Up-to-date, expert guidance and a valuable tool kit for IP valuation Intellectual Property, Valuation, Exploitation, and Infringement Damages provides practical tools and expert clarification for the valuation of intangible assets. This new 2016 Cumulative Supplement contains the latest laws, regulations, and practices surrounding licensing and joint ventures, with practical analytical models that simplify the calculation of royalties and equity splits. As a companion to the comprehensive Intellectual Property, this book provides invaluable guidance toward the investment aspects, business strategies, taxes, and accounting practices involved in intellectual property protection and profit, to help licensing professionals structure optimal arrangements and mitigate risks. Written by leading experts in the intellectual property realm, this guide is a must-have resource for anyone working with intangible assets. Intellectual property is more than a simple profit center; to many owners, it's the cornerstone of their organization, and must be rigorously protected and exploited to the fullest extent. This book provides clear guidance on valuation, which is the foundation of a successful IP strategy. Define the value of intangible assets in real-money terms Examine the business economics of licensing and joint venture strategies Understand the relevant legal, tax, and accounting practices Determine fair royalty rates and equity splits Patents, trademarks, formulas, copyrights, brand names, distribution systems—all fall under the intellectual property umbrella, and each might be the competitive edge upon which a business is built. Intellectual property can cost hundreds of millions of dollars to create, and is often irreplaceable with no substitute or alternative available, making it an organization's most important asset. Protect it properly, and reap every ounce of profit it can produce with the important guidance in Intellectual Property, Valuation, Exploitation, and Infringement Damages, 2016 Cumulative Supplement.
An updated, comprehensive guide to monetizing intellectual property assets Intellectual Property, Valuation, Exploration, and Infringement Damages removes complexity and provides solutions to the challenge of placing a dollar amount on intellectual property. This revised and updated cumulative supplement for 2015 provides insight that reflects the latest regulations and best practices, and the most up to date practical tools for evaluating the investment aspects of licensing and joint venture decisions. The discussion includes procedures for accounting, tax, and legalities, and examines the business economics of strategies involving intellectual property, and analytical models are provided to help you determine reasonable royalty rates for licensing and fair equity splits in joint venture arrangements. With detailed explanations and expert insight into the realities surrounding these assets, you'll have everything you need to exploit your product to the fullest extent. Companies are increasingly looking to their intellectual property as a profit center. Patents, trademarks, formulas, copyrights, and brand names can easily become the cornerstone of a corporation, and its most important asset, all while remaining difficult to quantifiably value. This supplement simplifies the challenge by providing the tools, precedent, and expert advice you need to approach these assets with clarity and understanding. Overcome valuation challenges and avoid common errors Understand the associated legal, tax, and accounting practices Study analytical models for fair licensing and equity splits Review precedent for determining infringement damages Intellectual property can cost hundreds of millions of dollars to create, and is often irreplaceable with no substitute or alternative available. These assets need protection, and companies need recourse in case of infringement. Intellectual Property, Valuation, Exploration, and Infringement Damages clarifies the legal, financial, and investment issues to give you a deeper understanding of how best to handle these valuable assets.
The definitive, accessible reference on charitable giving tax law Charitable Giving 5th Edition is the leading guide to the law, rules, and regulations governing charitable giving, completely revised, revamped, and updated to align with the latest developments in the industry. Written by Bruce R. Hopkins, the most respected name in the field, this book provides plain-English explanations and in-depth coverage, complete with detailed documentation, citations, and references. This updated edition contains new information on many aspects of giving law, including the extensive litigation concerning gifts of conservation easements and updates on the several special rules for unique types of giving, as well as updates on federal estate tax law, and case law on substantiation and appraisal requirements. Reader will find a summary of recent developments concerning recordkeeping, donor-advised funds, and much more. The companion website provides tables, appendices, IRS guidelines, and other related documents to help readers get organized and remain compliant amidst the rapid changes. Charitable giving law is constantly evolving, and remaining compliant can feel like trying to hit a moving target. This book is designed to keep lawyers, managers, and development directors in tax-exempt organizations up to date on the relevant regulations, with a deep understanding of how the regulations are actually applied. Understand the federal tax laws surrounding charitable giving Learn how recent legislation impacts specific taxes and documentation Examine the new regulations proposed by the Department of Treasury Gain access to tools that help ensure compliance More than a simple codification reference, this book provides explanation and interpretation from one of the foremost minds in the field. For those needing a charitable giving guide, Charitable Giving 5th Edition is a comprehensive, authoritative examination, and widely recognized as a classic reference.
