2018
Showing 161–176 of 630 results
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Naming a trustee – It’s one of the most important decisions of your life
September / October 2018
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 592
Abstract: One of the major decisions that need to be made when establishing a trust is who will act as trustee. This article talks about the responsibilities of the position as well as the qualities (such as prudence, impartiality and tax knowledge) that make a good trustee. It mentions that many people name a financial institution or professional advisor, rather than a friend or family member.
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How to transition into a comfortable retirement
September / October 2018
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 631
Abstract: This article advises those close to retirement that there are several steps they should take to ensure that the transition is smooth and that their money will last as long as they do. Tips include building an emergency cash cushion, paying down debt, reviewing health insurance options and developing a retirement income timeline.
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Should you convert your balance to a Roth IRA?
September / October 2018
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 758
Abstract: An individual with a big balance in a traditional IRA may want to convert some or all of it to a Roth IRA. This article outlines the benefits and tax consequences of such a move and warns that, starting in 2018, Roth IRA conversions are irrevocable. A sidebar discusses the “pro-rata rule,” which treats all traditional IRA funds transferred to a Roth IRA as a single account.
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News for Nonprofits – How are organizations using technology?
August / September 2018
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 409
Abstract: This issue’s “News for Nonprofits” spotlights a study that documents how organizations are using social media; a new Netflix model for donations; and a report’s findings on the financial health of U.S. nonprofits.
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A match game – What to look for before becoming a fiscal sponsor
August / September 2018
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 614
Abstract: More and more these days, smaller nonprofit organizations, or groups of individuals who aren’t tax-exempt, are asking larger, more senior nonprofits to sponsor a project. This article explains the concept and suggests what an organization should consider before agreeing to become a fiscal sponsor.
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Get ready for the new revenue recognition rules
August / September 2018
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 795
Abstract: The new accounting rules for recognizing revenue will take effect for most not-for-profits (except for those with public bond issues) at the beginning of their next fiscal year. While the total revenue recognized over time won’t change, nonprofits should understand how the timing and information they must share will — and how to prepare for the change. This article reviews the basic requirements of ASU 2014-09, Revenue from Contracts with Customers (Topic 606). A sidebar highlights anticipated guidance about the proper accounting for contributions.
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Financial trouble spots that should trigger alarms for your board
August / September 2018
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 683
Abstract: When not-for-profits are losing funding sources, defaulting on loans or leaving employees unpaid, board members can clearly see that they’re in financial crisis. Often, though, the board could have averted such disasters if it had recognized some of the subtler signs of distress. This article discusses how to keep an eye out for financial problems.
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Giving trade dress infringement claim a shot
August / September 2018
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 435
Abstract: The hurdle for proving trade dress infringement is high because a plaintiff must produce evidence of nonfunctionality — and product design often serves purposes beyond mere identification of the product’s source. This article reviews a case from the Sixth Circuit Court of Appeals where the court determined the plaintiff had succeeded. Leapers, Inc. v. SMTS, LLC, No. 17-1007, Jan. 10, 2018, 6th Cir.
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How the on-sale bar can threaten a patent
August / September 2018
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 572
Abstract: It’s easy to understand an inventor’s urge to get a new product to market. But that urge can backfire if a patent application hasn’t yet been filed. Under the on-sale bar, the inventor could lose patent protection altogether. This article examines a case in which a pharmaceutical company learned this the hard way. The Medicines Co. v. Hospira, Inc., No. 14-1469, Feb. 6, 2018, Fed. Cir.
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Breaking news – Selling access to clips of copyrighted programming isn’t fair use
August / September 2018
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 679
Abstract: In an era that features hundreds of television channels and interactive, interconnected media, video clips have become a hot item. Not surprisingly, though, the sale of such clips by third parties raises copyright infringement concerns, as demonstrated by a recent case heard by the Second Circuit Court of Appeals and summarized in this article. Fox News Network, LLC v. TVEyes, Inc., No. 15-3885, Feb. 27, 2018, 2d Cir.
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Can licenses limit competitors’ use? Copyright ruling hits third-party software support providers
August / September 2018
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 834
Abstract: Purchasers of software know that it’s not just the license that can take a bite out of their wallets — it’s also the costly maintenance contracts. Third-party providers have begun offering licensees cheaper maintenance and support alternatives. But as this article shows, one software company has struck back, and the favorable ruling it obtained in its copyright infringement lawsuit against a third-party provider may make it harder for such businesses to compete. A short sidebar looks at the defense of copyright misuse and why it failed in this case. Oracle USA, Inc. v. Rimini Street, Inc., No. 16-16832, -16905, Jan. 8, 2018, 9th Cir.
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Estate Planning Pitfall – You’re not paying enough attention to state estate tax laws
August / September 2018
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 266
Abstract: The Tax Cuts and Jobs Act provides greater flexibility in estate planning for many taxpayers. So, no more estate tax worries for most people, right? Not so fast. For residents of some states, state estate or inheritance taxes can still present a significant problem. This brief article examines state estate taxes.
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Should a tax apportionment clause be in your estate plan?
August / September 2018
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 558
Abstract: Even though the Tax Cuts and Jobs Act doubled the gift and estate tax exemption to $10 million beginning this year, there are many families that still have to contend with significant federal estate tax liability. Plus, there may be state estate taxes that must be taken into account. If individuals find themselves in this situation, it’s important that they consider a tax apportionment clause in their wills or revocable trusts. This article details how a tax apportionment clause works.
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Understanding the contents of a will
August / September 2018
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 929
Abstract: No estate plan is complete without a will. But what provisions should be included in it? This article explores the basic provisions of a will and how it should address estate taxes and specific bequests. A sidebar discusses the importance of including a “common disaster” clause in a will.
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Charitable giving in a post-TCJA world – What you need to know in the wake of the new tax law
August / September 2018
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 824
Abstract: The Tax Cuts and Jobs Act (TCJA) will have a significant impact on estate planning and related aspects, such as charitable giving. Even though the TCJA reduces tax incentives for making charitable donations for some people, it encourages contributions for others. This article explains how the TCJA affects charitable giving.
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How to prepare your business for a natural disaster
August / September 2018
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 414
Abstract: Natural disasters can strike any business. Companies with a plan for surviving one are more likely to make it through relatively unscathed. This article suggests some steps businesses can take to develop a disaster plan designed to safeguard employees and others, and to minimize property loss and the disruption to operations.