2022
Showing 385–400 of 467 results
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Why contractors should consider mediation
Winter 2022
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 663
Abstract: When a construction dispute arises, among the first thoughts that may come to mind is, “Oh no, is this going to wind up in court?” Sometimes that eventuality is unavoidable, but there’s often a much easier and even productive way to resolve the matter: mediation. This article explores why contractors shouldn’t fear the mediation process.
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Construction accounting – 5 ways to optimize your financial reporting
Winter 2022
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 924
Abstract: In today’s challenging environment, a construction company’s relationships with its lenders and surety are more important than ever. One way to enhance these relationships is to provide financial statements (and other documentation) that are complete, accurate and timely. This article discusses five ways to optimize the financial reporting process. A sidebar looks at why contractors should consider comparative financial statements.
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Tax calendar
January 2022
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 466
Abstract: This calendar notes important tax deadlines for the first quarter of 2022.
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Imposter fraud targets military members and vets
January 2022
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 232
Abstract: According to the Federal Trade Commission, veterans lost approximately $60 million to fraud in 2020. Among the greatest fraud threats to this group is “imposter” fraud. This brief article defines this type of fraud and offers suggestions on how to avoid falling victim to it.
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Tracking down donation substantiation
January 2022
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 387
Abstract: To support a charitable deduction, taxpayers need to comply with IRS substantiation requirements. But what if you never receive a letter from the charity substantiating a donation? This article explains the rules and notes a valuable tax deduction.
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Could your company use a heavy SUV?
January 2022
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 392
Abstract: Many businesses need to invest in heavy sport utility vehicles (SUVs) to transport equipment and provide timely services. Fortunately, they may be able to claim valuable tax deductions for the purchases. This article provides an overview of the tax rules and benefits for SUV purchases.
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Handle retirement plan rollovers with care
January 2022
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 543
Abstract: Because of the COVID-19 pandemic and other reasons, job upheaval has become common among Americans. If you’ll soon be changing employers, you should handle your retirement plan carefully. This article outlines the four basic options for plan rollovers.
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News for Nonprofits – Organizations struggle with staff retention
February / March 2022
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 438
Abstract: The latest “News for Nonprofits” highlights a study looking at the turnover rates at nonprofits in 2021, how a new PayPal app is expanding fundraising options, and why underwater annuities can pose serious financial, regulatory and reputational risks to nonprofit organizations if not managed proactively and effectively.
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Key performance indicators – Using financial and nonfinancial metrics to flourish
February / March 2022
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 678
Abstract: As the country nears the two-year mark of the first COVID-19 lockdowns and stay-at-home orders, some nonprofits still are struggling with financial sustainability. This can mean that an organization’s board of directors is taking a greater interest in the organization’s financial performance. This article covers how key performance indicators (KPIs) can help focus a board’s attention on important metrics and includes both financial and nonfinancial metrics for board members to consider.
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Is it time to review your spending policy?
February / March 2022
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 590
Abstract: Well-managed investments play a critical role in the sustainability of many organizations, including nonprofits. A key element is a nonprofit’s spending policy, essentially the formula used to determine how much of the value of investments will be tapped each year for such expenses as operating costs and capital projects. This article points out that with the past two years of unprecedented events, both operationally and financially, it might be time for organizations to reconsider their spending approaches.
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Excess benefit transactions – Tax Court clarifies definition of “disqualified persons”
February / March 2022
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 824
Abstract: Excess benefit transactions, where economic benefits provided to so-called “disqualified persons” are greater than the value of what was received by the nonprofit organization, can lead to hefty excise taxes for those individuals, as well as reputational damage to organizations themselves. Who are disqualified persons? This article summarizes a recent U.S. Tax Court ruling that rejected the notion that only people with a formal affiliation with an organization can be disqualified persons. A short sidebar reviews another Tax Court case illustrating the danger of not promptly addressing excess benefit transactions when the IRS flags them. Fumo v. Comm’r, T.C. Memo. 2021-61 (May 17, 2021); Ononuju v. Comm’r, T.C. Memo. 2021-94 (July 26, 2021).
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TTAB still constitutional post-Arthrex
February / March 2022
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 422
Abstract: Last year, the U.S. Supreme Court found that the Patent Trial and Appeal Board’s administrative patent judges could constitutionally perform their duties only if they were appointed by the president and confirmed by the Senate. This case summarizes the U.S. Court of Appeals for the Federal Circuit’s finding on whether this reasoning applies to the Trademark Trial and Appeal Board’s administrative trademark judges. Piano Factory Group, Inc. v. Schiedmayer Celesta GMBH, No. 20-1196 (Fed. Cir. Sept. 1, 2021).
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Words matter – NDA language doesn’t protect trade secrets indefinitely
February / March 2022
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 683
Abstract: Most owners of a trade secret would want to keep it, well, secret. But the wording in a nondisclosure agreement (NDA) can inadvertently undermine that goal. This article discusses a case in which the court reviewed this potentially very costly lesson. BladeRoom Group Ltd. v. Emerson Electric Co., No. 19-16583 (9th Cir. Aug. 30, 2021).
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Failure to mark reduces patentee’s infringement recovery
February / March 2022
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 534
Abstract: Patent holders may think that their patents mean they can recover reasonable royalty damages on all infringers’ sales of their infringing products. But this isn’t necessarily the case. This article reviews a case in which the court notes that a patent holder who hasn’t complied with the marking requirement of the federal Patent Act may be awarded limited damages — even if the defendant admits it was aware of the patent. Lubby Holdings LLC v. Chung, No. 19-2286 (Fed. Cir. Sept. 1, 2021).
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Is limited online access to copyrighted work a “public display”?
February / March 2022
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 852
Abstract: If no one sees an unauthorized online copy of a photo, has it truly been “publicly displayed” as required for a copyright infringement lawsuit? The U.S. Court of Appeals for the Ninth Circuit recently answered that question in the affirmative in a case brought by a plaintiff who one judge characterized as a “copyright troll.” Bell v. Wilmott Storage Svcs., LLC, No. 19-5582, -56181 (9th Cir. Sept. 9, 2021).
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Bank Wire – Get ready for general qualified mortgage final rule
Winter 2022
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 448
Abstract: In this summary of recent developments in banking, we discuss the new deadline for compliance with the CFPB’s revised general qualified mortgage rule and how banks should prepare, look at the new lease accounting rules, and take note of a new guide for banks published by the federal banking agencies on conducting due diligence on FinTech companies.