2012
Showing 593–608 of 717 results
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Ask the Advisor – Q. Should I consider a “handshake” agreement?
February / March 2012
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 450
Abstract: Although most M&A transactions involve multiple phases and extensive negotiations, some companies turn handshake agreements into actual deals. Typically made between two CEOs or owners, this type of agreement can be a viable option for certain types of companies. But, as this column explains, the timing and conditions must be right.
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The ins and outs of seller checklists
February / March 2012
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 792
Abstract: Before embarking on a sale, companies should try to visualize the kind of buyer they want. At the same time, they need to determine whether they’re capable of attracting that ideal candidate. Seller checklists, one internal and one external, can make this process easier. Although the two lists complement each other, one focuses on buyers’ qualities, the other on the seller’s. This article discusses some of the items that should be on the internal list (growth potential, debt load) and some that should be on the external list (strategic vs. financial buyer; location and workforce).
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Case studies — When due diligence findings threaten a deal
February / March 2012
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 657
Abstract: In most cases, sellers make accurate financial and legal representations to potential acquirers. But what should buyers do when they uncover a serious — and previously undisclosed — issue that threatens the value of their deal? This article describes four due diligence scenarios and how buyers acted on their findings.
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Making a merger of rivals work
February / March 2012
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 893
Abstract: A merger of rivals can be challenging, so both parties need to plan for special integration and cultural issues. This article examines some of these, such as fostering a message of unity, respecting each company’s culture, and allocating jobs in a manner that’s fair and merit-driven. A sidebar lists three types of corporate cultures and how they’re likely to integrate with one another.
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Using survey results in false advertising claims
February / March 2012
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 541
Abstract: False advertising lawsuits often rely on consumer survey evidence to show that advertising claims are misleading. So it wasn’t surprising that one liquor company used a consumer survey to claim that a competitor’s “Havana ClubTM” rum misled consumers into believing that the rum was made in Cuba, even though the label specifically identified Puerto Rico as the source. But this article shows that, in this case, a survey wasn’t enough. Citation: Pernod Ricard USA, LLC v. Bacardi U.S.A., Inc., No. 10-2354, Aug. 4, 2011 (3rd Cir.)
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Court shelves first-sale doctrine for foreign-made works
February / March 2012
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 552
Abstract: It’s well-settled law that the owner of a lawfully purchased copyrighted work is generally free to resell that copy of the work without restriction. But what if the work was made overseas? This article discusses a U.S. Court of Appeals ruling holding that foreign-made works can’t be so freely resold. This potentially far-reaching ruling could restrict resale of a wide range of products produced abroad. But the court acknowledged a tension between two different sections of the Copyright Act, which could ultimately lead to a review by the U.S. Supreme Court. Citations: John Wiley & Sons, Inc. v. Kirtsaeng, No. 09-4896, Aug. 15, 2011 (2nd Cir.); Omega S.A. v. Costco Wholesale, Nos. 07-55368, 07-56206, Sept. 3, 2008 (9th Cir.)
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Transaction denied — Federal Circuit addresses software patentability
February / March 2012
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 859
Abstract: The patentability of software applications is by no means certain. This article looks at a recent decision handed down by the U.S. Court of Appeals for the Federal Circuit. The court’s ruling addresses the role and application of the so-called machine-or-transformation test for the patentability of method claims. In so doing, it took into account a Supreme Court ruling that the machine-or-transformation test isn’t the exclusive check for patentability of claims. Citations: CyberSource Corporation v. Retail Decisions, Inc., No. 2009-1358, Aug. 16, 2011 (Fed. Cir.); Bilski v. Kappos, No. 08-964, June 28, 2010 (Supreme Court)
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The America Invents Act — Key components of the patent reform law
February / March 2012
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 998
Abstract: When President Obama signed the Leahy-Smith America Invents Act (AIA) last fall, it marked the culmination of a years-long reform process. This article discusses several key components of the law that will significantly affect the patent prosecution and review processes. Specifically, it shows how the AIA shifts the U.S. patent system from a first-to-invent priority scheme to a first-inventor-to-file scheme and implements entirely new procedures for challenges to the validity of an issued patent. A sidebar explains why patent ownership could get more expensive.
