2020
Showing 209–224 of 589 results
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Don’t let employee tip income trip you up
August / September 2020
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 408
Abstract: While 2020 hasn’t been kind to tipped employees during the COVID-19 pandemic, employees with substantial tip income can pose an accounting challenge for retirement plan sponsors if those employees take retirement saving seriously. This brief article discusses how tips figure into retirement plan requirements.
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CARES Act balancing act – Helping employees recoup retirement savings
August / September 2020
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 709
Abstract: The Coronavirus Aid, Relief, and Economic Security (CARES) Act’s retirement plan provisions are designed to throw a financial lifeline to people suffering adverse economic consequences from the COVID-19 pandemic. However, they leave plan sponsors largely in the driver’s seat. For plan sponsors who amended their plan to allow employees to take advantage of the CARES Act, this article reviews what they can do now to help participants avoid the penalties of not meeting the repayment schedule and possibly recoup their retirement savings.
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Should you suspend matching or nondiscretionary contributions?
August / September 2020
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 660
Abstract: Employer contributions to participant 401(k) plan accounts are typically high on the list of expense-cutting options when times are tough. Plan sponsors facing dire straits may have little choice but to suspend contributions. In the wake of the economic uncertainty due to the COVID-19 pandemic, plan sponsors need to weigh the pros and cons before making a decision, in the context of other cost-cutting alternatives they might have. This article presents some considerations to take into account.
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How to handle laid off employees’ 401(k) accounts still in your plan
August / September 2020
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 882
Abstract: When employee head count is growing, a little turnover now and then usually doesn’t create a lot of concerns about “orphan” 401(k) accounts. However, employers forced to downsize during the economic downturn brought on by the COVID-19 pandemic might have a larger proportion of accounts left behind by former employees than they did previously. Why might that be a problem? And if it is, what should employers do about it? This article takes a closer look, while a sidebar describes two other areas worth reviewing when dealing with orphan accounts.
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Installment sales may attract property buyers
July 2020
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 316
Abstract: Many businesses and individuals are unexpectedly looking for liquidity this year. One way to raise cash is to sell off real property, though finding ready buyers has gotten more difficult. This article discusses one potential solution: an installment sale.
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Tax calendar
July 2020
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 346
Abstract: This calendar notes important tax deadlines for the third quarter of 2020.
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Charitable giving in a time of crisis
July 2020
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 399
Abstract: The sudden and severe impact of the novel coronavirus (COVID-19) pandemic has generated an intense need for charitable action. This article outlines tax incentives under the CARES Act for charitable giving and suggests some careful steps to take before donating.
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Don’t forget about the payroll tax credit
July 2020
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 493
Abstract: If your company has been able to keep some or all of its workers on its payroll, remember that you may still be able to qualify for the payroll tax credit created under the Coronavirus Aid, Relief, and Economic Security (CARES) Act. This article discusses the details of this potentially valuable tax break.
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Protecting yourself from opportunistic fraud
July 2020
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 621
Abstract: The novel coronavirus (COVID-19) crisis this year has created ample opportunities for dishonest individuals and criminal organizations. This article suggests various protective actions to take to avoid becoming a victim.
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Use it or lose it: Protecting IP during a public health crisis
August / September 2020
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 383
Abstract: Owners of intellectual property (IP) — whether it’s a patent, trademark, copyright or something else — need to protect and enforce their rights, even during tumultuous times like the COVID-19 pandemic. Although the crisis forced the U.S. Patent and Trademark Office (PTO), the U.S. Copyright Office and some courts to close to the public, this short article reminds IP owners that their rights must always be protected.
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Trademark licensee denied preliminary injunction – Court finds license isn’t “perpetual”
August / September 2020
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 596
Abstract: Preliminary injunctions generally are considered extraordinary remedies, as the U.S. Court of Appeals for the Tenth Circuit recently reminded a popcorn manufacturer. The manufacturer had sought a preliminary injunction against a trademark licensor that terminated its agreement. This article reviews a district court’s finding that an injunction was warranted because the manufacturer held a “perpetual license,” and why the appellate court disagreed. Mrs. Fields Franchising LLC v. MFGPC, Nos. 19-4046, -4063, Nov. 7, 2019, Fed. Cir.
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Patentee misses the mark on pre-lawsuit infringement damages
August / September 2020
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 655
Abstract: Patent owners have to do more than simply obtain their patents if they want to recover full damages for patent infringement. This article reviews one case in which a patent owner’s infringement action was dismissed because the owner had failed to give the public notice of the patent by marking products that use the patented invention, thus dramatically limiting the amount of recoverable damages. Arctic Cat Inc. v. Bombardier Recreational Products Inc., No. 2019-1080, Feb. 19, 2020, Fed. Cir.
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Stairway to litigation – Led Zeppelin prevails in copyright case
August / September 2020
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 920
Abstract: The copyright infringement case involving Led Zeppelin’s classic rock anthem “Stairway to Heaven” may finally be over. In finding in favor of the band, the U.S. Court of Appeals for the Ninth Circuit reversed some of its long-standing precedent — and this could significantly impact other copyright cases. This article reviews the appellate decision and its determination not to use the inverse ratio rule. A short sidebar covers the court’s decision that a deposit copy limited the scope of the copyright under the 1909 Copyright Act. Skidmore v. Led Zeppelin, Nos. 16-56057, -56287, March 9, 2020, 9th Cir.
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Double-edged sword – Don’t become a victim of credit card fraud
August / September 2020
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 456
Abstract: Taking a few simple steps can help cut the risk that credit cards will be used without permission and lessen the likelihood of liability for any charges unauthorized users make. This article discusses situations in which individuals might be held liable for fraudulent use of their cards and lists five ways they can lower their risk. It also points out that it’s important not to be lulled into a false sense of security by the ease and convenience of credit and debit cards, because there’s always risk of theft and fraud.
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CARES Act provides relief from TCJA loss limitation rules
August / September 2020
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 677
Abstract: The Coronavirus Aid, Relief, and Economic Security (CARES) Act undid, at least temporarily, several provisions of the 2017 Tax Cuts and Jobs Act (TCJA) that were unfavorable to taxpayers. These include changes to the rules for claiming certain business losses. This article explains that the act includes beneficial changes to the rules for deducting net operating losses (NOLs), such as easing the taxable income limitation on deducting NOLs. It also notes that the act temporarily removes the excess business loss disallowance rule for losses arising in tax years from 2018 through 2020.
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A buy-sell agreement can help reduce risk for your business
August / September 2020
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 731
Abstract: In these uncertain economic times, business owners may want to consider implementing any available strategies that will help reduce risk going forward. One such strategy is a buy-sell agreement, which can protect businesses and maintain stability in the event that ownership interests need to be transferred. This article explains how having a buy-sell agreement in place can stabilize a business during any potential transitions of ownership.