January / February

Showing 17–32 of 623 results

  • Opinion vs. legal conclusion: Has your expert crossed the line?

    January / February 2023
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 451

    Abstract: The line between permissible expert opinion and impermissible legal or factual conclusions can sometimes be blurry under the Federal Rules of Evidence. It’s critical for lawyers and their expert witnesses to understand the distinction between an opinion that embraces an ultimate issue and one that offers a legal conclusion. This article provides examples that help clarify the rules. In re Columbia Pipeline Group, Inc. Merger Litigation, Cons. C.A. No. 2018-0484-JTL (Del. Ch. July 14, 2022).

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  • Financial experts play a key role in employment discrimination cases

    January / February 2023
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 588

    Abstract: Employment discrimination claims based on race, sex, age, religion and other characteristics continue to be a major concern for employers. This article highlights how financial experts can help the parties calculate and evaluate damages, as well as analyze the situation to prove or disprove discrimination.

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  • Use a multifaceted approach to tackle postacquisition disputes

    January / February 2023
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 625

    Abstract: In M&A transactions, disputes sometimes arise over contractual purchase price adjustments, representations and warranties, earnout provisions, or alleged misrepresentations by the seller. This article explains how determining liability and calculating damages in these disputes involves a combination of business valuation, forensic accounting and economic analysis techniques.

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  • Vectura Ltd. v. GlaxoSmithKline LLC – Reasonable royalty damages reflect built-in apportionment

    January / February 2023
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 855

    Abstract: Valuation experts commonly use the reasonable royalty method to measure damages in patent infringement cases. When a royalty base is the “entire market value,” an expert may apportion it among the product’s infringing and noninfringing components. But when reasonable royalty damages are based on a sufficiently comparable license, apportionment is often unnecessary. This article summarizes a recent Federal Circuit decision in which the court ruled that apportionment was already built into the expert’s model. A sidebar explains how the relief from royalty method works. Vectura Ltd. v. GlaxoSmithKline LLC, 981 F.3d 1030 (Fed. Cir. 2020).

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  • Estate Planning Red Flag – You’re taking periodic payments from an IRA or 401(k) plan

    January / February 2023
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 314

    Abstract: A tax-advantaged savings plan, such as an IRA or 401(k) plan, is designed to help fund one’s retirement. But to the extent that a person doesn’t need the funds during his or her golden years, they can be a valuable supplement to an estate plan. This brief article explains the negative effects of taking early payments from an IRA or 401(k).

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  • Helping a disabled loved one with an ABLE account

    January / February 2023
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 606

    Abstract: Estate planning can be tricky for a family that includes a disabled loved one because the family doesn’t want to lose eligibility for means-tested government benefits, such as Medicaid or Supplemental Security Income (SSI). A Section 529A account — better known as an ABLE account — generally won’t affect the beneficiary’s eligibility for Medicaid and SSI, which limits a recipient’s “countable assets” to $2,000 with a few exceptions. This article details an ABLE account and explains how it’s funded.

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  • Where should you keep your estate planning documents?

    January / February 2023
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 711

    Abstract: There are many who’ve put a great deal of time, effort and expense into designing and implementing an estate plan that meets their goals. But unless their loved ones know that these documents exist — and how to find and access them — these well-laid plans can be derailed. This article explores how to best handle estate planning documents.

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  • Pay attention to securities laws when planning your estate

    January / February 2023
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 894

    Abstract: If one’s assets include unregistered securities, such as restricted stock or interests in hedge funds or private equity funds, it’s critical to consider the securities law implications of various estate planning strategies. This article explains the four main laws under the federal securities regulation regime and details the issues of transferring unregistered securities, either as outright gifts or to trusts or other estate planning vehicles. A sidebar explains the short-swing profit rule and how it may affect certain transfers for estate planning purposes.

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  • 4 ways to wise up to smart buildings

    January / February 2023
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 456

    Abstract: Everything is connected, or so they say. In a smart building, all of the major systems really are connected … to the Internet. And projects to build these types of structures are growing in popularity. This article offers up four ways that contractors can adjust their expectations when working on a smart building.

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  • CHIPS Act offers opportunities and challenges

    January / February 2023
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 520

    Abstract: When the Creating Helpful Incentives to Produce Semiconductors and Science (CHIPS) Act was signed into law, most of the hubbub was about how manufacturers would benefit. But not so fast, construction businesses have been handed a great opportunity as well. This article describes how the new law will likely create billions of dollars’ worth of projects for contractors qualified to perform them.

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  • How to up your financial reporting game

    January / February 2023
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 656

    Abstract: Most contractors would probably rather be on the jobsite than hunched over a spreadsheet. But there’s no denying the key role that accurate and exhaustive financial statements and other reports can play in the success and growth of the business. This article discusses several ways that a construction company can improve at financial reporting.

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  • What does the future hold? Checking up on backlog: the industry’s and yours

    January / February 2023
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 914

    Abstract: Few construction companies can get by bidding on, performing and completing one job at a time. The typical practice is to build up a backlog of projects that ensures the business will be busy for the immediate and maybe even long-term future. This article explains how contractors can engage in backlog management using industry data as well as company-focused best practices. A sidebar notes that key performance indicators can greatly aid in this effort.

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  • ASC 842 may affect your dealership’s ability to obtain financing

    January / February 2022
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 411

    Abstract: After several delays, including a postponement in 2020 due to the COVID-19 pandemic, the deadline for applying a new lease accounting standard adopted by the Financial Accounting Standards Board (FASB) nearly six years ago is finally here. This article explains how the new standard may affect dealerships.

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  • Flipping the script – Meet inventory challenges by buying cars from consumers

    January / February 2022
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 524

    Abstract: One effect of the COVID-19 pandemic on the automobile industry has been a severe shortage of used car inventory on dealers’ lots. This, in turn, has impacted the used vehicle market, resulting in soaring used car prices. This article discusses a new digital platform that enables consumers to sell vehicles to participating dealerships looking to replenish their inventories and mentions the possibility that other players could launch similar platforms to help meet used-car inventory challenges.

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  • How can you protect dealership assets with a trust?

    January / February 2022
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 666

    Abstract: Dealerships that have managed to survive, and even thrive, through these volatile economic times certainly will want to take advantage of any strategies that can help them protect the assets they’ve managed to acquire. This article offers some potential financial strategies to ensure assets can withstand challenges.

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  • 5 ways to boost employee retention and improve financial performance

    January / February 2022
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 822

    Abstract: Automobile dealerships have historically experienced high levels of employee turnover. But the employee turnover problem for dealerships is being exacerbated in the current economic environment, with many businesses having a hard time staying fully staffed. This article suggests some ways dealerships can hire and retain good employees, including re-examining the compensation structure and offering training and advancement opportunities. A sidebar breaks down the cost of turnover.

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