2013
Showing 497–512 of 735 results
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What the new tax law means for M&A deals
April / May 2013
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 706
Abstract: Some of the changes brought about by the American Taxpayer Relief Act of 2012 (ATRA) could affect M&A deals for those on both sides of a transaction. Business owners facing a greater tax burden and more estate tax exposure may be eager to sell in the near future. And buyers may shy away from new acquisitions because they fear that future tax legislation could erode profits. This article discusses tax treatment of carried interest income and tax-related due diligence.
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Legal seminars: Turning attendees into clients
Spring 2013
Newsletter: Law Firm Management
Price: $225.00, Subscriber Price: $157.50
Word count: 313
Abstract: Seminars and speaking engagements offer lawyers some of the best opportunities to engage large audiences and develop new business. But such opportunities are all too easy to squander. No matter what the topic, preparation and follow-through are critical. This article offers suggestions to help attorneys make the most of these engagements.
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Will higher rates test your clients’ loyalty?
Spring 2013
Newsletter: Law Firm Management
Price: $225.00, Subscriber Price: $157.50
Word count: 614
Abstract: Firms that have been putting off fee structure changes until the economy is once again thriving may want to reconsider. Various studies have shown that clients are willing to pay higher rates for proven quality, even in challenging environments. This article explains how to raise rates appropriately without alienating clients.
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Don’t let a partner defection damage — or destroy — your firm
Spring 2013
Newsletter: Law Firm Management
Price: $225.00, Subscriber Price: $157.50
Word count: 603
Abstract: In recent years, partner defections have contributed to the demise of several established firms. But such disasters usually are preventable. Even if a firm can’t hold on to every partner, this article explains how a strong partnership agreement that takes pending matters into account can make it possible to minimize the financial damage caused by defections. A sidebar notes a few of the strategies one prestigious law firm uses to retain partners.
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10 common law-firm mistakes – How many are you making?
Spring 2013
Newsletter: Law Firm Management
Price: $225.00, Subscriber Price: $157.50
Word count: 912
Abstract: Seemingly benign management errors or neglect can have disproportionately negative effects on a law firm’s bottom line. This article lists 10 of the most common errors and offers suggestions for avoiding them. They involve, among other things, poor financial recordkeeping, little or no business development or strategic planning, and inequitable compensation.
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Progressive encroachment vs. a tardy claim
April / May 2013
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 440
Abstract: In many areas of law, taking too much time to file a lawsuit could end up preempting a claim. When progressive encroachment is involved, however, preemption may not occur. This article looks at a recent trademark ruling by the U.S. Court of Appeals for the First Circuit, in which the court maintained that the progressive encroachment doctrine barred the defendant’s use of the “laches” defense to claim that the plaintiff had taken too long to sue. Oriental Financial Group, Inc. v. Cooperativa De Ahorro y Crédito Oriental, Nos. 11-1473, 11-1476, Oct. 18, 2012 (1st Cir.)
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Location is everything … or is it? Trademark case looks at relevance of geographic connection
April / May 2013
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 518
Abstract: Does the place name actually mean anything in a product with a geographic location in its trademark? This article discusses a recent case in which a designer of fashion accessories claimed that the Trademark Trial and Appeal Board, in denying his application for trademark registration, had erred when it found that his goods didn’t originate in Paris even though he had significant ties to the city. In re Miracle Tuesday LLC, No. 2011-1373, Oct. 4, 2012 (Fed. Cir.)
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Federal Circuit raises the bar for inequitable conduct defense
April / May 2013
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 629
Abstract: Like the proverbial child caught stealing cookies from the jar, patent infringement defendants sometimes try to squirm out of the tough situation at hand by accusing their accusers. Many charge that a court should render the patent in question unenforceable because of wrongful conduct by the patentee during prosecution. This article discusses a case in which the U.S. Court of Appeals for the Federal Circuit made it more difficult for defendants to use this tactic. Therasense, Inc. v. Becton, Dickinson and Co., Nos. 2008-1511, 2008-1512, 2008-1513, 2008-1514, 2008-1595, May 25, 2011 (Fed. Cir.) 1st Media, LLC v. Electronic Arts, Inc., No. 2010-1435, Sept. 13, 2012 (Fed. Cir.)
