2015
Showing 593–608 of 732 results
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Avoiding undue influence claims
February / March 2015
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 632
Abstract: A primary purpose of estate planning is to ensure that wealth is distributed according to one’s wishes after death. But if a family member challenges the plan, that purpose may be defeated. If the challenge is successful, a judge will decide who’ll inherit the property. These situations often occur when an estate plan operates in an unexpected way — and those who expected to inherit that wealth challenge the plan, often on grounds of undue influence. But this article examines steps that one may take to avoid such challenges.
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Get smart when tackling estate planning for intellectual property
February / March 2015
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 706
Abstract: How should one account for intellectual property (IP), such as a patent or copyright, in their estate plan? These intangible assets can be highly valuable, and they should be handled according to the owner’s wishes. This article looks at the four categories of IP (patents, copyrights, trademarks and trade secrets) and the considerations involved in transferring them to one’s chosen beneficiaries.
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Estate planning for young families – Flexibility is the key
February / March 2015
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 899
Abstract: Younger taxpayers are faced with a dilemma: Should they minimize gift and estate taxes through lifetime gifts? Or, should they keep assets in their estates to help ease the potential income tax burden on their heirs? The right strategy depends on which taxes will have the biggest impact. For those whose life expectancy might be 30 years or more, this is nearly impossible to predict. But waiting for things to become more certain can result in missed opportunities. This article discusses strategies that make it possible to build some flexibility into an estate plan. A sidebar discusses the possibility of returning assets to an estate as a way of maintaining flexibility.
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Transfer pricing: Is global tax reporting on the horizon?
February / March 2015
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 429
Abstract: If international governments have their way, multinational corporations will soon be required to provide tax information to all of the jurisdictions in which they operate on a single report. Recently, the OECD and the G20 countries issued their proposed Guidance on Transfer Pricing Documentation and Country-by-Country Reporting, part of an effort to constrain global tax avoidance. This article explains what specifically would be required of companies that operate in two or more countries.
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If you need capital, go to the ATM
February / March 2015
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 569
Abstract: Companies seeking long-term sources of low-cost capital might consider using at-the-market (ATM) offerings. They can provide an attractive alternative or supplement to traditional, underwritten public offerings. This article describes how ATMs work and lists their advantages over traditional offerings.
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Disclosing uncertainties in a going concern
February / March 2015
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 671
Abstract: In August 2014, FASB issued an Accounting Standards Update that provides guidance on management’s responsibility to evaluate whether there’s substantial doubt about a company’s ability to continue as a going concern and to provide related footnote disclosures. As this article notes, the Update incorporates and expands on certain principles found in U.S. auditing standards.
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Public company auditing – Putting revenue in the spotlight
February / March 2015
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 852
Abstract: In September 2014, the PCAOB issued a Staff Audit Practice Alert because of concern about the frequency with which its inspectors were observing significant audit deficiencies in which auditors didn’t perform sufficient auditing procedures related to revenue. This article discusses the Alert, particularly as it pertains to gross vs. net revenue, testing revenue from contractual arrangements, and recognizing revenue in the correct period. A sidebar lists some common revenue-related audit deficiencies.
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Ask the Advisor – Q: How can I encourage employee cooperation during my business sale?
February / March 2015
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 414
Abstract: If a company ignores employee fear and anxiety about a merger, the individuals who compose the company can make a smooth integration difficult, if not impossible. This article explains that silence can make things worse. To ensure cooperation, it’s necessary to announce details of the sale as soon as possible, maintain complete honesty about any layoffs and work directly with key employees to secure their allegiance.
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Don’t get caught short – Why buyers need to line up financing early
February / March 2015
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 661
Abstract: Lining up deal financing before finding an acquisition target might seem like putting the cart before the horse. But given the still-volatile state of the economy, it’s important for buyers to know that they have the capital to fund a transaction. This article discusses several ways to secure financing and notes some of the risk factors that banks will ask about.
