2020
Showing 401–416 of 589 results
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Newsbits
Spring 2020
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 437
Abstract: In this issue, “Newsbits” reports on Congress’s repeal of the TCJA provision creating UBIT on transportation benefits, a new GoFundMe service, charitable behavior among young adults and new impact-investing options.
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Tackling staffing shortages in a seller’s market
Spring 2020
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 583
Abstract: Nonprofits, which frequently offer lower salaries than for-profits, are at a particular disadvantage in an economy near full employment. Employers need to take a fresh look at their recruiting practices, and this article offers tips for attracting the best job candidates. Suggestions also are made for retaining those candidates after they become part of your organization.
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Financial reporting – How nonprofit accounting differs from its for-profit counterpart
Spring 2020
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 648
Abstract: Many effective nonprofit board members come from the for-profit world. They bring talent and organizational savvy that may help elevate a nonprofit organization’s overall performance. But, when it comes to understanding financial reporting in this arena, these for-profit pros often need training to help them properly oversee your organization’s finances. This article covers some of the differences between the two reporting styles, which has links to organizational purpose and transparency.
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Get your operating reserves in order
Spring 2020
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 833
Abstract: Operating reserves are more important than ever for a nonprofit’s long-term sustainability. Yet studies show that organizations often fail to maintain adequate reserves, which could potentially lead to financial disaster. This article spotlights the reasons why adequate reserves are important and suggests how to determine the right amount of reserves for an organization. A sidebar gives tips for developing an effective operating reserves policy.
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Consider a cost segregation study – It’s one way to boost your cash flow
Spring 2020
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 441
Abstract: For businesses planning to buy, build or substantially improve real property, a cost segregation study can help accelerate depreciation deductions, reducing taxes and boosting cash flow. Lookback studies can also be done for prior years. This article explains how cost segregation studies work and how tax deductions are recovered.
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Oops, you overfunded your 529 plan — now what?
Spring 2020
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 594
Abstract: If money is held too long in a Section 529 college savings plan, there could be tax consequences. This article describes alternatives for savers who have overfunded their accounts.
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Stock options — the right carrot in today’s job market?
Spring 2020
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 634
Abstract: When nationwide unemployment is minimal, companies may struggle to fill staff positions. This article describes how offering equity-based compensation to job candidates is one recruitment strategy to consider. Stock options have proved to be an effective tool for attracting executives and other employees, as well as retaining and motivating them. Highlighted are ISOs, NQSOs and restricted stock.
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Rental real estate – Determining if a property is a business or an investment
Spring 2020
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 865
Abstract: If you own rental real estate, its classification as a trade or business rather than an investment can have a big impact on your tax bill. The distinction is even more important now considering the 20% qualified business income (QBI) deduction for certain sole proprietors and pass-through entity owners. This article provides a brief overview of the deduction and rental real estate guidance related to it. A sidebar spotlights the IRS definition of “real estate professional” as it relates to this tax matter.
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Work Opportunity Tax Credit extended through 2020
Spring 2020
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 447
Abstract: 2020 may be a good year for hiring, especially after the Further Consolidated Appropriations Act extended the Work Opportunity Tax Credit (WOTC) through 2020. This federal income tax credit is available to businesses that hire members of certain “targeted” groups. This brief article examines how the credit can benefit manufacturing businesses.
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Why manufacturers can’t afford to ignore cybersecurity
Spring 2020
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 549
Abstract: Many manufacturers have a false sense of calm when it comes to cybersecurity. They incorrectly assume their risk of a cyberattack is low because they don’t sell products on the Internet or gather credit card information and other sensitive data from customers. In recent years, hackers looking for the next big score have found that manufacturers are an attractive target. This article looks at why it’s a good idea to conduct a risk assessment to identify vulnerabilities and take steps to shore up defenses.
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Independent contractor vs. employee – Beware: Worker classification is an IRS hot button
Spring 2020
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 638
Abstract: Treating a worker as an independent contractor (IC) rather than an employee can provide a business with important advantages. But simply labeling someone an IC doesn’t make it so. Whether a worker is properly classified as an IC or employee depends on several factors targeting the level of control the employer exerts over the worker. This article discusses the benefits of ICs, the IRS’s preference and the control factors that are considered when determining whether a worker is an IC or an employee.
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Four strategies for closing the skills gap
Spring 2020
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 862
Abstract: As technology continues to advance at a dizzying pace, manufacturers are facing a growing skills gap. The increasing role of automation, robotics, machine learning, artificial intelligence and other innovations is rendering many traditional manufacturing jobs obsolete. At the same time, manufacturers are finding that the skilled workers they need to operate a modern facility are in short supply. The situation is exacerbated by a tight labor market and millions of retiring Baby Boomers. This article examines four strategies for manufacturers who are faced with a skills gap. A brief sidebar discusses the deferral of Accounting Standards Update No. 2016-02, Leases (Topic 842), from 2020 to 2021 for certain companies.
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Timing matters in inter partes review
April / May 2020
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 469
Abstract: Inter partes review (IPR) offers parties an expedited opportunity to challenge the validity of a patent outside of court. But, as one challenger recently learned the hard way, it’s critical that arguments against patentability be raised at the proper time. This article reviews the court’s finding that an IPR petitioner may not raise in reply an entirely new rationale for why a claim would have been obvious. Henny Penny Corp. v. Frymaster LLC, No. 18-1596, Sept. 12, 2019, Fed. Cir.
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No harm, no foul – Fair use defense wins trademark infringement case
April / May 2020
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 625
Abstract: Athletes are known for “leaving it all on the field,” or going all out in competition. A nutritional consultant firm for athletes recently took the same mindset to a trademark battle — but it didn’t emerge victorious, because a court found its opponent’s use of its mark was fair. This article examines the fair use defense and how the defendant used it to overcome a claim of trademark infringement. SportFuel, Inc., v. PepsiCo, Inc., No. 18-3010, Aug. 2, 2019, 7th Cir.
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Back to the future – Federal Circuit rejects narrow approach to relation back doctrine
April / May 2020
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 631
Abstract: The U.S. Court of Appeals for the Federal Circuit, the appellate court that hears all patent-related appeals, recently revived an infringement lawsuit based on the relation back doctrine. This article examines why the court found the trial court’s application of the doctrine, which resulted in the case being dismissed because of the statute of limitations, “overly restrictive.” Anza Technology, Inc. v. Mushkin, Inc., No. 19-1045, Aug. 16, 2019, Fed. Cir.
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Food for thought: Court rules banana costume is copyrightable
April / May 2020
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 846
Abstract: In 2017, the U.S. Supreme Court in Star Athletica, L.L.C. v. Varsity Brands, Inc., established a two-part test for analyzing which elements of a piece of clothing are design elements protectable by copyright and which are nonprotectable functional elements. This article reviews a recent case from the U.S. Court of Appeals for the Third Circuit that has applied the fruit of the high court’s labors in that case for the first time in its jurisdiction. A brief sidebar covers the application of the merger and “scènes à faire” doctrines to the case. Silvertop Associates Inc. v. Kangaroo Mfg. Inc., No. 18-2266, Aug. 1, 2019, 3d Cir., Star Athletica, L.L.C. v. Varsity Brands, Inc., 137 S. Ct. 1002 (2017).