2012
Showing 17–32 of 717 results
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Keep your M&A deal’s details under wraps
Year End 2012
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 644
Abstract: Whether intentional or inadvertent, leaks can hurt a deal — even one among privately owned middle-market companies. But this article shows that management can take steps to ensure that confidential information stays that way. Specifically, M&A parties should carefully manage documents and communications technology, and limit the number of participants in the deal process.
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Convincing companies to stop saving and start buying
Year End 2012
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 961
Abstract: Continuing a five-year trend, companies are hoarding cash rather than using it to finance acquisitions. The challenge for sellers is to convince buyers to climb down off their mountains of cash. This article offers ways for companies to minimize perceived risks, enhance their profile and attract attention by targeting strategic buyers and offering nontraditional options to expedite deals. A sidebar discusses seller financing.
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Willful patent infringement standard redefined
Year End 2012
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 533
Abstract: A recent ruling from the U.S. Court of Appeals for the Federal Circuit significantly reshapes the test for willful infringement — and could make it harder to prove. This article discusses the case, which establishes that a court must first make a threshold determination of objective recklessness that considers the reasonableness of the potential defenses. Only if the asserted defenses aren’t reasonable can the jury consider the question of subjective recklessness. Citation: Bard Peripheral Vascular, Inc. v. W.L. Gore & Assocs., 2010-1510, June 14, 2012 (Fed. Cir.)
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The suit must go on — Copyright Act doesn’t preempt TV contract claim
Year End 2012
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 632
Abstract: The Copyright Act can provide much protection. But, as a recent case in the U.S. Court of Appeals for the Second Circuit illustrates, it has its limits. This article discusses the case, in which the court didn’t uphold preemptive protections for a defendant being sued for breach of contract related to copyrightable material. The court concluded that a breach of contract claim including a promise to pay is qualitatively different from a lawsuit to vindicate a right included in the Copyright Act. Therefore, the claim isn’t preempted. Citation: Forest Park Pictures v. Universal Television Network, No. 11-2011-cv, June 26, 2012 (2nd Cir.)
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Barking up the wrong tree: A trademark case
Year End 2012
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 581
Abstract: The owner of a trademark for pet food and treats took issue when a competitor tried to register a similar mark for its own products. The article explains why an appeals court concluded that the marks were sufficiently similar in their overall commercial impression to deny registration. It explains that the court focused on three of 13 “DuPont” factors in reaching its conclusion. Citation: Midwestern Pet Foods, Inc. v. Societe des Produits Nestle S.A., No. 2011-1482, July 9, 2012 (Fed. Cir.)
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A more permissive approach? — New patent test issued for computer-based inventions
Year End 2012
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 1159
Abstract: In the eyes of some, an early 2012 Supreme Court decision seemed to make it harder for the holders of business-method patents to overcome challenges asserting that their inventions are unpatentable abstract ideas. But the U.S. Court of Appeals for the Federal Circuit, in a recent case, appears to indicate a more permissive approach in favor of patentability. This article examines the case, which discusses the question of what constitutes an unpatentable “abstract idea.” But a sidebar looks at a case immediately following in which the Federal Circuit ruled differently. Citations: Mayo Collaborative Svcs. v. Prometheus Laboratories, Inc., No. 10-1150, March 20, 2012 (Supreme Court); CLS Bank Int’l v. Alice Corp. Party Ltd., No. 2011-1301, July 9, 2012 (Fed. Cir.); Bancorp Svcs., LLC v. Sun Life Assurance Co. of Canada, No. 2011-1467, July 26, 2012 (Fed. Cir.)
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Estate Planning Pitfall — You’re unsure whether you need to file a 2012 gift tax return
Year End 2012
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 337
Abstract: Anyone transferring anything of value to another person during 2012 needs to consider whether it’s necessary to file a gift tax return. Some transfers require a return even if no tax is owed. And, in some cases, it’s desirable to file a return even if it’s not required. This article lists criteria that should be a part of the decision.
