829
Showing 1–16 of 20 results
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A slicing opinion – Court cuts trademark registration for Gruyere cheese
August / September 2023
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 829
Abstract: Some Swiss and French cheesemakers recently ran into a brick wall when they attempted to obtain a trademark for the term GRUYERE. There was widespread agreement among the Trademark Trial and Appeal Board (TTAB) and two federal courts that the term is generic and therefore ineligible for trademark protection. This article covers the court’s review of the claim. A short sidebar highlights the trial court’s reliance on the U.S. Food and Drug Administration’s standard of identity when determining whether the term GRUYERE was generic. Interprofession du Gruyere; Syndicat Interprofessionnel du Gruyere. v. U.S. Dairy Export Council; Atalanta Corporation; Intercibus, Inc., No. 22-1041 (4th Cir. March 3, 2023).
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IRS issues proposed regs on UBTI “silo” rules
Year End 2020
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 829
Abstract: Ever since the TCJA changed the rules about UBTI, nonprofits have had questions about just how those rules apply. Now there are proposed IRS regulations that nonprofits with more than one unrelated trade or business can rely on until final regulations are published. This article highlights the regs’ critical components, including elements that have changed from earlier drafts. A sidebar explains how the newly proposed regulations allow an organization’s various investment activities to be treated as one separate unrelated business.
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Cost cutting for sustainability: 3 areas to target
Summer 2020
Newsletter: Law Firm Management
Price: $225.00, Subscriber Price: $157.50
Word count: 829
Abstract: U.S. law firms — of all sizes and practice areas — have had their financial foundations shaken as a result of the COVID-19 crisis. Firms that were flying high less than a year ago now find themselves scrambling to survive the economic fallout. One obvious place to begin is cost-cutting. This article reviews several areas that make likely candidates for cost reductions, while a short sidebar discusses the Association of Certified Fraud Examiners’ recent findings.
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CARES Act can provide nonprofit relief
Summer 2020
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 829
Abstract: The CARES Act, enacted in March 2020, contains several provisions that might help distressed nonprofits weather the storm created by the COVID-19 virus. The following describes several of them, including loan options, workforce retention tax credits, payroll tax and unemployment benefit help, and breaks for individuals and businesses relating to charitable contributions.
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Take cybercrime seriously – Your donors’ identities depend on it
Spring 2019
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 829
Abstract: Financial transactions increasingly are being conducted online — and that includes charitable donations. For nonprofits without the appropriate IT infrastructure and security policies, this means greater cybercrime risk. This article discusses several hacking schemes and how nonprofits can protect against them, even with a limited budget. A sidebar urges organizations to make a cyberattack disaster plan, in the event they’re hacked.
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Lending to formerly bankrupt entrepreneurs
June / July 2018
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 829
Abstract: An entrepreneur’s bankruptcy may overshadow years, or even decades, of prudent financial behavior. When does it make sense to lend to a formerly bankrupt individual or business? This article offers some guidance on how to determine whether the entrepreneur is a good risk, including the importance of broadening the investigation to gain an appreciation of the entrepreneur’s track record both pre- and post-bankruptcy. The article notes that, even if a lender decides not to approve a loan, the entrepreneur’s circumstances, as well as the bank’s loan guidelines, might change and allow for an approval at some point in the future. A sidebar notes the different types of bankruptcy protections.
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What’s in the new tax law for you?
May / June 2018
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 829
Abstract: This article summarizes how the Tax Cuts and Jobs Act (TCJA) is likely to affect individual taxpayers. It lists the new tax brackets and changes to exemptions and deductions, and it explains how the number of taxpayers exposed to the estate tax has shrunk. A sidebar discusses tax credits for children and other dependents under the TCJA.