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Normalizing shines a better light on company financials
February / March 2015
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 567
Abstract: One of the many items on a prospective business seller’s “to do” list is to normalize — or adjust — their financial statements. This becomes necessary when various accounting methods have been used to reduce income and minimize taxes, and the business’s owner is paying expenses that a buyer might consider “extraordinary.” This article discusses how experts normalize depreciation, executive compensation, inventory, loan and lease items.
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When it’s time to sell – Sometimes, an owner just knows
February / March 2015
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 821
Abstract: There are times when putting a business up for sale is the best — or only — next step. All owners need to recognize the signs that they’ve reached this expiration date so they can properly prepare for a sale and start building the case for a reasonable price. This article describes personal and strategic reasons that may justify a sale, along with timing considerations. A sidebar offers pointers for surveying the buyer landscape.
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What if … ? The very real case of a hypothetical license
February / March 2015
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 614
Abstract: It’s hard enough to recover copyright damages under the clearest of circumstances. But this article looks at a particularly tricky case, in which the court answered the difficult question of whether a copyright holder could recover infringement damages based on a “hypothetical” license — that is, one it never granted. Oracle Corp. v. SAP AG, No. 12-16944, Aug. 29, 2014 (9th Cir.)
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Another one bites the dust – Federal Circuit rejects business method claim
February / March 2015
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 507
Abstract: The U.S. Supreme Court has long held that laws of nature, natural phenomena and abstract ideas — “no matter how groundbreaking, innovative or even brilliant” — aren’t patentable under Section 101. So, as this article explains, an appeals court wasn’t impressed by a patent that claimed methods and machine-readable media encoded to perform steps for guaranteeing a party’s performance of its end of an online transaction. The court concluded that the invocation of computers added no inventive concept to the idea of a transaction performance guaranty. Alice Corp. Pty. Ltd. v. CLS Bank Int’l, No. 13-298, June 19, 2014 (Supreme Court) buySAFE, Inc. v. Google, Inc., No. 2013-1575, Sept. 3, 2014 (Fed. Cir.)
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Deliberate deception in a false advertising case
February / March 2015
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 493
Abstract: Demonstrating the competitive injury and lost sales required to recover damages on a false advertising claim often proves difficult in court. But doing so just got a little bit easier, thanks to a recent ruling in a case in which the court clarified some presumptions that may be made in false advertising claims where deliberate deception is established. This article explains why the defendant’s arguments were found wanting. Merck Eprova AG v. Gnosis S.p.A., Nos. 12‐4218‐cv(L), 13‐513‐cv(Con), July 29, 2014 (2nd Cir.)
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Definitely not: Patent rejected for indefiniteness
February / March 2015
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 876
Abstract: To satisfy the definiteness standard, a patent must provide objective boundaries that convey the invention’s scope to those skilled in the field with reasonable certainty. But how do courts make such a determination? This article discusses an infringement case in which a district court found the patents invalid because terms used in the patent claims’ language — “in an unobtrusive manner” and “does not distract” — were indefinite. The appeals court noted that, while terms of degree aren’t inherently indefinite, the ones used in this case were indeed too subjective. A sidebar explains how the simple use of the term “e.g.,” instead of “i.e.,” played a role in the outcome. Interval Licensing LLC v. AOL, Inc., Nos. 2013-1282, -1283, -1284, -1285, Sept. 10, 2014 (Fed. Cir.) Nautilus, Inc. v. Biosig Instruments, Inc., No. 13-369, June 2, 2014 (Supreme Court)
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Watch out! There are new rules regarding excepted benefits
February / March 2015
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 416
Abstract: Companies that offer dental, vision, long-term care or employee assistance plans need to pay attention to new regulations jointly issued by the IRS, the Department of Labor, and the Department of Health and Human Services. The new rules should make these plans more attractive to both employers and employees. The regs address limited excepted benefits, which are separate from employers’ group health plans. This article explains the significance.