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Intellectual property proponents argue that patents, copyrights and trademarks should be called intellectual property in order to be covered by eminent domain protections. The application of eminent domain has sparked discussions about ownership and migration of intellectual property.

Computer forensics and investigations require detective skills. Typically, the need for forensic technology services involve some form of dispute, but not all high-tech investigation matters necessarily contain cybercrime, fraud or litigation.

The COSO Internal Control - Integrated Framework has become the generally accepted standard. While no control activity can stop a person who is determined to commit a fraud, a strong control environment acts as a form of preventive control against fraud.

The New York Non-Profit Revitalization Act of 2013 has far-reaching elements, including significant amendments to the New York Not-for-Profit Corporation Law, as well as applications to the New York Estate Powers and Trust Law (bringing charitable trusts under the Act’s jurisdiction).

All multinational companies will face increased scrutiny regarding transfer pricing. The recent news reports of transfer pricing abuses and the OECD's increased focus on transfer pricing will in effect produce an intense focus by all governments.

Fiduciaries of employee benefit plans are under closer scrutiny than ever before. The duties that are imposed on those fiduciaries are increasing. ERISA applies to a wide array of employee benefit plans and the plan sponsors are subject to so-called fiduciary duties.

Employee benefit plan sponsors common considerations. Sponsors of qualified retirement benefit plans looking at employer matching contributions made to defined contribution plans. Awareness of rollovers out of a plan and obtaining relief from defined benefit plan obligations.

A mock SEC inspection can assist advisers in fulfilling the requirements under the SEC compliance program rules to annually evaluate their compliance programs. It involves examining the financial services firm's operations by looking at the internal controls.

Deferred Compensation and Incentive Plans help attract, motivate and retain the best talent. Equity-based Compensation allows key employees to share in the profits and/or growth of the business. Phantom equity is also deferred compensation. Internal Revenue Code (IRC) section 409A broadly defines and taxes deferred compensation.

Employee theft and fraud news including Association of Certified Fraud Examiners' 2012 Report to the Nation summary. Fraud detected by internal controls or internal audits generally result in far smaller losses than fraud detected by external or reactive measures.

Most employers who have a qualified retirement plan understand the requirement to file an annual Form 5500 Return, but may not know the Form 5500 filing requirements for their welfare benefit plans. Failure to file Form 5500 can result in high penalties.

At most dealerships, there’s a strong emphasis on increasing sales – and rightly so. Having more vehicle sales usually translates to increased revenue and potentially higher profits. But there’s another side to the profit equation - expenses.

An objective and effective way to measure operational performance is by establishing key performance indicators (KPIs) and following them closely. Here are some typical dealership KPIs, along with sample industry benchmarks.

The average new car or truck contains up to 50 different computers which has significantly bumped up the skill level required of service technicians and made it difficult to find workers who possess the necessary skill sets. Here's how some dealerships are tackling the issue.

It’s not always easy being the boss. Sometimes the demands of ownership can become overwhelming. An advisory board can provide great wisdom and insight. Whom should you invite?

The CAFE standards will significantly reduce U.S. oil consumption and greenhouse gas emissions when fully implemented, according to the EPA and NHTSA. But there’s a cost involved in achieving the standards.

If your dealership owns the building it’s in and the land it’s on, you might literally be sitting on unnecessary risks. But separating your business from those possessions can help protect you from an assortment of liabilities. And making it happen isn’t hard.

The tasks and responsibilities that go along with owning an automobile dealership can sometimes be overwhelming. There are a number of different matters to focus on as you conduct dealership strategic planning. Here are a few areas where you can start.

Many dealership owners view their external accountant simply as the 'number-cruncher' who reviews or compiles financial statements and prepares tax returns. But don’t forget: He or she can also help sort out other financial issues at your dealership.

Given the strong correlation between initial vehicle quality and customer loyalty, dealerships should look for opportunities to turn high levels of quality and loyalty into more repeat business. Here's how.