2021
Showing 369–384 of 551 results
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News for Nonprofits – COVID-19 relief benefits donors
April / May 2021
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 433
Abstract: This issue’s “News for Nonprofits” highlights provisions of the December 2020 COVID-19 relief legislation that could be a boost to donors and the nonprofits they support. The feature also spotlights how the pandemic has changed planned giving trends and hurt volunteerism.
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IRS clarifies royalty exception to UBIT
April / May 2021
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 577
Abstract: Provisions in the TCJA have brought renewed attention to nonprofits’ potential liability for unrelated business income tax (UBIT). Organizations generally are subject to a 21% tax on unrelated income, but exceptions apply — including one for royalties. This article discusses a recent IRS Technical Advice Memorandum that sheds light on factors the tax agency weighs when evaluating whether income constitutes excluded licensing royalties.
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IRS rules – Restructuring in today’s regulatory climate
April / May 2021
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 648
Abstract: Some nonprofits have been forced to restructure their organizations due to the economic challenges of the COVID-19 pandemic. Fortunately, IRS rule changes from a couple of years ago make the restructuring process far easier than it once was. This article zeroes in on what nonprofits considering such a change need to know.
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Working remotely: Don’t neglect internal controls
April / May 2021
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 812
Abstract: The pandemic has forced many nonprofits to change to work-at-home mode for extended periods, and some may remain there even as COVID-19 recedes. This shift in operations offers potential advantages, but it’s critical that organizations institute new, or adapt existing, internal controls to protect their finances and accounting-related data. This article discusses some of the most important areas to survey. A sidebar highlights adapting cybersecurity to homes.
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Reconsidering your personal emergency fund
March 2021
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 259
Abstract: When the COVID-19 pandemic first hit, many people’s emergency funds were suddenly put the test. Now, presumably with the benefit of some hindsight, the financially savvy might want to reconsider their approach to saving. This brief article discusses some key points to keep in mind.
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Have a foreign account? File an FBAR
March 2021
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 395
Abstract: In an increasingly global society, many taxpayers hold foreign accounts. This article explains the rules regarding who must file a Report of Foreign Bank and Financial Accounts (FBAR) with the government.
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Home’s where a tax break might be
March 2021
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 471
Abstract: The interest that homeowners pay on their home mortgages may provide a tax break in the form of the mortgage interest deduction. However, a taxpayer must itemize deductions on his or her tax return and follow a few other rules. This article provides some details.
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PPP loans: One year later
March 2021
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 543
Abstract: About a year ago, the Paycheck Protection Program (PPP) was launched in response to the COVID-19 crisis. Business owners who took out such a loan are likely curious about the tax consequences, particularly for forgiven loans. This article provides pertinent information. A sidebar announces the launch of “second-draw” PPP loans.
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Objectively reasonable belief doesn’t preclude induced infringement liability
April / May 2021
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 434
Abstract: An alleged patent infringer’s conduct may be objectively reasonable — but that doesn’t mean the conduct can’t support liability for induced infringement. This short article highlights this lesson from a recent decision by the U.S. Court of Appeals for the Federal Circuit, where the defendant relied on a favorable court ruling and a stipulation by the parties that the plaintiff couldn’t show induced infringement. TecSec, Inc. v. Adobe Inc. Nos. 19-2192, 2258 (Fed. Cir. Oct. 23, 2020)
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USPTO responds to Booking.com ruling with revised guidelines
April / May 2021
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 622
Abstract: In the wake of the U.S. Supreme Court ruling in the Booking.com case last year, the U.S. Patent and Trademark Office (USPTO) has updated its guidance for evaluating so-called “generic.com” marks for trademark registration. Although the Court’s ruling opened the door to registration for such marks, applicants nonetheless may find it an uphill battle. This article reviews the USPTO guidance.
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Any way you slice it – Copyright Act requires domestic infringement
April / May 2021
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 616
Abstract: In an opinion hot out of the oven, the U.S. Court of Appeals for the D.C. Circuit recently weighed in on a case that tested the extraterritorial limits of the federal Copyright Act. Unfortunately for the U.S.-based copyright owner, the court determined that its allegations of infringement fell short of what was necessary to sustain a case against foreign defendants. This article reviews that case and the international reach of the U.S. Copyright Act. IMAPizza, LLC v. At Pizza Ltd., No. 18-7168 (D.C. Cir. July 17, 2020)
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Confusion reigns – Ninth Circuit addresses counterfeiting claims
April / May 2021
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 824
Abstract: Counterfeiting is a form of trademark infringement, so you might naturally expect that it requires at least the same amount of evidence as an infringement claim to reach trial. One trademark holder, however, recently argued that counterfeiting claims don’t require a showing of a likelihood of consumer confusion. This article examines a recent case from the U.S. Court of Appeals for the Ninth Circuit that set the trademark holder straight. Arcona, Inc. v. Farmacy Beauty, LLC, No. 19-55586 (9th Cir. Oct. 1, 2020)
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COMPLIANCE ALERT
April / May 2021
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 114
Abstract: This feature lists a few key tax reporting deadlines for April and May.
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Consolidated Appropriations Act provides hardship relief
April / May 2021
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 403
Abstract: It has been several months since Congress enacted the Consolidated Appropriations Act with its embedded retirement plan provisions. This brief article highlights some of its provisions and the approaching deadlines that affect plan sponsors’ ability to take advantage of the law’s relief measures.
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IRS compliance checklist – Keep your plan running smoothly and legally
April / May 2021
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 642
Abstract: Some IRS compliance requirements for plan sponsors may be more familiar than others. Because knowledge of even the most basic rules tends to vary, the IRS offers a 401(k) plan checklist of the top dozen compliance tasks. This article summarizes the IRS checklist with helpful advice on each point.
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Do higher default deferral rates affect opt-out rates?
April / May 2021
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 665
Abstract: Some plan sponsors worry about nudging plan participants into a more aggressive retirement savings posture. Research suggests they might not need to be concerned about massive dis-enrollment if they boost the default deferral rate for auto-enrolled participants. This article looks at a couple of studies breaking down the auto-enrollment and auto-escalation numbers.