2023
Showing 17–32 of 460 results
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Follow IRS Rules to Nail Down a Charitable Tax Deduction
November 2023
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 254
Abstract: For charitable donations of cash and property to be deductible, they must meet certain IRS criteria. This short article discusses some of the basic rules and explains how to determine if the charity is a qualified charitable organization.
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One-time thing: IRA to HSA transfers
November 2023
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 381
Abstract: Taxpayers who have IRAs and Health Savings Accounts (HSAs) can transfer funds directly from their IRAs to their HSAs, under certain conditions. This is a once-in-a-lifetime transfer, without penalties or taxes, intended to help taxpayers who are hit with high medical bills that exceed the balance in their HSAs.
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How to secure a business bad debt deduction
November 2023
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 503
Abstract: This brief article highlights how businesses may be able to secure bad debt deductions. This tax treatment isn’t automatic. A business must be able to show that the debt in question is worthless. The article explains the ins and outs of claiming a business bad debt for 2023.
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Is disability income taxable?
November 2023
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 548
Abstract: Many Americans receive disability income, and the question is often asked: Is it taxable? The short answer is: That depends on who paid for it. This article details how and when taxes may apply. A sidebar discusses how much disability coverage an individual may need.
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Does commercial success affect an invention’s obviousness?
Year End 2023
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 458
Abstract: Federal patent law prohibits the patenting of inventions that are obvious. While prior art such as earlier patents are often cited as evidence of obviousness, so-called “secondary-consideration” evidence can sometimes support a finding of nonobviousness even in the face of prior art — but not always. This article reviews a recent ruling by the U.S. Court of Appeals for the Federal Circuit that illustrates the role of secondary considerations. Source: Yita LLC v. MacNeil IP LLC, No. 22-1373 (Fed. Cir. June 6, 2023).
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Paying damages under both copyright and trademark laws
Year End 2023
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 574
Abstract: Two furniture makers landed in court after one copied the other’s designs. To the chagrin of the infringer, the copying provided the basis, not only for copyright infringement damages, but also for trade dress infringement damages that were six times as much. This article covers the reasons the court found to assess infringement damages based on both trademark and copyright laws. Source: Jason Scott Collection, Inc. v. Trendily Furniture, LLC, No. 21-16978 (9th Cir. May 30, 2023).
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Court rejects overly broad reissue patent application
Year End 2023
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 620
Abstract: Regrets — we’ve all had a few. A patentee, for example, might regret not obtaining broader patent protection. A reissue patent could come to the rescue, but only if certain requirements are met. One patentee recently learned this lesson the hard way. This article summarizes the patentee’s attempt to broaden its patent through a patent reissue application. Source: In re: Float’N’Grill LLC, No. 22-1438 (Fed. Cir. July 12, 2023).
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Court schools trademark holder – Nearly identical trademark doesn’t infringe
Year End 2023
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 843
Abstract: Judicial findings regarding trademark infringement tend to turn largely on the similarity — or dissimilarity — of the two marks at issue. But significant similarity is no guarantee that a trademark holder will prevail in court. This article looks at a decision from the U.S. Court of Appeals for the Tenth Circuit that upheld a lower court’s noninfringement judgment in a dispute involving two almost identical education-related marks. A short sidebar covers why the court rejected a proposed presumption of confusion. Source: M Welles & Assocs., Inc. v. Edwell, Inc., No. 22-1248 (10th Cir. May 31, 2023).
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How to increase flexibility when using Flexible Spending Accounts
Year End 2023
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 492
Abstract: A Flexible Spending Account (FSA) can be used to pay health care or dependent care expenses. Typically, those who have an FSA account have to empty it before the end of the year or forfeit any remaining funds. But as this article highlights, employers may provide one of two ways, either a “grace period” or a “carryover of funds,” to avoid this “use-it-or-lose-it” rule.
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Prevent disaster with homeowners insurance
Year End 2023
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 579
Abstract: While risks of hurricanes, wildfires, robberies and floods vary somewhat according to location, it’s important to have a homeowners insurance policy that will cover any eventuality. There are many different types of homeowners insurance to fit various situations. Many policies also offer some coverage for the costs incurred to pay for living somewhere else while a home is being repaired after being damaged. This article takes a look at some of the ins and outs.
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Will the Corporate Transparency Act affect your business?
Year End 2023
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 676
Abstract: Businesses soon may need to meet a new reporting requirement mandated by the Corporate Transparency Act (CTA) and scheduled to take effect January 1, 2024. The CTA requires many companies to report beneficial owner information (BOI) to the Financial Crimes Enforcement Network (FinCEN), a bureau of the U.S. Department of the Treasury. This article explains that the information reported is intended help prevent criminals, such as human and drug traffickers, from using anonymous shell companies to hide illicit proceeds.
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Push or pull? Coordinating your year-end tax moves
Year End 2023
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 901
Abstract: Despite some recent tax law changes, the year-end tax strategy of pushing income into 2024 to defer the tax normally due while at the same time pulling expenses into 2023 to offset a current tax liability still can make sense if tax rates are stagnant. This article offers several examples. A sidebar discusses what tax strategies make sense in regard to self-employment income.
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Contractors: Watch out for occupational fraud
Fall 2023
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 430
Abstract: Construction businesses can be afflicted by occupational fraud in various places, including in the office and on the jobsite. That’s why they need to be particularly diligent when it comes to looking for and reacting to schemes. This article looks at some data from the most recent report published by the Association of Certified Fraud Examiners (ACFE) to help contractors know where to look.
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Tired of HR hassles? Consider a PEO
Fall 2023
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 538
Abstract: Sometimes the most difficult part of running a business is dealing with payroll, benefits and other such matters. Enter the professional employer organization (PEO). PEOs are outsourcing providers that can relieve construction businesses, as well as other types of companies, from the hassles of human resources. This article examines the advantages and risks of partnering with one.
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Joint ventures offer both revenue and risk
Fall 2023
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 655
Abstract: They’re hardly new to the industry, but joint ventures remain a tricky move for any construction business that’s largely unfamiliar with the process and experience. A carefully chosen and well-executed joint venture can indeed be profitable, but there are significant risks to consider. This article explores why contractors typically opt for a joint venture and discusses some of the common challenges involved.
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Cash flow strategies for construction companies
Fall 2023
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 941
Abstract: Construction businesses play a dangerous game in having to invest heavily in the means to complete projects well before they get paid. The situation elevates cash flow management to a mission-critical activity. This article discusses some sound strategies for improving cash flow, such as preparing forecasts and staying on top of receivables. A sidebar notes that, under the right circumstances, switching tax accounting methods may boost cash flow.