July / August
Showing 17–32 of 616 results
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Consultants vs. expert witnesses: It pays to hire both
July / August 2023
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 433
Abstract: Outside professionals can play a critical role in litigation, particularly in cases involving complex financial or accounting issues. But it’s important to understand that these experts can serve two distinct roles as 1) consultants and 2) expert witnesses. This article explains the advantages of keeping these roles separate, rather than using one expert for both.
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Ramcell, Inc. v. Alltel Corporation – Court’s DCF analysis nearly quadruples stock valuation
July / August 2023
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 573
Abstract: In a recent appraisal action, the Delaware Chancery Court determined that the fair value of the petitioner’s stock was $11,464 per share using the discounted cash flow (DCF) method. This was nearly four times the consideration received in connection with a short-form merger under Delaware law. This article provides a summary of the court’s ruling. Ramcell, Inc. v. Alltel Corporation, C.A. No. 2019-0601-PAF (Del. Ch. October 31, 2022).
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How to communicate statistical evidence to jurors
July / August 2023
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 639
Abstract: Statistical evidence can be pivotal in many types of commercial litigation related to liability and economic damages. But this type of evidence can cause jurors’ eyes to glaze over with boredom, lack of comprehension or skepticism — unless it’s presented just right. This article describes ways to engage jurors and overcome hurdles when presenting statistical evidence in court.
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Using earnouts and CVRs in M&A transactions
July / August 2023
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 847
Abstract: Earnouts can help bridge the valuation gap between buyers and sellers in mergers and acquisitions. This article provides an overview of the complex accounting and tax issues that earnouts and contingent value rights (CVRs) may raise. A sidebar highlights recent IRS guidance on structured attorneys’ fee arrangements. Childs v. Commissioner, 103 T.C. 634 (1994), aff’d without opinion, 89 F.3d 856 (11th Cir. 1996).
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Consultants vs. expert witnesses: It pays to hire both
July / August 2023
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 433
Abstract: Outside professionals can play a critical role in litigation, particularly in cases involving complex financial or accounting issues. But it’s important to understand that these experts can serve two distinct roles as 1) consultants and 2) expert witnesses. This article explains the advantages of keeping these roles separate, rather than using one expert for both.
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Ramcell, Inc. v. Alltel Corporation – Court’s DCF analysis nearly quadruples stock valuation
July / August 2023
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 573
Abstract: In a recent appraisal action, the Delaware Chancery Court determined that the fair value of the petitioner’s stock was $11,464 per share using the discounted cash flow (DCF) method. This was nearly four times the consideration received in connection with a short-form merger under Delaware law. This article provides a summary of the court’s ruling. Ramcell, Inc. v. Alltel Corporation, C.A. No. 2019-0601-PAF (Del. Ch. October 31, 2022).
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How to communicate statistical evidence to jurors
July / August 2023
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 639
Abstract: Statistical evidence can be pivotal in many types of commercial litigation related to liability and economic damages. But this type of evidence can cause jurors’ eyes to glaze over with boredom, lack of comprehension or skepticism — unless it’s presented just right. This article describes ways to engage jurors and overcome hurdles when presenting statistical evidence in court.
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Using earnouts and CVRs in M&A transactions
July / August 2023
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 847
Abstract: Earnouts can help bridge the valuation gap between buyers and sellers in mergers and acquisitions. This article provides an overview of the complex accounting and tax issues that earnouts and contingent value rights (CVRs) may raise. A sidebar highlights recent IRS guidance on structured attorneys’ fee arrangements. Childs v. Commissioner, 103 T.C. 634 (1994), aff’d without opinion, 89 F.3d 856 (11th Cir. 1996).
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Estate Planning Red Flag – You’re considering a self-directed IRA
July / August 2023
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 297
Abstract: An IRA can be a valuable tool in a person’s retirement and estate planning arsenal, but what if he or she isn’t satisfied with its performance? One option is to set up a “self-directed” IRA. This brief article explains what a self-directed IRA is and lists its potential risks.
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Decisions, decisions – Naming a successor fiduciary is important to an estate plan
July / August 2023
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 602
Abstract: Having a backup plan is never a bad idea. Indeed, the same line of thinking applies to a person’s estate plan. Specifically, it’s important to name a successor fiduciary. This person can step in and take over if the executor or a trustee is no longer able to perform their duties. This article details a fiduciary’s duties and describes the attributes of a good fiduciary.
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Contributing to a 401(k) plan – Traditional or Roth?
July / August 2023
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 701
Abstract: Most employers’ 401(k) plans provide the option of making contributions on a pre-tax (traditional) or after-tax (Roth) basis. Which option is the right choice depends on several factors, including a person’s current and expected future tax circumstances and estate planning goals. This article explains the differences between the two plan options, explores scenarios when one plan makes more sense over the other and discusses the estate planning implications.
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Estate planning in a digital world
July / August 2023
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 907
Abstract: Today, virtually everyone owns (or licenses) digital assets, from email and social media accounts to digital photos and videos to online banking and brokerage accounts. Unlike traditional, physical assets, digital assets leave little or no “paper trail.” Unless one’s estate plan specifically provides for them, it may be difficult for loved ones to access these assets — or even know that they exist. This article provides steps to take to ensure that digital assets are known and accounted for properly in an estate plan. A sidebar explains the ins and outs of drafting a digital asset protection trust.
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Don’t let fraud disrupt your M&A deal
July / August 2022
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 437
Abstract: Due diligence is key when buying or merging with a business, especially in today’s volatile marketplace. This article discusses ways a forensic accountant can help a buyer vet the seller’s financial statements, projections and representations for errors, exaggerations — and even fraud.
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Appellate court overturns ruling based on “incompetent” valuation
July / August 2022
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 561
Abstract: Weak valuation testimony may sometimes satisfy a jury. But it can come back to haunt clients on appeal. This article explains how a government agency learned that lesson the hard way in a recent Pennsylvania eminent domain case. State Route 00700, Section 21H v. Bentleyville Garden Inn, Inc., No. S-21-133 (Pa. Commonwealth Oct. 1, 2021).
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Factors to consider when selecting guideline companies
July / August 2022
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 635
Abstract: When valuing businesses, experts often rely on the guideline transaction method. This technique derives market multiples from the market prices of controlling interests in companies that are engaged in the same or similar lines of business as the subject company. This article explains why careful selection of guideline companies and pricing multiples is critical to avoiding erroneous conclusions under this method.
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Bohac v. Benes Service Co. – Is the asset-based approach relevant for going concerns?
July / August 2022
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 836
Abstract: The appropriate technique for valuing a business depends on a variety of factors, including the type of business, its plans for the future and the valuation’s purpose. This article summarizes a recent Nebraska Supreme Court ruling that called for an asset-based (or cost) approach to value a business that’s a viable going concern. A sidebar explains how the standard of value in dissenting shareholder cases usually differs from the IRS’s definition of fair market value. Bohac v. Benes Service Co., No. S-21-133 (Neb. Jan. 14, 2022).