2022
Showing 305–320 of 467 results
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Need to make a “quick fix” to your will? Executing a codicil may be the answer
April / May 2022
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 695
Abstract: For most people, the first step in estate planning is to create a legally enforceable will. But what if some circumstances have changed since the will was drafted? It may be in need of a “quick fix.” This article explains how a codicil can supplement an existing will.
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Small business owners may qualify for the special use valuation method
April / May 2022
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 906
Abstract: The need for estate planning is essential for small business owners who have most of their personal fortune tied up in the operation. Fortunately, they may have an ace up their sleeves: the special use valuation method. With this approach, a person’s executor may secure significant tax savings when the owner’s business interest is passed to heirs. This article details the benefits of a special use valuation method. A sidebar explains how an executor can elect to use the special use valuation method.
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Act fast and you may avoid forfeiting FSA funds
March 2022
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 252
Abstract: An employer-sponsored flexible spending account allows participants to pay health care costs with pre-tax dollars and be reimbursed, tax-free. Unused funds at year-end may be forfeited unless the plan includes one of two exceptions. In 2021, the IRS added some items to the list of qualifying expenses. This article gives details.
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What to do about fraudulent credit or debit card charges
March 2022
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 379
Abstract: It’s an awful feeling to learn that your credit or debit card has been used fraudulently. Whether you’re liable for charges typically depends on the type of card, whether you still possess the card and when the card issuer is alerted. This article provides further details.
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Hiring? You may be eligible for a valuable credit
March 2022
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 493
Abstract: Business owners who intend to hire should be aware of a recent law that has extended through 2025 a valuable credit to those that hire members of certain targeted groups. This article provides the limits and other details of the Work Opportunity Tax Credit and how employers can qualify to claim it.
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Slim your 2021 tax bill by fattening your IRA
March 2022
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 544
Abstract: It may not be too late to lower your 2021 tax bill. Qualified individuals can still make deductible contributions to traditional IRAs until the tax filing date of April 18, 2022, and claim the deduction for 2021. This article provides details, including alternate strategies.
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News for Nonprofits – Support for female causes growing slowly
Spring 2022
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 454
Abstract: The latest News for Nonprofits covers the gains in support for women’s and girls’ organizations in recent years, the U.S. Department of Education’s revamping of the Public Service Loan Forgiveness Program, which cancels loans after 10 years of public service by eligible borrowers, and Microsoft Corporation’s recently launched Security Program for Nonprofits.
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Changes are coming to your auditor’s report
Spring 2022
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 585
Abstract: The American Institute of Certified Public Accountants Auditing Standards Board’s latest standards are kicking in, and many nonprofits will notice resulting changes to the format and content of auditor reports on their organizations’ financial statements. This article describes how the updates are intended to make auditor reports more meaningful and transparent for the users of financial statements, including potential funding sources. Source: Statement on Auditing Standards (SAS) No. 134, Auditor Reporting and Amendments, Including Amendments Addressing Disclosures in the Audit of Financial Statements (AU-C section 701).
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Internet phishing schemes – How to protect your nonprofit from cyberattacks
Spring 2022
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 605
Abstract: The COVID-19 pandemic has intensified the threat of cyberattacks for nonprofit organizations. Hackers often target nonprofits because charities hold confidential donor data but may fail to safeguard such data. And the cost of a cyberattack can be steep. This article provides suggestions for ways to stay current on hacking threats and do what’s necessary to secure organizational systems.
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4 tips for rebuilding your operating reserves
Spring 2022
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 875
Abstract: The COVID-19 pandemic has driven home many lessons for nonprofits, perhaps none so much as the importance of operating reserves. This article provides some steps nonprofits with dramatically depleted — or nonexistent — reserves can take to remedy the situation, including achieving leadership buy-in, committing to a formal reserves policy, developing a funding plan and being realistic about the amount of time it takes to build or replenish operating reserves. A short sidebar summarizes the results of a 2021 survey showing that the number of nonprofits reporting at least four to six months of reserves ticked up.
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News for Nonprofits – Support for female causes growing slowly
April / May 2022
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 454
Abstract: The latest News for Nonprofits covers the gains in support for women’s and girls’ organizations in recent years, the U.S. Department of Education’s revamping of the Public Service Loan Forgiveness Program, which cancels loans after 10 years of public service by eligible borrowers, and Microsoft Corporation’s recently launched Security Program for Nonprofits.
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Changes are coming to your auditor’s report
April / May 2022
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 585
Abstract: The American Institute of Certified Public Accountants Auditing Standards Board’s latest standards are kicking in, and many nonprofits will notice resulting changes to the format and content of auditor reports on their organizations’ financial statements. This article describes how the updates are intended to make auditor reports more meaningful and transparent for the users of financial statements, including potential funding sources. Source: Statement on Auditing Standards (SAS) No. 134, Auditor Reporting and Amendments, Including Amendments Addressing Disclosures in the Audit of Financial Statements (AU-C section 701).
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Internet phishing schemes – How to protect your nonprofit from cyberattacks
April / May 2022
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 605
Abstract: The COVID-19 pandemic has intensified the threat of cyberattacks for nonprofit organizations. Hackers often target nonprofits because charities hold confidential donor data but may fail to safeguard such data. And the cost of a cyberattack can be steep. This article provides suggestions for ways to stay current on hacking threats and do what’s necessary to secure organizational systems.
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4 tips for rebuilding your operating reserves
April / May 2022
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 875
Abstract: The COVID-19 pandemic has driven home many lessons for nonprofits, perhaps none so much as the importance of operating reserves. This article provides some steps nonprofits with dramatically depleted — or nonexistent — reserves can take to remedy the situation, including achieving leadership buy-in, committing to a formal reserves policy, developing a funding plan and being realistic about the amount of time it takes to build or replenish operating reserves. A short sidebar summarizes the results of a 2021 survey showing that the number of nonprofits reporting at least four to six months of reserves ticked up.
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Federal Circuit limits disqualifying prior art for design patents
April / May 2022
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 443
Abstract: Can the existence of a similar-looking art tool anticipate or render obvious a patent for the design of an item used in plastic surgery? Fortunately for a design patent applicant in In re: SurgiSil, L.L.P., the U.S. Court of Appeals for the Federal Circuit found that the Patent Trial and Appeal Board erred in finding that the art tool anticipated a lip implant, rendering the implant’s design unpatentable. This article summarizes the case and the concept of “anticipation.” In re: SurgiSil, L.L.P., No. 20-1940 (Fed Cir. Oct. 4, 2021).
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Potential trademark injury not enough for federal jurisdiction
April / May 2022
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 656
Abstract: For the first time, the U.S. Court of Appeals for the Federal Circuit recently considered what a trademark challenger must show to establish the standing required under the U.S. Constitution to appeal a decision of the Trademark Trial and Appeal Board (TTAB). This article summarizes the court’s conclusion in Brooklyn Brewery Corp. v. Brooklyn Brew Shop, LLC, which resulted in a mixed bag for one challenger. Brooklyn Brewery Corp. v. Brooklyn Brew Shop, LLC, No. 20-2277 (Fed Cir. Oct. 27, 2021).