax regime in history. But the good times won’t last forever, or at least they’re not designed to. The increase in the exemption amount brought by the Tax Cuts and Jobs Act is scheduled to “sunset” after 2025, so changes could be coming soon. This article explores the evolution of estate tax law and provides gifting strategies.
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TKO: Standing argument in copyright case falls
April / May 2023
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 656
Abstract: A copyright owner can’t give someone an exclusive enforceable right in a live event after the event has already occurred, right? That’s what the defendants in Joe Hand Promotions, Inc. v. Griffith recently contended. But their argument fell short in light of some special circumstances. This article reviews the court’s finding that copyright law allows an owner to sue for infringement of an unregistered copyright as long as it registers the copyright within three months of the broadcast. Joe Hand Promotions, Inc. v. Griffith, No. 21-6088 (6th Cir. Sept. 21, 2022).
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How to up your financial reporting game
Winter 2023
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 656
Abstract: Most contractors would probably rather be on the jobsite than hunched over a spreadsheet. But there’s no denying the key role that accurate and exhaustive financial statements and other reports can play in the success and growth of the business. This article discusses several ways that a construction company can improve at financial reporting.
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How to up your financial reporting game
January / February 2023
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 656
Abstract: Most contractors would probably rather be on the jobsite than hunched over a spreadsheet. But there’s no denying the key role that accurate and exhaustive financial statements and other reports can play in the success and growth of the business. This article discusses several ways that a construction company can improve at financial reporting.
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Prepare for project delays with savvy financial strategies
Summer 2022
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 656
Abstract: No matter how well planned, construction projects don’t always go as anticipated. A job that looks sunny on paper can turn into a hot mess if it experiences serious delays. This article discusses how recognizing common risks and preparing savvy financial strategies can help a construction company avoid disaster if a serious slowdown occurs.
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How to guard against payment app fraud
Summer 2022
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 656
Abstract: Payment apps, also known as peer-to-peer payment services, allow users to make instant payments to individuals and businesses outside of the traditional banking system. Unfortunately, the growing use of payment apps also has led to higher incidences of fraud associated with them. Fraudsters are taking advantage of two of the biggest benefits of using the apps — speed and convenience — and are using them against consumers. This article offers some tips to help consumers avoid being scammed.
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For investing advice, look to the masters
May / June 2022
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 656
Abstract: As experienced investors know, what succeeded last year (or last week) is no guarantee of what will succeed in the future. Some of history’s most-celebrated investors, Benjamin Graham, Peter Lynch and Warren Buffet, are known for staking out a strategy and sticking with it through thick and thin. This article describes their guiding principles.
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Potential trademark injury not enough for federal jurisdiction
April / May 2022
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 656
Abstract: For the first time, the U.S. Court of Appeals for the Federal Circuit recently considered what a trademark challenger must show to establish the standing required under the U.S. Constitution to appeal a decision of the Trademark Trial and Appeal Board (TTAB). This article summarizes the court’s conclusion in Brooklyn Brewery Corp. v. Brooklyn Brew Shop, LLC, which resulted in a mixed bag for one challenger. Brooklyn Brewery Corp. v. Brooklyn Brew Shop, LLC, No. 20-2277 (Fed Cir. Oct. 27, 2021).
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The spousal lifetime access trust – Uncertain economic times call for flexibility
September / October 2020
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 656
Abstract: One of the many lessons resulting from the COVID-19 pandemic and resulting economic downturn is that it’s imperative to build flexibility into your estate plan. Indeed, many people had been taking advantage of the current, record-high gift and estate tax exemption by gifting assets tax-free to family members. But then circumstances drastically changed earlier this year, and many are now much more reluctant to give away substantial amounts of wealth, for fear that they may need access to it down the road. This article explains why a spousal lifetime access trust may work to one’s advantage.
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Code red! Recognize the symptoms of financial distress
August / September 2020
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 656
Abstract: Many businesses are still reeling from the economic downturn triggered by the COVID-19 pandemic. Lenders need to distinguish those businesses whose financial troubles are temporary from those whose operations signal insolvency or other serious problems. This article offers a refresher on the typical warning signs of a borrower’s financial distress, including problems with working capital, credit lines and collateral values.
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What you need to know about the CARES Act and QIPs
July / August 2020
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 656
Abstract: Earlier this year, the Coronavirus Aid, Relief, and Economic Security (CARES) Act corrected a drafting error related to real estate qualified improvement property (QIP). The retroactive correction allows real property owners to depreciate QIP faster. This tax benefit may be especially welcome in light of the economic impact of the novel coronavirus (COVID-19) pandemic. This article covers what real estate professionals need to know.
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Know the warning signs – Monitoring accounts receivable can minimize default risk
June / July 2020
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 656
Abstract: Accounts receivable represent the amount of money that customers owe a borrower for purchases. If a borrower pledges accounts receivable as collateral to qualify for a loan or line of credit, the lender typically claims them to cover losses if the borrower defaults on repaying its debts. But poorly maintained or fraudulent balances hobble lenders’ ability to recover losses. This article discusses the importance of monitoring borrowers’ accounts receivable to ensure they’re legitimate and collectible.
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Filing charges against a fraudster
May / June 2020
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 656
Abstract: After occupational fraud has been discovered, the case might proceed to civil litigation, criminal prosecution, both or neither. This article discusses the options victim-organizations face when fraud strikes and how in-house personnel and external forensic accounting experts can work together to help ensure that law enforcement receives the support it needs to prosecute a white collar criminal.
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Letter of instructions – Make your thoughts crystal clear to your family
April / May 2020
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 656
Abstract: Generally, every estate plan requires a will, but this main attraction may be complemented by other documents, like a letter of instructions. The letter, unlike a valid will, isn’t legally binding, but can be valuable to surviving family members. This article details what a letter of instruction should cover.
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Vetting IP – In M&A, it’s critical to evaluate intellectual property
November / December 2018
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 656
Abstract: From patents to licenses, intellectual property (IP) assets often represent a significant portion of the purchase price in mergers and acquisitions. This article describes how business valuation professionals can help ensure IP assets are valued correctly and that the rights are transferable to a new owner.