The first book devoted to a critically important aspect of disaster planning, management, and mitigation Technology and Emergency Management, Second Edition describes best practices for technology use in emergency planning, response, recovery, and mitigation. It also describes the key elements that must be in place for technology to enhance the emergency management process. The tools, resources, and strategies discussed have been applied by organizations worldwide tasked with planning for and managing every variety of natural and man-made hazard and disaster. Illustrative case studies based on their experiences appear throughout the book. This new addition of the critically acclaimed guide has been fully updated and expanded to reflect significant developments occurring in the field over the past decade. It features in-depth coverage of major advances in GIS technologies, including the development of mapping tools and high-resolution remote sensing imaging. Also covered is the increase in computer processing power and mobility and enhanced analytical capabilities for assessing the present conditions of natural systems and extrapolating from them to create accurate models of potential crisis conditions. This second edition also features a new section on cybersecurity and a new chapter on social media and disaster preparedness, response, and recovery has been added. Explores the role of technology in emergency planning, response, recovery, and mitigation efforts Explores applications of the Internet, telecommunications, and networks to emergency management, as well as geospatial technologies and their applications Reviews the elements of hazard models and the relative strengths and weaknesses of modeling programs Describes techniques for developing hazard prediction models using direct and remote sensing data Includes test questions for each chapter, and a solutions manual and PowerPoint slides are available on a companion website Technology and Emergency Management, Second Edition is a valuable working resource for practicing emergency managers and an excellent supplementary text for undergraduate and graduate students in emergency management and disaster management programs, urban and regional planning, and related fields.
Now in its ninth edition, this popular introduction tackles the most recent trends in American politics and society through explanation, analyses, and interpretations of government processes – adding valuable context for students by considering these procedures and developments from an international perspective. Fully updated to take account of the many recent developments in American politics and society – exploring developments characterized by the deepest ideological divisions in recent memory Features new chapters on the performance of the Obama presidency and the polarization of American politics Focuses on the divisive ideological climate that now dominates American politics and which was exemplified by the bitter and polarized 2016 presidential election campaign Benefits from a student-friendly style and design with numerous illustrations and a range of helpful pedagogical features, including chronologies, biographies, and definition boxes highlighting key concepts and controversial issues Offers thought-provoking insights into the social background to contemporary politics in America, while fully embracing the latest developments and considering these from a non-U.S. perspective
2017's must-have reference for nonprofit healthcare organizations The Law of Tax-Exempt Healthcare Organizations is a one-stop reference for organizations and their advisors, providing accessible explanations of the complex legal framework surrounding tax-exempt status, healthcare organizations, and other pertinent regulations. This new supplement has been updated to reflect the latest changes to federal law, IRS forms, requirements, and related tax procedures, with extensive citations to facilitate further research if needed. Coverage includes healthcare reform, the Affordable Care Act, activities of tax-exempt organizations, political campaign activity, charitable reforms, intermediate sanctions, and more, including the fiduciary duty of directors on the governing body of nonprofit organizations. Organized for easy navigation and quick reference, this book is also valuable as a learning resource for nonprofit professionals seeking to make more informed decisions for their organizations. The laws and regulations surrounding both health care and the nonprofit world are continuously evolving; when the two fields merge in a single organization, they create a legal area that is continuously in flux. This book provides up-to-the-minute guidance on all relevant aspects of federal law to ensure the clear understanding that streamlines compliance. Get up to date on the latest changes to federal law Delve into the complex rules regarding tax-exempt status Ensure compliance with practical guidance and tools Examine the impact of the Affordable Care Act, charitable reforms, new restrictions, and more By compiling all legal and tax-related information specific to tax-exempt health care organizations into a single volume, this book dramatically reduces research time and eliminates the need to wade through legal libraries to locate specific information—it's all here. The Law of Tax-Exempt Healthcare Organizations is the must-have reference with the latest information and down-to-earth explanations.
Get up to date on 2016 healthcare law and newly relevant issues The Law of Tax-Exempt Healthcare Organizations 2016 Supplement provides complete and comprehensive practitioner updates and analysis in a single volume. Tackling complex legal issues with plain-English explanations and the appropriate citations, this guide is a must-have resource for organizations and their advisors. This new supplement to the Fourth Edition has been fully updated with the latest IRS guidance and requirements, and expanded with additional coverage of relevant topics. The new discussion includes healthcare reform and the Affordable Care Act, the fiduciary duty of directors on the governing body of nonprofit organizations, executive compensation, activities of tax-exempt organizations that appear more commercial than charitable, political campaign activity, charitable reforms, restrictions on supporting organizations, intermediate sanctions, and much more. The companion website provides extensive appendices for further reference, as well as helpful downloadable tables that facilitate a more efficient approach to practice. Healthcare law is a complex field, and keeping up with the frequent changes to federal law is itself a full time job. This book eliminates the need for extended research time by collecting all of the newest and relevant guidelines into one place. Get up to date on the latest IRS forms, guidance, and procedures Interpret complex legal issues correctly and appropriately Reference relevant federal guidelines quickly and easily Access extensive appendices and tables to streamline application As the field evolves and new issues arise, practitioners need a working knowledge of the legal implications behind organizational activities, structure, practices, and more. This most recent annual supplement to The Law of Tax-Exempt Healthcare Organizations is a must-have resource for anyone in the field.
