May / June
Showing 49–64 of 621 results
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Strategic M&A due diligence should look to the future
May / June 2022
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 598
Abstract: The business world has changed dramatically over the last two years. When buying a business, it’s imperative to evaluate its expected future performance, rather than focus on its historical results. This article explains how strategic due diligence can help vet an acquisition’s potential success or failure by concentrating on four key areas: the market, customers, competitive positioning and management.
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Hartman v. BigInch Fabricators & Construction Holding Company, Inc. – Court allows valuation discounts under shareholder agreement
May / June 2022
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 451
Abstract: In a minority shareholder buyout case, the Indiana Supreme Court held that the language of a shareholder agreement controlled the application of valuation discounts under its mandatory buyback provision. This article summarizes the reasons that the high court reversed the appellate court finding. Hartman v. BigInch Fabricators & Construction Holding Company, Inc., No. 20S-PL-618, Supreme Court of Indiana (January 28, 2021).
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Spotlight on discounted cash flow
May / June 2022
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 826
Abstract: As businesses pivot to market changes during the COVID-19 pandemic, valuation experts are increasingly likely to rely on the discounted cash flow method to value businesses. This article explains how this method works and when it may be appropriate. In re Kinser Group LLC, No. 2:20-bk-09355-DPC (Bankr. D. Ariz., Dec. 18, 2020).
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How to factor cybersecurity concerns into a business valuation
May / June 2022
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 595
Abstract: It’s critical for business valuation professionals to assess cyber risks when valuing a business. This article highlights the far-reaching effects of cyberattacks, frameworks that experts use to evaluate cyber risks and ways these risks may be factored into an expert’s conclusion.
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Estate Planning Red Flag – You own one or more guns
May / June 2022
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 311
Abstract: When it comes to estate planning, not all assets are created equal. For those who own one or more guns, careful planning is required to avoid running afoul of complex federal and state laws. Without proper planning, there’s a risk that the government will confiscate the guns or that an estate’s executor, trustees or beneficiaries will inadvertently commit a felony. This brief article explores the complications of incorporating one’s gun collection in his or her estate plan.
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Avoiding challenges to your estate plan
May / June 2022
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 578
Abstract: A primary goal of estate planning is to ensure that a person’s wishes are carried out after he or she is gone. So, it’s important to design one’s estate plan to withstand potential will contests or other challenges down the road. The most common grounds for contesting a will are undue influence or lack of testamentary capacity. Other grounds include fraud and invalid execution. This article details strategies to use to reduce the chances of one’s will being challenged after death.
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Health care directive – An important part of any estate plan, but the terminology can get complex
May / June 2022
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 708
Abstract: A health care directive is a critical piece of one’s overall estate plan. Why? It allows a person to communicate their preferences in advance for medical care in the event of incapacitation and the loss of the ability to communicate health care wishes. However, depending on one’s jurisdiction, a directive can go by several different names, including living wills, advance medical directives and directives to physicians. This article defines various terms associated with a health care directive.
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You’ve received an inheritance: Now what?
May / June 2022
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 876
Abstract: For those who’ve received, or will soon receive, a significant inheritance, it may be tempting to view it as “found money” that can be spent freely. But unless one’s current financial plan ensures that he or she will comfortably reach all their goals, it’s a good idea to have a plan for managing the newfound wealth. This article answers several questions that should be considered after receiving an inheritance. A brief sidebar explains how to handle an inherited retirement plan.
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ERC: Does your dealership qualify for this valuable tax credit?
May / June 2021
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 496
Abstract: Two laws passed in the last six months have included a number of COVID-19-related provisions that could benefit dealerships. Among these are extensions and modifications of several CARES Act provisions, including the Employee Retention Credit (ERC). This article highlights the tax credit’s extended qualification period and other significant changes.
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A key lesson learned from the pandemic – Ways to lower your dealership’s cost structure
May / June 2021
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 506
Abstract: The COVID-19 pandemic turned the dealership world upside down last spring, and the ramifications are still being felt. With over a year’s experience in the rearview mirror, it’s a good time to discuss a pivotal lesson learned during this precarious time: the importance of lowering the business’s cost structure. This article takes a look at three areas to examine: staff compensation, advertising and inventory.
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Thinking through the financial exec hiring decision
May / June 2021
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 689
Abstract: Despite the pandemic, many dealerships have seen strong financial results amid bumped-up consumer demand and restored supply chain efficiency. Some have grown to the size where they’re considering stepping up the financial management of their operation by hiring a controller or a CFO. This article describes what a dealer-owner needs to evaluate when making this decision, including revenue thresholds, responsibilities of the positions, compensation and outsourcing options.
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Crime fighting – How new technology can help detect occupational fraud
May / June 2021
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 865
Abstract: New technologies can more efficiently analyze a dealership’s unstructured data (emails, instant messages and social media posts) as it seeks to uncover occupational fraud. This article explains how natural language processing works and its potential in identifying weaknesses in internal controls and unearthing fraudulent behavior before it’s too late. A short sidebar highlights some eye-popping fraud numbers from the Association of Certified Fraud Examiners’ 2020 Report to the Nations.
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Tax Tips – Are you eligible for energy-efficiency tax breaks?
May / June 2021
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 433
Abstract: These brief tips explain eligibility requirements for certain energy efficiency tax breaks; detail the benefits of the Work Opportunity Tax Credit; and explore the eligibility of non-itemizer taxpayers who wish to make charitable contributions.
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In your own words – A letter of instruction complements a will
May / June 2021
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 479
Abstract: A smart estate plan should leave no doubt as to one’s intentions. Writing a letter of instruction can go a long way toward clearly communicating all of one’s thoughts and wishes. This article explains that the letter, unlike a valid will, isn’t legally binding, but can be valuable to surviving family members.
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Out with the old? Not so fast when it comes to disposing of tax records
May / June 2021
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 648
Abstract: During the COVID-19 pandemic, most people have spent a lot of time at home, inspiring many to clear out some of the clutter in their living spaces. Those who’ve decided to tackle the boxes, bins or drawers full of paper files that have accumulated over the years may be wondering when it’s safe to dispose of tax records. This article offers guidelines as to when it’s safe to shred tax records.
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Don’t overlook tax considerations when selling your business
May / June 2021
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 1024
Abstract: When the COVID-19 pandemic first hit, economic uncertainty caused many business owners contemplating a sale — as well as many prospective buyers — to put their plans on hold. Now that there’s some light at the end of the pandemic tunnel, interest in buying and selling businesses seems to be picking up. This article explores various tax considerations when selling a business. A sidebar examines potential state tax implications when selling a business.