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Apple falls too far from tree – Irreparable harm won’t stop Samsung sales
April / May 2013
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 942
Abstract: To minimize their losses during long patent infringement lawsuits, patentees sometimes seek preliminary injunctions to stop the alleged infringement while the case is ongoing. In one recent case involving Apple vs. Samsung, however, the U.S. Court of Appeals for the Federal Circuit made it more difficult to obtain preliminary injunctions. This article looks at the case and its discussion of the relationship between “irreparable harm” and “causal nexus.” A sidebar explains why the court rejected three documents Apple submitted as evidence. Apple Inc. v. Samsung Electronics Co, No. 2012-1507, Oct. 11, 2012 (Fed. Cir.)
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Estate Planning Pitfall – You’ve named a minor as beneficiary of your life insurance policy or retirement plan
April / May 2013
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 250
Abstract: A common estate planning mistake is to designate a minor as beneficiary — or contingent beneficiary — of a life insurance policy or retirement plan. This brief article discusses why it’s better to designate one or more trusts as beneficiaries of the policy or plan.
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The key to an effective trust is education
April / May 2013
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 523
Abstract: A trust is a versatile estate planning tool. But no matter how well it’s designed and drafted, a trust won’t reach its full potential unless all of the stakeholders — grantor, trustee and beneficiaries — understand the trust’s goals and their roles in achieving them. This article explains the importance of each type of stakeholder being educated as to their responsibilities.
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Should a CRT be part of your estate plan?
April / May 2013
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 679
Abstract: A charitable remainder trust (CRT) allows a person to support a favorite charity while potentially boosting their cash flow, shrinking the size of their taxable estate, reducing or deferring income taxes, and enjoying investment planning advantages. This article looks at how a CRT works and explains the difference between a charitable remainder annuity trust and a charitable remainder unitrust.
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How to fund long-term care insurance with a tax-free exchange
April / May 2013
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 983
Abstract: Long-term care (LTC) insurance is a major expense, especially for someone who purchases it at or after retirement age. One potential source for funding LTC insurance premiums is a total or partial tax-free exchange of an existing life insurance policy or annuity contract. This article explains how a tax-free exchange provides a source of funds for LTC coverage and offers significant tax benefits. A sidebar notes the tax treatment of LTC insurance.
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3 key due diligence areas for a physician practice acquisition
Spring 2013
Newsletter: Healthcare Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 497
Abstract: Hospitals are increasingly pursuing acquisitions of physician practices in hopes of improving care, cutting costs and boosting profits. These transactions aren’t without risk, though, and require comprehensive due diligence. This article discusses how, on the financial side, a hospital should dig into three areas in particular: revenues; expenses and capital requirements; and existing obligations.
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Heads up: Here come the unclaimed property audits
Spring 2013
Newsletter: Healthcare Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 783
Abstract: Many state governments have given their unclaimed property laws new life in an attempt to raise much-needed revenue. To track down unclaimed property, states often hire outside auditors on a contingency fee basis, which encourages these freelancers to pursue industries most likely to harbor such property — such as health care. This article explains what constitutes unclaimed property, particularly as it pertains to hospitals, and what hospitals should do to decrease their vulnerability in an unclaimed property audit. A sidebar lists some of the exemptions that exist for certain types of property.
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Get lean and mean with lean management
Spring 2013
Newsletter: Healthcare Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 646
Abstract: “Lean management” originated from a Toyota automobile production system, but, because of its success in other economic sectors, it’s being adopted rapidly in health care. This article lists the functions that typically benefit most from lean principles and offers a real-world example to show how they can be applied.