2011
Showing 209–224 of 649 results
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Blurred vision: Trademark dilution standard clarified
August / September 2011
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 551
Abstract: The owners of famous trademarks often face a constant onslaught of parties using marks similar to their famous marks. This occurred in one case in which a clothing manufacturer claimed that another was using a decorative stitching that impaired the distinctiveness of its own famous mark. The U.S. Court of Appeals for the Ninth Circuit clarified the burden of proof required since passage of the Trademark Dilution Revision Act. Levi Strauss v. Abercrombie & Fitch, No. 09-16322, Feb. 8, 2011 (9th Cir.) Thane International, Inc. v. Trek Bicycle Corp., Nos. 00-55293, 00-55599, Sept. 6, 2002 (9th Cir.)
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Better get used to it – Court addresses patent infringement of an information system
August / September 2011
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 970
Abstract: When someone uses another party’s patented invention without authorization, it’s clearly infringement. But what qualifies as “use” when the invention is an information system? This article looks at a recent case in which a plaintiff alleged that another company’s billing system infringed its patent. The U.S. Court of Appeals for the Federal Circuit helped clarify exactly what’s required to “use” a patented information system. A sidebar looks at another question addressed in the same case: What is the difference between making and using an invention? Centillion Data Systems, LLC v. Qwest Communications Int’l, Inc., Nos. 2010-1110, 2010-1131, Jan. 20, 2011 (Fed. Cir.) Akamai Technologies, Inc. v. Limelight Networks, Inc., Nos. 2009-1372, 2009-1380, 2009-1416, 2009-1417, April 20, 2011 (Fed. Cir.)
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Estate Planning Pitfall – You’re cashing in a life insurance policy
August / September 2011
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 263
Abstract: There are a variety of reasons why a life insurance policy may no longer be needed. When cashing in a life insurance policy, a variety of options are available. But each has different financial and tax implications, so it’s important to know the outcomes before taking action. This brief article explores, among other options, surrendering the policy for its cash value, or donating the policy to charity in exchange for a charitable gift annuity and its lifetime income stream.
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Who covers the estate tax bill? Spell it out in an apportionment clause
August / September 2011
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 543
Abstract: To ensure one’s estate tax bill doesn’t fall to the wrong beneficiaries, it’s important that a will or living trust include a carefully crafted tax apportionment clause. A poorly drafted clause may result in the collection of estate taxes from unintended beneficiaries or ambiguity over the payment of taxes, resulting in disputes or litigation. If one fails to plan for estate tax apportionment, the government has a plan. This article examines federal and state law in this regard.
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Don’t overlook generation-skipping transfer tax
August / September 2011
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 1143
Abstract: In 2010, Congress raised the generation-skipping transfer (GST) tax exemption to $5 million through 2012. This provides a significant planning opportunity for those wishing to share their wealth with their grandchildren or other future generations. This article explains what a GST is and gives a brief history of the GST tax. It shows how to leverage the exemption and allocate it where it will do the most good. A sidebar offers an example of the GST tax exemption at work.
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FLPs and FLLCs: To save taxes, you need a nontax purpose
August / September 2011
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 595
Abstract: For a family limited partnership (FLP) or family limited liability company (FLLC) to reduce gift and estate taxes, there must be a legitimate nontax reason for forming one. The IRS will disallow the tax benefits for an FLP set up strictly as an estate planning tool. This article shows how FLPs save taxes and how a person can establish a legitimate nontax purpose for an FLP.
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Financing college tuition with a 529 plan
August / September 2011
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 312
Abstract: An attractive college-savings option that has weathered the recession relatively well is the 529 plan. As this article explains, there are two kinds of 529 plans to choose from. A prepaid tuition plan allows one to prepay all or part of children’s tuition costs at today’s rates. And a college savings plan can provide for more than tuition.
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Under new management (style) – Transform a micromanager into a productive manager
August / September 2011
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 666
Abstract: Taking on extra tasks, being involved in all aspects of the department’s work and providing detailed instructions are qualities of a good manager — but also of a micromanager who can slow productivity and lower employee morale. So how does one distinguish between these two vastly different types of staff members? This article examines that question and shows how to reverse negative behavior.
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An audit survival guide – Timeliness and preparedness can make a difference
August / September 2011
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 693
Abstract: One word that can make taxpayers cringe is “audit.” Although the IRS audited just over 1% of returns in 2010, there are certain triggers that can boost the likelihood of a return being among those targeted. This article describes those factors, the different kinds of audits, how to respond to an audit notice, and how to prepare for an audit.
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Tax-advantaged health care payment options: HSAs and HRAs
August / September 2011
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 823
Abstract: Health Savings Accounts (HSAs) and Health Reimbursement Arrangements (HRAs) are growing in popularity because they’re seen as cost-effective ways to fund health care expenses. HSAs are tax-exempt accounts set up with a qualified trustee to pay for or reimburse qualified medical expenses. HRAs are employer-sponsored programs that reimburse employees. This article looks at the details for each. A sidebar discusses the pros and cons of a third option, the Flexible Spending Account.
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Practical Perspectives: Key financial issues for you and your family – Life settlement piques curiosity of well-read retiree
August / September 2011
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 506
Abstract: In this issue, “Practical Perspectives” takes a look at Donald, a retiree who was piqued by a newspaper article’s report of an arbitration panel requiring an insurance company to pay millions for its involvement with life settlements. Donald was curious because he had a $3 million permanent life insurance policy he might be willing to part with if he could get something for his years of investment. This article describes his financial advisor’s advice.
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Moneylines: News briefs for businesses
August / September 2011
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 333
Abstract: This issue’s “Moneylines” takes a look at a survey finding a decline in the collective health of U.S. workers with employer-sponsored health care insurance; increased IRS scrutiny of the wealthy; and growing optimism among owners of midsize companies regarding hiring and revenue and profit growth.
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Business owners should consider a Roth 401(k)
August / September 2011
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 758
Abstract: The Roth IRA has become a well-known type of retirement plan, but the Roth 401(k) is also a benefits option worth considering. This article explains the Roth 401(k) in relation to Roth IRAs and traditional 401(k)s — particularly in terms of distributions and taxation.
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Estate planning for married couples – Have credit shelter trusts become obsolete?
August / September 2011
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 1199
Abstract: A credit shelter trust (or “bypass” trust) preserves one’s estate tax exemption for eventual tax-free disposition of assets to children while first benefiting one’s spouse for the remainder of his or her life. However, some may feel that this trust is obsolete, due to the recent increase in the estate tax exemption and the availability of exemption “portability.” But, as this article explains, the benefits of this trust should be valuable for years to come. A sidebar explains why those who currently have a credit shelter trust should review the documentary language to make the most of the estate tax exemption, regardless of the amount it may be in the years ahead.
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COMPLIANCE ALERT – Upcoming compliance deadlines:
August / September 2011
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 36
Abstract: A brief list of key September tax reporting deadlines.
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Don’t be sorry — distribute your SAR
August / September 2011
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 360
Abstract: Employer-sponsored defined contribution plans, such as 401(k) plans and welfare benefit health plans, must provide participants with a summary annual report (SAR) each year. This brief article reviews which plans must distribute SARs and the required content.