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Determining Reasonable Royalty Damages in Patent Infringement Cases

In a prior article, we talked about determining lost profits damages in patent infringement cases. As discussed there, patent owners are to be compensated

2014 Form 990 Schedule B Instructions Clearly Address Use of the Special Rule

In January, 2014, we published an article addressing the use of the special rule for reporting contributions on Schedule B, Schedule of Contributors, of

Colleges and Universities Re-evaluate Cost-Cutting Approaches

Recent issues of the Chronicle of Higher Education have highlighted the fresh approaches that a few different schools have taken and how these approaches

Credit Bureau - A Cautionary Tale

Not many people know that in the far distant past, I spent five months working for a credit bureau. In those days, credit bureaus were localized and the

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Governor Wolf's Proposed Corporate and Personal Income Tax Changes

Newly elected Pennsylvania Governor Tom Wolf released his initial budget proposal, and as anticipated, it contains several modifications to Commonwealth's

Pennsylvania Budget - Proposed Sales Tax Changes

Pennsylvania Governor Tom Wolf announced his budget to the joint session last week and proposed an increase to the state sales tax rate and an expanded

Next-Shoring: The Next Big Thing

First there was off-shoring (moving a production to emerging markets to take advantage of low-cost labor). Then there was re-shoring (returning production

Governor Wolf Releases Pennsylvania New Budget Proposals

Pennsylvania Governor, Tom Wolf announced his new budget proposals. While ambitious, the proposals held few surprises to anyone who followed his campaign

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ERISA
Jenna Zelenski | 3.4.2015

Update: Improvements to Financial Reporting of Employee Benefit Plan Accounting Are Coming

At a meeting of the Financial Accounting Standards Board (FASB) in November 2014, the FASB discussed three areas that are in need of simplification for
Benefits, ERISA
Lara Fuller | 3.3.2015

When Should You Consider the New Mortality Tables?

Most entities that sponsor defined benefit plans are aware that the Society of Actuaries released in October 2014 updated mortality tables to be considered

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