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Be prepared for a “triggering” event — If you own interests in a closely held business, consider a buy-sell agreement
Year End 2012
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 815
Abstract: A buy-sell agreement provides for the disposition of each owner’s business interest after a “triggering event,” such as death, disability, divorce, termination of employment or withdrawal from the business. However, to be effective, the agreement must include the appropriate provisions. This article discusses the benefits of buy-sell agreements and the three types available. It also examines some of the tax and valuation issues involved.
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Is your IRA safe from creditors?
Year End 2012
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 628
Abstract: If a substantial portion of a person’s wealth is in one or more IRAs, protecting the assets in those accounts is critical to his or her estate plan. IRAs provide significant benefits, including tax-deferred wealth accumulation during life and, with proper planning, during the lives of the IRA’s beneficiaries. This article examines the extent to which IRAs are protected from creditors, depending on such factors as whether the claims are brought in a bankruptcy context, the IRA owner’s state and whether the IRA is an “inherited IRA.”
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The spousal lifetime access trust: A safety net in uncertain times
Year End 2012
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 1100
Abstract: There’s a lot of uncertainty about the future of the federal estate tax regime — in particular the $5.12 million federal gift and estate tax exemption set to expire. A spousal lifetime access trust (SLAT) can provide a last-minute strategy to take advantage of the high exemption before it potentially is reduced. Regardless of the exemption’s fate, a SLAT can continue to be a valuable tool to help a spouse remove significant wealth from his or her estate while providing a safety net in the event financial circumstances change. This article explains how a SLAT works and points out important planning considerations. A sidebar warns not to run afoul of the reciprocal trust doctrine when a couple considers set up two SLATs.
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3 year end tax planning tips for any tax environment
Year End 2012
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 467
Abstract: The latter months of 2012 have seen much uncertainty about what will happen with various tax rates and breaks in 2013. But whatever the 2013 tax environment, this article offers three 2012 year end tax tips. Specifically, they involve bunching medical expenses, making annual exclusion gifts, and contributing to an IRA.
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Dollars and sense: Helping kids learn to manage money
Year End 2012
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 791
Abstract: Money can be a sensitive family topic, but there are a number of steps parents can take to help their kids learn sound money management. This article offers a variety of age-appropriate strategies for teenagers, middle-schoolers, grade-schoolers — even preschoolers. The payoff? Kids who can intelligently manage their finances are less likely to expect help from their parents.
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How to ensure compensation is fair — Add uniformity to your family business’s pay scale
Year End 2012
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 731
Abstract: Family business owners face some difficult decisions when it comes to setting a pay scale that’s fair to all employees — including nonfamily members. This article presents guidelines that can help ensure a compensation package meets every employee’s needs. It discusses compensation issues both within the family and between family and nonfamily employees.
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All in the family — The ins and outs of the FMLA
Year End 2012
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 689
Abstract: Many employers have a general understanding of the Family and Medical Leave Act of 1993, but the particulars can be a bit fuzzy. Because missteps in FMLA compliance can lead to conflicts with employees and even costly lawsuits, it’s important to be familiar with the requirements. This article offers a primer on several significant provisions involving who can qualify and under what circumstances.
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Practical Perspectives: Key financial issues for you and your family — Careful caregiver learns about Medicaid planning
Year End 2012
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 487
Abstract: In this issue, “Practical Perspectives” discusses the case of Rita, who worried about possibly having to place her mother in a nursing home. With long-term care insurance not being an option, she visited her financial advisor, who discussed Medicaid planning — including the option of creating an irrevocable trust.
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Moneylines: News briefs for businesses
Year End 2012
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 330
Abstract: This issue’s “Moneylines” takes a look at “activity-based billing,” which charges customers on the basis of how they use a product or service; a survey regarding the importance of company culture; and the risks involved with employees using personal computerized devices to perform job duties.