2013
Showing 161–176 of 735 results
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Paralegals may hold the key to profitability
Fall 2013
Newsletter: Law Firm Management
Price: $225.00, Subscriber Price: $157.50
Word count: 682
Abstract: Although the roles and responsibilities of paralegals (or legal assistants) can differ widely by firm, these employees ideally spend minimal time performing clerical or other administrative work. By the same token, firms must be careful not to give their paralegals work that should be handled by lawyers. This article explains how to get this balance right.
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Putting a price on your firm – How professional valuators appraise law practices
Fall 2013
Newsletter: Law Firm Management
Price: $225.00, Subscriber Price: $157.50
Word count: 881
Abstract: Many situations can trigger the need for a law firm’s appraisal — including insurance coverage, a partner’s divorce, capital buy-ins of new partners, firm dissolution and mergers. There are specific ways that law firms create — or diminish — value. This article discusses some of these “value drivers” and how the three most common business valuation methods are applied. But, as a sidebar notes in regard to one divorce case, valuators often disagree about the same professional practice interest.
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Case dismissed: “ibooks” mark isn’t protected
October / November 2013
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 434
Abstract: After Apple announced it would be offering e-reader software called “iBooks,” a small publisher of an imprint labeled “ibooks” sued. But, as this article explains, the district court held that the plaintiff had failed to present sufficient evidence to show that its mark was entitled to trademark protection or was likely to suffer from reverse confusion with the “iBooks” mark.
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You reap what you sow – Patent exhaustion defense doesn’t stir Supreme Court
October / November 2013
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 621
Abstract: After a farmer went to great lengths to devise a complex planting and harvesting practice to evade the terms of a licensing agreement, the seed manufacturer sued him. Although the farmer had violated the license terms by planting the purchased seed over eight seasons instead of just one, he claimed that he was protected by the “patent exhaustion” doctrine, which gives the purchaser of a patented article, or any subsequent owner, the right to use or resell that article. This article explains why the Court rejected that defense — at least in this case.
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Are wireless carriers liable for user infringement?
October / November 2013
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 506
Abstract: Today’s technology makes it easier than ever to infringe copyrighted material. But can the providers of that technology be found liable for its users’ infringement? This article looks at a case in which a seller of commercial multimedia-messaging content, after finding that users were resharing content without permission or compensation, alleged that the carrier vicariously infringed its content and induced others to do so. But the U.S. Court of Appeals for the Ninth Circuit determined that, because the plaintiff had failed to establish the necessary specific knowledge of infringement, its contributory copyright infringement claim also failed.
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The final round – Supreme Court addresses patentability of genes
October / November 2013
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 939
Abstract: It’s a case that had the biotech industry on pins and needles for years. At stake was whether naturally occurring DNA segments were patentable. In the final round, the U.S. Supreme Court found that they were not. But the finding didn’t apply to synthetic, man-made DNA. This article examines the case as it proceeded through the district and circuit courts, and ultimately the Supreme Court, which found that synthetically created “cDNA” didn’t present the same obstacles to patentability as naturally occurring, isolated DNA segments did. A sidebar discusses the circuit court’s ruling on the lawsuit’s method claims, which weren’t pursued before the high court.
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Estate Planning Pitfall – A beneficiary designation or joint title overrides your will
October / November 2013
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 253
Abstract: Inattention to beneficiary designations and jointly held assets can quickly unravel an estate plan. Many don’t realize that their will doesn’t control the disposition of “nonprobate assets,” such as life insurance policies, retirement plans and IRAs, jointly owned real estate, joint bank or brokerage accounts, payable on death (POD) accounts, and transfer on death (TOD) securities. This article explains how to better control the disposition of assets.
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Using an FLP or LLC? – Beware the step transaction doctrine
October / November 2013
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 720
Abstract: Either a family limited partnership (FLP) or a limited liability company (LLC) can allow the transfer of a significant amount of wealth to the next generation at a discounted value for gift tax purposes. But if the IRS invokes the step transaction doctrine on the FLP or LLC, the tax outcome may be different from what was intended. This article discusses the doctrine and how to avoid running afoul of it.
