November / December
Showing 65–80 of 521 results
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Should your dealership sell certified pre-owned vehicles?
November / December 2019
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 365
Abstract: The strength of the CPO market has some dealerships rethinking their CPO sales presence. But before adding this business line, a dealership owner needs to carefully consider the benefits and drawbacks of the move.
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Passing the baton
November / December 2019
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 613
Abstract: At some point, all dealership owners do a final customer ride-along and hang up their proverbial hats. This article spotlights the importance of lining up a successor. It discusses when an owner should start the succession process, what qualities a successor should possess and how to structure the transition.
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Consumer Review Fairness Act – Recent FTC complaints put spotlight on legislation
November / December 2019
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 655
Abstract: Given the importance of online reviews in the purchase process today, federal regulators and lawmakers are taking steps to protect their availability and legitimacy. The CRFA was passed in 2016 to stop dealerships from including contract provisions that allow them to penalize or sue customers for writing or posting negative online reviews about them or their products. This article details what dealerships are prohibited from doing.
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Consider these tax-related moves before year end
November / December 2019
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 852
Abstract: Year end presents a unique opportunity to implement tax-saving strategies. This article covers handling bonus depreciation and floor plan interest, shifting income from one year to another, taking advantage of valuable write-offs, and more. A sidebar discusses how the structure of a dealership entity affects tax liability differently from how it did before passage of the TCJA.
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Construction Success Story – Contractor ponders the ROI of wearable technology
November / December 2019
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 456
Abstract: This issue’s “Construction Success Story” features a contractor who specializes in building and renovating medical facilities. Recently, he began considering a purchase of “wearable tech” — data-gathering items that can be affixed to construction workers’ clothing. Before spending any money, however, he visited his financial advisor to discuss return on investment.
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4 reasons to review your business plan at year end
November / December 2019
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 540
Abstract: Nearly all construction companies began with a business plan. But, once a business is up and running, the document tends to get buried either in a file cabinet or on a hard drive. This article suggests contractors dig out their business plans and use them to assess their operations, as well as to plan for the coming year.
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Contain the creep by carefully managing project scope
November / December 2019
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 642
Abstract: No one likes a creep. When it comes to construction projects, one kind of creep that contractors must avoid is scope creep: when the actual work performed on a job gradually expands beyond the contract parameters without compensatory change orders. This article offers tips on how to avoid this costly problem.
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General contractor focus – Be mindful about subcontractor retainage
November / December 2019
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 899
Abstract: Most construction projects succeed because of the strong relationships between general contractors and subcontractors. One source of conflict that can quickly sour the rapport is retainage. This article explains why general contractors should take a mindful approach to remitting subcontractors’ retainage. A sidebar looks at how to deal with slow-paying owners.
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Asetek Danmark A/S v. CMI USA, Inc. – Patent infringement damages require a thorough analysis
November / December 2018
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 455
Abstract: Federal patent law allows courts to award damages that are “adequate to compensate for the infringement but in no event less than a reasonable royalty” for an infringer’s use of the patented invention. This article summarizes a recent patent infringement case in which the Federal Circuit upheld reasonable royalty damages based largely on the plaintiff’s profit under a licensing agreement with a third party. Asetek Danmark A/S v. CMI USA, Inc., 842 F.3d 1350, 2016-1026, 2016-1183, Dec. 6, 2016
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How tax law changes may affect the cost of capital
November / December 2018
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 594
Abstract: The costs of debt and equity capital are key components of business value under the income approach. But traditional methods of calculating the cost of debt, the cost of equity and the relative percentages of debt vs. equity financing may not be relevant under the Tax Cuts and Jobs Act (TCJA). This article explains what the weighted average cost of capital (WACC) is, how it’s used in the income approach and what aspects of the income approach could change for valuations with effective dates after the TCJA was enacted.
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Vetting IP – In M&A, it’s critical to evaluate intellectual property
November / December 2018
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 656
Abstract: From patents to licenses, intellectual property (IP) assets often represent a significant portion of the purchase price in mergers and acquisitions. This article describes how business valuation professionals can help ensure IP assets are valued correctly and that the rights are transferable to a new owner.
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3 ways to evaluate capital budgeting decisions
November / December 2018
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 836
Abstract: Many business owners plan to reinvest their tax savings from the Tax Cuts and Jobs Act (TCJA) into their operations. Strategic investments shouldn’t be made solely on gut instinct, however. This article explains the importance of projecting cash flows and using them to calculate the accounting payback period, net present value (NPV) and internal rate of return (IRR) to evaluate a project’s potential. A sidebar provides a reminder of TCJA provisions that are expected to lower business taxes.
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Tax law change draws attention to owners’ compensation
November / December 2018
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 456
Abstract: Historically, the issue of reasonable owners’ compensation has arisen in a variety of business valuation and tax contexts. Now, under the Tax Cuts and Jobs Act, reasonable compensation issues may come into play when pass-through entities take the new deduction for qualified business income (QBI). This article explains various scenarios where the issue of reasonable compensation is relevant and how financial experts can help a business quantify and support what’s reasonable.
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Mifflinburg Telegraph, Inc. v. Criswell – Which is appropriate: Lost profits or lost business value?
November / December 2018
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 690
Abstract: A federal court recently awarded damages for various business torts committed against a print shop by two former employees and the competing business they started. This article summarizes how the court decided whether lost profits or lost business value was the appropriate measure of damages — and then it awarded damages based on a controversial assumption. Mifflinburg Telegraph, Inc. v. Criswell, No. 4:14-CV-0612 (U.S. Dist. Ct. M.D. Pa., Sept. 7, 2017)
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5 steps to calculate lost future earnings
November / December 2018
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 613
Abstract: From personal injury to wrongful termination, there are many reasons an individual might seek to recover lost earnings — the difference between the earnings the plaintiff would likely have enjoyed but for the defendant’s wrongful act, and the plaintiff’s actual expected earnings. This article outlines five steps required to calculate lost future earnings.
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Consider tax reform when valuing pass-through entities
November / December 2018
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 822
Abstract: It’s critical to understand the new deduction for qualified business income (also known as the Section 199A deduction) when valuing pass-through entities. This article explains the history of the tax-affecting debate, the mechanics of the new deduction and how recent tax law changes may impact the value of pass-through entities. A sidebar identifies specified service businesses that may be ineligible for the qualified business income (QBI) deduction at higher income levels.