2022
Showing 241–256 of 467 results
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Giving circles surge in popularity – What it means for nonprofits
June / July 2022
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 601
Abstract: According to the Dorothy A. Johnson Center for Philanthropy, giving circles have tripled in number since 2007, to about 1,600 groups with more than 46,000 members in the United States. With almost $1.3 billion in grants already made by giving circles, nonprofits should ensure they’re on the circles’ radar. This article summarizes what giving circles are and their benefits, and introduces Charity Navigator’s Global Giving Circle Directory and the impact it seeks to have on the use of giving circles.
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Ready for the new gifts-in-kind reporting requirements?
June / July 2022
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 814
Abstract: The Financial Accounting Standards Board (FASB) has new rules for how nonprofits that follow Generally Accepted Accounting Principles must report and value “nonfinancial assistance” — commonly known as gifts in kind. The changes are effective for annual periods beginning after June 15, 2021, and interim periods within annual periods beginning after June 15, 2022. For nonprofits that didn’t adopt the standards early, this article covers what they need to know. A sidebar discusses the impetus for the new requirements according to the FASB.
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Sending the kids to day camp may bring a tax break
May 2022
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 262
Abstract: Among the many challenges of parenthood is what to do with the kids when school lets out. Parents who choose to send a child to day camp may qualify for a valuable tax break: that is, the child and dependent care credit. This article explains why tax credits are so valuable and how eligibility for this one is determined.
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To get an “early” refund, adjust your withholding
May 2022
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 388
Abstract: Everyone loves a juicy tax refund, but why wait to receive the money? By adjusting one’s withholding and/or estimated tax payments, a taxpayer can enjoy that money throughout the year. This article lists some circumstances under which adjustments are particularly advisable and explains how to make changes.
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After filing your taxes, what records can you toss?
May 2022
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 482
Abstract: Taxpayers who have filed their 2021 tax returns may be eager to start clearing out some tax-related paper clutter. Paring down is a good idea, as long as essential records that may be needed in the event of an IRS audit are kept. Some documents may help with collecting a future refund or assist taxpayers with filing next year. This article provides an outline of the documents that should be kept — for how long — and the papers that can be thrown away.
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Hiring your minor children for summer jobs
May 2022
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 557
Abstract: Business owners may be able to hire their minor children this summer and get tax breaks and other nontax benefits. While owners save on payroll taxes and lower some costs, the kids also benefit. They can gain on-the-job experience, learn practical skills and at the same time learn how to manage money. A sidebar notes that earned income can help young workers get an early start on funding a retirement plan.
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Post-AIA patents aren’t immune to interference proceedings
June / July 2022
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 446
Abstract: When the America Invents Act changed the U.S. patent system from a “first to invent” to “first inventor to file for a patent” system, it created some confusion. For example, questions arose about the applicability of interference proceedings to patent applications filed after the “first to file” provision took effect on March 16, 2013. This article discusses SNIPR Tech. Ltd. v. The Rockefeller University, in which the Patent Trial and Appeal Board has attempted to provide some clarity. SNIPR Tech. Ltd. v. The Rockefeller University, Pat. Interf. No. 106,123 (PTAB Nov. 19, 2021).
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USPTO announces new trademark sanctions process
June / July 2022
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 693
Abstract: The U.S. Patent and Trademark Office (USPTO) has taken another step in its ongoing campaign to protect the integrity of the trademark register. It recently announced a new administrative process it will wield to investigate improper submissions filed with the USPTO in trademark matters. This article summarizes the newest USPTO sanctions process.
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Off the leash – Design copyright case gets another life
June / July 2022
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 565
Abstract: A common phrase such as “I love you” written in a lower-case cursive, italicized font on garments can’t possibly be copyrightable, right? Probably not, but as this article shows in a ruling from the U.S. Court of Appeals for the Fifth Circuit in Cat and Dogma, LLC v. Target Corp. a design using such a phrase may gain copyright protection. Cat and Dogma, LLC v. Target Corp., No. 20-50674 (5th Cir. Oct. 8, 2021).
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A notable shift – Software survives patent-eligibility test
June / July 2022
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 816
Abstract: Patents covering software can face an uphill battle when challengers contend the software is actually a patent-ineligible abstract idea. In Mentone Solutions LLC v. Digi Int’l Inc., the U.S. Court of Appeals for the Federal Circuit recently upheld one such patent. This article sheds some light on how these patents can withstand judicial scrutiny. Mentone Solutions LLC v. Digi Int’l Inc., No. 21-1202 (Fed Cir. Nov. 15, 2021); Two-Way Media Ltd. v. Comcast Cable Communications, 874 F.3d 1329, 124 U.S.P.Q.2d 1521 (Fed. Cir. 2017); CosmoKey Solutions GmbH & Co. KG v. Duo Security LLC, No. 20-2043 (Fed Cir. Oct. 4, 2021).
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Tax Cuts and Jobs Act – How to hit the jackpot with the QBI deduction
June / July 2022
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 406
Abstract: The qualified business income (QBI) deduction, authorized by the Tax Cuts and Jobs Act (TCJA), is available to owners of pass-through entities — such as S corporations, partnerships and limited liability companies (LLCs) — as well as self-employed individuals. This article highlights how the QBI deduction works and points out that it’s only available for a limited time and will expire after 2025, absent further legislative action.
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Avoiding unexpected medical bills with the federal No Surprises Act
June / July 2022
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 607
Abstract: Nearly one-fifth of emergency visits and 16% of in-network hospital stays result in at least one charge from a provider that’s outside the patient’s health insurance network, according to a recent report by the Peterson Center on Healthcare and the Kaiser Family Foundation. This article notes that the federal No Surprises Act (NSA) attempts to address this situation and explains how the NSA works and when it applies.
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What steps should you take to expand your business?
June / July 2022
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 663
Abstract: It may seem counterintuitive to consider business growth during a volatile and relatively unpredictable economy, but to ensure financial health and profitability over the long term, businesses need to use all the tools at their disposal. This article notes that for some businesses, strategic expansion can be the best way to shore up operations, preparing them to meet current challenges and take advantage of new opportunities.
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Nail down installment sale tax breaks
June / July 2022
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 874
Abstract: An owner of investment or commercial real estate who is planning to sell this year could owe a hefty tax on the transaction. This article explains that one possible strategy is to arrange an installment sale, thereby spreading out the tax over time and giving a buyer more time to come up with the cash needed to seal the deal. A sidebar discusses when it might be a good idea to “elect out” of installment sale treatment on a tax return.
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The legal industry is resilient — but challenges remain
Spring 2022
Newsletter: Law Firm Management
Price: $225.00, Subscriber Price: $157.50
Word count: 425
Abstract: After experiencing a surprisingly positive year in 2020, the U.S. law firm market ended 2021 on solid economic footing. That’s according to the 2022 Report on the State of the Legal Market, issued by the Center on Ethics and the Legal Profession at Georgetown University Law Center and the Thomson Reuters Institute. This article provides some of the key findings from the most recent edition.
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Thinking about adding nonequity partners? Pros and cons of adding another partner level
Spring 2022
Newsletter: Law Firm Management
Price: $225.00, Subscriber Price: $157.50
Word count: 523
Abstract: Smaller law firms that are reluctant to add more equity partners may consider creating nonequity partnerships to reward and retain high-performing associates and lure in laterals. This article discusses both pluses and minuses of this approach.