January / February
Showing 129–144 of 623 results
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4 ways AI is impacting the construction industry
January / February 2020
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 442
Abstract: Artificial intelligence (AI) has transitioned from science fiction to everyday life. Although the construction industry is sometimes wary of new technology, AI is becoming more and more prevalent on jobsites. This article looks at four examples: cameras/drones, 3D modeling, sensors and self-driving vehicles/robots.
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Walk the talk: Prioritizing company core values
January / February 2020
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 546
Abstract: A contractor’s core values, or business principles, should be more than a superficial exercise in platitudes. When a construction business establishes a set of values, that company is proclaiming what they stand for and how they do business. This article explains why values are important and what to do with them once you’ve chosen a few.
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Viewing your lender as a business partner
January / February 2020
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 672
Abstract: It’s easy for contractors to get intimidated when applying for a business loan. One way to lower the stress level is to view lenders as partners rather than gatekeepers. This article explains why construction companies should articulate a clear rationale for a loan, shop around for a good provider and know the financial metrics that drive lending decisions.
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A symbiotic bond – How WIP reports relate to your financial statements
January / February 2020
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 949
Abstract: Work in progress (WIP) reports are too often ignored and less often fully understood. A construction company’s WIP reports share a symbiotic bond with its financial statements — the two should be consistent in the information they present. This article looks at four different schedules of a typical WIP report and discusses how they relate to financial statements.
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A picture’s worth a thousand words – Why valuation experts use visual aids
January / February 2019
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 415
Abstract: Valuation experts often use visual aids, such as graphs and charts, to capture the attention of a judge or jury and drive home key points. This article highlights the benefits of using visual aids during trial and deposition, and provides examples of situations in which visual aids might be used to reinforce an expert’s conclusions.
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Market approach – How to pick a relevant pricing multiple
January / February 2019
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 579
Abstract: Courts tend to prefer the market approach in business valuation, because it’s based on real-world “comparable” transactions. This article identifies different pricing multiples that may be used in the market approach and explains when each one tends to work best. Statistical tools can help business valuation experts evaluate which multiples are most relevant based on market evidence.
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Dissenting shareholders: What’s the fair value of the interest?
January / February 2019
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 654
Abstract: The Tennessee Supreme Court recently turned to case law from Delaware to decide on the appropriate method to value shares in appraisal rights actions. This article explains how the Delaware Block method works and why the state supreme court decided to allow “any technique or method that’s generally acceptable in the financial community and admissible in court.” Athlon Sports Communications v. Stephen Duggan, et al., No. M2015-02222-SC-R11-CV, June 8, 2018 Weinberger v. UOP, Inc., 457 A.2d 701, 712-13, Del. 1983
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Differentiating active vs. passive appreciation in divorce
January / February 2019
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 858
Abstract: The laws in most states make a distinction between marital and separate property for purposes of marital dissolution. In cases where property increases in value during the marriage, experts may be hired to determine whether that appreciation is passive or active. This article explains the difference between these terms and why it matters when divvying up a marital estate in divorce. A sidebar highlights the need to take a holistic approach when differentiating between the active and passive appreciation when valuing a business. Bair v. Bair, 214 So. 3d 750 (Fla. 2nd DCA 2017)
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A picture’s worth a thousand words – Why valuation experts use visual aids
January / February 2019
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 415
Abstract: Valuation experts often use visual aids, such as graphs and charts, to capture the attention of a judge or jury and drive home key points. This article highlights the benefits of using visual aids during trial and deposition, and provides examples of situations in which visual aids might be used to reinforce an expert’s conclusions.
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Market approach – How to pick a relevant pricing multiple
January / February 2019
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 579
Abstract: Courts tend to prefer the market approach in business valuation, because it’s based on real-world “comparable” transactions. This article identifies different pricing multiples that may be used in the market approach and explains when each one tends to work best. Statistical tools can help business valuation experts evaluate which multiples are most relevant based on market evidence.
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Dissenting shareholders: What’s the fair value of the interest?
January / February 2019
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 654
Abstract: The Tennessee Supreme Court recently turned to case law from Delaware to decide on the appropriate method to value shares in appraisal rights actions. This article explains how the Delaware Block method works and why the state supreme court decided to allow “any technique or method that’s generally acceptable in the financial community and admissible in court.” Athlon Sports Communications v. Stephen Duggan, et al., No. M2015-02222-SC-R11-CV, June 8, 2018 Weinberger v. UOP, Inc., 457 A.2d 701, 712-13, Del. 1983
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Differentiating active vs. passive appreciation in divorce
January / February 2019
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 858
Abstract: The laws in most states make a distinction between marital and separate property for purposes of marital dissolution. In cases where property increases in value during the marriage, experts may be hired to determine whether that appreciation is passive or active. This article explains the difference between these terms and why it matters when divvying up a marital estate in divorce. A sidebar highlights the need to take a holistic approach when differentiating between the active and passive appreciation when valuing a business. Bair v. Bair, 214 So. 3d 750 (Fla. 2nd DCA 2017)
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Tax Tips – Employers can use 401(k) plans to help employees pay student loans
January / February 2019
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 450
Abstract: These brief tips detail the IRS’s student loan repayment program that employers can provide to employees, examine the bills that may be included in Tax Reform 2.0 and explain the finalized regulations on the substantiation and reporting rules for deductible charitable contributions.
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Relax, but don’t forget about taxes – Owning a vacation home requires tax planning
January / February 2019
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 663
Abstract: A vacation home can be many things to different people. However a family plans to use their vacation home, it pays to understand the tax rules regarding income and expenses associated with the property. This article explains the tax implications of owning a vacation home.
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BDIT lets you give away property without losing control
January / February 2019
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 539
Abstract: To take advantage of the higher exemption amount under the Tax Cuts and Jobs Act (TCJA), many families that own businesses or other assets worth more than the pre-TCJA exemption amount are planning substantial gifts to their children or other loved ones during the next seven years. The drawback to gifting substantial assets is losing control of them. This article details the advantages of using a beneficiary defective inheritor’s trust in these situations.
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Are your business interest expenses deductible?
January / February 2019
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 902
Abstract: Before the Tax Cuts and Jobs Act (TCJA), most business-related interest expense was deductible, although corporations couldn’t deduct interest paid to or guaranteed by a related party under certain circumstances. But for tax years beginning after 2017, the TCJA imposes a limit on business interest deductions, with exceptions for “small businesses” and electing real estate and farming businesses. This article explains why all businesses should evaluate the impact of the new deduction limit on their tax liability, and plan accordingly. A sidebar discusses IRS Notice 2018-28, which provides interim guidance on several issues involving business interest expense and income.