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Estate Planning Pitfall — You own a high-cash-value insurance policy on your own life
February / March 2012
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 367
Abstract: A person who owns a life insurance policy that has built up a sizable cash value should realize that the death benefit will be included in their taxable estate. Depending on the size of the policy and the applicable estate tax exemption when the owner dies, the tax bill could be substantial. One option to avoid this is to transfer the policy to an irrevocable life insurance trust (ILIT). This article discusses what’s involved.
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Privacy, please! — Keep family matters out of the public eye by avoiding probate
February / March 2012
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 766
Abstract: Although probate can be time consuming and expensive, perhaps its biggest downside is that it’s public — anyone who’s interested can find out the details of an estate and its distribution. It can also draw unwanted attention from disgruntled family members who may challenge the disposition of assets, as well as from other unscrupulous parties. The good news is that, by implementing the right estate planning strategies, it’s possible to keep much or even all of an estate out of probate. This article shows how, while a sidebar notes that a living trust can be an effective tool for larger estates to avoid probate.
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Consider a “stretch” to maximize and preserve IRA benefits
February / March 2012
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 882
Abstract: One of the great benefits of an IRA is that contributions can grow and compound on a tax-deferred basis for years. Distributions are taxable, but there’s no requirement to withdraw any funds until April 1 following the year in which the holder turns age 70½. By structuring the IRA as a “stretch IRA,” you can allow it to last as long as possible. This article shows how a stretch IRA works and the tax benefits it offers for a beneficiary. Or, one can designate a trust as beneficiary.
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Does your trust need a protector?
February / March 2012
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 903
Abstract: Typically, to achieve the greatest tax savings, trusts must be irrevocable. But it can be disconcerting to relinquish control over assets placed in a trust, particularly if one expects that Congress will continue to modify the tax laws. One potential solution is to appoint a “trust protector” to oversee the trustee’s activities and to provide flexibility to adapt the trust to changing laws and circumstances. This article explains the protector’s role and the benefits of having one, along with cautions that should be observed. A sidebar lists specific powers of a trust protector.
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Education expenses — Earning credit where credit is due
February / March 2012
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 342
Abstract: For those who are paying for postsecondary education expenses, tax credits can provide valuable savings. Unlike deductions, which reduce the amount of income that’s taxed, credits reduce one’s tax bill dollar for dollar. But modified adjusted gross income (MAGI)-based limits apply. This short article takes a look at the American Opportunity credit and the Lifetime Learning credit.
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Ready to retire? — An ESOP can help pave the way
February / March 2012
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 759
Abstract: How can a business owner convert some of his or her company wealth into cash to help pay for retirement? Many C corporation owners have found that an Employee Stock Ownership Plan (ESOP) — a qualified retirement plan, similar to a profit sharing or 401(k) plan — can help pave the way to a comfortable future. This article describes how an ESOP works and the advantages it offers. A sidebar notes that ESOPs can work for S corporations, too.
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The multigenerational workforce — How to lead your team effectively
February / March 2012
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 865
Abstract: As a growing number of older workers postpone retirement or return to work, more companies are discovering that their employee rosters include individuals from roughly four generations. This shift in the workplace can present both benefits and challenges. This article describes general characteristics of these generations and offers guidelines for companies to effectively manage both employees who may have grown up without a television and those who never knew life without a home computer.
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Practical Perspectives: Key financial issues for you and your family — Divorcee seeks tax relief under innocent spouse rules
February / March 2012
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 512
Abstract: This issue’s “Practical Perspectives” looks at the case of Roxanne, who discovered that her ex-husband had failed to report thousands of dollars in income and the two owed the federal government a substantial sum in back taxes, interest and penalties. But her advisor explains that she could find recourse under Section 6015 of the IRS Restructuring and Reform Act of 1998, better known as the “innocent spouse rules” — though it wouldn’t be easy.