2021
Showing 481–496 of 551 results
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“Method of preparation” involving natural phenomenon is patent-eligible
February / March 2021
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 559
Abstract: The U.S. Court of Appeals for the Federal Circuit has taken the unusual step of modifying and clarifying an earlier opinion considering whether an invention related to a natural phenomenon was patent-eligible. Although the case deals with a “method of preparation,” this article looks at why it may also provide some valuable clues on how best to structure diagnostic claims to increase the odds of patent eligibility. Illumina, Inc. v. Ariosa Diagnostics, Inc., No. 19-1419 (Fed. Cir. Aug. 3, 2020); Association for Molecular Pathology v. Myriad Genetics, Inc., 569 U.S. 576 (2013).
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Don’t let patent licensing missteps cost you
February / March 2021
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 620
Abstract: The owner of three software-related patents can attest to the highs and lows of patent litigation after the U.S. Court of Appeals for the Federal Circuit ruled in its case. Unlike other patents challenged as patent-ineligible under the so-called Alice test, its patents were upheld — but the patentee lost out on millions in pre-suit damages due to a licensing misstep. This article examines the case and reminds readers not to make the same mistake. Packet Intelligence LLC v. Netscout Systems, Inc., No. 19-2041 (Fed. Cir. July 14, 2020).
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Behind the curtain – “Jersey Boys” doesn’t violate copyright on autobiography
February / March 2021
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 814
Abstract: The long-running Broadway musical “Jersey Boys” chronicles the history of the band known as the Four Seasons — and spawned copyright litigation that has run nearly as long as the play itself. This article discusses the latest ruling from the U.S. Court of Appeals for the Ninth Circuit, which found that because facts can’t form the basis for a copyright claim, and all of the alleged similarities were based on elements that were treated as fact in the manuscript, the plaintiff’s manuscript was unprotected. Corbello v. Valli, No. 17-1637 (9th Cir. Sept. 8, 2020).
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Estate Planning Pitfall – Your elderly relative won’t commit to estate planning
February / March 2021
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 267
Abstract: There are many obstacles in the path to estate planning. One of the more difficult to overcome is when an elderly parent or family member refuses to cooperate or even acknowledge the need for estate planning measures. This brief article discusses steps to take to encourage a parent or other family member to create an estate plan.
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The art of estate planning – An art collection is a special asset to account for in an estate plan
February / March 2021
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 752
Abstract: It goes without saying that an art collection, including paintings, sculptures and other pieces of art, can represent a significant portion of a person’s estate. Thus, it’s critical to account for these assets in their estate plan. This article stresses the importance of having one’s art collection valued by a professional valuator and lists three options available for incorporating art into an estate plan.
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Understanding the terms of health care directives
February / March 2021
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 699
Abstract: Estate planning experts usually cite the need to include advance health care directives in a comprehensive estate plan. But there’s often disagreement about the legal names given to those directives and their optimal use, depending on one’s jurisdiction. In any event, regardless of what they’re called in the state where you reside, it’s important to create these documents and keep one’s family in the loop. This article defines several health care directive terms.
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Attention business owners: It’s time to talk about estate planning
February / March 2021
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 832
Abstract: For many small business owners, estate planning may be the last thing on their minds, especially if they’re struggling to recover after a turbulent 2020. However, not only can estate planning help ensure that one’s objectives are met should they die unexpectedly or become disabled, it may protect the business. Also, an estate plan may provide a smooth transition to the next generation. This article details specific estate planning strategies for business owners.
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How to account for forgivable PPP loans
Winter 2021
Newsletter: Auto Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 423
Abstract: Since the PPP was rolled out as part of the CARES Act last spring, more than 5 million businesses, including some auto dealerships, have taken out PPP loans. These funds have helped businesses weather the negative impact of the COVID-19 pandemic. This article addresses some of the questions about the accounting treatment of forgivable PPP loans.
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Succession planning – Does your dealership have a buy-sell agreement?
Winter 2021
Newsletter: Auto Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 588
Abstract: A buy-sell agreement is a legal document that details succession plans if an owner is no longer capable of leading the business. A properly drafted agreement lays out the terms and conditions under which other owners or the business itself may purchase an owner’s interest in the event of his or her death or disability. This article explains reasons to have an agreement and how to fund it.
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“Secrets” of the balance sheet – Use the document to reveal your dealership’s true financial health
Winter 2021
Newsletter: Auto Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 691
Abstract: Information on an auto dealership’s balance sheet can provide insight into the business’s overall financial picture. Among other things, management can use the balance sheet to determine its return on equity, debt-service and current ratios. It also can help spot unsubstantiated estimates, underreported expenses and even fraud. This article spotlights using the balance sheet to help monitor AR, manage inventory, and evaluate sources and uses of cash. A sidebar explains how rounded numbers on a balance sheet can be a red flag.
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3 ways DMS can help you work smarter
Winter 2021
Newsletter: Auto Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 815
Abstract: The DMS is the backbone of an auto dealership’s operations. This article serves up three ways a dealership can use DMS features to improve its efficiency, customer service and bottom line. It discusses how to maximize CRM benefits, use text and emails more efficiently and take advantage of lesser-used DMS modules. A sidebar discusses getting the most out of the DOC reports generated by the DMS.
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Accounting for program services and the activities that support them
Winter 2021
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 727
Abstract: Donors and funders want to know how nonprofits use their financial resources — maybe even more than ever during this difficult time. Rules issued by the Financial Accounting Standards Board (FASB) can help them break down spending. This article reviews the key rules affecting expense allocation.
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Help staffers with tax-free disaster relief payments
Winter 2021
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 432
Abstract: With the COVID-19 crisis pushing people across the country into financial hardship, it’s natural that some nonprofits want to extend a helping hand to staff members. The good news is that the federal tax code provides a way to make tax-free direct payments to employees in need. This article explains the type of events that are “qualified disasters.” It also explains how certain disbursements to employees are generally excluded from the recipients’ gross income for federal tax purposes, and points out that employers don’t need to report them on W-2 forms.
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How will the IRS’s regs on donations for “consideration” affect you?
Winter 2021
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 544
Abstract: The IRS has issued its final regulations on the tax treatment of transfers made to charitable entities in return for “consideration.” Among other things, the rules tackle a recent tax strategy for avoiding the limit on state and local tax deductions imposed by the TCJA. This article discusses various parts of the regulations, including programs from state and local government that provide tax credits in return for certain donations. It also addresses the IRS’s clarification of the rule that limits deductions for quid pro quo contributions.
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Artificial intelligence moves to the nonprofit forefront
Winter 2021
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 784
Abstract: AI has made an impact on a wide range of industries, including the nonprofit sector. Although some organizations might find this evolving technology daunting and cost-prohibitive, AI tools can help nonprofits of all sizes cut costs by streamlining operations. They might even be able to leverage AI to better achieve mission-critical objectives. This article defines AI and discusses how it can be used to benefit operations and more. A sidebar gives real-life examples of how AI has helped nonprofits meet their missions.
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Bank Wire – Interim rule provides temporary relief from FDICIA requirements
Winter 2021
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 447
Abstract: This brief summary of recent events in community banking explains an interim rule from the FDIC that temporarily suspends specific requirements of the Federal Deposit Insurance Corporation Improvement Act of 1991 for banks that experienced significant asset growth in 2020. It also notes that banks need to prepare for the upcoming transition away from LIBOR, and points out that the Small Business Administration, with support from the Department of the Treasury (see below), recently released a simpler application designed to streamline the forgiveness process for some PPP loans.