November / December
Showing 97–112 of 609 results
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Is it time to automate equipment warranty tracking?
November / December 2020
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 429
Abstract: Staying on top of equipment warranty requirements and expiration dates is an important task in the construction business. Yet contractors who maintain multiple vehicles and pieces of equipment often struggle to track their various warranties, missing out on valuable savings. This article discusses the concept of automating the process with advanced software.
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6 factors to evaluate before bidding on an infrastructure project
November / December 2020
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 555
Abstract: As of this writing, the construction industry continues to await passage of a federal infrastructure bill. Some states, however, have been pushing ahead with initiatives of their own. This article explores six factors that construction companies should evaluate before bidding on a public infrastructure project.
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Heading off construction disputes at the pass
November / December 2020
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 653
Abstract: In the Old West, the best way to catch a bunch of outlaws hightailing it out of town with their rucksacks full of loot was to head them off at the pass. A common culprit of “loot” disappearing from the bank accounts of many construction companies is disputes with project owners. This article explains some ways contractors can take a page from the cowboys of old and head off owner disputes at the pass.
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Construction accounting today – FASB addresses contract revenue recognition
November / December 2020
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 921
Abstract: This article discusses recent guidance issued by the Financial Accounting Standards Board. The guidance seeks to help businesses, including construction companies, comply with the latest version of Accounting Standards Update (ASU) No. 2014-09, Revenue from Contracts with Customers (Topic 606). A sidebar notifies readers of an extended effective date for ASU No. 2016-02, Leases (Topic 842).
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County of Maricopa v. Office Depot Inc. – Is that expert report final — or a draft?
November / December 2020
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 441
Abstract: The question of whether an expert’s report is a draft, and therefore not subject to discovery, is a hot topic in some courts, both federal and state. This article summarizes a recent federal district court case that demonstrates the stakes involved when making this determination. County of Maricopa v. Office Depot Inc., No. 14-01372 (D. Ariz. Oct. 9, 2019)
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Owners’ compensation: Determining what’s reasonable
November / December 2020
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 519
Abstract: At year end, it’s common for business owners to reflect on the year’s performance and decide whether they’ve been fairly compensated for their efforts. This article highlights some important issues for clients to consider before deciding to whether pay themselves a holiday bonus or make a special distribution to help cover their personal tax obligations from earnings from a pass-through business.
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Spotlight on fraud in the nonprofit sector
November / December 2020
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 676
Abstract: Times of crisis bring out the best — and worst — in people. During the COVID-19 pandemic, it’s critical for not-for-profit organizations to remain diligent in their efforts to combat fraud. This article identifies steps that not-for-profit clients can take to minimize fraud risks and help fulfill their mission.
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Family matters – Are cash advances gifts or loans for tax purposes?
November / December 2020
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 872
Abstract: When friends and family members are struggling to make ends meet — like during the COVID-19 crisis — loved ones may give or lend money to help. However, it’s important to understand whether a client’s transfers will be classified as gifts or loans for tax purposes. This article summarizes a recent U.S. Tax Court case that highlights how the determination is made and how changes in circumstances may lead to different classifications for subsequent transfers. A sidebar highlights a gift tax case where value was determined by the transfer document, not the donor’s intent. Estate of Bolles v. Commissioner, T.C. Memo. 2020-71 (Tax Ct. June 1, 2020) Nelson v. Commissioner, T.C. Memo. 2020-81 (Tax Ct. June 10, 2020)
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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
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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
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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.
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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
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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
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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
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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.
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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