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Families of patents could face more double-patenting challenges
February / March 2024
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 853
Abstract: Can a patentee extend a patent term for the same invention by claiming a second patent for claims that aren’t “patentably distinct”? This is known as obviousness-type double patenting (ODP). This article reviews a decision that recently resolved a long-standing question about the interplay between ODP challenges and patent term adjustments (PTAs) granted by the U.S. Patent and Trademark Office (USPTO) because of delays in patent processing. A brief sidebar highlights the court’s dismissal of the patentee’s equitable arguments against an ODP rejection. In re Cellect, LLC, No. 22-1293 (Fed. Cir. Aug. 28, 2023).
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Verition Partners Master Fund Ltd. v. Aruba Networks, Inc. – Court turns to stock price as best evidence of fair value
March / April 2019
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 853
Abstract: In recent years, Delaware’s Supreme Court has shown its preference, under the right circumstances, for market-based indicators of value in statutory appraisal cases. This article summarizes a recent dissenting shareholders case in which the court concluded that the best evidence of fair value was the target company’s unaffected stock price. Conversely, a sidebar highlights another case in which the court relied on an expert’s discounted cash flow analysis in the absence of reliable market-based indicators of value. Verition Partners Master Fund Ltd. v. Aruba Networks, Inc., Delaware Ch., C.A. No. 11448-VCL, February 15, 2018 Dell, Inc. v. Magnetar Global Event Driven Master Fund Ltd, Del., 177 A.3d 1, 2017 Blueblade Capital Opportunities LLC v. Norcraft Companies, Inc., Delaware Ch., C.A. No. 11184-VCS, July 27, 2018
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Verition Partners Master Fund Ltd. v. Aruba Networks, Inc. – Court turns to stock price as best evidence of fair value
March / April 2019
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 853
Abstract: In recent years, Delaware’s Supreme Court has shown its preference, under the right circumstances, for market-based indicators of value in statutory appraisal cases. This article summarizes a recent dissenting shareholders case in which the court concluded that the best evidence of fair value was the target company’s unaffected stock price. Conversely, a sidebar highlights another case in which the court relied on an expert’s discounted cash flow analysis in the absence of reliable market-based indicators of value. Verition Partners Master Fund Ltd. v. Aruba Networks, Inc., Delaware Ch., C.A. No. 11448-VCL, February 15, 2018 Dell, Inc. v. Magnetar Global Event Driven Master Fund Ltd, Del., 177 A.3d 1, 2017 Blueblade Capital Opportunities LLC v. Norcraft Companies, Inc., Delaware Ch., C.A. No. 11184-VCS, July 27, 2018
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You can save on taxes via some year-end moves
Fall 2017
Newsletter: Auto Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 853
Abstract: This article offers some year-end tax-saving strategies. Discussed is writing off assets, such as uncollectible accounts receivable, depreciated used vehicles and auto parts. Taking advantage of Section 179 expensing also is highlighted, as is carefully timing the payment of year-end bonuses and vacation pay and other moves. A sidebar discusses the benefits of a cost segregation study.
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Ready, set — grow!
June / July 2017
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 853
Abstract: It’s one thing for business owners to expect to grow their companies. But it’s another thing entirely to get from here to there. This article provides some commonsense guidelines to help owners achieve their growth goals, including developing a growth strategy, implementing solid processes and controls, and staying current with the latest technology. The article points out that, without ongoing strategic planning and communication, it’s easy to miss changes that might prompt necessary modifications to the company’s business practices. A sidebar notes the importance of fostering solid relationships with lenders and investors.
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Cost management – Boost profits by shrinking expenses
May / June 2017
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 853
Abstract: Cutting and controlling costs is as consequential to boosting profits as increasing sales — if not more so. Thus, expense management should be a high priority for a dealership’s managers. This article looks at areas that may be prime targets for expense shrinking, including centralized purchasing, payroll and benefits, advertising, and floor plan interest. A sidebar focuses on how to avoid floor planning mistakes.
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Non-GAAP financial measures: Handle with care
Year End 2016
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 853
Abstract: For years, public companies have used non-GAAP financial measures to provide investors, analysts and other financial statement users with a clearer picture of their financial performance. In May 2016, the SEC updated its Compliance and Disclosure Interpretations (C&DIs) regarding non-GAAP measures. This article highlights the SEC’s guidance. A sidebar discusses a new non-GAAP tool for audit committees.
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The new rule on overtime – Implications for construction companies
Fall 2016
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 853
Abstract: In May 2016, the U.S. Department of Labor finalized its controversial “overtime rule,” which doubles the minimum salary an employee must receive in order to qualify for the “white collar” exemption from overtime pay. According to the National Association of Home Builders, approximately 100,000 construction supervisors will be eligible for overtime under the new rule, currently scheduled to take effect December 1, 2016. This article offers an overview of the new rule. A sidebar warns of the dangers of employee misclassification.
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Alternate valuation date – Flexible postmortem planning a plus when markets are volatile
August / September 2016
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 853
Abstract: Many people may assume that filing a federal estate tax return is pretty cut-and-dried. The executor or professional representative completes the return, pays the requisite amount of tax, if any, and that’s the end of the matter. However, a savvy move by an executor might save a wealthy family hundreds of thousands of estate tax dollars by making a timely election to use the “alternate valuation date” for assets. This article explains the qualifications to make the election and offers a fictional example of how the election can work in beneficiaries’ favor.
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Internal controls are vital in guarding against fraud
Spring 2016
Newsletter: Auto Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 853
Abstract: Traditionally, dealerships have been susceptible to fraud due to their relatively small financial and accounting staffs, the large sums of cash kept on hand, a high volume of transactions, and their highly marketable inventories. Growing sales and revenue in today’s environment can present even more opportunities for dishonest employees to embezzle funds. This article explains some of the key principles governing the internal controls that guard against fraud. A sidebar discusses a list of 50 common dealership embezzlement schemes.
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What could be simpler? SIMPLEs make it easier for small employers to offer a retirement plan
Year End 2014
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 853
Abstract: Providing an employee retirement plan can be challenging, especially for smaller companies. But SIMPLEs — Savings Incentive Match Plans for Employees — are, as their name suggests, simpler to set up, contribute to and maintain than many other plans. This article discusses eligibility criteria and decisions that must be made regarding choosing a trustee and the manner of contributing to employees’ accounts. But a sidebar mentions a few drawbacks of SIMPLEs.
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Those who take care of others … should take care of their retirement benefits, too
Spring 2010
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 853
Abstract: Any physician getting ready to retire, or simply move to another practice, will need to decide what they want to do with their retirement account from the job they’re leaving. Options include taking a lump-sum distribution, making a direct rollover into a traditional IRA or to a new employer’s 401(k) plan, or leaving the assets where they are. But there are pros and cons involved, depending on one’s age, income and retirement goals.
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“For Sale: Auto Dealership” – How to get your business ready for your retirement
July / August 2008
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 853
Abstract: Thinking of retiring? If so, there may be one thing standing between you and your golden years: your dealership. This overview will tell you what you’ll need to consider before putting your dealership on the selling block.