November / December
Showing 65–80 of 609 results
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Why words matter when making defined value gifts
November / December 2021
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 439
Abstract: Defined value gifts can be used to minimize gift tax on transfers of difficult-to-value assets, such as interests in a closely held business or family limited partnership. This article summarizes a recent U.S. Tax Court case that demonstrates the importance of using precise wording in transfer documents to protect transfers against unintended adverse tax outcomes. Nelson v. Commissioner, T.C. Memo 2020-81 (June 10, 2020).
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Forensic investigations – The ins and outs of questioned document examinations
November / December 2021
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 519
Abstract: Forensic investigations almost inevitably require documentary evidence to be examined. Experts often look beyond the content of documents. They also may consider physical and latent evidence — such as handwriting, alterations, and faded or decomposed material. This article describes the objectives of questioned document examinations, the standards that may apply and the technological tools that experts use to analyze documents.
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Court rejects “apples-to-oranges” valuation analysis as unreliable
November / December 2021
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 617
Abstract: The claim that a business valuation expert is making flawed comparisons can be devastating to the expert’s credibility and the client’s case. This article summarizes a recent Delaware Chancery Court decision to reject a damage calculation in its entirety, because the expert made an “apples-to-oranges” comparison. Dieckman v. Regency GP LP, C.A. No. 11130-CB (Del. Ch. 2021).
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Timing and financial expertise are critical in divorces today
November / December 2021
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 886
Abstract: As the strictest measures against the COVID-19 pandemic subside, clients may be eager to cut ties with a spouse — the sooner, the better, especially for more complicated marital estates. This article explains how to expedite discovery and encourage settlement in a divorce. A sidebar highlights a divorce case where an expert’s conclusion that was based on limited information and analysis was rejected on appeal. King v. King, No. 1D19-3280 (Fl. App., March 4, 2021).
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Why words matter when making defined value gifts
November / December 2021
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 439
Abstract: Defined value gifts can be used to minimize gift tax on transfers of difficult-to-value assets, such as interests in a closely held business or family limited partnership. This article summarizes a recent U.S. Tax Court case that demonstrates the importance of using precise wording in transfer documents to protect transfers against unintended adverse tax outcomes. Nelson v. Commissioner, T.C. Memo 2020-81 (June 10, 2020).
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Forensic investigations – The ins and outs of questioned document examinations
November / December 2021
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 519
Abstract: Forensic investigations almost inevitably require documentary evidence to be examined. Experts often look beyond the content of documents. They also may consider physical and latent evidence — such as handwriting, alterations, and faded or decomposed material. This article describes the objectives of questioned document examinations, the standards that may apply and the technological tools that experts use to analyze documents.
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Court rejects “apples-to-oranges” valuation analysis as unreliable
November / December 2021
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 617
Abstract: The claim that a business valuation expert is making flawed comparisons can be devastating to the expert’s credibility and the client’s case. This article summarizes a recent Delaware Chancery Court decision to reject a damage calculation in its entirety, because the expert made an “apples-to-oranges” comparison. Dieckman v. Regency GP LP, C.A. No. 11130-CB (Del. Ch. 2021).
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Timing and financial expertise are critical in divorces today
November / December 2021
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 886
Abstract: As the strictest measures against the COVID-19 pandemic subside, clients may be eager to cut ties with a spouse — the sooner, the better, especially for more complicated marital estates. This article explains how to expedite discovery and encourage settlement in a divorce. A sidebar highlights a divorce case where an expert’s conclusion that was based on limited information and analysis was rejected on appeal. King v. King, No. 1D19-3280 (Fl. App., March 4, 2021).
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Wayne L. Ryan Revocable Trust v. Ryan – Beware of “downward bias” in buyout cases
November / December 2021
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 432
Abstract: In shareholder disputes, a company (or the other shareholders) may elect to buy back shares of dissenting or oppressed shareholders to avoid corporate dissolution. The underlying consideration when courts evaluate the buyout price is fairness. This article summarizes a recent buyout case in which the Nebraska Supreme Court affirmed a district court’s finding that the “downward bias” of the company’s expert rendered his conclusion “inherently unreliable.” Wayne L. Ryan Revocable Trust v. Ryan, No. S-19-951 (Neb. April 9, 2021).
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Tracking down hidden personal and business assets
November / December 2021
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 635
Abstract: To achieve a fair and equitable resolution in a divorce case, it may be necessary to trace assets and income that a spouse has hidden to reduce child support, alimony liability or the final settlement amount. Attorneys and clients don’t have to go it alone, however. This article discusses how financial experts can use lifestyle analysis and forensic accounting techniques to shed light on the situation.
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How to minimize the risk of financial misstatement
November / December 2021
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 580
Abstract: Thanks to COVID-related financial pressures, market volatility and recent changes to the accounting rules, the risk of financial misstatement is currently high. Whether intentional or inadvertent, material misstatements can mislead investors and lenders who rely on them to make important business decisions. This article highlights some warning signs to watch for and ways clients can prevent misstatements from happening in the first place.
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Undervaluing assets comes back to bite estate
November / December 2021
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 889
Abstract: Valuation matters are critical in gift and estate planning. This article summarizes two recent cases where the U.S. Tax Court addressed value-related issues. The court sided with the IRS in one case (Estate of Morrissette) and the estate in the other (Estate of Jackson). In both cases, the court’s decision came down to whether the expert applied reasonable analysis to the facts of the case. Estate of Clara M. Morrissette v. Commissioner, T.C. Memo. 2021-60 (Tax Ct. May 13, 2021). Estate of Michael J. Jackson v. Commissioner, T.C. Memo. 2021-48 (Tax Ct. May 3, 2021).
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Bits, bytes and building: The latest on BIM
November / December 2021
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 441
Abstract: Over the years, building information modeling (BIM) has transitioned from a desktop design tool for architects to a valued collaboration tool among all stakeholders in a construction project, including contractors. This article explores three current uses of BIM: remote collaboration, virtual walkthroughs and digital twinning.
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8 ways to run a leaner construction company
November / December 2021
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 537
Abstract: For years, contractors have been urged to explore and adapt “lean” practices originally pioneered in the manufacturing sector. The challenge and benefits of doing so remain. This article suggests eight ways to run a leaner construction company, including improving inventory management and preventing overproduction.
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Assess the risks before jumping into an M&A deal
November / December 2021
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 679
Abstract: Construction companies are no strangers to mergers and acquisitions (M&A). However, contractors must assess the risks carefully before jumping into such an arrangement. This article explores some of the risks to consider, including cultural factors and financial details.
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Entity choice – Limited partnerships and limited liability companies
November / December 2021
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 935
Abstract: Working in the construction industry involves a high degree of inherent risk. For this reason, many contractors look to either a limited partnership or limited liability company as a business structure. This article examines both entity choices with a focus on tax impact. A sidebar suggests what general partners in a limited partnership can do to minimize debt liability.