November / December

Showing 1–16 of 485 results

  • Calculating damages for intangibles

    November / December 2019
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 414

    Abstract: Financial experts need some predictable building blocks to construct a reliable estimate of lost profits or reasonable royalties in cases involving intangible assets. This article highlights the types of evidence and analysis that may be needed to support an estimate of damages in breach of contract, infringement and other tort claims.

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  • When good employees go bad – Preventing and detecting employee cyberattacks

    November / December 2019
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 588

    Abstract: Dishonest workers can initiate a cyberattack by stealing valuable information from a company’s computer network and using it for personal gain. This article explains how these crimes work, what motivates some employees to steal and ways companies can prevent and detect cyberattacks.

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  • Risky business – FAQs about the cost of capital

    November / December 2019
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 663

    Abstract: Under the income approach to valuing a private business interest, an expert discounts the subject company’s future earnings using a rate of return that’s based on the risk of the investment. This article answers common questions that arise when evaluating the discount rate, which is also known as the “cost of capital.”

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  • How control and marketability affect the value of minority interests

    November / December 2019
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 842

    Abstract: Discounts for lack of control and lack of marketability rank among the most contentious issues when valuing a minority interest in a privately held company. This article explains these discounts and the evidence that’s used to quantify them. A sidebar describes another discount that may apply to businesses with appreciated assets: the built-in gains discount.

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  • Exchange-traded funds: Pros and cons

    November / December 2019
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 381

    Abstract: Exchange-traded funds (ETFs) are similar in many ways to mutual funds, but there are also significant differences. This short article looks at some of the benefits (such as generally low fees) and drawbacks (the lack of active management) of ETFs.

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  • Should you retire your mortgage before you retire?

    November / December 2019
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 505

    Abstract: Many personal finance experts recommend paying off a mortgage before retiring. But there are also strong arguments in favor of prioritizing other financial goals, such as contributing to a retirement savings plan. This article considers both sides and encourages individuals to consider all relevant factors.

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  • Capital gains planning – When timing is everything

    November / December 2019
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 711

    Abstract: The timing of capital gains and losses can have a significant impact on an investor’s tax bill. This article touts the advantages of holding appreciated investments longer. It also discusses timing for selling securities at a loss and how to offset losses against gains to reduce overall taxes. A sidebar notes that there’s still time to reduce one’s 2019 tax bill.

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  • Reversing direction – The benefits of “upstream” estate planning

    November / December 2019
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 889

    Abstract: Traditional estate-planning techniques often focus on transferring wealth to the next generation in a tax-efficient manner. But shifting wealth to the older generation (commonly described as “upstream” planning) can also be an effective strategy. This article discusses the benefits of transferring appreciated assets to parents. A sidebar answers the question, “Should you buy your parents’ home?”

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  • How do nonoperating assets and liabilities affect business value?

    November / December 2019
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 434

    Abstract: When valuing a business, it’s important to identify nonoperating assets and liabilities that may have a significant impact on value. This article explains how valuation experts alter their methodology to factor nonoperating items into the valuation equation, using a hypothetical example to highlight how these assets may affect the value of the enterprise.

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  • Telfer v. Telfer – Discount for lack of marketability upheld on appeal

    November / December 2019
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 690

    Abstract: Courts are divided on whether to allow discounts when valuing business interests in shareholder disputes and divorce cases. Whether discounts are equitable typically depends on state law, case facts and, ultimately, the court’s discretion. This article discusses a recent divorce case in which the Tennessee Court of Appeals upheld a discount for lack of marketability taken on the appreciation in value of two business interests that were included in the marital estate. Telfer v. Telfer, 558 S.W.3d 643 (2018)

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  • Beware of forensic accounting issues when calculating lost profits

    November / December 2019
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 601

    Abstract: Estimating lost profits isn’t always cut and dried. It’s important to look behind the numbers for signs that they might have been manipulated or falsified. This article describes how financial experts calculate lost profits and how professional skepticism helps ensure those calculations are reasonable.

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  • 3 reasons to use valuation pros in estate planning

    November / December 2019
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 817

    Abstract: Some business owners design their estate plans without consulting a business valuation professional. But do-it-yourself valuations can be risky. This article explains how credentialed valuation experts help business owners plan for the future. A sidebar highlights the importance of taking advantage of the expanded federal gift and estate tax exemption before it expires.

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  • Tax Tips – Case highlights state taxation of trust income

    November / December 2019
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 403

    Abstract: These brief tips detail a recent U.S. Supreme Court case highlighting state taxation of trust income; explain why now may be a good time to forgive intrafamily loans; and explore the benefits of deducting employee bonuses this year and paying them next year.

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  • 5 good reasons to turn down an inheritance

    November / December 2019
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 522

    Abstract: A person may use a qualified disclaimer to refuse a bequest from a loved one. Doing so will cause an asset to bypass his or her estate and go to the next beneficiary in line. This article examines five reasons a person may wish to turn down an inheritance.

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  • When it comes to taxes, getting married may cost you

    November / December 2019
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 714

    Abstract: One byproduct of the U.S. tax system, under which married couples file joint tax returns, is that marriage may produce a tax penalty or bonus, depending on a couple’s particular circumstances. In other words, when couples marry, their tax liability may be more or less than their individual tax liabilities combined. Using fictional examples, this article explains how getting married can affect your tax bill. A sidebar provides financial and estate planning steps to take if you’re getting remarried.

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  • The R&D credit: Are you leaving tax dollars on the table?

    November / December 2019
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 928

    Abstract: Federal and state research credits (often referred to as the “research and development,” “R&D” or “research and experimentation” credit) are among the most valuable tax incentives available today. But many businesses overlook these tax breaks because they mistakenly believe that they don’t qualify or wouldn’t benefit. In recent years, federal legislation has expanded the availability of the credit for many businesses. This article details the R&D credit and explains which companies are eligible for it. A sidebar explores how the Tax Cuts and Jobs Act changed research and development expensing.

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