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Estate planning for same-sex spouses – What the Supreme Court’s DOMA ruling means
October / November 2013
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 799
Abstract: In June, the U.S. Supreme Court ruled unconstitutional Section 3 of the Defense of Marriage Act, which restricted the definition of “marriage” to a legal union between a man and a woman. Same-sex married couples are now eligible for approximately 1,100 federal benefits previously enjoyed only by heterosexual spouses, including a variety of federal tax advantages, Social Security benefits and preferred immigration status. As this article explains, one area where the decision will have a big impact is estate planning, including the marital deduction, portability, gift splitting and retirement benefits. A sidebar notes that there are still questions regarding issues the Court didn’t address.
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To preserve your wealth, consider a DAPT
October / November 2013
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 644
Abstract: For affluent families with significant liability concerns, foreign asset protection trusts (FAPTs) probably offer the greatest protection against creditors’ claims. But those who prefer to avoid the complexity and expense of an FAPT should consider a domestic asset protection trust (DAPT) instead. This article notes how a DAPT can offer protection against creditors, but also discusses its main disadvantage.
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3 trends in hospital benefit plans
Fall 2013
Newsletter: Healthcare Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 447
Abstract: Hospitals employ hundreds, sometimes thousands, of people, making employee benefits a significant piece of a hospital’s budget. That’s why many facilities are reconsidering their benefit plans in an attempt to remain competitive yet keep a lid on costs. This article describes three ways hospitals are doing just that. They involve domestic providers, defined contribution retirement plans, and paid time off programs.
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Keep your hospital out of hot water – Following the letter of the law is key
Fall 2013
Newsletter: Healthcare Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 707
Abstract: It’s critical that all hospitals abide by certain statutes and regulations. And it’s up to the facility’s board of directors or trustees to ensure that compliance is met on all levels. But as the amount of legal obligations continues to grow, it can place a huge burden on the hospital — financially and otherwise. This article looks at the risk for noncompliance in two areas — billing and reimbursement and fraud and abuse — along with other risks.
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FTC guidance – How to ensure your clinical integration programs pass antitrust muster
Fall 2013
Newsletter: Healthcare Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 605
Abstract: The passage of the Patient Protection and Affordable Care Act (PPACA) and the increasing focus on efficiency and quality of care in the health care industry are prompting a growing number of hospitals to consider provider networks such as clinical integration programs (CIPs). While attractive, these networks have the potential to violate antitrust laws. This article discusses the Federal Trade Commission’s first advisory opinion regarding a CIP since the passage of the health care act. The guidance provides insight on how such programs can escape antitrust challenges.
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CMS proposes rule change to Part B billing
Fall 2013
Newsletter: Healthcare Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 756
Abstract: Earlier this year, the CMS issued a proposed rule that would allow hospitals to rebill Medicare for Part B services in certain circumstances after the denial of Part A inpatient admission for lack of medical necessity. The rule was released to address hospital complaints related to disputes over the difference between inpatient and outpatient care. The proposed rule provides some relief for hospitals but hasn’t stifled criticism of the CMS’s payment policies when claims for inpatient admission are denied. This article takes a close look at the rule, while a sidebar notes an interim rule that outlines more liberal Part B rebilling policies than in the proposed rule.
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3 ways for higher-income taxpayers to enjoy tax-free Roth accounts
October / November 2013
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 318
Abstract: Roth IRAs offer substantial benefits. Although contributions aren’t deductible, qualified distributions are tax-free — the growth is never taxed. And unlike traditional IRAs, Roth IRAs have no required minimum distributions, so those who don’t need the money in retirement can let the entire balance grow tax-free to benefit their heirs. But modified adjusted gross income (MAGI)-based phaseouts limit who can contribute. This article lists three ways higher-income taxpayers can still take advantage of Roth accounts.
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Don’t let estate taxes force your heirs to sell the family business
October / November 2013
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 719
Abstract: Many family business owners spend years nurturing their companies with the goal of providing a livelihood for their heirs. But often their estates don’t have enough cash to pay estate taxes and other expenses after they die, which can force the family to sell the business. This article describes Internal Revenue Code Section 6166, which allows a portion of the estate tax to be deferred — but not without potential disadvantages.