November / December

Showing 17–32 of 521 results

  • Optical Works and Logistics v. Sentinel Insurance Company – Using financial experts to support business interruption claims

    November / December 2020
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 443

    Abstract: As a result of pandemic-related shutdowns, many businesses have filed claims under their business interruption insurance policies. These claims have resulted in litigation over the scope of coverage and the meaning of key policy terms. This article highlights a pre-COVID-19 case that demonstrates the importance of using a financial expert to determine losses when making business interruption claims. Optical Works and Logistics v. Sentinel Insurance Company, No. 15-163-JJM-LDA, D.R.I., March 26, 2020

    Read More

  • Handle financial testimony by lay witnesses with care

    November / December 2020
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 576

    Abstract: When business owners or other laypeople testify on complex financial or valuation issues, there’s a risk that their testimony will be found inadmissible in commercial litigation. This article explains the Federal Rules of Evidence that apply to these witnesses and how a credentialed financial expert can help avoid potential pitfalls. United States ex rel. Technica, LLC v. Carolina Cas. Ins. Co., No. 08-CV-01673-H (KSC), S.D. Cal., April 11, 2012 Ruhr v. Immtech International, Inc., 570 F.3d 858, 7th Cir., June 30, 2009

    Read More

  • Restructuring: How business owners can get their groove back

    November / December 2020
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 692

    Abstract: The COVID-19 crisis has affected virtually every business. Many small business owners may be ready to throw in the towel, but restructuring can provide a fresh start. This is a highly complex process that requires continuous monitoring to be effective. This article outlines four ways financial experts can help management get back in the groove by harnessing cash flow and actively managing the company’s finances.

    Read More

  • Calculation vs. conclusion of value – Which level of service is appropriate in litigation?

    November / December 2020
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 863

    Abstract: Business valuation experts generally can be engaged to provide either a “conclusion of value” or a “calculation of value.” While these terms sound similar, this article explains the significant differences between these two types of engagements. A sidebar highlights a rare case in which a calculation of value was used to estimate the value of a medical practice for divorce purposes. Horne-Ballard v. Ballard, No. 2180194, Ala Civ. App., Jan. 24, 2020

    Read More

  • Optical Works and Logistics v. Sentinel Insurance Company – Using financial experts to support business interruption claims

    November / December 2020
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 443

    Abstract: As a result of pandemic-related shutdowns, many businesses have filed claims under their business interruption insurance policies. These claims have resulted in litigation over the scope of coverage and the meaning of key policy terms. This article highlights a pre-COVID-19 case that demonstrates the importance of using a financial expert to determine losses when making business interruption claims. Optical Works and Logistics v. Sentinel Insurance Company, No. 15-163-JJM-LDA, D.R.I., March 26, 2020

    Read More

  • Handle financial testimony by lay witnesses with care

    November / December 2020
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 576

    Abstract: When business owners or other laypeople testify on complex financial or valuation issues, there’s a risk that their testimony will be found inadmissible in commercial litigation. This article explains the Federal Rules of Evidence that apply to these witnesses and how a credentialed financial expert can help avoid potential pitfalls. United States ex rel. Technica, LLC v. Carolina Cas. Ins. Co., No. 08-CV-01673-H (KSC), S.D. Cal., April 11, 2012 Ruhr v. Immtech International, Inc., 570 F.3d 858, 7th Cir., June 30, 2009

    Read More

  • Restructuring: How business owners can get their groove back

    November / December 2020
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 692

    Abstract: The COVID-19 crisis has affected virtually every business. Many small business owners may be ready to throw in the towel, but restructuring can provide a fresh start. This is a highly complex process that requires continuous monitoring to be effective. This article outlines four ways financial experts can help management get back in the groove by harnessing cash flow and actively managing the company’s finances.

    Read More

  • Calculation vs. conclusion of value – Which level of service is appropriate in litigation?

