2023
Showing 385–400 of 460 results
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The essentials of a subcontractor prequalification process
Winter 2023
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 542
Abstract: General contractors are masters of logistics and coordination. But the success of most projects depends on one or more reliable subcontractors to get certain tasks done and done right. This article describes some of the essentials of a formal process for thoroughly vetting subcontractors so general contractors can rest assured that their jobs will be in good hands when the time comes.
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Succession planning is a journey of many steps
Winter 2023
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 678
Abstract: Many construction businesses feature an owner who’s generally well known and liked by employees, customers, vendors, investors and advisors. This is great, but what happens when this individual is ready to retire or is otherwise compelled to step down? That’s where a succession plan comes in. This article discusses some of the general concepts of succession planning.
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Business interest expense: How much can you deduct?
Winter 2023
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 886
Abstract: If there’s one thing that every construction company owner enjoys, it’s a healthy tax deduction. However, the Tax Cuts and Jobs Act set forth a limitation on deductions of business interest expense. This article explains how small businesses can qualify for an exemption, how the limitation is calculated and how some companies can opt out of the limitation altogether. A sidebar looks at how a construction company could end up defined as a “tax shelter.”
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News for Nonprofits – Salary transparency gains steam
February / March 2023
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 443
Abstract: This issue’s News for Nonprofits looks at the growing trend in a number of states to require salary ranges in job postings, why social giving is growing in popularity, and news that Apple has made a $10-million grant to support organizations that investigate, expose and prevent highly targeted cyberattacks.
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Don’t let corporate sponsorships trip you up
February / March 2023
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 634
Abstract: With some financial experts predicting that a recession looms on the horizon, corporate sponsorship dollars can be appealing. However, nonprofit organizations need to take care when crafting such arrangements — or possibly face an unexpected tax bill. This article examines the definition of qualified sponsorship payments, and the difference between advertising and acknowledgments. Source: Internal Revenue Code Section 513(i)
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Who are disqualified persons? Understanding self-dealing rules
February / March 2023
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 611
Abstract: The IRS strictly prohibits self-dealing between private foundations and so-called “disqualified persons.” Potential penalties for the disqualified person and foundation staff are stiff. This article covers what nonprofits need to know to avoid liability. Source: Internal Revenue Code Section 4941
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Critical tax reminders for special events
February / March 2023
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 851
Abstract: After the pandemic-induced lull, many nonprofits are making up for lost time and fundraising opportunities by ramping up their special events. It’s easy to get caught up in the details that come with event planning, but it’s also important to remember that these functions can have tax implications. This article presents some things to keep in mind so nonprofits stay on top of compliance. A sidebar covers financial reporting for special events, highlighting three options for reporting in the statement of activities under Generally Accepted Accounting Principles (GAAP).
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Tax Calendar
January 2023
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 470
Abstract: This calendar notes important tax deadlines for the first quarter of 2023.
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Smooth sailing: Tips for easier navigation through tax season
January 2023
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 233
Abstract: The IRS generally begins accepting the previous year’s individual tax returns in late January. So, it’s time for taxpayers to start thinking about getting their tax returns prepared. Here are quick tips taxpayers can use to speed tax processing and avoid hassles.
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Is your business at risk of retirement plan leakage?
January 2023
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 391
Abstract: Generally, the term “leakage” has negative connotations. So, it’s not surprising that the same is true in the context of retirement planning, where leakage refers to pre-retirement early withdrawals from a retirement account. A business owner who sponsors a qualified retirement plan might say, “Well, that’s my participants’ business, not mine.” But there are valid reasons to address the issue with employees participating in a company’s plan.
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Are you at risk for investment fraud?
January 2023
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 375
Abstract: Many perpetrators of investment fraud know how to push the right psychological buttons to entice their “marks” to buy worthless or nonexistent securities. Would-be investors can mitigate the risks by asking a few questions, performing some research and consulting with trusted advisors.
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6 key tax Q&As for 2023
January 2023
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 523
Abstract: Right now, taxpayers may be more concerned about their 2022 tax bills than about how to handle their personal finances in the new year. However, as they deal with their annual tax filing, it’s a good idea to also familiarize themselves with pertinent tax-related amounts that may have changed in 2023. This article poses six key questions about such amounts, including those related to retirement planning and the itemized deduction.
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Game on! Ninth Circuit revives trade dress infringement claim
February / March 2023
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 441
Abstract: Two competing companies created their own three-foot-wide versions of the popular game “four-in-a-row” or “horizontal checkers.” P&P Imports (P&P) was trying to claim trade dress in the design of its four-in-a-row apparatus and color scheme. This article summarizes the ensuing trade dress dispute between P&P and another gaming company, and the decision of the U.S. Court of Appeals for the Ninth Circuit describing the proper standard for “secondary meaning.” P and P Imports LLC v. Johnson Enterprises LLC, DBA Tailgating Pros, Nos. 21-55013; -55323 (9th Cir. Aug. 24, 2022).
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Product-by-process analysis dooms challenged patent
February / March 2023
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 548
Abstract: The U.S. Court of Appeals for the Federal Circuit has invalidated a previously issued patent based on what it deemed a “product-by-process” claim. This article reviews the court’s finding that it wasn’t enough that the process part of the claim was different from existing processes — the product part also needed patentable differences. Kamstrup A/S v. Axioma Metering UAB, No. 21-1923 (Fed. Cir. Aug. 12, 2022).
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DMCA development – Standard for removal of digital copyright info comes into focus
February / March 2023
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 637
Abstract: The U.S. Court of Appeals for the Eleventh Circuit is making it tough for digital copyright holders to allege violations of the Digital Millennium Copyright Act (DMCA) based on the removal of copyright management information (CMI). In doing so, the court agreed with other appellate courts that a plaintiff must establish “double scienter” by the defendant. This article reviews the court’s decision. Victor Elias Photography, LLC v. Ice Portal, Inc., No. 21-11892 (11th Cir. Aug. 12, 2022).
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Clarifying patent law’s recapture bar
February / March 2023
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 847
Abstract: Patent applicants sometimes amend their original applications in response to a patent examiner’s rejection — for example, adding or withdrawing elements so that the invention isn’t obvious and, thus, unpatentable. Such amendments can have long-standing effects, though, as one inventor learned the hard way when he tried to obtain a reissue patent. This article reviews the court’s ruling, which is a strong reminder that deliberately limiting patent claims will preempt the possibility of recapture in a patent reissue. A short sidebar highlights how a defective inventor declaration also doomed the reissue application. In re McDonald, No. 21-1697 (Fed. Cir. Aug. 10, 2022).