2016
Showing 129–144 of 722 results
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Deal stars – Don’t try to merge without these key people
October / November 2016
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 694
Abstract: Many people will contribute to the successful completion of an M&A transaction. But a few are particularly critical. This article identifies a deal’s key people — owners and CEOs, CFOs and other financial executives, and logistics head — and talks about their roles and responsibilities during the deal process and after it closes.
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What business owners should know about company vehicles and taxes
November 2016
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 266
Abstract: Using vehicles to conduct business means keeping tax planning in mind. This brief article reviews the latest on deducting business-related vehicle expenses and Sec. 179 depreciation rules.
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Make sure you’re up to speed on nonqualified stock option rules
November 2016
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 499
Abstract: Many employers look to attract and retain key employees through nonqualified stock options. So those receiving them should stay up to speed on the tax treatment and reporting. This article explains the basics.
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Is the sales tax deduction right for you?
November 2016
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 394
Abstract: A tax break that allows taxpayers to take an itemized deduction for state and local sales taxes in lieu of state and local income taxes was permanently extended by the Protecting Americans from Tax Hikes Act of 2015. This article describes the sales tax deduction, which could benefit a perhaps surprising number of taxpayers.
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Donating appreciated stock offers tax advantages
November 2016
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 483
Abstract: One form of charitable giving some taxpayers may not be aware of is donating appreciated stock. It can enable someone to do good while garnering some tax advantages over a cash donation. This article explains the benefits, rules and limits.
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Court denies trademark holder’s damages award
October / November 2016
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 387
Abstract: What a jury gives, a court can take away. That’s the lesson of Romag Fasteners, Inc. v. Fossil, Inc., where two courts rejected a jury award of almost $7 million against an infringer because the infringement wasn’t “willful.” This article discusses the case and the willfulness requirement. Romag Fasteners, Inc. v. Fossil, Inc., Nos. 2014-1856, 2014-1857, March 31, 2016 (Fed. Cir.)
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Law of nature: Some genetic diagnostic methods are patent-ineligible
October / November 2016
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 538
Abstract: Another patent covering genetic diagnostic methods has failed the U.S. Supreme Court’s two-step test for determining whether a patent related to a law of nature is patent-eligible. This article discusses Genetic Technologies Ltd. v. Merial L.L.C. The Federal Circuit Court weighed whether the claim at issue related to a patent-ineligible concept and whether the patent included an “inventive concept.” Genetic Technologies Ltd. v. Merial L.L.C., Nos. 2015-1202, 2015-1203, April 8, 2016 (Fed. Cir.) Ariosa v. Sequenom, Nos. 2014-1139, 2014-1144, June 12, 2015 (Fed. Cir.) Mayo Collaborative Services v. Prometheus Laboratories, Inc., No. 10–1150, March 20, 2012 (U.S.)
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Scope of design determines whether patent infringement challenge stays afloat
October / November 2016
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 638
Abstract: Design patents increasingly have become subject to attack by parties that fear they’ll be accused of infringement. This article looks at the recent Federal Circuit ruling in Sport Dimension, Inc. v. The Coleman Co. Inc., which provides guidance about what to expect when a court considers the scope of design patent claims. Sport Dimension, Inc. v. The Coleman Co. Inc., No. 2015-1553, April 19, 2016 (Fed. Cir.)
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Supreme Court throws Seagate test overboard – Ruling loosens standard for enhanced patent infringement damages
October / November 2016
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 866
Abstract: The U.S. Supreme Court has released its long-awaited decision on the proper criteria for enhanced damages awards in patent infringement cases. This article summarizes two patent infringement cases and reviews the two-part test for determining damages adopted in In re Seagate Technology, LLC. It explains why the Court vacated the Federal Circuit’s decisions in the two cases and sent them back for reconsideration under a new standard. A sidebar discusses how the Court’s ruling eases the burden of proof for enhanced damages. Halo Electronics, Inc. v. Pulse Electronics, Inc., No. 14-1513, June 13, 2016 (U.S.) Stryker Corporation v. Zimmer, Inc., No. 14-1513, June 13, 2016 (U.S.) Octane Fitness, LLC v. ICON Health & Fitness, Inc., No. 12-1184, April 29, 2014 (U.S.) In re Seagate Technology, LLC, 497 F. 3d 1360, Aug. 20, 2007 (Fed. Cir.)
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Estate Planning Pitfall – You haven’t addressed pets in your estate plan
October / November 2016
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 288
Abstract: Pet owners in all 50 states can now make provisions for their animals through a trust. This “pet trust” allows owners to set aside funds for the animal’s care. After the pet dies, any remaining funds are distributed among one’s heirs as directed by the trust’s terms. This brief article explains how the trust works.
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Arrange your RMDs before year end
October / November 2016
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 725
Abstract: Per IRS rules, people must begin taking required minimum distributions (RMDs) from their retirement plans and IRAs beginning April 1 of the year after the year in which they turn age 70½. And they must continue taking RMDs year in and year out without fail. This article answers the questions of when to begin taking RMDs, the penalties for not taking them and why it’s best not to wait until year end to take them.
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Should your powers of attorney be springing or nonspringing?
October / November 2016
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 621
Abstract: A power of attorney (POA) is an important component of an estate plan because it provides details for making critical financial and medical decisions if a person becomes incapacitated. This article defines a POA and explains the difference between a springing and nonspringing POA.
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Gift giving made easy – Annual exclusion reduces your taxable estate
October / November 2016
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 834
Abstract: How can a person reduce the size of his or her taxable estate? There are many ways to accomplish this objective, including the use of irrevocable trusts and other sophisticated estate planning techniques. But one of the most effective methods is also the simplest: leveraging the $14,000 per person annual gift tax exclusion. This article explains the strategy and a sidebar details the benefits of year-end gift giving using the annual exclusion.
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Revised guidelines give auditors more power to collect claims data
Fall 2016
Newsletter: Healthcare Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 446
Abstract: The CMS has issued revised guidelines allowing Recovery Audit Contractors (RACs) to review a greater number of hospital claims in specific circumstances. The guidelines lay out a new method for calculating additional documentation request limits for hospitals. This brief article discusses the new limit and the RAC allowances and responsibilities when performing their audits.
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The value of intangibles in health care
Fall 2016
Newsletter: Healthcare Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 671
Abstract: Health care organizations typically possess many types of valuable intangible assets, such as personal and professional goodwill, practice protocols and treatment plans, and noncompete covenants. This article talks about several of these intangible assets and notes that their value shouldn’t be overlooked for valuation or tax planning purposes. The article explains which valuation approaches might be most appropriate in assessing these assets’ value and notes the importance of seeking experienced valuation advice.
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CMS releases updated managed-care regulations
Fall 2016
Newsletter: Healthcare Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 548
Abstract: The CMS recently issued a final rule that updates the Medicaid managed-care regulations for the first time in more than a decade. The rule will affect Medicaid managed-care plans and their beneficiaries as well as the hospitals that serve these beneficiaries. This article explains the details of how the final rule phases out states’ abilities to use pass-through payments and discusses several other relevant provisions of which hospitals need to be aware.