2022
Showing 161–176 of 467 results
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Uniform Guidance compliance – Watch out for 3 danger zones
August / September 2022
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 832
Abstract: Federal funding in response to the COVID-19 pandemic has meant that more nonprofits have found themselves subject to the Uniform Guidance for Federal Awards — the rules and requirements for obtaining federal grants. If they spent $750,000 or more in federal awards in a fiscal year, they’re also facing single audits, possibly for the first time. Even long-time recipients of federal awards can trip up when it comes to single audits. This article covers three areas nonprofits should watch closely to reduce the possibility of costly penalties and reputational harm.
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AI works shut out from copyright protection
August / September 2022
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 422
Abstract: Artificial intelligence (AI) has made inroads in a wide array of areas, but it has yet to break down the barriers to copyright protection. The U.S. Copyright Office continues to refuse to register a copyright on works created by AI. This article reviews a decision by the Review Board of the U.S. Copyright Office (board) explaining its reasoning earlier this year. Second Request for Reconsideration for Refusal to Register a Recent Entrance to Paradise (Copyright Review Board Feb. 14, 2022).
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Package it up – Bakery’s trade dress claim falls
August / September 2022
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 515
Abstract: When designing product packaging, companies generally want it to clearly identify their products. In Bimbo Bakeries USA, Inc. v. Sycamore, the U.S. Court of Appeals for the Tenth Circuit has ruled that a baking company’s trade dress used elements so customary in the industry that it was generic and not subject to trademark protection under the federal trademark law known as the Lanham Act. This articles summarizes the court’s findings. Bimbo Bakeries USA, Inc. v. Sycamore, No. 18-4062, -4031, -4040 (10th Cir. March 18, 2022).
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Patent’s on-sale bar drains damages
August / September 2022
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 668
Abstract: There can be a fine legal line between providing a quote and an offer for sale. An inventor recently learned this lesson the hard way in Junker v. Medical Components, Inc. — and it resulted in the invalidation of his patent and the reversal of a hefty infringement damages award. This article reviews the patent’s on-sale bar and how the patent holder ran afoul of it. Junker v. Medical Components, Inc., No. 21-1649 (Fed. Cir. Feb. 10, 2022).
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Isn’t it obvious? Presumption of obviousness knocks out patent
August / September 2022
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 847
Abstract: Patents that specify ranges ¬— for example, a range of concentrations in a topical composition — can run into a presumption of obviousness that results in their inventions being deemed unpatentable. This case reviews a case in which a pharmaceutical company ran into just that problem when the ranges cited in its patent for a skin treatment overlapped with those in some so-called “prior art.” A brief sidebar highlights the court’s conclusion that the requisite reasonable expectation of success can exist without “absolute predictability of success.” Almirall, LLC v. Amneal Pharmaceuticals, LLC, No. 20-2331 (Fed. Cir. March 14, 2022).
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Tax Calendar
July 2022
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 185
Abstract: This calendar notes important tax deadlines for the third quarter of 2022.
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Medicare premiums may lower your taxes
July 2022
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 302
Abstract: Americans who are 65 and older qualify for basic Medicare insurance, but they may need to pay additional premiums to get the level of coverage they desire. The premiums can be expensive — especially for a married couple with both spouses paying them. One aspect of paying premiums might be a positive, however: For those who are eligible, those premiums may help lower their tax bills.
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A tax break for educators gets an update
July 2022
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 419
Abstract: When teachers are setting up their classrooms for the new school year, it’s not uncommon for them to pay for a portion of their classroom supplies out-of-pocket. A special tax provision allows them to recoup some of the cost at tax time. In light of changes brought by the Tax Cuts and Jobs Act, this special tax break for educators became even more important. And for 2022, an update has made the tax break even better. This article explains.
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Selling your business? An installment sale may yield tax benefits
July 2022
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 530
Abstract: Individuals who plan to transfer real estate, a family business or other assets that are expected to appreciate dramatically in the future may want to consider an installment sale. This option may provide benefits, including the ability to freeze asset values for estate tax purposes and remove future appreciation from the owner’s taxable estate.
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Using alternative energy for business can bring tax benefits
July 2022
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 538
Abstract: Business owners may be wondering whether alternative energy technologies can help them manage their business energy costs. A valuable federal income tax benefit — in the form of a business energy credit — applies to the acquisition of many types of alternative energy property. The credit is intended primarily for business users of alternative energy. This article provides details.
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Cash it in! Save tax with qualified small business stock
August / September 2022
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 379
Abstract: Those looking to inject cash into their small corporations or any other business venture may want to acquire qualified small business stock (QSBS). This article explains that it’s possible to enjoy a tax exclusion on 100% of capital gain when selling the stock down the road. It also discusses the requirements for qualifying for the QSBS tax break.
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Taking advantage of the Community Advantage Loan Program
August / September 2022
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 652
Abstract: If a business operates in what’s known as an underserved area and could benefit from additional capital, the Community Advantage Loan Program, an initiative of the Small Business Administration, may be able to help. This article notes that many Community Advantage borrowers are small business owners and entrepreneurs who have generally been in business for less than three years and don’t qualify for traditional financing. It also discusses how a small business can determine whether such a loan is a good fit.
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Should long-term care insurance be part of your financial plan?
August / September 2022
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 535
Abstract: People can’t know what health issues await them, but it’s pretty certain that if they live long enough, they’ll need some form of long-term care. This article suggests considering the option of long-term care insurance to avoid being caught without the needed resources in the event of a catastrophic, long-term health event.
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How to benefit from the home sale gain exclusion
August / September 2022
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 879
Abstract: Home prices are at record highs in some parts of the country and many people are looking to make career or lifestyle changes. This article explains that those considering downsizing or moving to another location could be in line for large tax breaks when they sell their homes. It points out that some taxpayers in these circumstances may be able to pocket up to a half million dollars in gain from the sale of their principal residences without owing any federal income tax. A sidebar explains how improvements to a home may affect the equation.
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Bank Wire – CFPB expands its authority to punish banks for discrimination
Summer 2022
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 432
Abstract: In this brief summary of recent developments in banking, we look at a recent Consumer Financial Protection Bureau announcement that it will expand its antidiscrimination efforts to situations in which fair lending laws may not apply, including include servicing, collections and consumer reporting. In addition, we explain the Financial Crimes Enforcement Network’s Rapid Response Program for cyber-enabled financial crime and highlight a recent FDIC notice requirement for banks involved in crypto activities.
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Is cryptocurrency the future of banking?
Summer 2022
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 543
Abstract: The popularity of bitcoin, ether and other cryptocurrencies has exploded in recent years. But an absence of federal oversight “leaves consumers open to scams and dangerous price volatility,” many lawmakers warn. This article explains that this lack of oversight may change in the near future and discusses a recent executive order that signals support of the potential benefits of creating a U.S. Central Bank Digital Currency.