A completely revised and expanded one-volume legal resource for tax-exempt healthcare organizations A complete and up-to-date legal resource for tax-exempt healthcare organizations and their advisors, this Fourth Edition, equips you with a comprehensive, one-volume source of detailed information on federal law covering tax-exempt healthcare organizations. The Fourth Edition of this practical, down-to-earth book tackles complex legal issues by providing you with plain-English explanations and the appropriate legal citations for further research. Revised with new discussions on healthcare reform, the Affordable Care Act, IRS initiatives, executive compensation, commercial activity by tax-exempt organizations, political campaign activity, charitable reforms, governance, restrictions on supporting organizations, intermediate sanctions, and much more Provides detailed documentation and citations, including references to regulations, rulings, cases, and tax literature Includes an exhaustive index allowing for quick and easy reference Offers annual supplements to keep readers apprised of the latest developments affecting tax-exempt healthcare organizations Written by leading experts in the fields of healthcare and nonprofit law, this comprehensive and vital resource has been completely revised and updated to present a clear view of complicated legal and tax issues.
The classic reference for charitable gift regulations, updated for 2017 The Tax Law of Charitable Giving is the leading guide to the law, rules, and regulations governing charitable giving. Author Bruce R. Hopkins is the most respected authority in the field; in this book, he provides a comprehensive update on the latest changes to the law, new Treasury Department regulations, and much more to help lawyers, managers, and development directors in tax-exempt organizations stay up-to-date on all regulations pertaining to charitable gifts. This 2017 update includes coverage of updated estate tax law, new substantiation requirements, appraisal requirements, recordkeeping, donor-advised funds, and the new healthcare tax on investment income of trusts, with detailed documentation, citations, and references to regulations, rulings, cases, and tax literature included. The companion website provides additional tables, appendices, IRS guidelines, and other useful documents to help nonprofits make fully informed decisions about their fund-development programs. As quickly as tax law evolves, it remains the nonprofit's responsibility to stay up-to-date and compliant with all relevant regulations. This book provides a definitive reference for the latest changes, new laws, and upcoming legislation to provide an accessible one-stop reference. Examine the latest changes to the laws surrounding charitable giving Learn how the new healthcare tax affects pooled income funds Understand the Treasury Department's new regulations for reporting, appraisal, and more Access reference tables, IRS guidelines, and other useful documents Charitable gifts are the cornerstone of the nonprofit organization's support, and American taxpayers give more than any other group worldwide. The rules surrounding these gifts are complex, but compliance is critical to the health of the organization. The Tax Law of Charitable Giving provides an authoritative reference for all aspects of the law, with the most up-to-date information available anywhere.
The gold-standard guide to nonprofit law, updated for 2017 The Law of Tax-Exempt Organizations + Website is the definitive reference for leaders and lawyers of tax-exempt organizations. Written by the field's most respected authority, this book provides comprehensive coverage of all currently relevant regulations to help you make informed decisions about the future of your organization. This new 2017 cumulative supplement includes important updates and revisions with respect to tax regulations and court opinions, including expanded discussion on the private benefit doctrine and unrelated business activity, governance, donor-advised funds, and supporting organizations. Accessible language and extensive tabular information allow for easy navigation and quick reference, while the companion website features additional resources that provide additional depth on specific topics. Tax laws are continuously evolving, and the statutes and regulations for tax-exempt organizations change more quickly than most. This book compiles all of the latest pertinent statutes, regulations, rulings, and court opinions into a single reference that no nonprofit should be without. Get up to date on the latest changes to tax regulations for exempt organizations Learn the new and expanded rules for supporting organizations Review recent IRS rulings, Treasury Department regulations, and court opinions Find answers to the emerging issues surrounding the commerciality doctrine governance, unrelated business, constitutional law issues, and much more Failure to keep pace with changing tax law can easily result in costly penalties; in the non-profit world, each and every dollar is precious—by staying up to date on tax-exempt regulations, you not only avoid penalties, but you may discover new developments that actually benefit your bottom line. The Law of Tax-Exempt Organizations + Website provides the information you need, and the expert guidance to help you take advantage of every opportunity.