2024
Showing 81–96 of 147 results
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How cost segregation studies can reap tax savings
Winter 2024
Newsletter: Law Firm Management
Price: $225.00, Subscriber Price: $157.50
Word count: 693
Abstract: Real property and improvements to real property often rank among the costliest of a law firm’s capital expenditures. Yet many firms fail to leverage these assets for their full tax benefits. A cost segregation study can help firms make the most of the potential perks. And some of these perks currently are even greater than usual because of temporary opportunities under the Tax Cuts and Jobs Act (TCJA). This article covers the details.
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SECURE 2.0 – 2024 changes you need to know about
Winter 2024
Newsletter: Law Firm Management
Price: $225.00, Subscriber Price: $157.50
Word count: 844
Abstract: In December 2022, President Biden signed into law the Setting Every Community Up for Retirement Enhancement (SECURE) 2.0 Act. While some of the provisions in the sweeping retirement legislation have already taken effect, others have yet to kick in. This article summarizes some of the most important changes for 2024 that could affect law firms and their employees. A brief sidebar touches on changes coming in 2025.
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News for Nonprofits – Why nonprofit lobbying has fallen
February / March 2024
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 418
Abstract: In this issue’s News for Nonprofits, we cover why nonprofit lobbying has fallen and why, despite economic headwinds, foundation giving rose in 2022. We also look at the latest in nonprofit compensation trends.
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Don’t forget about corporate matching programs
February / March 2024
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 660
Abstract: Raising money is an ongoing part of every nonprofit organization’s existence. One way to consistently receive funds is through corporate matching gift programs. This is an easy way for corporations and their employees to support charitable interests. This article looks at what organizations need to do to take advantage of these donations.
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SECURE 2.0 – What you need to know about qualified charitable distributions
February / March 2024
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 578
Abstract: Qualified charitable distributions (QCDs) have been a beneficial option for both donors and nonprofits for some time. But changes made in the Setting Every Community Up for Retirement Enhancement (SECURE) 2.0 Act could make QCDs more appealing to potential donors and create additional opportunities for organizations. This article explains the details of QCDs.
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Could your nonprofit lose its property tax exemption? Lessons from recent court decisions
February / March 2024
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 844
Abstract: A Pennsylvania state court revoked a nonprofit hospital’s property tax exemption in a lawsuit filed by a local school district. The court’s ruling turned primarily on its finding that the hospital failed to show that it operated without a profit motive. Although the case involved a state-specific test for tax-exempt status, this article is worth reviewing for nonprofits everywhere because other state courts and tax assessors may adopt similar reasoning. A brief sidebar looks at a New York case in which the court found that, even if a property provides a public benefit, the overall use can’t be deemed charitable under New York state law if it’s to further economic development and reduce burdens on government. Source: Pottstown School District, Appellant v. Montgomery County Board of Assessment Appeals, Pottstown Hospital, LLC, Pottstown Borough and County of Montgomery, 289 A.3d 1142 (Pa. Cmmw. Ct. 2023); Catskill Watershed Corp. v. Assessor…
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Tax Calendar
January 2024
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 344
Abstract: This calendar notes important tax deadlines for the first quarter of 2024.
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One reason to file your 2023 tax return early
January 2024
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 248
Abstract: The IRS will soon announce the opening of the 2023 individual income tax return filing season. Even for taxpayers who don’t typically file until much closer to the April 15 deadline (or file for an extension), it’s a good idea to file earlier this year. Why? One major benefit is to protect against potential tax identity theft.
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Appraisals aren’t just for businesses anymore
January 2024
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 379
Abstract: Anyone in the process of making a retirement or estate plan, or who intends to donate property to charity, needs to know the value of their assets. For many hard-to-value items — such as closely held business interests, real estate, art or collectibles — an appraisal may be necessary.
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First-year bonus depreciation and Sec. 179 expensing: Beware of pitfalls
January 2024
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 395
Abstract: Many businesses are eligible for current tax write-offs for certain equipment purchases and building improvements. These write-offs can do wonders for cash flow, but whether to claim them isn’t always an easy decision. In some cases, there are advantages to choosing the regular depreciation rules. This article looks at a couple of examples to show why it’s critical to look at the big picture and develop a strategy that aligns with a company’s overall tax planning objectives.
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The advantages of using an LLC for your small business
January 2024
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 525
Abstract: If a small business is operated as a sole proprietorship, the owner may have thought about forming a limited liability company (LLC) to protect his or her assets. Or, if the owner is launching a new business, he or she may want to know what options are available for setting it up. This article explains the basics of operating as an LLC and why it might be a good choice for a small enterprise.
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Mandatory deposit of copyright works is unconstitutional
February / March 2024
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 436
Abstract: To the frustration and annoyance of many, the Copyright Act requires the owner of a copyright in a work to deposit two copies of the work with the U.S. Library of Congress within three months of its publication. Those parties should be encouraged by how the U.S. Court of Appeals for the District of Columbia ruled when it was recently asked for the first time to address the requirement’s constitutionality. This article summarizes the court’s finding that requiring physical copies of works is “classic taking,” while copyright owners receive no additional benefit (compensation) from forfeiting works. Valancourt Books, LLC v. Merrick B. Garland and Shira Perlmutter, No. 21-5203 (D.C. Cir. Aug. 29, 2023).
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Ups and downs – Words matter in trademark licensing agreement
February / March 2024
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 536
Abstract: A garage door company probably thought its settlement with a competitor over alleged trademark violations left it free from additional lawsuits regarding its use of the competitor’s marks. This article summarizes why a court ruled otherwise, instead holding that a trademark licensee could sue the company even though its licensing agreement didn’t expressly authorize it to do so. D.H. Pace Company, Inc. v. OGD Equipment Co., LLC, No. 22-10985 (11th Cir. Aug. 22, 2023).
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Does derivative work copyright registration cover unregistered original works?
February / March 2024
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 636
Abstract: Copyright registration is a prerequisite for bringing an infringement action. But do litigants have recourse for an unregistered work if they registered a derivative work? This article discusses this issue in a case of first impression before the U.S. Court of Appeals for the Ninth Circuit. Enterprise Management Limited, Inc. v. Construx Software Builders Inc., No. 22-35345 (9th Cir. July 17, 2023).
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Families of patents could face more double-patenting challenges
February / March 2024
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 853
Abstract: Can a patentee extend a patent term for the same invention by claiming a second patent for claims that aren’t “patentably distinct”? This is known as obviousness-type double patenting (ODP). This article reviews a decision that recently resolved a long-standing question about the interplay between ODP challenges and patent term adjustments (PTAs) granted by the U.S. Patent and Trademark Office (USPTO) because of delays in patent processing. A brief sidebar highlights the court’s dismissal of the patentee’s equitable arguments against an ODP rejection. In re Cellect, LLC, No. 22-1293 (Fed. Cir. Aug. 28, 2023).
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Take credit for business building renovations
February / March 2024
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 470
Abstract: Businesses making specific accommodations for disabled individuals may qualify for a sizable tax credit. In fact, the disabled access credit may essentially cut the costs of some renovations in half. This article offers a look at the basics of how the credit works. The article also notes that the modifications don’t have to be for the exclusive benefit of disabled individuals — the improvements can also help out others.