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Keeping credit viable during a crisis – CARES Act helps community banks assist their borrowers
Summer 2020
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 883
Abstract: In response to the coronavirus (COVID-19) pandemic’s negative impact on the U.S. and global economies, federal lawmakers have taken a number of steps to stimulate the economy and sustain credit flow — including passing the Coronavirus Aid, Relief, and Economic Security (CARES) Act. This article discusses several of the act’s provisions designed to help community banks extend credit to struggling businesses and individuals. A sidebar looks at whether banks might be entitled to refunds of prior years’ taxes.
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You can’t take it with you – Making the most of tax carryovers
July / August 2017
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 883
Abstract: For many tax losses, deductions and credits, there are limits on how much a person can claim in a given year. Often, unused tax attributes — including passive activity losses, capital losses, charitable deductions and net operating losses — can be carried forward to future tax years. But what happens to these carryovers when someone dies? In some cases, they can be used on the deceased’s final income tax return. Otherwise, they’re lost forever. This article examines the tax treatment of certain carryovers and details the planning opportunities available. A sidebar addresses how to determine the spouse to which carryovers are attributable.
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The Halo effect – Appeals court upholds enhanced damages for willful infringement
February / March 2017
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 883
Abstract: The article discusses a Federal Circuit Court “test drive” of the U.S. Supreme Court’s June 2016 Halo Electronics, Inc. v. Pulse Electronics, Inc. ruling. Halo had rejected the notion that patent infringers can escape liability for enhanced damages if they muster a reasonable defense at trial. As the appeals court’s decision made clear, infringers can’t conjure defenses at trial to evade enhanced damages. A sidebar talks about how the same court clarified the potential weight of secondary considerations of nonobviousness. Halo Electronics, Inc. v. Pulse Electronics, Inc. No. 14-1513, June 13, 2016 (U.S.) WBIP, LLC v. Kohler Co., No. 15-1038, -1044, July 19, 2016 (Fed. Cir.)
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Construction market trends – Energy sector continues to generate buzz
November / December 2015
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 883
Abstract: The energy sector was one of the first industries to bounce back from the Great Recession, and one of the few that have been consistently thriving for several years. This article describes some of the opportunities for contractors in energy, as well as a major challenge in the form of labor market competitiveness. A sidebar covers the recently proposed Clean Power Plan, which will set national standards to limit carbon pollution from power plants and may also generate construction work.
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Supreme Court issues pro-developer land-use ruling
January / February 2014
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 883
Abstract: Developers applying for land-use permits often feel frustrated, even victimized, when government agencies make demands for money or property as conditions of permit approval. The U.S. Supreme Court, however, has made it easier for developers to challenge such demands in court. This article discusses a case in which a Florida real estate developer felt that the state’s conditions for granting a permit for a development project were excessive. The Court agreed, believing that the state’s stance violated the Fifth Amendment right to just compensation for property. A sidebar discusses the opposing view in this 5-4 decision.
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On the horizon – Contractors must prepare for impending health care penalties
July / August 2013
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 883
Abstract: On Jan. 1, 2014, major provisions of the Patient Protection and Affordable Care Act will go into effect. This includes implementation of a state-level insurance marketplace and new requirements, penalties, and tax subsidies for individuals and employers designed to ensure compliance. This article goes over some of the details that small and large employers — and employees as well — should be mindful of. A sidebar reveals that defined-contribution health plans are gaining traction.
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The brighter side of capital losses – There’s opportunity in that red ink
July / August 2011
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 883
Abstract: Capital losses are an almost inevitable part of investing. But they can be used to lower tax liability and reposition one’s portfolio. This article explains the basics of capital losses, including the “wash sale rule” that disallows some losses, and shows how to incur capital losses without running afoul of the rule. A sidebar discusses the implications of Congress’s two-year extension of the 15% rate on long-term capital gains.
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Justifiable risk? The dangers and rewards of cross-border acquisitions
October / November 2008
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 883
Abstract: International acquisitions can provide companies with many advantages, including a broader customer base, cross-selling opportunities, new distribution channels and improved access to rapidly developing markets. But even as overseas M&As offer these potential rewards, they also present serious risks such as costly cultural misunderstandings, imprecise valuations, and inflation, exchange rate and tax issues that reduce anticipated profits.