November / December
Showing 433–448 of 609 results
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SWOT analysis: A framework for evaluating risk and return
November / December 2012
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 655
Abstract: Many business managers use strengths, weaknesses, opportunities and threats (SWOT) analysis to frame their strategic planning. Valuators may also use it to help evaluate a company’s performance — as well as its future prospects. This article discusses the various steps in SWOT analysis and how each area affects the company’s value. The article explains the role of a valuator in helping to evaluate subjective assessments concerning a business’s strengths, weaknesses, risk — and return.
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Buy-sell agreements — Cover all the valuation bases
November / December 2012
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 703
Abstract: Buy-sell agreements act as a form of insurance to protect companies during significant ownership changes, whether foreseen or unforeseen. A good agreement’s buyout terms and provisions can ensure the company remains stable and solvent through upheaval. This article notes the importance of periodic updates and discusses the elements of a well-reasoned, supportable buy-sell agreement. The article points out how an experienced valuator can help ensure the agreement is fair to all shareholders.
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Taxing breach of contract settlement proceeds
November / December 2012
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 483
Abstract: Attorneys need to understand how settlement proceeds are taxed, because taxability can have a significant impact on settlement negotiations. This article summarizes a recent IRS legal memorandum that provides some guidance on the taxability of settlement proceeds resulting from a breach of contract.
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Why now is prime time for a fraud sweep
November / December 2012
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 669
Abstract: For many companies, the end of the calendar year is an ideal time to conduct a fraud sweep with the help of a forensic accounting expert. This article discusses the kinds of documents a fraud expert will scrutinize, how employee behavior can be a tipoff to fraud and how companies can deal with suspicions.
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Gift smart – Wandry offers guidance on defined-value clauses
November / December 2012
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 694
Abstract: The U.S. Tax Court recently provided valuable guidance on using defined-value clauses in gift documents — guidance that should have significant estate planning implications. In fact, as this article notes, the court’s ruling in Wandry v. Commissioner can help taxpayers who want to transfer assets to family members before Jan. 1, 2013, when the lifetime gift tax exemption is scheduled to be reduced from $5.12 million to $1 million unless Congress acts.
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Valuation formulas – A buy-sell agreement goes to divorce court
November / December 2012
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 938
Abstract: Closely held businesses commonly rely on buy-sell agreements to facilitate liquidity and smooth ownership transitions. But the agreements also occasionally play a part in divorce proceedings. This article looks at one such case, in which a Missouri appellate court rejected a buy-sell agreement’s valuation formula as the basis for valuing the business in the divorce settlement. It shows why, depending on the jurisdiction, an enforceable buy-sell agreement should provide for an up-to-date appraisal. A sidebar lists the benefits of a properly structured buy-sell agreement.
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Ask the Advisor – Should I use specialty leasing to increase ancillary revenue?
November / December 2011
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 418
Abstract: As the economy continues to wobble along, many property owners are looking for creative alternative sources of revenue. Specialty leasing programs can provide a welcome revenue boost. But it’s important to know what taking this route involves. This article discusses what specialty leasing is and the issues to be aware of.
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The master lease: An umbrella of protection
November / December 2011
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 542
Abstract: In a sluggish economy, one must fortify his or her interests and properties so as to come out on top once the economy rebounds. A master lease not only can help protect properties, but also can lessen the possibility of rent defaults. This article discusses what a master lease has to offer for master tenants, owners and lenders. But it’s critical to pick the right lease structure.
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IRS makes it easier to deduct real estate activity losses
November / December 2011
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 790
Abstract: Under recently released IRS Revenue Procedure 2011-34, real estate professionals can now more easily make late elections to treat all interests in rental real estate as a single rental real estate activity. This election can help them retroactively meet material participation requirements and deduct losses, potentially generating an income tax refund. This article discusses the various requirements involved.
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When it’s time to re-evaluate investments, get a valuation
November / December 2011
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 862
Abstract: Commercial property values are down for many reasons. But choosing the right path forward — with possibilities ranging from staying the course to teardowns to surrendering to the bank — may require more than just a general sense of decreased value. A formal valuation can help chart the best course of action. This article discusses the critical factors involved in a valuation. And, as a sidebar explains, even a decreased value can offer a silver lining: reduced expenses for property insurance and taxes.
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Why the valuation date is so important
November / December 2011
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 657
Abstract: When one considers how the value of an asset will be determined in a matter, it’s common to think about what method the appraiser will use or whether discounts may apply. But a critical factor that may not immediately come to mind is the appraisal date. This article explains how the valuation date can affect cases involving estate and business valuations, divorce, and shareholder oppression.
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Calculating damages – Tricks of the trade secret
November / December 2011
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 716
Abstract: Quantifying damages in trade secret cases can be tricky. Unlike other forms of intellectual property, trade secrets retain their value only as long as they remain secret. Owners of patents, copyrights and trademarks, on the other hand, share their creations with the public in exchange for exclusive rights, for a limited time, to commercialize their work. This article discusses how a plaintiff can maximize damages in trade secret cases, as well as how the defendant can link the plaintiff’s loss to factors other than trade secrets.
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Marketability discounts for controlling interests?
November / December 2011
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 428
Abstract: Discounts for lack of marketability are well established when valuing minority interests in closely held businesses, but using marketability discounts for controlling interests is controversial. This article discusses the arguments made by both proponents and critics, and notes that, if a marketability discount for a controlling interest is an issue, it’s important to work with a valuation expert to be prepared to support or, if appropriate, challenge application of the discount.
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Chemtura addresses business appraisals in a volatile economy
November / December 2011
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 1098
Abstract: This article looks at a case in which the bankruptcy court decided to confirm the debtors’ reorganization plan. The equity holders had opposed it, claiming that the plan overpaid creditors and underpaid equity holders. But the valuation reports offered in the case fell short in their ability to sway the court. The article discusses why, and offers a sidebar arguing the case for independent experts, noting that the credibility of the valuation experts in this case was at least partially damaged by their having a contingent fee arrangement. Citation: Chemtura Corporation, et al., No. 09-11233 (Bankr. S.D.N.Y. 10/21/10).
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Estate Planning Red Flag – You don’t know the value of your assets
November / December 2011
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 308
Abstract: With the high gift and estate tax exemptions currently in effect ($5 million, or $10 million for married couples), one might think that estate valuations are less important. But even if an estate’s value is under the exemption amount, there are several good reasons to determine the value of the assets. This brief article lists several.
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Postmortem affairs – What you need to do after a family member’s death
November / December 2011
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 549
Abstract: Many find themselves at a loss regarding taking care of a loved one’s legal and financial matters after death. This article walks through the steps, including locating the loved one’s will or living trust document; conducting an inventory of assets and liabilities; and attending to life insurance and Social Security benefits.