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Why adding a Roth 401(k) option could boost employee savings
Year End 2017
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 829
Abstract: A decade after they first became available, Roth 401(k) plans are now offered by many employers. Employees are also getting on board — particularly the younger ones — even without fully understanding how they work. This article looks at the pluses and minuses of Roth 401(k)s compared to traditional 401(k)s and Roth IRAs and reviews some data that highlights how employees are reacting to the Roth 401(k) option.
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Indemnification clauses – How to steer your merger clear of lawsuits
October / November 2016
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 829
Abstract: If a liability emerges after a deal closes, who’s responsible: the buyer or seller? Indemnification provisions are designed to answer this question. This article outlines the provisions of the typical indemnification clause and argues that well-crafted clauses are important if the deal parties want to avoid lawsuits in the future. A sidebar defines the “survival period” element of indemnification clauses.
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Improving your risk profile – Make an M&A deal more attractive to lenders
April / May 2016
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 829
Abstract: Lenders have grown more conservative lately. As a result, otherwise qualified borrowers with second-lien loans, significant leverage, diminishing cash and other risky traits may have trouble finding M&A financing. This article suggests tips for buyers to improve their risk profile — such as refinancing second-lien debt. A sidebar explores financing alternatives to traditional lenders.
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Building a stronger bond – How to keep a surety on your side
Winter 2016
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 829
Abstract: To build a successful construction business, contractors must be able to qualify for and win substantial projects. Doing so often requires maintaining or increasing their bonding capacity. The sureties that provide such bonds will look at many factors to determine whether a construction company is truly capable of performing the work. This article describes some of the key factors that sureties look for. A sidebar discusses recent survey results indicating that the skilled labor shortage is far from over.
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How to measure goodwill impairment
November / December 2015
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 829
Abstract: Under U.S. Generally Accepted Accounting Principles (GAAP), public companies that report goodwill on their financial statements must test it at least annually for impairment. This article suggests that even companies opting to avoid quantitative testing by conducting “qualitative” impairment assessments hire a professional valuator. A sidebar notes that, while private companies can now elect to amortize goodwill and certain intangible assets acquired in business combinations, some larger private companies may continue to test for impairment.
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The IRS offers a simpler home office deduction
October / November 2013
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 829
Abstract: Earlier this year, the IRS announced a simplified option, also known as the “safe harbor” option, for calculating the home office deduction. Taxpayers can use the new option in tax years that begin on or after Jan. 1, 2013. This article discusses how this simplified option differs from the regular method of calculating a home office deduction in several ways. However, some might save more tax by sticking with the regular method. And, as a sidebar explains, the home office deduction can be one of several that can trigger the alternative minimum tax.
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Exemption portability not all it’s cracked up to be — Create a credit shelter trust as an alternative
January / February 2012
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 829
Abstract: Married couples who are concerned about estate planning have probably heard about how the 2010 Tax Relief act provided for the “portability” of the estate tax exemption. But, without congressional action, gift and estate tax exemptions will decrease and tax rates will increase — and the portability of exemptions will expire, thereby increasing possible exposure to estate tax liability. However, as this article explains, a credit shelter trust can help protect assets.
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After Kumho – Financial experts continue to face admissibility challenges
November / December 2011
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 829
Abstract: In 1999, the U.S. Supreme Court’s decision in Kumho Tire Co. v. Carmichael clarified that the Daubert criteria for admissibility of expert testimony applies to all types of experts. This article discusses a recent PricewaterhouseCoopers (PwC) study that sheds light on some of the factors that determine the admissibility of expert testimony. A sidebar talks about correlations the study found between the frequency of challenges and whether the expert served the defendant or the plaintiff.
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The promise and potential pitfalls of cross-border deals
Year End 2010
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 829
Abstract: Once a rarity, international M&As are becoming more common every day. But cross-border M&As have even more ways to fall apart than do domestic deals. So sellers interested in attracting a foreign buyer and actually completing a deal must address their buyer’s needs and help them overcome cultural hurdles. This article offers suggestions to help accomplish this, while a sidebar discusses how cross-border deals returned with vigor in 2010.