January / February
Showing 65–80 of 623 results
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Why experts should participate in the discovery process
January / February 2021
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 429
Abstract: In commercial litigation, attorneys who collect facts about a case and later hire an expert to analyze those facts often miss valuable opportunities to strengthen their case. This article explains how involving financial experts early in the discovery phase can help elicit information that reinforces expert opinions and lends credibility to testimony related to business valuations and damages calculations.
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COVID-19 causes upswing in wrongful termination claims
January / February 2021
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 562
Abstract: Many employers have furloughed or laid off workers during the COVID-19 crisis, causing a surge in wrongful termination cases and other types of employment litigation. Financial experts play a critical role in these cases. This article describes the factors that go into a defensible lost earnings calculation.
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Subsequent events: What was “known or knowable” on the valuation date?
January / February 2021
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 668
Abstract: The COVID-19 pandemic has affected the value of many privately held businesses. When valuing a business in today’s uncertain conditions, experts must put themselves in the shoes of hypothetical investors and consider only relevant information that was known (or knowable) on the valuation date. This article explains the general rules about when events that happen after the valuation date may be considered in a valuation and how the pandemic is muddying this issue.
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Robinson v. Langenbach – Applying valuation discounts in statutory buyouts
January / February 2021
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 857
Abstract: In most states, the appropriate standard of value in statutory buyouts is fair value. Unlike fair market value, fair value generally doesn’t include discounts for lack of control or marketability. This article summarizes a recent minority interest buyout case that highlights how courts may have broad discretion when valuing minority interests for buyout purposes — and applying valuation discounts — based on case facts. A sidebar provides an example of discounts being denied. Robinson v. Langenbach, No. SC97940, Supreme Court of Missouri, En Banc (May 12, 2020) Hartman v. BigInch Fabricators & Construction Holding Company, No. 19A-PL-2263, Court of Appeals of Indiana (May 5, 2020)
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Why experts should participate in the discovery process
January / February 2021
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 429
Abstract: In commercial litigation, attorneys who collect facts about a case and later hire an expert to analyze those facts often miss valuable opportunities to strengthen their case. This article explains how involving financial experts early in the discovery phase can help elicit information that reinforces expert opinions and lends credibility to testimony related to business valuations and damages calculations.
-
COVID-19 causes upswing in wrongful termination claims
January / February 2021
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 562
Abstract: Many employers have furloughed or laid off workers during the COVID-19 crisis, causing a surge in wrongful termination cases and other types of employment litigation. Financial experts play a critical role in these cases. This article describes the factors that go into a defensible lost earnings calculation.
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Subsequent events: What was “known or knowable” on the valuation date?
January / February 2021
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 668
Abstract: The COVID-19 pandemic has affected the value of many privately held businesses. When valuing a business in today’s uncertain conditions, experts must put themselves in the shoes of hypothetical investors and consider only relevant information that was known (or knowable) on the valuation date. This article explains the general rules about when events that happen after the valuation date may be considered in a valuation and how the pandemic is muddying this issue.
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Robinson v. Langenbach – Applying valuation discounts in statutory buyouts
January / February 2021
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 857
Abstract: In most states, the appropriate standard of value in statutory buyouts is fair value. Unlike fair market value, fair value generally doesn’t include discounts for lack of control or marketability. This article summarizes a recent minority interest buyout case that highlights how courts may have broad discretion when valuing minority interests for buyout purposes — and applying valuation discounts — based on case facts. A sidebar provides an example of discounts being denied. Robinson v. Langenbach, No. SC97940, Supreme Court of Missouri, En Banc (May 12, 2020) Hartman v. BigInch Fabricators & Construction Holding Company, No. 19A-PL-2263, Court of Appeals of Indiana (May 5, 2020)
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Tax Tips – What if you can’t pay your taxes on time?
January / February 2021
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 441
Abstract: These brief tips explain a taxpayer’s options if he or she is unable to pay their taxes on time; explore the benefits of making annual exclusion gifts; and detail new IRS guidance regarding business meals and entertainment.
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Easing the pain of the NIIT on your estate plan
January / February 2021
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 600
Abstract: The 3.8% net investment income tax (NIIT) can negatively affect one’s estate plan. This is especially true if assets include an investment portfolio, because the NIIT can increase the tax on capital gains, taxable interest and other investment income, thus reducing the amount of wealth available to loved ones. This article explains ways to ease the tax bite of the NIIT on an estate plan.
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Are you liable for “nanny taxes”?
January / February 2021
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 620
Abstract: During the COVID-19 pandemic, day care centers have closed and many schools have switched to a remote learning model. As a result, working parents have had to scramble to make alternative child care arrangements, which may include hiring nannies or babysitters. This article explains the tax obligations of employing household workers.
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Section 139 – How to provide your employees with tax-free COVID-19 relief
January / February 2021
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 839
Abstract: The COVID-19 pandemic has led to a surge in unemployment. And while people who have been furloughed or lost their jobs are among the hardest hit by the pandemic, those who remain employed have also experienced financial hardships. This article explains how Section 139 provides incentives for employers who wish to provide their employees with assistance. A sidebar details what qualifies as a “disaster.”
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Proposed regs clarify rehabilitation credit
January / February 2021
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 478
Abstract: The IRS has released proposed regulations regarding changes made to the Internal Revenue Code’s Section 47 rehabilitation tax credit under the Tax Cuts and Jobs Act (TCJA). The regulations address several taxpayer concerns that have arisen in the wake of the law’s passage, including how the credit should be allocated. This article reviews the regulations.
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The importance of an insurance coverage audit
January / February 2021
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 608
Abstract: Insurance is a fact of life for real estate investors. From start to finish, each project needs to have the proper insurance. The time to wonder whether you’re properly insured is before there’s an issue. To be safe, hiring a qualified professional to help conduct an insurance coverage audit may be necessary. This article reviews coverage audits and how they can reduce the odds of an uncovered incident undermining the project’s profitability — or worse.
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Can you deduct travel costs to monitor properties? U.S. Tax Court says yes, within limits
January / February 2021
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 543
Abstract: The Internal Revenue Code allows the deduction of “ordinary and necessary” business expenses, including travel expenses while away from home overnight for business. This article summarizes a recent ruling by the U.S. Tax Court reminding taxpayers that the deduction is subject to some restrictions. Maki v. Comm’r, T.C. Summary 2019-34 (Tax Ct. 2019).
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What COVID-19 might mean for the multifamily sector
January / February 2021
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 851
Abstract: The COVID-19 pandemic has had a dramatic impact on almost every industry, including real estate. Owners, investors and developers already are seeing ripple effects across sectors. This article looks at how the virus might bring changes to multifamily housing that could endure into — or at least heavily influence — the future. A short sidebar covers how technology can power cost cutting.