    November / December 2020
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 863

    Abstract: Business valuation experts generally can be engaged to provide either a “conclusion of value” or a “calculation of value.” While these terms sound similar, this article explains the significant differences between these two types of engagements. A sidebar highlights a rare case in which a calculation of value was used to estimate the value of a medical practice for divorce purposes. Horne-Ballard v. Ballard, No. 2180194, Ala Civ. App., Jan. 24, 2020

    Read More

  • Tax Tips – Congress does a 180 on the kiddie tax

    November / December 2020
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 452

    Abstract: These brief tips detail the changes the SECURE Act made to the kiddie tax; explore the double taxation pitfall that can occur when working remotely across state lines; and explain how to report sick and family leave under the Families First Coronavirus Response Act.

    Read More

  • Perfect timing – Why now is as good a time as any to create a dynasty trust

    November / December 2020
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 676

    Abstract: A dynasty trust can preserve substantial amounts of wealth — and shelter it from federal gift, estate and generation-skipping transfer (GST) taxes — for generations to come. Leveraging the GST tax exemption is a key to the success of a dynasty trust. The good news is that this trust type is now more appealing than ever thanks to the current record-high GST tax exemption. However, that amount is due to drop to $5 million, subject to an adjustment for inflation, at the end of 2025, so that’s an important fact to keep in mind. This article explores the ins and outs of a dynasty trust.

    Read More

  • Does working from home entitle you to a tax break?

    November / December 2020
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 603

    Abstract: This year, as a result of the COVID-19 pandemic, more people worked at home than ever before. As 2020 draws to a close, many employees may be wondering whether any of the expenses they incurred to work at home qualify for tax breaks. The short answer is “no,” remote employees can’t deduct the cost of working at home. This article explains why it may be possible to achieve a similar result if an employer pays or reimburses employees for these expenses.

    Read More

  • Landlords and COVID-19: What are the tax implications?

    November / December 2020
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 872

    Abstract: The COVID-19 pandemic has had a significant impact on landlords. Many tenants have struggled to meet their financial obligations, often resulting in late or unpaid rent or negotiated lease modifications. This article explains the tax implications of landlords’ leasing activities. A sidebar details the effects of lease modifications on Internal Revenue Code Section 467.

    Read More

  • Estate Planning Red Flag – You don’t have a will

    November / December 2020
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 293

    Abstract: The need for a will as a key component an estate plan may seem obvious, but some may be surprised by the number of people — even affluent individuals — who don’t have one. One reason for this may be a common misconception that a revocable trust — sometimes called a “living trust” — obviates the need for a will. This brief article lists three key purposes of a will.

    Read More

  • Appointing a guardian for your children can be a difficult task

    November / December 2020
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 577

    Abstract: It’s often said that a main reason people put off creating an estate plan is because of the difficulty in choosing a guardian for their children. However, that decision is one of the most important estate planning decisions a person must make. This article discusses how to choose the right guardian and what happens if the courts get involved.

    Read More

  • Opportunities and challenges – Valuation in the age of COVID-19

    November / December 2020
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 709

    Abstract: The COVID-19 pandemic has had a significant impact on the value of many business interests and other assets, which creates some attractive estate planning opportunities. It also presents unique challenges for valuation professionals. As a result, it’s more important than ever to involve experienced valuation experts in the estate planning process. This article examines the opportunities and challenges of asset valuation during the COVID-19 era.

    Read More

  • A SPA trust can improve the flexibility of your estate plan

    November / December 2020
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 872

    Abstract: These are uncertain times. There’s uncertainty about the economy as well as the possibility of tax increases to address the rising federal debt. For example, there’s renewed interest in proposals that would slash the historically high gift and estate tax exemption. In light of this uncertainty, it’s a good idea to consider estate planning tools that offer asset protection as well as flexibility to adjust to changing circumstances. One such tool is the special power of appointment (SPA) trust. This article explains how a SPA trust can inject flexibility into an estate plan. A sidebar cautions readers about fraudulent transfer laws.

    Read More