2021
Showing 113–128 of 551 results
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Copyright’s fair use defense – Court clarifies “transformative use” analysis
October / November 2021
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 815
Abstract: In a colorful copyright case involving iconic artists Prince and Andy Warhol, the U.S. Court of Appeals for the Second Circuit agreed with a photographer’s objection to Warhol’s use of her photo of Prince. According to the court, the fair use defense to copyright infringement wasn’t available because Warhol’s series based on the photographer’s photo retains the essential elements of the photo without significantly adding to or altering them. This article summarizes the case, while a short sidebar highlights the proposal by two judges of the U.S. Court of Appeals for the Second Circuit for a different approach to the fair use analysis. The Andy Warhol Foundation for the Visual Arts, Inc. v. Goldsmith, No. 19-2420-cv (2d Cir. March 26, 2021).
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Estate Planning Pitfall – You haven’t updated your estate plan after a move
October / November 2021
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 256
Abstract: There are several reasons a person might pick up and move to another state, such as a change in jobs, a desire for a better climate, an opportunity to downsize or to be closer to loved ones. This brief article explains why it’s critical to update estate planning documents after making the move.
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Behold the 21st century will: the e-will!
October / November 2021
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 609
Abstract: A will is commonly drafted in a lawyer’s office in the presence of witnesses and a notary public. However, this scene is slowly changing with the rising popularity of electronic wills (e-wills). This article discusses the Uniform Electronic Wills Act and lists the advantages and disadvantages of e-wills.
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Protecting business wealth from creditors
October / November 2021
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 791
Abstract: Business owners likely have worked long and hard to achieve their goals. It would be a shame if creditors were able to reach their assets before they’ve transferred wealth to the younger generation. This article examines several asset protection strategies business owners can employ with the goal of holding on to more of their wealth to pass on to loved ones.
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The return of RMDs – COVID-19-related suspension of RMDs is a thing of the past
October / November 2021
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 881
Abstract: The temporary reprieve is over. Due to the COVID-19 pandemic, Congress suspended the rules for required minimum distributions (RMDs) in 2020, including inherited accounts. But the rules have been restored for the 2021 tax year. Essentially, participants in qualified plans and IRAs who’ve reached their required beginning date must take distributions this year or potentially pay a hefty penalty. This article explains RMD rules and details what an individual must do before year end. A sidebar details the RMD options an individual has if he or has multiple accounts.
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The future of the supply chain is digital
Fall 2021
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 400
Abstract: As the supply chain for the manufacturing industry becomes increasingly global, it’s also becoming increasingly complex. Even before the COVID-19 pandemic, many manufacturers and distributors were adopting digital solutions — particularly blockchain — to improve the visibility and traceability of raw materials and goods through the supply chain. This article explains how blockchain can help enhance transparency, security, quality and safety, and reduce the risk of fraud.
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Labor shortage – How manufacturers can attract and retain qualified workers
Fall 2021
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 537
Abstract: According to The CFO Survey, a collaboration of Duke University’s Fuqua School of Business and the Federal Reserve Banks of Richmond and Atlanta, labor quality and availability was the most pressing concern in the second quarter of 2021. The labor shortage has been a major concern among CFOs for years, and the COVID-19 pandemic has only exacerbated the problem. Job openings — for positions such as assemblers, machinists, technicians and engineers — exceed qualified applicants by a wide margin. This article provides a few creative ideas to help manufacturers bridge the gap.
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Now’s the time to review your estate and succession plans
Fall 2021
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 669
Abstract: Every business owner needs an exit plan. In light of potential tax changes on the horizon, this fall is a good time to review exit plans. Perhaps most significant, the federal gift and estate tax exemption will be cut drastically at the end of 2025 — or much sooner if recent proposals become law. This article highlights proactive measures manufacturing owners can take today to help achieve their long-term estate and succession planning goals.
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Is it better for manufacturers to buy or lease equipment?
Fall 2021
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 876
Abstract: Manufacturing is an asset-intensive business, so deciding whether to buy or lease equipment or machinery is critical. This article reviews the advantages of both buying and leasing manufacturers should consider as they make this decision. It also covers what manufacturers need to know about the lease accounting rules. A short sidebar covers AICPA’s Financial Reporting Framework for Small- and Medium-Sized Entities.
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ESG investing – Why you don’t have to sacrifice returns
September / October 2021
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 424
Abstract: Socially responsible investing has been around for decades. But only in recent years has it taken off with investors. This short article explores why a strategy that once required sacrificing returns, may actually have a performance edge these days.
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Is your revocable trust fully funded?
September / October 2021
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 551
Abstract: Individuals with a revocable or “living” trust need to ensure that it’s fully “funded.” Trust owners should transfer title of assets or designate the trust as the beneficiary of retirement accounts or insurance policies. This article explains how to do it and warns against the costly consequences of failing to fund a trust.
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Choosing your retirement destination based on taxes
September / October 2021
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 606
Abstract: Retirees contemplating a move to another state need to consider several factors — climate, proximity to family and friends, housing costs and, of course, taxes. But as this article argues, assessing a state’s tax-friendliness isn’t always straightforward. You need to look beyond income tax and to think about financial goals, income sources and the possibility of multistate taxation.
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RMDs are back – Here’s how to soften the tax blow
September / October 2021
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 916
Abstract: Required minimum distributions (RMDs) from IRAs and employer-sponsored retirement plans were suspended in 2020, but no such relief is available in 2021. This article looks at a couple strategies to help individuals soften the tax blow of RMDs. This includes naming a spouse as sole beneficiary and making a qualified charitable distribution. A sidebar suggests tax minimizing strategies for those nearing retirement.
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IRS audits may be set to increase
Fall 2021
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 428
Abstract: The Biden administration’s tax proposals include an additional $80 billion in funding for the IRS. Given the prospect of increased IRS enforcement activity in the future, this short article explains that now’s a good time for businesses to work with their accounting and tax advisors to be sure their books and records are complete and accurate.
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How to track your personal cash flow
Fall 2021
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 614
Abstract: Monitoring cash flow is one of the most important tasks for any business — and the same is true for families. Net worth, on its own, doesn’t give an idea of income and spending, which tend to be better indicators of true financial health. This article explains how to perform a personal cash flow analysis.
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The gift tax exclusion: The gift that keeps giving
Fall 2021
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 757
Abstract: Among the strategies for reducing the size of a taxable estate is the annual gift tax exclusion. But the exclusion can’t be carried forward and used in future years. In addition, this article points out that the current high exemption is likely temporary and scheduled to drop in 2026. This drop would reduce how much can pass estate-tax-free to heirs and suggests that 2021 might be a good time to make annual exclusion gifts.