January / February

Showing 49–64 of 563 results

  • Weak damages evidence can mean nominal damages

    January / February 2020
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 444

    Abstract: A start-up company lost out on a jury’s $4.35 million lost profits award in a breach of contract action after a federal court found its expert’s “yardstick” analysis faulty. This article explains what happened, why the U.S. Court of Appeals for the Second Circuit upheld a $1 damages award and how the case may apply to other clients who rely on financial experts to quantify economic damages.

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  • Marroquin v. Marroquin – Evaluating goodwill for a one-person business

    January / February 2020
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 610

    Abstract: In divorce cases, the treatment of a closely held business’s “goodwill” varies from state to state. It also depends on the nature of the business. This article discusses the concept of goodwill in a divorce context and highlights a recent Utah appeals court case which determined that there was no enterprise (institutional) goodwill in a business that entirely depended on the owner-spouse’s efforts and reputation.

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  • Control risk with a comprehensive ERM program

    January / February 2020
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 621

    Abstract: Business owners can’t eliminate all risk factors. But they can manage their company’s risk profile by implementing an Enterprise Risk Management (ERM) program. This article explains how financial experts can help business owners adopt an integrated approach to assess and manage fraud risk.

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  • To tax-affect or not to tax-affect – Valuing pass-through businesses

    January / February 2020
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 866

    Abstract: The debate in valuation circles over tax-affecting — reducing a pass-through entity’s projected future income for hypothetical corporate income taxes on that income — has heated up in recent years. This article outlines arguments for and against tax-affecting. It also explains how recent tax law changes may have leveled the playing field between C corporations and pass-through entities. A sidebar summarizes a recent case in which the U.S. Tax Court allowed tax-affecting methodology to account for the tax consequences of pass-through status.

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  • AICPA finalizes fair value guidance for investment companies

    January / February 2020
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 425

    Abstract: The AICPA recently finalized guidance for investment companies on determining the fair value of their portfolio company investments. This article highlights a few key issues covered in this extensive guide: the market participant’s perspective, the valuation of debt and calibration.

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  • Estate of Jones – Valuing gifts of LP interests in income-producing real estate

    January / February 2020
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 681

    Abstract: The U.S. Tax Court addressed several key business valuation issues in a recent gift tax case. This article explains why the court applied the income approach, not the cost approach, to value a limited partner (LP) interest in a timber business, as well as how it handled the use of management’s projections and the tax-affecting of the earnings of a “pass-through” business. Estate of Jones, TC Memo 2019-101, August 19, 2019

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  • How financial experts can help in divorce

    January / February 2020
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 537

    Abstract: Divorce involves complex financial issues. This article explains how a financial professional can help the parties resolve such matters as divvying up a marital estate and valuing private business interests. It highlights the importance of understanding the tax implications of settlement options under current tax law.

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  • 6 common valuation pitfalls in shareholders’ agreements

    January / February 2020
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 899

    Abstract: The purpose of a buy-sell agreement is to ensure a smooth transfer of ownership and avoid disputes over the buyout price when an owner dies or leaves the business. This article lists pitfalls that are common in poorly written or incomplete buy-sell agreements — and how clients can avoid them. A sidebar showcases how an imprecise buy-sell can lead to unpleasant surprises. R. Kashmiry and Associates, Inc. v. Ellis, 105 N.E.3d 498 (Ohio Ct. App. 2018)

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  • AICPA finalizes fair value guidance for investment companies

    January / February 2020
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 425

    Abstract: The AICPA recently finalized guidance for investment companies on determining the fair value of their portfolio company investments. This article highlights a few key issues covered in this extensive guide: the market participant’s perspective, the valuation of debt and calibration.

    Read More

  • Estate of Jones – Valuing gifts of LP interests in income-producing real estate

    January / February 2020
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 681

    Abstract: The U.S. Tax Court addressed several key business valuation issues in a recent gift tax case. This article explains why the court applied the income approach, not the cost approach, to value a limited partner (LP) interest in a timber business, as well as how it handled the use of management’s projections and the tax-affecting of the earnings of a “pass-through” business. Estate of Jones, TC Memo 2019-101, August 19, 2019

    Read More

  • How financial experts can help in divorce

    January / February 2020
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 537

    Abstract: Divorce involves complex financial issues. This article explains how a financial professional can help the parties resolve such matters as divvying up a marital estate and valuing private business interests. It highlights the importance of understanding the tax implications of settlement options under current tax law.

    Read More

  • 6 common valuation pitfalls in shareholders’ agreements

    January / February 2020
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 899

    Abstract: The purpose of a buy-sell agreement is to ensure a smooth transfer of ownership and avoid disputes over the buyout price when an owner dies or leaves the business. This article lists pitfalls that are common in poorly written or incomplete buy-sell agreements — and how clients can avoid them. A sidebar showcases how an imprecise buy-sell can lead to unpleasant surprises. R. Kashmiry and Associates, Inc. v. Ellis, 105 N.E.3d 498 (Ohio Ct. App. 2018)

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  • Estate Planning Red Flag – You have significant frequent flyer miles

    January / February 2020
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 282

    Abstract: For those who have accumulated hundreds of thousands or even millions of frequent flyer miles, it’s worth their while to address the miles in their estate plans. The reason is that the value of the miles can be significant. This brief article explains how to address this asset type in an estate plan.

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  • Making the most of charitable donations

    January / February 2020
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 677

    Abstract: Conventional wisdom says that an illiquid taxpayer who wishes to make a charitable contribution is better off donating appreciated assets rather than cash. However, in some cases, it’s preferable to liquidate appreciated assets and donate cash, especially since the Tax Cuts and Jobs Act temporarily increased the limit on deductions for cash donations to public charities from 50% to 60% of adjusted gross income (AGI), compared to 30% of AGI for appreciated assets. This article explains the factors that must be considered when making charitable donations.

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  • There’s no time like the present to draft your will

    January / February 2020
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 732

    Abstract: A well-crafted, up-to-date will is the cornerstone of an estate plan. Importantly, it can help ease the burdens on your family during a difficult time. This article details what a will should address.

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  • Now or later – When’s the right time to transfer your wealth?

    January / February 2020
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 899

    Abstract: To gift or not to gift? It’s a deceptively complex question. The temporary doubling of the gift and estate tax exemption is viewed by many as a “use it or lose it” proposition. But giving away wealth now isn’t right for everyone. Depending on one’s circumstances, there may be tax advantages to keeping assets in one’s estate. This article explains the tax consequences of making lifetime gifts vs. bequests at death. A sidebar details how to build flexibility into an estate plan.

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