July / August
Showing 65–80 of 616 results
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3 methods to estimate value for buy-sell purposes
July / August 2021
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 441
Abstract: Changes in business values during the pandemic may necessitate updates to companies’ buy-sell agreements. This article describes three common valuation methods used for buyout purposes — 1) prescribed formulas, 2) negotiated prices, and 3) independent appraisals — and how valuation experts can help owners implement buy-sell agreements that cover all the value-related bases.
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Focus on infringement – Federal court provides guidance on reasonable royalty evidence
July / August 2021
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 652
Abstract: In patent infringement cases, plaintiffs are generally entitled to recover damages based on lost profits but never less than “reasonable royalties.” This article summarizes a recent U.S. district court ruling that provides guidance on the standards that damages experts are expected to meet in these cases. Meridian Manufacturing, Inc. v. C&B Manufacturing, Inc., No. C15-4238-LTS (N.D. Iowa, October 5, 2018). Georgia-Pacific Corp. vs. U.S. Plywood Corp., 318 F. Supp. (S.D.N.Y. 1970).
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White v. White – Is appreciation separate or marital property?
July / August 2021
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 563
Abstract: When dividing property in a divorce case, courts in most states distinguish between separate and marital property. Generally, separate property isn’t subject to division, while marital property is. However, a recent Nebraska Supreme Court case highlights how an increase in the value of separate property may sometimes be classified as marital property and, therefore, be subject to division. White v. White, 937 N.W.2d 838 (Neb. 2020).
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The virtual reality of today’s legal meetings
July / August 2021
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 892
Abstract: During the pandemic, virtual meetings have been used widely for various legal purposes, including court hearings, depositions, settlement talks and M&A negotiations. This article identifies potential pitfalls and ways to avoid them when conducting virtual meetings or testifying remotely. A sidebar highlights another lesson learned during the pandemic: Recycling valuation reports can be perilous, except in rare situations.
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Tax Tips – Strategies for minimizing RMDs
July / August 2021
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 456
Abstract: These brief tips detail strategies for minimizing required minimum distributions from IRAs; answer the question of whether online sales from sites such as ebay are taxable; and explain that the American Rescue Plan Act extended paid sick leave and the paid family and medical leave credit.
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Merging for tax dollars
July / August 2021
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 551
Abstract: The COVID-19 pandemic has had an enormous impact on the economy, but different types of businesses have been affected differently. As the struggles continue, many corporations have found themselves with net operating losses and other tax benefits they won’t be able to use in the foreseeable future, while others have enjoyed unusually high profit levels. This article details a merger or acquisition-based strategy where one corporation’s losses can be offset against the other company’s profits.
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Complete your estate plan by adding a power of attorney
July / August 2021
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 549
Abstract: The main objectives of a person’s estate plan likely revolve around family, both current and future generations. A person’s goals may include reducing estate tax liability so that more wealth can be passed to loved ones. But it’s also critical to consider oneself in case of incapacity. This article examines the benefits of including a power of attorney in an estate plan.
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Parents: Reap tax benefits this year
July / August 2021
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 915
Abstract: The American Rescue Plan Act (ARPA) offers some significant tax benefits for parents in 2021, including temporary increases in the child tax credit (CTC) and the child and dependent care credit (CDCC) for eligible families. It also allows parents to claim the credit for 17-year-olds (previously the cut-off age was 16). This article explains how the ARPA affects the CTC and CDCC. A brief sidebar explains that for 2021 only, advance CDC payments will be made directly to eligible families.
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3D laser scanning poised to electrify construction industry
July / August 2021
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 435
Abstract: The construction industry is experiencing a digital transformation. Among the most electrifying technologies on the rise is three-dimensional (3D) laser scanning. These scanners measure without touching, quickly and accurately capturing details of every nook and cranny of a building or job site. This article explores a few specific areas of the industry that 3D laser scanning may impact.
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EDR bonds help ensure everyone gets along
July / August 2021
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 521
Abstract: Some project owners require contractors to acquire bonding to financially insure the agreed-upon performance on the job in question. One type of performance bond that’s been rising in prominence over the past several years is the expedited dispute resolution bond. This article explores the ins and outs of this type of bond.
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Do you know what drives your company’s value?
July / August 2021
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 660
Abstract: Certain aspects of a construction company will obviously raise or lower its value. But there are other, easily overlooked elements that affect a business valuation as well. This article examines how licensing and permitting, engineering-related assets, and goodwill drive value.
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2021 tax planning – Start early by reviewing key ARPA provisions
July / August 2021
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 937
Abstract: With all that’s changed over the past year or so, now’s a good time for construction company owners to start thinking about their 2021 tax returns. One recent major piece of pertinent legislation is the American Rescue Plan Act (ARPA). This article reviews key ARPA provisions of particular interest to contractors. A sidebar points out that the ARPA contains funding for infrastructure projects.
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Court explains “built-in” apportionment in royalty calculation
July / August 2021
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 406
Abstract: The Federal Circuit Court of Appeals affirmed a massive damages award based on reasonable royalties in a recent patent infringement case. This article summarizes why the court dismissed the need to apportion damages among infringing and noninfringing components in the accused invention. Vectura Ltd. v. GlaxoSmithKline LLC, No. 2020-1054 (Fed. Cir., Nov. 19, 2020).
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Tax issues to consider in divorce settlements
July / August 2021
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 554
Abstract: When settling a marital estate, it’s important to consider federal tax issues — especially as tax laws are expected to generally become less favorable with the change of administration. This article highlights the tax implications of transferring marital assets between spouses when a divorce is settled and beyond.
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Forensic accounting investigations – Expertise is critical when conducting interviews
July / August 2021
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 733
Abstract: During fraud investigations, interviews of witnesses and suspects are used to gather information. Care should be taken when interviewing company personnel and gathering other evidence to protect the chain of custody and ensure that the findings can be admitted in a legal proceeding. This article discusses the types of questions forensic experts ask, the process of interviewing witnesses and suspects, and behavioral red flags of deception.
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Raley v. Brinkman – Should pass-through earnings be tax affected?
July / August 2021
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 809
Abstract: The Tennessee Court of Appeals recently weighed in on the ongoing debate over whether a pass-through entity’s projected future income should be reduced for hypothetical corporate income taxes when valuing the business. This article explains why the court found that so-called “tax affecting” was appropriate in this buyout case. Raley v. Brinkman, No. 2018-02002 (Tenn. App., July 30, 2020). Delaware Open MRI Radiology Associates v. Kessler, 898 A.2d 290 (Del. Ct. Ch., 2006). Estate of Jones, TC Memo 2019-101, August 19, 2019.