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" ... But such a settlement may in fact be made harder by the designation, according to Murphy. ... "
" ... If a settlement agreement provides for the requisite transfer of all substantial rights to a patent or an undivided interest, the inventor can report long-term capital gain. The definition of “holder” is important, and it even includes certain early-stage investors who purchase an interest in the property from the inventor. However, corporations, partnerships, trusts, estates, and other entities generally do not qualify as holders for this purpose. Even so, there is a partial exception for partnerships. ... "
" ... Simultaneous settlement doesn't involve any sequential processing. This holds true regardless of the number of parties to the smart contract. They can scale as needed to meet the complexity or scope of a transaction. For example, some exchanges use smart contract technology to standardize and streamline the post-trade workflows, maximizing market efficiencies in a transparent, secure and reliable manner. ... "
" ... The Butler/AFS settlement agreement expressly provided for releases of each party's affiliated companies and persons, broadly defined. The settlement agreement also provided for a stipulated judgment to be entered against AFS in the event of a default, which AFS did after only paying about $100,000 to Butler. After the breach, Butler filed the stipulated judgment, and the judgment against AFS grew to $1.2 million. ... "
" ... The settlement amount will be reflected in Pilgrim’s fourth-quarter earnings. ... "